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2024-03-31-accounts

Company registration number: NI050259 Charity registration number: 102048

Adopt NI

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 31 March 2024

Adopt NI

Contents

Contents
Trustees' Report 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 16

Adopt NI

Trustees' Report

For the year ended 30 June 2024

The trustees, who are also directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2024.

Reference and Administrative Details

Charity Registration Number: 102048

Company Registration Number: NI050259

Registered Office:

Ground Floor Unit 2 18 Heron Road Belfast BT3 9LE

Independent Examiner: RBCA Limited Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG

Directors and trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Trustees: Timothy Robson Karen Scott Harrison Diane Weir Dr Lynn Gilmore

Page 1

Adopt NI

Trustees' Report

For the year ended 30 June 2024

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 NI 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:

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 Northern Ireland and those involved with them.

Financial review

The charity was delighted to continue to receive the continued support of both SPPG and DHSSPS £57,475 for the ROTS project from SPPG and £7,019.64 toward the Regional Manager's salary and premises costs from DHSSPS. It relies on charitable grants and is grateful to have received funding this year from Halifax, Enkalon TBF Thompson, Esme Mitchell and Souter Trust.

The charity is also delighted to receive continued funding received in the year from VSS of £190,020.25 to allow us to support victims and survivors of the Mother and Baby Homes, Magdalene Laundries and Workhouses in NI.

Page 2

Adopt NI

Trustees' Report

For the year ended 30 June 2024

Plans for the future

Subject to satisfactory funding arrangements, the charity intends to continue to provide the activities outlined above in the forthcoming years.

Adopt NI has continued to collaborate within the sector in the year, utilising its networks within the teams in the 5 HSCTs and 2 voluntary adoption agencies in NI, to further identify additional support needs of service users. The overall aim is to tailor existing services 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 services within the sector in NI in 2025 and beyond.

Page 3

Adopt NI

Trustees' Report

For the year ended 30 June 2024

Achievements and performance

Adopt NI 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 2023-24 Adopt NI dealt with a total of 173 enquiries. Of those, many were either signposted to the relevant agency or went on to access support via Adopt NI.

TRACING

Regional Origins Tracing Service (ROTS)

ROTS has been operating successfully since 2003 thanks to funding from SPPG, and will continue to operate subject to funding. Adopt NI delivers ROTS as a tracing service for Family and Childcare Social Workers in the statutory and voluntary organisations in Northern 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 101 for the year.

Outside Agencies Tracing Service (OATS)

Adopt NI 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 processed 2 OATS referrals.

Private Tracing Service (PTS)

We offer a private tracing service to adoptees and adults who have been looked after; however, we encourage everyone to trace via a statutory agency. In the year we processed 0 private traces.

INTERMEDIARY WORK

Our intermediary service is designed to ensure individuals establish contact safely and at a pace 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 NI will endeavour to assure the person feels confident that their wishes will be respected and can work with the other party to help them accept and respect the other’s wish to remain anonymous.

Page 4

Adopt NI

Trustees' Report

For the year ended 30 June 2024

SUPPORT

Overall, Adopt NI provided advice, support and signposting for approximately 177 individual enquirers, of these 65 availed of ongoing support or advocacy.

Peer Support

Peer support is founded on mutual agreement and respect, and based on shared experiences. At Adopt NI 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 NI 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 attendance 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 NI, ROI, UK and abroad.

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 BY VSS)

We launched new services this year in August 2023, funded by the Victims and Survivors Service (VSS). In the period we supported 184 individuals with information recovery, advocacy, family tracing and wraparound support.

Structure, governance and management

Nature of 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 exceeding £5.

Page 5

Adopt NI

Trustees' Report

For the year ended 30 June 2024

Recruitment and appointment of trustees

Under the requirements of the Memorandum and Articles of Association a Director shall hold office until the next Annual General Meeting following his/her 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 and 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.

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 procedures for authorisation of transactions and projects. Procedures are in place to ensure compliance 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.

Induction and training of trustees

New trustees are familiarised with the charity through an induction with the Regional Manager. The induction covers:

The Board of Directors are invited to attend a variety of relevant training sessions including good governance and strategic planning.

Page 6

Adopt NI

Trustees' Report

For the year ended 30 June 2024

Organisational structure

The charity has a Board of Directors of no less than four members who meet quarterly 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-to-day 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 objectives, 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 2022, the Children (Leaving Care) Act (Northern Ireland) 2002, and the Protection of Children and Vulnerable Adults (Northern Ireland) Order 2003.

Statement of trustees' responsibilities

The trustees (who are also the directors of Adopt NI for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. 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 of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can 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.

Disclosure of information to independent examiners

We, the Directors of the company who held office at the date of approval of these Financial Statements as set out above each confirm, so far as we are aware, that:

Page 7

Adopt NI

Trustees' Report

For the year ended 30 June 2024

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on 27 December 2024 and signed on its behalf by:

.... ....... Timothy Robson Trustee

Page 8

Adopt NI

Independent Examiner's Report to the trustees of Adopt NI ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity’s trustees of Adopt NI (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Adopt NI 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 your charity’s accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Basis of independent examiner’s report

My examination was carried out in accordance with the general directions given by the Charity Commission for under section 145(5)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations 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:

  1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006;

  2. That the accounts do not accord with those accounting records;

  3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; and

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner’s statement

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Brian Stewart For on and behalf of RBCA Limited Chartered Accountants Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG

27 December 2024

Page 9

Adopt NI

Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted
funds
Restricted
funds
Total
2024
Total
2023		 Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Note
£
£
£
£
Income and Endowments from:
Donations and legacies -
-
-
45
Charitable activities 14,647
259,515
274,162
155,839
Total income
14,647
259,515
274,162
155,884
Expenditure on:
Charitable expenditure (2,990)
(262,483)
(265,473)
(152,369)
Total expenditure
(2,990)
(262,483)
(265,473)
(152,369)
Net income/(expenditure)
11,657
(2,968)
8,689
3,515
Net movement in funds
11,657
(2,968)
8,689
3,515
Reconciliation of funds
Total funds brought forward
12,735
24,524
37,259
33,744
Total funds carried forward
11
24,392
21,556
45,948
37,259

All of the charity's activities derive from continuing operations during the above two periods.

The notes on pages 12 to 16 form an integral part of these financial statements. Page 10

Adopt NI

(Registration number: NI050259) Balance Sheet as at 31 March 2024

2024
2023
Note £
£
Fixed assets
Tangible assets
3		 2,340
3,418
Current assets
Debtors
8		 40,180
24,066
Cash at bank and in hand 39,913
29,542
80,093
53,608
Creditors: Amounts falling due within oneyear
9
(36,485)
(19,767)
Net currentassets
43,608
33,841
Netassets
45,948
37,259
Funds of the charity:
Restricted income funds
Restricted funds 21,556
24,524
Unrestricted income funds
Unrestricted funds 24,392
12,735
Total funds
11
45,948
37,259

For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 10 to 16 were approved by the trustees, and authorised for issue on 27 December 2024 and signed on their behalf by:

... ....... Timothy Robson Trustee

The notes on pages 12 to 16 form an integral part of these financial statements. Page 11

Adopt NI

Notes to the Financial Statements for the Year Ended 31 March 2024

1 Charity status

Adopt NI is a private company limited by guarantee, registered in England and Wales. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The company is registered as a charity with the Northern Ireland Charity Commission.

The Charity Number is: 102048 The Company Number is: NI050259 The address of its registered office is: Ground Floor Unit 2 18 Heron Road Belfast BT3 9LE

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The charity constitutes a public benefit entity as defined by FRS102. 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 applicable to the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006. and UK Generally Accepted Accounting Practise.

Basis of preparation

The charity does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

Adopt NI meets the definition of a public benefit entity under FRS 102.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

Presentational currency and level of rounding

The presentational currency is £ and the level of rounding is to the nearest £.

Page 12

Adopt NI

Notes to the Financial Statements for the Year Ended 31 March 2024

Going concern

The Directors have reviewed the applicability of the going concern principle and have determined that it is appropriate to prepare the company's accounts on the basis that it will continue as a going concern for a foreseeable future.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trust's work or for specific projects being undertaken by the charity.

Page 13

Adopt NI

Notes to the Financial Statements for the Year Ended 31 March 2024

3
Tangible fixed assets		 3
Tangible fixed assets
Furniture and
equipment
Total

£
£
Cost
At 1 April 2023
22,719
22,719
At 31 March 2024
22,719
22,719
Depreciation
At 1 April 2023
19,301
19,301
Charge for theyear
1,078
1,078
At 31 March 2024
20,379
20,379
Net book value
At 31 March 2024
2,340
2,340
At 31 March 2023
3,418
3,418
4
Income
Unrestricted
funds
Restricted
funds
2024 Total
2023 Total
£
£
£
£
Donations and legacies
Fundraising
-
-
-
45
-
-
-
45
Unrestricted
funds
Restricted
funds
2024 Total
2023 Total
£
£
£
£
Charitable activities
Department
of
Health,
Social
Services and Public Safety
-
7,020
7,020
14,039

Services and Public Safety
VSS -
190,020
190,020
89,015
Health & Social Care Board -
57,475
57,475
50,385
Other Grants 14,647
5,000
19,647
2,400
14,647
259,515
274,162
155,839

Page 14

Adopt NI

Notes to the Financial Statements for the Year Ended 31 March 2024

5
Expenditure
Unrestricted
funds
Restricted
funds
2024 Total
2023 Total
£
£
£
£
Expenditure on:
Salaries and rent -
149,509
149,509
84,422
Support costs 2,990
112,974
115,964
67,947
2,990
262,483
265,473
152,369
Total expenditure
6
Governance costs
2024 2023
£ £
Independent examination fees 3,366 1,716
3,366 1,716
7
Staff costs
2024 2023
£ £
Wages and salaries 149,509 65,119
Employer contributions to pension plans 3,522 1,859
153,031 66,978
The average head count of employee during the year was 6 (2023: 3)
8
Debtors
2024
2023
£
£
Prepayments 3,653
2,828
Other debtors 36,527
21,238
40,180
24,066

Page 15

Adopt NI

Notes to the Financial Statements for the Year Ended 31 March 2024

9 Creditors: amounts falling due within one year

9
Creditors: amounts falling due within one year
2024 2023
£ £
Other creditors 24,680 6,937
Accruals 11,805 12,830
36,485 19,767

10 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £3,522 (2023: £1,859).

11 Funds

11
Funds
Balance at 1 Incoming Resources Balance at 31
April 2023
£		 resources
£		 expended
£		 March 2024
£
Unrestricted funds
General 12,735 14,647 (2,990) 24,392
Restricted funds 24,524 259,515 (262,483) 21,556
Total funds 37,259 274,162 (265,473) 45,948

12 Analysis of net assets between funds

12
Analysis of net assets between funds
Unrestricted Total funds at
funds 31 March
General 2024
£ £
Tangible fixed assets 2,340 2,340
Current assets 80,093 80,093
Current liabilities (36,485) (36,485)
Total net assets 45,948 45,948

13 Related party transactions

No trustee received any remuneration or expenses in the year. (2023: £NIL).

No employee received employee benefits of more than £60,000 during the year.

Page 16