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2023-03-31-annual-return

Charity registration number NIC102102

Company registration number NI032111 (Northern Ireland)

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ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr A Bennett
Ms N Dowey
Mr V Fox
Dr F Lamrock
Mrs M Pimentel
Ms B Kelly
Mr B Morrissey
Mrs S Casey (Appointed 21 June 2022)
Ms N Armstrong (Appointed 1 September 2022)
Chief Executive Officer Mr D Farrell (Resigned 31 October 2023)
Charity number NIC102102
Company number NI032111
Registered office Glengall Exchange
3 Glengall Street
Belfast
Co. Antrim
BT12 5AB
Auditor Harbinson Mulholland
Centrepoint
24 Ormeau Avenue
Belfast
Co. Antrim
Northern Ireland
BT2 8HS
Bankers First Trust Bank
11-15 Donegall Sq North
Belfast
BT1 5GB
Solicitors Hewitt & Gilpin
14-16 James Street South
Belfast
BT2 7GA

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CONTENTS

Page
Trustees' report 1 - 20
Statement of Trustees' responsibilities 21
Independent auditor's report 22 - 25
Statement of financial activities 26
Balance sheet 27 - 28
Statement of cash flows 29
Notes to the financial statements 30 - 40

RELATE NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The trustees have pleasure in submitting their annual report together with the audited financial statements of the organisation for the year from 01 April 2022 to 31 March 2023.

Relate NI is a registered charity (No. NIC102102) and a company limited by guarantee (No. NI 032111). The company is registered at 3 Glengall Street, Belfast, BT12 5AB. The organisation is governed by a Memorandum and Articles of Association. The Trustees of the company consider the result and current financial position to be satisfactory.

The Board of Relate NI

On the date of approval of this report, trustees were:

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by 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 (FRS 102)" (effective 1 January 2019).

Vision, Mission and Values of Relate NI

Vision Statement

Relate NI's vision is

"A future in which healthy relationships form the heart of a thriving society"

Mission Statement

Relate NI's mission is

"To make expert information and support for healthy relationships available for everyone"

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Purpose and Activities of the Charity

The purposes of the charity are:

a) to educate the public and individuals concerning the institution of marriage, civil partnerships and secure couple relationships with particular reference to emotional, physical and sexual relationships and with a view to developing personal responsibilities and enriching family life.

b) to promote research into all aspects of marriage, civil partnerships and secure couple relationships and to publish the results of all such research.

c) to safeguard, seek to enhance and protect the good health both mental and physical of adults and children.

d) to encourage conflict resolution and reconciliation and to prevent poverty, hardship and distress caused by the break-up of marriage, civil partnership or other relationship.

e) to offer assistance and support to victims of domestic abuse.

f) to educate and engage with perpetrators of domestic abuse in order to promote reconciliation and avoid future abuse from occurring.

g) to offer psychosexual therapy.

h) to offer assistance to individuals interacting with health and social care and the criminal justice systems; and

i) to offer guidance and assistance to individuals, couples, groups and families on all aspects of relationships regardless of age, sexual orientation or relationship status.

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The main activities undertaken in relation to these purposes are:

Purpose (a) - Relate NI publishes a range of information in written and video format and on digital platforms for the benefit of the public, individuals, parents and service planners and to facilitate and promote access to our relationship counselling services for families, children and young people.

Purpose (b) - Relate NI undertakes evidence based and action research into a wide range of relationship issues and publishes the results of this research for the benefit of informing the public and to influence public policy on relationship issues.

Purpose (c) - Relate NI provides relationship counselling services throughout NI. We enhance emotional wellbeing in individuals, couples, families and communities by delivering professional counselling and therapeutic services.

Purpose (d) - Relate NI provides a range of counselling services which support individuals, couples, families, children and young people and develops and participates in integrated partnership projects with other organisations which focus on delivering joined up, wraparound services for the benefit of the community.

Purpose (e) - Relate NI provides counselling services to the victims/survivors of domestic abuse.

Purpose (f) - Relate NI provides counselling services to the perpetrators of domestic abuse and delivers awareness and training programmes including our 'Safety in Relationships' programme to the perpetrators of domestic abuse.

Purpose (g) - Relate NI provides psychosexual therapy to individuals and couples to help address sexual dysfunction and intimacy issues.

Purpose (h) - Relate NI provides counselling services in partnership with a range of partners in the statutory, voluntary and community sectors to people interacting with the health and social care and criminal justice systems and

Purpose (i) - Relate NI promotes equality of opportunity and good relations and we promote and deliver our counselling services to everyone in the community.

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Public Benefit

Relate NI's Trustee Board has taken due regard of the Northern Ireland Charity Commission's guidance on public benefit. The organisation's counselling, information, education and training services further Relate NI's purposes for the public benefit in terms of the following:

a) An understanding, knowledge and awareness by the public of what constitutes positive emotional relationships which contributes to healthy relationships;

b) Increased individual and collective knowledge, understanding and awareness of the health and wellbeing needs of positive relationships which contribute to family policy development in Northern Ireland;

c) Improved emotional, mental and physical health wellbeing and increased capacity to demonstrate resilience by both adults and children;

d) Enhancement of the stability of relationships, relief of the emotional impact of separation due to family breakdown and re-establishment of a level of trust between couples and partners. This enables clients to lead more effective lives through improved relationships, enables them to continue with daily activities and improves their ability to continue in employment or education;

e) Improved emotional and mental health wellbeing, enhanced self-esteem and resilience of the victims and

survivors of domestic abuse and violence;

f) Improved behavioural change amongst the perpetrators of domestic abuse which leads to reduced victimisation and a reduction in the frequency and severity of domestic abuse. Improved safety in relationships is also reported by partners and children affected by domestic abuse;

g) Improved sexual function in response to the sexual difficulties experienced by clients;

h) Improved emotional, mental and physical health wellbeing and increased resilience demonstrated by both adults and children;

i) Improved emotional, mental and physical health wellbeing and resilience of individuals, couples, groups and families within an equality and diversity service delivery context.

All of the benefits in purposes (a) to (e) are demonstrated through feedback from our clients through evaluation questionnaires, the use of client outcomes measurement tools, monitoring and evaluation of our services by both statutory health and social care and voluntary funding organisations. These benefits are also demonstrated by independently commissioned evaluations of our services as may be undertaken from time to time.

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and Performance

Relate NI is the leading relationship support charity in Northern Ireland focused on the promoting the importance of healthy relationships; preventing relationship distress; and protecting people at times of relationship breakdown. We provide a range of high quality and specialist support services to people right across Northern Ireland.

Relate NI services include:

Emerging themes from casework

During 22/23 the emerging themes that have become evident are centred around the impact of the cost-of-living crisis, post-pandemic losses and adjustments which are still being felt across families, couples and individuals.

There has been an increased need for support as a result of the escalating demand for health & social care statutory services which is often reflecting an increase on the complexity of issues and needs that clients are presenting with.

Key findings from clinical practice indicates:

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

2022 – 2023 – The year in review

The 2022-2023 year was an important year for Relate NI as the organisation celebrated the significant milestone of providing services to people in Northern Ireland for 75 years. The organisation’s tradition of supporting people and communities has continually evolved over those 75 years and the occasion of this milestone offered the opportunity to celebrate this legacy and also drive a wider conversation about the fundamental importance of healthy relationships to our society and deliver new innovative services.

Celebrating the Legacy

Celebrating the legacy of Relate NI services was an activity that lasted throughout the year. In our social channels, we shared feedback from clients about the impact that Relate NI services had on their lives. We would also like to express our thanks to Belfast Live for hosting a small photographic exhibition of Relate NI over the years.

We remain thankful to the Lord Mayor of Belfast, Tina Black, for playing a key role in our celebrations. On 4[th] September 2022, she hosted a delegation of Relate NI staff and trustees, past and present, in the Lord Mayor’s Parlour, 75 years to the day after the initial meeting of the organisation took place in that very venue. We were delighted when 10 of our 11 local councils agreed to light up council buildings in Relate NI colours on the 4[th] September to recognise the contribution of Relate NI to communities right across NI.

We also celebrated the legacy of the organisation in the most modern of ways – by hosting a Facebook Live event with longer serving and newer members of the Relate NI staff team.

Importance of Healthy Relationships

As we planned our 75[th] birthday, Trustees and staff were passionate that the milestone of such a significant birthday should not only be a reflection back on our achievements of the past. It was agreed that the year should major in focusing on our core charitable purpose – healthy relationships. To that end, we were delighted to host 140 people from a range of organisations to a major conference. Relationships Matter: The Fundamental Importance of Healthy Relationships for Families and Communities in Northern Ireland brought together over 140 people from a range of statutory, voluntary and academic organisations. Participants heard about the importance of healthy relationships from a range of speakers including psychotherapist and bestselling author Owen O’Kane, Mental Health Champion Professor Siobhan O’Neill and academics from Ulster University. In the afternoon, a range of workshops focusing on Children and Young People; Mental Health; Family Law; Family Support; Criminal Justice and the Cost of Living were facilitated.

Relate NI also commissioned a review of international evidence on the role of healthy relationships in achieving public policy objectives. The review found a range of evidence in the available literature which demonstrates how healthy relationships are positive factors in relation to mental health; parenting; intimate partner violence; homelessness; educational attainment; substance use and engagement with the criminal justice system.

Delivering New and Innovative Services

In the 22/23 year, we also launched 2 new services to continue the evolution of our portfolio of services. The development of these services is rooted in meeting the needs of people who require relationship support in more accessible ways and builds on Relate NI’s well established tradition of evolution of relationship support.

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Reach & Impact of Relate NI in 2022/2023

How much did we do?

How well did we do it?

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

What difference did we make?

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

2022 – 2023: Service Data Analysis

Who Attends Relate NI Therapeutic Services?

Relate NI services are provided throughout Northern Ireland through the organisation’s premises and a network of out centres. We also deliver our therapeutic services online and via telephone in line with our clinical policies. While Relate NI services are there for everyone to avail themselves of, the different contracts we operate may have restrictions which govern who access services under specific contracts. This is most clearly demonstrated in our school’s counselling contract where the people accessing services will all be primary school aged children.

Figure 1 - Age Profile

In 22/23, the largest percentage (45%) of people who accessed our services were aged between 25-44. Under 18 (23%) and 45–64-year-olds (22%) represent the next largest percentages of user of our therapeutic services. In particular, the work with children and young people under the age of 18 is driven by the work ongoing in primary schools both through our Full-Service Community Network (FSCN) contract and some work through the Healthy, Happy Minds (HHM) contract toward the end of the financial year. Similar to the trend in the 21/22 year, our work with people over the age of 65 represents a smaller percentage of people. As a response to the trend identified last year regarding people aged over 65, Relate NI was excited in the 22/23 year to commence a partnership with Age NI and others focused on reaching out and connecting to older men on the issue of mental health.

The Good Vibrations programme aims to improve the health and wellbeing of men aged 50+ across Northern Ireland. Relate NI will be partnering in the programme to promote the importance of healthy relationships to personal wellbeing.

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Figure 2 - Gender profile

Evidence indicates that females are more likely than men to identify issues within a relationship, whether that is a couple relationship, family relationship or social relationships. It comes as no surprise therefore that females represent 61% of the people who access Relate NI therapeutic services, a figure which has increased from last year.

Relate NI’s Communications and Engagement plans seek to take account of this by presenting relevant content and images with the aim of engaging more men in the debate about healthy relationships and in understanding the value of relationship support. We passionately believe that increasing numbers of men playing an active role in attending to relationship support needs is an important milestone on the journey to Relate NI’s vision of healthy relationships.

Where are they accessing services?

Figure 3 – Services by Trust Area

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

In terms of the geographical breakdown of people accessing Relate NI services, Belfast HSCT and Northern HSCT represent the home Trust of 62% of those people accessing Relate NI therapeutic services. The figures for the 22/23 year are broadly in line with the figures from last year. Already, our communications and engagement strategies are seeking to take account of these figures with additional promotion and engagement work being undertaken across Trust geographies.

Figure 4 – Services by Delivery Arena

Figure 4 above indicates a growth in the proportion of Relate NI services being provided in schools, increasing to nearly 20% of therapeutic services provided in this year, up from 15% last year. This is largely reflective of the fact that in this year, we have been able to employ additional counsellors allowing us to deliver to some primary schools through the Healthy, Happy Minds contract.

The 22/23 year has also seen a small decrease in demand for online service provision, reducing from 21% to 18%.

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

What Issues Are People Seeking Support On?

Figure 5 – Presenting Issues

Relationships experience distress for a range of reasons, and when families are exposed to different stressors. The largest majority of issues that families experience which drive them to seek the support of Relate NI services are relational in nature. Increase in family conflict; bereavement; separation & divorce; affairs; managing the impact of unemployment and financial worries on family relationships; and parenting are just some of the issues that people have identified when reaching out to Relate NI. Over the last year, the proportion of presentations to Relate NI services which were relational in nature increased by just over 3%.

However, health and wellbeing presentations also represent a significant portion of our presenting issues. Anxiety, depression and stress feature high on the list of health and wellbeing presentations into our services however there is also recognition of the linkages between relationship quality and health & wellbeing. The proportion of Health & Wellbeing presentations reduced slightly by 3%, directly corresponding to the increase in relational presentations.

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

PARTNERSHIP WORKING AND SERVICE DEVELOPMENT

Department of Health and the Health and Social Care Trusts

Relate NI provides delivers a range of counselling services under contract with the Strategic Planning and Performance Group (SPPG), formerly the Health and Social Care Board (HSCB). Through this contract, we continue to work in partnership with the Department of Health, the Health and Social Care Board (HSCB) and the five Health and Social Care Trusts to provide relationship services to families throughout Northern Ireland. Relate NI works closely with social workers and health and social care professionals to facilitate access to our therapeutic services for the benefit of families, children and young people. We continue to participate in the review of the Department of Health’s Regional Families Strategy. Over the course of this year and through this contract, we also consulted with Sure Start teams in Belfast to support better joint working, promote access to Relate NI services through the Sure Start network in Belfast.

FSCN Schools Counselling

Over the course of the 22/23 year, the Relate NI team continued to work flexibly to support the school community. This involved working with parents, teachers as well as school children to support wellbeing and adjustment to post pandemic through direct contact as well as through the development of information and video resources through school’s networks. Access to wider Relate NI services was facilitated where this was agreed by families as being of benefit. Schools Relate NI also developed an emotional wellbeing programme to be delivered with primary school aged children by our school’s counsellors.

Happy Healthy Minds

The Happy Healthy Minds pilot was launched by the EA in November 2021 to provide an opportunity for a wide range of therapeutic interventions to be tested at primary school level that included play, drama, music, art and equine assisted therapy and learning. Relate NI were approved on the framework for the delivery of this across Northern Ireland and delivery commenced in October 2022 in a Primary School in West Belfast and further delivery commenced in December 2022 across Mid Ulster.

Holywood Family Trust

Holywood Family Trust is based in North Down and the trust helps to equip individuals and families through some of the issues in their lives and contribute towards an inclusive community. Holywood Family Trust appointed Relate NI in October 2022 to provide children and young person’s counselling sessions at their premises in Holywood.

Parentline NI

Relate NI has been delighted to continue our partnership with Children in NI (CiNI) to support delivery of the Regional Parenting Helpline Service to parents across NI. This work is provided under contract with the Health and Social Care Board. Over the course of this year, the Parentline NI team have been busy continuing to provide much needed support to parents through telephone, web and face to face appointments. Also in this year, a range of workshops for parents was developed and delivered by the Parentline NI Team.

Delivery of Counselling, Education & Research in Surviving Sexual Violence and Abuse Service in Northern Ireland

Relate NI is delighted to continue to work in partnership with Nexus NI to provide relationship counselling and support to survivors of sexual abuse, victims of sexual violence including those who have experienced rape and sexual assault. This service was also commissioned by the Strategic Planning and Performance Group of the Department of Health and operates on a referral basis with Nexus NI sub-contracting Relate to deliver relationship counselling to their clients.

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Psychosexual Therapy Services & Belfast Health and Social Care Trust

During 22/23, Relate NI continued to receive referrals from Knockbracken Psychosexual Services for those clients/patients with sexual dysfunctions under a contractual arrangement with the Belfast Health and Social Care Trust. We also continue to provide psychosexual services to people who refer themselves directly to Relate NI. As with all of our services, our PST work was transitioned to online and phone delivery.

Relationship and Sexuality Education (RSE)

Relate NI has been part of a partnership with Nexus and led by The Rainbow Project over the last 6 years to deliver RSE programmes to young people in community settings. The Public Health Agency tendered for a new Relationships and Sexuality Education (RSE) Project in December 2021. As part of this process, the current partnership reviewed partnership working over the last 6 years. As a result of this process, the partnership model has been updated and Relate NI now lead this partnership which was successful in securing a new contract from the Public Health Agency. Over the course of the 22/23 year, we also reviewed the name of the programme in partnership with young people. As a result of this, the RSE programme will now be called ‘Relateable’.

BHSCT Primary Care Talking Therapies

Relate NI works in partnership with the Belfast Health and Social Care Trust to deliver counselling services to clients experiencing low level anxiety and depression who are referred by GPs. We were delighted to be awarded a place on the new framework through a tender exercise completed in this year.

'Moving Up, Moving On' (MUMO) Service

In 2015 Relate NI joined a consortium led by Forthspring Inter Community Group which submitted a proposal which was funded by the Big Lottery Fund. Since the project commenced in the spring of 2016, Relate NI has been an active partner in the MUMO partnership, providing a range of therapeutic services to families and primary school children of a Protestant and Catholic primary school in an interface area in West Belfast. We continue to provide therapeutic support to project participants and support the overall aims of this project.

‘+ Family Life' service with Positive Life

In 2015 Relate NI teamed up with Positive Life, a charity which provides a range of support services to people living with HIV across Northern Ireland and Citizens Advice NI. Positive Life is the lead member of the consortium which secured funding from the Big Lottery Fund to provide a range of support services to families affected by HIV. Relate NI continue to support the project aims and objectives, working with the Positive Life Team and clients.

Northern Ireland Prison Service

We were delighted to be able to return to on site delivery of our counselling work within Maghaberry during this year. The return to face-to-face delivery has enabled a more structured and steady support of clients supported through this work.

The Parent Rooms

Over the course of this year, we were delighted to continue our partnership with The Parent Rooms. This partnership provides much need and timely access to therapeutic support for parents struggling with mental health issues in recognition of the specific mental health challenges associated with the perinatal period.

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Forward South Belfast – Seamless Transition through Education Project (STEP)

During the year, we continued to work in partnership with the Seamless Transition through Education partnership. The partnership is an early intervention programme specifically designed to provide support to families and children to help them get the best start in life. Relate NI commenced provision of therapeutic support services to schools in the South Belfast area, supporting children, parents and teachers in order to enhance emotional wellbeing.

Queens University Belfast

Relate NI was delighted to establish a new partnership with Queens University Belfast through the MSc in Systemic Psychotherapy. Relate NI hosted placement clinics for a number of students completing their qualification, providing the clinical governance infrastructure and supervision, support and guidance to enable high quality therapeutic work to be undertaken.

Ulster University

We were also delighted to establish a similar partnership with Ulster University through the MSc in Art Psychotherapy course. We hosted a placement clinic for one of the students completing this qualification. As well as providing the clinical governance infrastructure and supervision, we also provided support through the appointment of a practice teacher who worked alongside the student throughout the course of the placement.

REVIEW OF OTHER ACTIVITIES & FUTURE DEVELOPMENTS

Governance

As acknowledged in last year’s Trustees Report, robust governance systems and processes has been and will continue to be a core feature of the organisation’s strategic and operational systems. Many trustees have given freely of their time and expertise over 75 years to enable the organisation to deliver its charitable purpose for thousands of people each year and we wish to publicly thank those people as we celebrate this important milestone.

The important role of governance, and the availability of a diverse, skilled and experienced cohort of people willing to step into governance roles is the key reason why Relate NI was delighted to continue its support of the Boardroom Apprentice programme, our 5[th] year of engagement. Boardroom Apprentices continue to impact positively on the work of governance at Relate NI, and participation in the programme is an important way Relate NI can practically support the development of a growing number of people with the skills and values to lead in governance roles.

Over the past 12 months, the board have dedicated attention to the continued leadership and development of the organisation through focus on strategy, sustainability and performance monitoring. This involved the ongoing monitoring of the organisation’s strategy, operational plans and annual budget as well as review and maintenance of the wider systems of control in place within the organisation.

Over the 21/22 year, the board completed a trustee recruitment exercise by co-opting trustees Nikki Armstrong and Siobhan Casey onto the board. We also bade farewell to a number of trustees, namely Alison Grundle, Sarah-Jane Mowbray and Colin Sims. The board and staff of Relate NI wish to recognise their commitment and contribution to Relate NI over many years.

During this year, Natalie Dowey was also appointed as chair. The organisation has focused on board succession processes in recent years. In practice, the incumbent chair will step back into the role of vice-chair for a year in order to support the incoming chair as they take on their new responsibilities. Aidan Bennett has followed this practice and will remain as vice chair until the AGM in 2023.

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

At the start of the year, the board approved a number of key plans which are integral to strategically developing the organisation’s operations. As well as the operational plan and budget, the board also approved specific plans to address key challenges which the organisation faces, namely workforce challenges and organisational sustainability.

In terms of workforce development, the board approved a programme of work focused on a review of pay and reward in the organisation and the establishment of new workforce development partnership with Ulster University (UU) and Queens University Belfast (QUB) to support high quality placements for students undertaking MSc’s in both Systemic Psychotherapy and Art Psychotherapy. This built on prior commitments of the board to achieve the Investors in People standard which the organisation successfully did in this year.

The review of Pay and Reward was undertaken, and the board approved a consultation process with Relate NI employees to address the findings of the Pay and Review process. All employees engaged with the consultation process and as a result, new Terms and Conditions were introduced in this year.

Work was also undertaken to build a new programme focused on workplace wellbeing. The programme is based on the views of the current staff team and seeks to blend existing wellbeing initiatives and enhance these with a new programme elements informed by the feedback from the team.

Towards the end of this year, the board also considered feedback gathered through this process to target additional support within the organisation to those roles which are lowest paid. As a result, trustees approved a proposal to become a Living Wage accredited employer. This work will be taken forward in the 23/24 business year.

As with many community and voluntary organisations, sustainability continues to be a core challenge which requires focus and attention from our governance work. In the 22/23 year, trustees reviewed the ongoing sustainability analysis which it had first considered in the 21/22 year. Subsequently, trustees approved a proposal to invest in growing an organisational fundraising function and develop a robust infrastructure to support an increase in gifts and grants income. As part of this work, trustees also approved a proposal to co-opt a new trustee with significant experience in the area of fundraising who would be able to support the development of this work form a governance perspective. As a result, Siobhan Casey was co-opted onto the board.

The Trustee Away Day in 2022 focused on reviewing progress against the organisation’s strategic plan. Trustees affirmed the progress which has been made in the lifetime of this strategy. In particular they noted progress on developing a wider spectrum of relationship support for people to access; the organisation’s continued growth in engaging people digitally and maximising the opportunities offered by digital platforms; ongoing development of workplace culture and employee engagement as evidenced through the recent IIP accreditation and the feedback from employees as part of that process.

Trustees also considered the brand development work being undertaken by colleagues in England and the plans to implement the new brand in Northern Ireland, launching it as part of Relationships Week 2022. Trustees also focused on the organisation’s plans with regard to the fundraising function at the away day.

In terms of maintaining effective systems of control within the organisation, significant attention was paid in year to reviewing policies, procedures and wider systems in effect. During the year, trustees heard about ongoing progress to maintain high quality standards for our clinical systems and processes on the back of a previous review. Through the year as well, both the Audit and Risk Committee and the Board heard from the organisation’s auditor and reviewed the Report to Those Charged with Governance on the foot of the annual audit process. Trustees were happy to note an unqualified audit opinion.

Trustees also attended our Team Day in December 2022 which commenced our planning process for the next year. Trustees engaging in meaningful opportunities to understand the context to, and specifics of the challenges faced by people we work with is an important underpinning of trustees’ ability to lead the organisation and set strategy. The Relate NI team were delighted to hear from Natalie Dowey as incoming chair of the organisation at the start of the Team Day.

RELATE NORTHERN IRELAND

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The Audit and Risk Committee (ARC) of Relate NI is comprised of trustee board members. As board officer roles changed during the year, so too did the chair of ARC. The committee was chaired by Natalie Dowey, and Aidan Bennett took on this role in the middle of the financial year. Over the course of the last year, has been comprised of trustees Maria Pimentel, Brendan Morrissey and Nikki Armstrong. As a participant board of the Boardroom Apprentice programme, the committee meetings are open to attendance by the organisation’s nominated Apprentice each year. The Committee is attended by the senior executive team of the organisation.

Over the 22/23 financial year, the committee met on 4 occasions, timed to coincide with the cycle of trustee board meetings. This enabled the committee to provide assurance or raise issues about the organisation’s risk environment and operations as required.

The work of ARC is an essential element of the governance operations of the organisation as we emerged from the pandemic. Over the course of this year, the focus of ARC meetings was:

Over the course of the year, ARC provided the Board of Trustees of Relate NI with assurance and updates on the programme of work at each board meeting, highlighting the key themes emerging from the work of ARC and enabling those themes to be considered and discussed more widely as appropriate.

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TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Stakeholder Engagement, Policy Development and Communications

Relate NI believes that access to services is essential for people who are experiencing relationship distress or who are interested in preventative maintenance of their relationships. Action, such as access to high quality services at the individual or family level is a key building block to our vision of healthy relationships at the heart of a thriving society. At a societal level, access to information and effective public policy are also key cornerstones of that vision. To that end, Relate NI continues to engage with partners and stakeholders to build understanding of the challenges experienced by people and families across NI and also to ensure that relevant public policy areas are influenced and shaped by the experiences of people who access Relate NI services.

The year started with an Assembly Election campaign in May 2022. As reported in last year’s Trustees Report, the board had just signed off a manifesto which the organisation would use as the basis for engaging with parties and candidates in the election.

The manifesto highlighted key legislative and policy development priorities for an incoming Executive and Assembly. The manifesto was also aimed at giving political candidates an insight into importance of healthy relationships, allowing them to champion relationships at the centre of campaigning and public policy.

The key priorities identified in the manifesto were:

Through the campaign, Relate NI engaged with a number of the political parties in order to build support for these proposals as well as promoting the asks more widely through the organisation’s wider communications work.

Relate NI has continued to work as a key stakeholder to the Department of Health’s review of the Regional Family and Parenting Strategy, meeting with Departmental officials periodically with a view to ensuring that a vision of healthy relationships, and recourse to support when relationships aren’t healthy is at the heart of the revised strategy. In this year, we welcomed the participation of key staff from the Department at our conference, including as a speaker at the Family Support workshop.

We’ve also engaged with the ongoing development of the Mental Health strategy, and specifically the prevention and early intervention work ongoing. We were delighted that representatives from the Department and the PHA were able to attend our conference and engage as speakers in the Mental Health workshop. We also submitted the Evidence Review undertaken by Ulster University to those charged with developing the Early Intervention and Prevention Action Plan as indications of what evidence exists about the role of healthy relationships in this arena.

We continue to engage with the Mental Health Champion across this year and were delighted to host Professor O’Neill at the organisation’s offices. Relate NI are passionate about the fact that familial and social relationships are a wider determinant of mental health and wellbeing and continued our discussion with the Champion on this. These links were made even clearer when Professor O’Neill presented at our policy focused conference in September 2022.

We also welcomed the opportunity to engage with a policy roundtable hosted by the Champion and the Mental health Foundation focused on the economic case for investing in the prevention of mental health conditions in the UK.

RELATE NORTHERN IRELAND

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Last year, this Trustees Report included a call for the community & voluntary sector workforce to be included in the scope of the Department’s workforce review. Unfortunately, that review focused exclusively on the statutory workforce. Relate NI believes that this approach is shortsighted and that more work must be undertaken as part of the Department of Health’s focus on the mental health workforce. The community and voluntary sector are a significant provider of services to people who experience poor mental health, and the last year has demonstrated the workforce challenges we all face. Relate NI is seeking to address some of these challenges by supporting the development of a skilled and values-based workforce through our partnerships with Ulster University and Queens University Belfast. However more needs to be done to support our sector to be part of the solution to mounting workforce challenges.

Over the last year, Relate NI also engaged in the Independent Review of Childrens’ Social Care undertaken

by a team led by Professor Ray Jones. Relate NI

The organisation continued to work to promote the importance of healthy relationships in the context of ending gender-based violence. We welcomed the opportunity to participate as a key stakeholder in a codesign process along with colleagues from across the community, voluntary and statutory sectors. This process represented a significant investment of time for all of the organisation’s represented. The resulting strategic framework which has emerged form this process has been welcomed by those who participated in the process.

We also continue to engage with partners in the third sector to share information, create organisational linkages in the best interests of people we work with and to support the development of Relate NI and its team. Over the course of this year, we have also commented publicly on a range of issues relevant to the development and maintenance of healthy relationships and continue to ensure that public debate about the fundamental importance of healthy relationships to our health and wellbeing, physical and mental, continues to be included in relevant public debates.

Financial Review

Relate NI seeks to comply with best practice in managing the finances of the charity and as outlined in the Reserves Policy should aim to hold adequate reserves to cover no fewer than three months and no greater than six months full running costs of the charity.

The balance sheet as at the 31 March 2023 reflected cash at bank and in hand of £263,667. The Net Current Assets at 31st March 2023 were £348,597 and general unrestricted reserves were £249,491 which equates to 3 months running costs of the charity. The board will be considering appropriate actions over the year ahead to ensure the charity's policy is achieved.

Reserves Policy

The Trustees continually review the reserves policy. Considering the variable income and fixed commitments required to allow the charity to be managed effectively and to provide a buffer for uninterrupted services, the Board, has agreed that the organisation should aim to hold adequate reserves to cover no fewer than three months and no greater than six months full running costs of the charity.

Risk Policy

In line with the organisation's risk management strategy, the Trustees who served during the year have undertaken an analysis of the work of the charity and identified the major risks to which the charity is exposed. The Trustees are satisfied that appropriate policies, practices and procedures are in place to mitigate those risks.

RELATE NORTHERN IRELAND

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Structure, Governance and Management

Relate NI is constituted by way of a Memorandum and Articles of Association and is both a registered charity and a registered company limited by guarantee. The organisation is governed by a Board of Directors of up to 18 members. The Directors who are non-executive, represent a diverse range of relevant experience including finance, legal, management, administrative, education, clinical, health, housing and family services.

The Directors of the charity are its trustees for the purposes of charity law. The Directors who served the charity during the year are noted on Page 1.

The Board meets at least six times during the financial year with additional meetings called if necessary. Board members do not receive any remuneration in respect of their services to the charity. Receipted expenses are reimbursed when incurred. An Audit and Risk Committee meets and reports to Relate Ni's Trustee Board.

The Board delegates the day to day management of Relate NI to an executive senior management team which comprises the Chief Executive Officer, the Business Services and Performance Manager and the Professional Services Manager.

The Trustees' report was approved by the Board of Trustees.

..............................

Mr A Bennett

Trustee 15/11/2023 Dated: .........................

.............................. Ms N Dowey Trustee 15/11/2023 Dated:.........................

RELATE NORTHERN IRELAND

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The Trustees (who are also directors of Relate Northern Ireland 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 of the incoming resources and application of resources, including 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 adequate accounting records that are sufficient to show and explain the 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.

Disclosure of Information to Auditors

To the knowledge and belief of the trustees, there is no relevant information that the charitable company's auditors are not aware of, and the trustees have taken all steps necessary to ensure the trustees are aware of any relevant information, and to establish that the charitable company's auditors are aware of the information.

Small Company Provisions

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

By order of the Board of Trustees

.............................. Mr A Bennett Trustee 15/11/2023 Date: ...........................................

.............................. Ms N Dowey Trustee

RELATE NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF RELATE NORTHERN IRELAND

Opinion

We have audited the financial statements of Relate Northern Ireland (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial 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 of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

RELATE NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF RELATE NORTHERN IRELAND

Responsibilities of Trustees

As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2008 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

RELATE NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF RELATE NORTHERN IRELAND

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

RELATE NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF RELATE NORTHERN IRELAND

This report is made solely to the company’s members, as a body, in accordance with section 391 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Angela Craigan (Senior Statutory Auditor) for and on behalf of Harbinson Mulholland

Chartered Accountants Statutory Auditor

15/11/2023

.........................

Centrepoint 24 Ormeau Avenue Belfast Co. Antrim Northern Ireland BT2 8HS

RELATE NORTHERN IRELAND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and
legacies
3
571,558
275,997
Charitable activities
5
210,586
-
Other trading
activities
4
85,510
-
Investments
6
53
-
Total income
867,707
275,997
Expenditure on:
Charitable activities
7
812,737
276,632
Net income/(expenditure)
for the year/
Net movement in funds
54,970
(635)
Fund balances at 1 April
2022
911,375
23,445
Fund balances at 31
March 2023
966,345
22,810		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
847,555
514,643
242,650
210,586
274,728
-
85,510
54,581
-
53
33
-
1,143,704
843,985
242,650
1,089,369
848,166
219,205
54,335
(4,181)
23,445
934,820
915,556
-
989,155
911,375
23,445		 Total
2022
£
757,293
274,728
54,581
33
1,086,635
1,067,371
19,264
915,556
934,820

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

RELATE NORTHERN IRELAND

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Tangible assets
11
Current assets
Stocks
12
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
16
Net assets
Income funds
Restricted funds
17
Unrestricted funds
Designated funds
18
General unrestricted funds
Revaluation reserve		 2023
£
£
664,190
-
154,278
263,667
417,945
(69,348)
348,597
1,012,787
(23,632)
989,155
22,810
716,854
240,018
9,474
966,345
989,155		 2022
£
£
680,284
2,143
163,207
293,618
458,968
(170,800)
288,168
968,452
(33,632)
934,820
23,445
680,284
221,617
9,474
911,375
934,820

RELATE NORTHERN IRELAND

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2023

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 144 of the Charities Act 2011. The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

The Trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

15/11/2023
The financial statements were approved by the Trustees on .......................
.............................. ..............................
Mr A Bennett Ms N Dowey
Trustee Trustee

The financial statements were approved by the Trustees on .........................

Company registration number NI032111

RELATE NORTHERN IRELAND

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
22
Investing activities
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed assets
Investment income received
Net cash used in investing activities
Financing activities
Repayment of bank loans
Net cash used in financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
(9,650)
-
53
(10,000)		 £
(10,354)
(9,597)
(10,000)
(29,951)
293,618
263,667		 2022
£
(25,506)
150
33
(6,368)		 £
53,099
(25,323)
(6,368)
21,408
272,210
293,618

RELATE NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

Relate Northern Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Glengall Exchange, 3 Glengall Street, Belfast, Co. Antrim, BT12 5AB.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by 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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

RELATE NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.5 Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

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.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% straight line Office equipment 20% straight line Fixtures and fittings 10% straight line Computers 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

RELATE NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

RELATE NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

2 Critical accounting estimates and judgements

(Continued)

Key sources of estimation uncertainty

Tangible fixed asets

Tangible assets are depreciated over their useful lives taking into account residual values where appropriate. The actual lives of the assets are assessed annually and may vary depending on a number of factors. In reassessing asset lives factors such as maintenance programmes are taken into account. Residual value assessments consider issued such as the remaining life of the asset and the estimated value in use.

Debtors

The charity uses estimates based on historical experience and current information in determining the level of debts for which an impairment charge is required. The level of impairment required is reviewed on an ongoing basis. The total amount of other debtors is £139,050 (2022: £145,064).

RELATE NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Grants receivable
571,558
275,997
For the year ended 31 March 2022
514,643
242,650
Grants receivable for core activities
Department of Health, Social Services & Public
Safety
-
163,966
Health and Social Care Board
359,496
-
Emotional Health & Wellbeing
54,680
-
NIPS
7,350
-
MUMO Project
12,150
-
Positive Life
2,979
-
Community Foundation - Golden Threads
-
62,107
PHA - Relationship and sexuality education
88,085
-
PST
17,497
-
National Lottery - Sustaining Healthy Relationships
-
49,924
Covid Recovery Programme
-
-
Other unrestricted
29,321
-
Other restricted
-
-
571,558
275,997		 Total
2023
£
847,555
163,966
359,496
54,680
7,350
12,150
2,979
62,107
88,085
17,497
49,924
-
29,321
-
847,555		 Total
2022
£
757,293
757,293
204,957
359,495
39,819
12,350
12,050
3,685
-
22,384
13,549
28,090
45,711
5,600
9,603
757,293

4 Other trading activities

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
External training courses 11,299 2,225
Other income 56,200 42,554
Rental income 18,011 9,802
Other trading activities 85,510 54,581

RELATE NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5 Charitable activities

2023 2022
£ £
Counselling income 210,586 274,728
6
Investments
Interest receivable
7
Charitable activities
Activities
Undertaken
Directly
Governance
Costs
2023
2023
£
£
Relationship counselling
direct expenditure
740,313
-
Share of support costs (see
note 8)
344,256
-
Share of governance costs
(see note 8)
-
4,800
1,084,569
4,800
Analysis by fund
Unrestricted funds
807,937
4,800
Restricted funds
276,632
-
1,084,569
4,800		 Unrestricted Unrestricted
funds
funds
2023
2022
£
£
53
33
Total
2023
Activities
Undertaken
Directly
Governance
Costs
Total
2022
2022
2022
£
£
£
£
740,313
702,536
-
702,536
344,256
360,835
-
360,835
4,800
-
4,000
4,000
1,089,369
1,063,371
4,000
1,067,371
812,737
844,166
4,000
848,166
276,632
219,205
-
219,205
1,089,369
1,063,371
4,000
1,067,371		 Unrestricted Unrestricted
funds
funds
2023
2022
£
£
53
33
Total
2023
Activities
Undertaken
Directly
Governance
Costs
Total
2022
2022
2022
£
£
£
£
740,313
702,536
-
702,536
344,256
360,835
-
360,835
4,800
-
4,000
4,000
1,089,369
1,063,371
4,000
1,067,371
812,737
844,166
4,000
848,166
276,632
219,205
-
219,205
1,089,369
1,063,371
4,000
1,067,371
Total
2022
£
702,536
360,835
4,000
1,067,371
848,166
219,205
1,067,371

RELATE NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

8
Support costs
Staff costs
Depreciation
Repairs and
maintenance
Office expenses and
service charge
Printing and computer
costs
Sundry expenses
Accountancy
Legal and professional
Bank charges and
interest payable
Audit fees
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
168,487
-
25,743
-
479
-
40,650
-
38,234
-
16,759
-
30,569
-
19,958
-
3,377
-
-
4,800
344,256
4,800
344,256
4,800		 2023
£
168,487
25,743
479
40,650
38,234
16,759
30,569
19,958
3,377
4,800
349,056
349,056		 Support
costs
Governance
costs
£
£
162,718
-
23,494
-
443
-
38,179
-
41,666
-
19,248
-
30,918
-
40,560
-
3,609
-
-
4,000
360,835
4,000
360,835
4,000		 2022
£
162,718
23,494
443
38,179
41,666
19,248
30,918
40,560
3,609
4,000
364,835
364,835

9 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

RELATE NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

10 Employees

Number of employees

The average monthly number of employees during the year was:

Charitable activities
Administration
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2023
Number
27
16
43
2023
£
718,559
48,319
17,660
784,538		 2022
Number
25
14
39
2022
£
596,280
40,686
15,408
652,374

The total amount of employee benefits received by key management personnel was £188,917 (2022: £187,347). The charity considers its key management personnel comprise of the Chief Executive Officer, Business Services and Performance Manager and Professional Services Manager.

There was one employee whose annual remuneration was £60,000 or more.

11 Tangible fixed assets

Freehold land
and buildings
£
Cost
At 1 April 2022
819,161
Additions
-
At 31 March 2023
819,161
Depreciation and impairment
At 1 April 2022
176,927
Depreciation charged in the year
16,383
At 31 March 2023
193,310
Carrying amount
At 31 March 2023
625,851
At 31 March 2022
642,234		 Office
equipment
Fixtures and
fittings
£
£
5,768
94,563
-
508
5,768
95,071
5,768
85,955
-
913
5,768
86,868
-
8,203
-
8,608		 Computers
£
132,496
9,142
141,638
103,054
8,447
111,502
30,136
29,442		 Total
£
1,051,988
9,650
1,061,638
371,704
25,743
397,448
664,190
680,284

RELATE NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

12
Stocks
Finished goods and goods for resale
13
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
14
Loans and overdrafts
Bank loans
Payable within one year
Payable after one year
The long-term loan is secured by fixed charges over the assets of the charity.
15
Creditors: amounts falling due within one year
Notes
Bank loans
14
Other taxation and social security
Other creditors
Accruals and deferred income
16
Creditors: amounts falling due after more than one year
Notes
Bank loans
14		 2023
£
-
2023
£
139,050
15,228
154,278
2023
£
33,632
10,000
23,632
2023
£
10,000
14,991
19,925
24,432
69,348
2023
£
23,632		 2022
£
2,143
2022
£
145,064
18,143
163,207
2022
£
43,632
10,000
33,632
2022
£
10,000
13,026
21,413
126,361
170,800
2022
£
33,632

RELATE NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds
Balance at Incoming Resources Balance at
1 April 2022 resources expended 31 March
2023
£ £ £ £
Department of Health, Social Services and Public Safety - 163,966 (163,966) -
National Lottery 23,445 49,924 (52,737) 20,632
Community Foundation - Golden Threads - 62,107 (59,929) 2,178
23,445 275,997 (276,632) 22,810

Restricted funds are funds received for specified purposes within the overall aims of the charity

18 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Balance at
1 April 2022
r
£
Fixed asset fund
680,284
RSE
-
680,284		 Movement in funds
Incoming
esources
Resources
expended
£
£
-
-
88,085
(35,421)
88,085
(35,421)		 Transfers
Balance at
31 March 2023
£
£
(16,094)
664,190
-
52,664
(16,094)
716,854		 Transfers
Balance at
31 March 2023
£
£
(16,094)
664,190
-
52,664
(16,094)
716,854
716,854

The fixed asset fund has been set up to assist in identifying thus funds that are not free funds and it represents the net book value of tangible fixed assets which have been funded by unrestricted income.

19 Analysis of net assets between funds

Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
March 2023 are
represented by:
Tangible assets
664,190
-
Current assets/(liabilities)
325,787
22,810
Long term liabilities
(23,632)
-
966,345
22,810		 Total Unrestricted
funds
Restricted
funds
2023
2022
2022
£
£
£
664,190
680,284
-
348,597
264,723
23,445
(23,632)
(33,632)
-
989,155
911,375
23,445		 Total
2022
£
680,284
288,168
(33,632)
934,820

RELATE NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

20 Events after the reporting date

There have been no material events, occurring after the reporting date that require adjustments to or disclosure in the financial statements.

21 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

22
Cash generated from operations
2023
£
Surplus for the year
54,335
Adjustments for:
Investment income recognised in statement of financial activities
(53)
(Gain)/loss on disposal of tangible fixed assets
-
Depreciation and impairment of tangible fixed assets
25,743
Movements in working capital:
Decrease in stocks
2,143
Decrease/(increase) in debtors
8,929
(Decrease)/increase in creditors
(101,451)
Cash (absorbed by)/generated from operations
(10,354)		 2022
£
19,264
(33)
115
23,379
-
(11,689)
22,063
53,099