COMPANY REGISTRATION NUMBER: N1050259 CHARITY REGISTRATION NUMBER." NIC102048 Adopt Nl Company Limited by Guarantee Financial Statements 31 March 2023
Adopt Nl Company Limited by Guarantee Financial Statements Year ended 31 March 2023 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position 10 Notes to the financial statements 11
Page 1 Adopt Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2023 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial ststements of the charity for the year ended 31 March 2023. Reference and administrative details Registered charity name Adopt Nl Charity registration number NIC102048 Company registration number N1050259 Principal office and registered Unit 2 office 18 Heron Road Belfast BT3 9LE The trustees K Scott Harrison T Robson L Delaney L Gilmore D Weir Company secretary C Scully Independent examiner Johnston Graham Limited 2161218 Holywood Road Belfast BT4 1PD
Page 2 Adopt Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 Structure, governance and management Governing Document The organisation is a charitable company limited by guarantee, incorporated on 8 April 2004. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exedIng £5. Recruitment and Appointment of Board of Directors Under the requirements of the Memorandum and Articles of Association a Director shall hold offi until the next Annual General Meeting following hislher appointment. A retiring Director is then eligible for re-election. The Board of Directors seeks to ensure that the needs of the adoption and looked-after communities are appropriately reflected through the diversity of the trustee body. The more traditional business an(J professional skills are well represented on the Board of Directors. In the event of particular skills being lost due to retirements, individuals are approached to offer themselves for election to the Board of Directors. Trustee Induction and Training New trustees are familiarised with the charity through an induction with the Regional Manager. The induction covers.. The ServIS the charity provides. The obligations of the Board of Directors. The main documents which set out the operational framework for the charity including the Memorandum and Articles. Resourcing and the current financial position as set out in the latest published accounts. Future plans and objectives. The Board of Directors are invited to attend a variety of relevant training sessions including good governance and strategic planning. Risk Management A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Significant external risks to funding are reduced by a strategic plan which allows for the diversification of funding and activities. Internal control risks are minimised by the implementation of prOdureS for authorisation of transactions and projects. Procedures are in place to ensure Complian with health and safety of staff, volunteers, clients and visitors to the charity's offices and hired premises for outreach projects. All procedures are periodically reviewed to ensure that they meet required standards and the needs of the charity. Organisational Structure and Guidance The charity has a Board of Directors of no less than four members who meet bi-monthly and are responsible for the strategic direction and policy of the charity. There were no new appointments and no resignations in the financial year. The day-to4ay responsibility for the provision of services, financial and staff management rests with the Regional Manager. The Chairperson is responsible for providing supervision to the Regional Manager. In so far as it is complimentary to the charity's objects, the charity is guided by the relevant legislation in particular the Adoption (Northern Ireland) Order 1987, the Data Protection Act 2018, the Freedom of Information Act 2000, the Adoption and Children Act 2002, the Children (Leaving Care) Act (Northern
Page 3 Adopt Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 Ireland) 2002, and the Protection of Children and Vulnerable Adults (Northern Ireland) Order 2003. Objectives and activities The charity was originally established to provide the services of a support organisation, the main aim of which is to help adults deal with their feelings about the challenges that adoption can bring and, if necessary, to provide help with the tracing process. On 8th April 2008, the committee passed a special resolution that Adopt Nl would, from now on, also offer support to birth families who have lost, or are at risk of losing their children (under 18s) through adoption and adults who were brought up within the looked after community. The charity's objects and principal activities are to.. To ensure Adopt Nl is properly governed. To ensure that Adopt Nl has the appropriate skills, reSoUrS and systems in place to operate efficiently and effectively. To generate income from a diverse income base to insure the delivery of appropriate Adopt Nl seNices and stakeholders. To meet demand for all Adopt Nl's tracing services. To increase the availability of peer support to all those in the adoption and looked after communities across the province. To increase the availability of independent specialist support to all those in the adoption and looked after communities across the province. To improve relationships and credibility with statutory and voluntary adoption agencies, LAC and mental health teams. To develop and effective and comprehensive PRladvertising strategy. To reduce the stigma surrounding the adoption and looked after communities. The main objectives and activities for the year continued to focus upon the provision of a first class independent support service that will empower all those in the adoption and looked after communities in Northem Ireland and those involved with them. Achievements and performance Adopt Nl has four main services and continues to collaborate with other organisations in the sector, to identify and address the needs of service users and adapt to meet those needs. For the year 2022-23 Adopt Nl dealt with a total of 238 enquiries. Of those, many were either signposted to the relevant agency or went on to aCsS support via Adopt Nl. TRACING Regional Origins Tracing Service (ROTS) ROTS has been operating SUCssfUllY since 2003 thanks to fijnding from HSCB, and will continue to operate subject to funding. Adopt Nl delivers ROTS as a tracing service for Family and Childcare Social Workers in the statutory and voluntary organisations in Northem Ireland. ROTS can only be used by social workers searching on behalf of adoptees, birth mothers and birth siblings and those who are looked after. Referrals totalled 139 for the year.
Page 4 Adopt Nl Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (Continued) Year ended 31 March 2023 Outside Agencies Tracing Service (OATS) Adopt Nl established this tracing service in 2009, for those social workers and agencies who do not qualify to use ROTS, such as childcare social workers employed outside Northern Ireland. It operates in exactly the same way as ROTS although fees apply to cover our resources for this work. In the year we prOSSed 1 OATS referral. Private Tracing Service (PTS) We offer a private tracing Servi to adoptees and adults who have been looked after; however we encourage everyone to tra via a ststutory agency. In the year we processed 2 private traces INTERMEDIARY WORK Our intermediary service is designed to ensure individuals establish contact safely and at a pa that suits both parties. Help to Remain Anonymous If an adoptee or birth parent does not want to have contact and does not want the other party to gain identifying information, Adopt Nl will endeavour to assure the person feels confident that their wishes will be respected and can work with the other paty to help them accept and respect the other's wish to remain anonymous. SUPPORT Overall, Adopt Nl provided advice, support and signposting for approximately 189 individual enquirers, of these 42 availed of ongoing support or advocacy. Peer Support Peer support is founded on mutual agreement and respect, and based on shared experiences. At Adopt Nl we offer peer support on a one-to-one and group basis. One to one One-to-one support offers individuals an opportunity to talk in confidence to one of their peers or an experienced member of the Adopt Nl team. The service is aimed at those who are not ready, or do not want, to attend a support group. It is free and open-ended, i.e. it is available as often and as long as the client needs the service. Support Groups The charity's support groups are self-financing, as members pay a small attendan contribution of £3.00 to cover the cost of refreshments. The Belfast Group continues to meet regularly with approximately 12 members and 7-9 at most meetings. An additional group was set up on Zoom in line with the Truth Recovery Strategy and runs bi-weekly for adopted adults, with attendees joining from Nl, ROI, UK and abroad.
Page 5 Adopt Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 SPECIALIST COUNSELLING Counselling is available for those who feel it is right for them. Our counsellors are fully trained and accredited by BACP and specialise in the issues that surround the adoption and looked after communities. MOTHER AND BABY HOME, MAGDALENE LAUNDRIES AND WORKHOUSES (FUNDED 8Y VSS) We launched new services this year in August 2022, funded by the Victims and SuNivors Setvice (VSS). The new project is in a pilot phase and in the period we supported 61 individuals with information recovery, advocacy, family tracing and wraparound support. We also launched a DNA pilot to support 20 individuals to tra their family of origin via DNA. Financial review The charity was delighted to continue to re1ve the continued support of both HSCB and DHSSPS £42,475 for the ROTS project from HSCB and £14,039 toward the Regional Managerfs salary and premises costs from DHSSPS. It relies on charitable grants and is grateful to have received £ 2400.00 from the Ulster Bank. The charity is also delighted to announce new funding received in the year from VSS of £89,015.27 to allow us to support victims and survivors of the Mother and Baby Homes, Magdalene Laundries and Workhouses in Nl. Plans for future periods Subject to satisfactory funding arrangements, the charity intends to continue to provide the activities outlined above in the forthcoming years. Adopt Nl has continued to collaborate within the sector in the year, utilising its nelworks within the teams in the 5 HSCTS and 2 voluntary adoption agencies in Nl, to further identify additional support needs of service users. The overall aim is to tailor existing ServIS and implement new services, which are people led and evidenced as currently being unavailable to adults affected by adoption or long term care. The aim is to both increase our presence and the availability of tailored servIS within the sector in Nl in 2024 and beyond.
Page 6 Adopt Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 RESPONSIBILITIES OF THE TRUSTEES The trustees (who are also the directors of Adopt Nl for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to-. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP- make judgements and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
Page 7 Adopt Nl Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 The trustees, annual report was approved on 22 December 2023 and signed on behalf of the board of trustees by. T Robson Trustee C Scully Charity Secretary
Page 8 Adopt Nl Company Limited by Guarantee Independent Examiner's Report to the Trustees of Adopt Nl Year ended 31 March 2023 I report to the trustees on my examination of the financial statements of Adopt Nl ('the charity,) for the year ended 31 March 2023. Responsibilities and basis of report As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the '2008 Act'l and the Companies Act 2006 ('the 2006 Act,). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect= accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act,. or the financial statements do not accord with those records", or the financial ststements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination., or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)- I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. David Knox, For and on behalf of Johnston Graham Limited Chartered Accountants 2161218 Holywood Road Belfast BT4 1PD 22 December 2023
Page 9 Adopt Nl Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2023 2023 Restricted funds Total funds 2022 Unrestricted funds Total funds Note Income and endowments Donations and legacies Charitable activities 45 2,400 2,445 45 155,839 155,884 452 80,824 81,276 153,439 153,439 Total income Expenditure Expenditure on charitable activities Total expenditure 5,918 146,451 152.369 83,575 5,918 146,451 152,369 83,575 Net incomel{expenditure) (3,473) 6,988 3,515 (2,299) Transfers beeen funds (14,040) 14,040 Net movement in funds (17,513) 21,028 3,515 (2,299) Reconciliation of funds Total funds brought fOard Total funds carried forward 30,248 3,496 24,524 33,744 37,259 36,043 33,744 12,735 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 11 to 18 fomi part of these financial statements.
Page 10 Adopt Nl Company Limited by Guarantee Statement of Financial Position 31 March 2023 2023 2022 Note Fixed assets Tangible fixed assets 13 3,418 5,127 Current assets Debtors Cash at bank and in hand 14 24,066 29,542 23.267 25,021 53,608 48,288 Creditors: amounts falling due within one year Net current assets 15 19,767 19,671 33,841 28,617 Total assets less current liabilities 37,259 37,259 33,744 Net assets 33,744 Funds of the charity Restricted funds Unrestricted funds 24,524 12.735 3,496 30.248 Total charity funds 17 37,259 33.744 For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors. responsibilities: The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small Companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 22 December 2023. and are signed on behalf of the board by: T Robson Trustee The notes on pages 11 to 18 fomi part of these financial statements.
Page 11 Adopt Nl Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023 General information The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Unit 2, 18 Heron Road, Belfast, BT3 9LE. Statement of compliance These financial statements have been prepared in Complian with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP {FRS 102)) and the Companies Act 2006. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Deferred government grants Deferred government grants in respect of capital expenditure are treated as deferred income and are credited to the profit and loss account over the estimated useful life of the assets to which they relate. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated fijnds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of sub-classes.. restricted income funds or endowment funds.
Page 12 Adopt Nl Company Limited by Guarantee Notes to the Financial Statements (continuedj Year ended 31 March 2023 Accounting policies (Continued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when reIpt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and ServIS are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the ontracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the ststement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned belween the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Page 13 Adopt Nl Company Limited by Guarantee Notes to the Financial Statements (eontinued) Year ended 31 March 2023 Accounting policies (continued) Tangible assets (continued) An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Computer equipment Office equipment 33 /0 Straight line 20 % straight line Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Vvhere the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impaimient testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can othetwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Page 14 Adopt Nl Company Limited by Guarantee Notes to the Financial Ststements (continuedj Year ended 31 March 2023 Accounting policies (continued) Financial instruments {continued) Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value. with any changes recognised in the statement of financial activities, with the eXptIon of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of fsnancial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that eXed$ what the carrying amount would have been had the impairment not previously been recognised. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related seNice is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Limited by guarantee The company is limited by guarantee and has no authorised or issued share capital. Donations and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Other donations and legacies Fundraising 45 452 452
Page 15 Adopt Nl Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 Charitable activities Unrestricted Funds Restricted Total Funds Funds 2023 Department of Health, Social Services and Public Safety vss Health & Social Care Board other Grants 14,039 89,015 50,385 14,039 89,015 50,385 2,400 2,400 2,400 153,439 155,839 Unrestricted Funds Restricted Total Funds Funds 2022 Department of Health, Social Services and Public Safety vss Health & Social Care Board Other Grants 17,549 17,549 57,475 57,475 5,800 80,824 5,800 5,800 75,024 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2023 Salaries and rent Support costs 991 4,927 83,431 63,020 84,422 67,947 5,918 146,451 152,369 Unrestricted Funds Restricted Total Funds Funds 2022 Salaries and rent Support costs 42,248 38,444 80,692 42,248 41,327 2,883 2,883 83,575
Page 16 Adopt Nl Cornpany Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 Expenditure on charitable activities by activity type Activities undertaken directly Support costs Total funds 2023 Totsl fund 2022 Salaries and rent Support costs Governance costs 84,422 84,422 33,194 34.753 42,248 27,963 13,364 83,575 33,194 34,753 84,422 67,947 152.369 Net in¢omel{expenditure) Net incomel(expenditure) is stated after chargingl(crediting)'. 2023 2022 Depreciation of tangible fixed assets 1,709 147 10. Independent examination fees 2023 2022 Fees payable to the independent examiner for.. Independent examination of the financial statements 1,716 1,560 11. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows: 2023 2022 Wages and salaries Employer contributions to pension plans 65,119 1,859 21,814 1,211 23,025 66,978 The average head count of employees during the year was 3 (2022.. 1). The average number of Il-time equivalent employees during the year is analysed as follows.. 2023 No. 2022 No. Number of management staff No employee received employee benefits of more than £60,000 during the year {2022'. Nil). 12. Trustee remuneration and expenses No trustees received remuneration or other benefits through employment with the charity.
Page 17 Adopt Nl Company Limitsd by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 13. Tangible fixed assets Fixtures and fittings Equipment Totsl Cost At 1 April 2022 and 31 March 2023 Depreciation At 1 April 2022 Charge for the year At 31 March 2023 16,478 6,241 22,719 11,351 1,709 6,241 17,592 1,709 13,060 6,241 19,301 Carrying amount At 31 March 2023 3,418 5,127 3,418 5,127 At 31 March 2022 14. Debtors 2023 2022 Prepayments and accrued income Other debtors 2.828 21.238 2,029 21,238 24.066 23,267 15. Creditors: amounts falling due within one year 2023 2022 Accruals and deferred income Deferred Grant Income other creditors 4,391 8,439 6,937 19,767 4,295 8,439 6,937 19,671 Deferred grant income comprised grants received against which the related expenditure has not yet been incurred. 16. Pensions and other post retirement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,859 (2022= £1,211).
Page 18 Adopt Nl Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 17. Analysis of charitable funds Unrestricted funds At 1 April 2022 At 31 Mar 2023 Income Expenditure Transfers General funds 30,248 2,445 (5,918) {14,040) 12,735 At 1 April 2021 At Transfers 31 Mar 2022 Income Expenditure General funds 26,879 6,252 (2,883) 30,248 Restricted funds At 1 April 2022 At 31 Mar 2023 Income Expenditure Transfers Restricted Funds 3,496 153,439 (146,451) 14,040 24,524 At 1 April 2021 At Transfers 31 Mar 2022 Income Expenditure Restricted Funds 9,164 75,024 {80,692} 3,496 18. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2023 Fixed Assets Current Assets Creditors 3,418 9,317 3,418 53,608 (19.767) 37.259 44,291 (19,767) 24,524 12,735 Unrestricted Funds Restricted Total Funds Funds 2022 Fixed Assets Current Assets Creditors 5,127 25,121 5,127 48,288 (19,671) 33,744 23,167 (19,671) 3,496 30,248 19. Related parties No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard for Smaller Entities.