County Amiagh Phoenix Group Limited (Company limited by guarantee) Report of the Trustees and Financial Ststements for the year ended 31 March 2024 Company Registered Number: N1625805 . Registered Charity Number: NIC102214 Noel Conn & Company Chartered Accountants
County Amiagh Phoenix Group Limited Accounts for the year ended 31 March 2024 Contents Page Trustees and Other Information........................... Report ofthe Trustees.........................................................................,..,,.....,........... Statement of Trustees, Responsibilities.. Independent Accountants, Report................................,........................................... Statement of Financial Activities......................................... Statement of Financial Position.... Notes to the Financial Statements.......................................... .10
County Arniagh Phoenix Group Limited Directors and Other Inforniation Dlrectors David Hammerton Eleanor Johnston Stanley Burrows Robert James Newell Enid Birth Secretsry and reglstered offlce stanley Burrows 3A Mallview Terr¥ Armagh BT619AN Telephone: 028 37527802 Email: info@capg.onlin8 Website: wwN.capg.online Reporting Accountant Noel Conn and Company 7 Seven Houses Upper English Street Amiagh BT617LA Bankers First Trust 18- 20 &otch Street Dungannon BTTO 1AZ Charlty Commlssion Nl Number NIC102214 Company Number NI 625805
County Arniagh Phoenix Group Limited Directors and Trustees report for the year ended 31 March 2024 The Directors of the charitable company (who are also Trustees for the purposes of charity law) present their annual report together with the audited financial statements for the year ended 31 March 2024. The trustees who seNed durfng the year and up to the date of this report are included on page 2 of the Accounts. Thetrustees have adopted the provisions of the Statement of recommended Practice (SORP) °Accounting and Reporting by Charities. (FRS102) in preparing the annual report and financial statements of the charlty. Structure, governance, and management Constitutlon The company is registered as a charitable company limited by guarantee and was set up by a memorandum.of Association on 23 July 2014. It is registered with the Charity Commission for Northern Ireland under charlty number NIC 102214. The company is a private limitsd company by guarantee without,shar8 capltal use of 'Limited' exemption. Statement of Publlc Beneflt Education Purpose To provide courses for members and their spouses tsach them new skills which can be used in a noseCurity force environmenL Benefit. By providing some fomi of re-education we can help to remove the effects of our memb&rs who became instltutionallsed during thelr servlce Dernonstrated. Through feedback from participants and Instructor evaluatlon Hami. With proper supervision there is no harn, danger or negative outcome Health Purpose To provide advice and training in First Aid and Health Awareness to members of CAPG in County Amagh Benefit. Educating members about their health as they grow older and teaching them to recognise the need for healthy diet and lifestyle and also to recognise symptoms or waming signs in thelr own health Demonstratsd, Through feedback from partlclpants and Instructor evaluatlon Hann. With proper supervision there is no harm, danger or negative outcome Remembrance Purpos8 To erect a Memorial Wall to commemorate those members of the Security Forces who gave their lives in County Amagh since the fomation of the State. This will be accompanied by some fomi of prrnted historical record. BenefiL This will be the only Memortal bearing all the names of security ft)rces who were victims of tsrrorism in County Amagh since1922. It wlll ensure the widows and families of the fallen that they and their loved ones have not been forgotten. This includes widows and families from mainland UK some of whom have no Memorial to their lost ones. It will offer a placé for people to r8m8mber and reflect. Demonstrated. The success In raising the necessary funds for thls project will demonstrate the desire for this work to be complets Hami There is no harn, danger or negative outcome Heritage and Culture Purpose To provide historical tours of County Armagh to educate people about the depth of vrolence that took place in the County Benefit. Infoming members and their families about the terrorist campaigns which have occurred slnce the fomiation of Northem Ireland, and in particular the extreme depth of violence which took place throughout County Amiagh between 1969 and 1999. Hami There is no harni, danger or negative outcome
County Armagh Phoenix Group Limited Cltizen Communty Development Purpose To provide a befriending service to our older members who live alone throughout County Armagh Benefit. Supporting Befriendees in maintalnlng and developing self-worth, confidence and independence, and also help them in maintaining a trusting, honest, consistent and supportive relationship. To give a point of contact to them and help them overcome a fear of social isolation and keep them involved in and be part of the community. Demonstrated Through the monitoring of this service and feedback from Befriendees Harm. The seNice Is strictly monitored and there is no harm, danger or negative Outcome, Objectives and Actlvltles The TNste8s believe that both our purposes and the activities undertaken In this last financial year clearly satisfy elements of the public benefit requirement. The County Amiagh Phoenix Group Limited dellvers a range of support serwlces including., 1. Support services and activities to fornier security force members in County Armagh; 2. Provide rellef of povety and disability of victims and survivors, and their carers,, 3. .Create conditions of healing and recovery whereby members can become active within their communty,. 4. Improve the condittons and quality of life for victims and survivors of paramilitary terrorism. 5. Increased self esteem and confidence in individual members,, 6. Increased social integration of individuals into group based activities,'( a lot of members have felt socially Isolated since leaving seNice and feel forgotten about by society in Northem Ireland.) 7. Increased participation of members through volunteering opportunities; 8. Broadening of cultural and hlstorlcal awareness,, 9. Achievement of accredited training and development; 10. Increased participation in group based respite activities. 11. Decreased levels of anxiety, fear, mlstrust and social isolation impacting on individuals, lives; 12. Develop strateglc partnerships with communitylvoluntarylstatutory sector based organisations for the purpose of ensuring quality and 8UStainable servlces are provided for the innocent victims and suNivors of terrorism. 13. Offer services in an a¢ssIble, localised manner which will enable the individually needs of innOnt victims and suNivors of terrorism to be best met. 14. Provide opportunities for Volunteers to develop thelr skills, so enabllng them to be an intrinsic part of the overall seNice delivery model within CAPG 15. Empower those whom we support to make the transition from 'Victim' to 'Suniivorf as part of an overall prsS of individual healing and recovery. Help Members develop their social and educational skills BefriendirvJ Research Financlal Revlew During the year ended 31 March 2024, the charity reiVed funding of £49,410, and donations, fundraising and other income of £7,753, which ytelded a surplus of £3,775. Risk Management The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to redu these risks. The company has one employee and rent office premises. It holds public liability insurance. The company has a fonnal risk assessment register, which is review on a regular basis By order of the Directors z? Dlrector Date
County Armagh Phoenix Group Limited Statement of Directors, and Trustees, Responsibilities The Directors (who are also Trustees of County Amiagh Phoenix Group Limited for the purposes of charity law) are responsible for preparing the Directors, and Trustses, Annual Report and the Financial Staternents in accordan with the applicable law and Unitsd Kingdom Accounting Standards (United Kingdom Generally Accepted AccountirvJ Pradce). The law applicable to Gharities in Northem Ireland requires the trustees to prepare financial statements for each financial year. Under that law the trustees have prepared the financlal statements in accordanGe with Generally. ACpted Accounting Practtce in the United Klngdom (accounting standards issued by the Flnancial Reportlng Council in the UK, inGluding Charities SORP (FRS 102), Accounting and Reporting by Charities: Statements of Recommended Practice applicable to charities preparing their accounts in accordance with the Financlal Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS102) and promulgated by the Institute of Chartered Accountants in the Unitsd Kingdom and United Kingdom Law). Under that law the trustees must not approve the financial statsrnents unless they are satisfied that they giv8 a true and falr view of the state of the affairs of the charity and of the statement of financial activiti8s of the charity for that period. In preparing these fin8ncid statements, the trustees are required to.. select suitable accounting policles and then apply the consistently; observe the methods and principles In the Charities SORP., make judgements and estimates that a reasonable and prudent,, state whether the appllcatlon of accounting standards hav8 be6n followed, sublect to any materfal departures disclosed and explalned the Financlal Statements,. preparg the Financial Statements on the going concem basis unless It Is Inappropriate to presume that the charity wlll continue in operation. The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable companls transaclons and disclose wlth reasonable accuracy at any time the financial position of tk charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, They are also responsible for safeguarding th8 assets of the charitable company 8nd hence for taking reasonable steps for the prevention and detection of fraud and other irregularitl8S. The directors and trustses are responsible for the maintsnance and integrity of th8 corw)rate and financial information induded on the charity's website. Legislation in the Unitsd Kingdom goveming the preparatton and dissemination of financlal statements may differ from legislation In otherjurisdictions. Statement as to dlsclosure to our Independent Examlner In so far as trustees are aware at the timlng of approving our trustees, annual report.. the is no relevant infomiation of which the charitable company's Independent Examiner ts unaware; and the truskes have taken all steps that they ought to have taken to make themselves aware of any relevant Infomiation and to establish that the company's Independgnt Examlner is aware of that Information. Reportlng Accountants A resolution to re4ppoint Noel Conn & Company, will be proposed at the annual general meetlng. By Order of the board By order of the Dlrectors T4. Director Date
CountyArmagh Phoenix Group Limited Independent Examinerfs report for the year ended 31 March 2024 We report on the accounts of County Amiagh Phoenix Group Llmited for the year ended 31 March 2024, which are set out on pages 9 to16. Respectlve responslbllltles of charlty trustees and examlner As the charity trustses (and also the directors of the company for the purposes of company law) you are responslble for the preparation of the aUnts in accordance with the requirements of the Companies Act 2006. Having belng satisfied that the charity is not Subject to audit under company law, and Is eligib18 for independent examination, it is our resp)nsibility to: examlne the accounts under section 65 of the Charities Act follow the procedures laid down in the gen8ral Direcllons given by the Charity Commission for Northem Ireland under section 6519)(b) of the Charities Act state whetFEr particular matters have come to our attention. Basis of Independent accountants, report We have examined your chaiity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland under sectlon 65(9)(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 included consideratlon of any unusual itsms or disclosures in the accounts, and seeking explanations from you as charity trustses conceming any such matte. Our role is to state whether any material matters hav8 come to our attention giving us cause to believe.. That accounting ordS were not kept in accordance with section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records 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 Statsment of Recommended Practice appll¢able to charities preparing their accounts In accordance with the Financlal Reporting Standard applicable in the 'UK and Republic of Ireland That there is further inforniation needed for a proper understandlng of the accounts to be reached. We have completed our examination and have no concerns In respect of the matters listed above and, in conneotion iith following the Directions of the Charfty Commission for Northern Ireland, we have found no matters that requlre drawing to ur attentio Noel Conn & Company Chartered Accountants 7 Seven Houses Upper Engllsh Street Amiagh BT617LA 23 December 2024
County Armagh Phoenix Group Limited Statement of Financial ActNlties for the year ended 31 March 2024 Unrostrlcted Funds 2024 Restrlcted Funds 2024 Endowmént Fund$ 2024 Total Funds 2024 Total Funds 2023 Incomlng Resources: Donations and GiftAid Fundraising and other Interest ReIVed 661 3A80 3,501 4,162 3,480 111 6.706 6,805 23 Grants R&eived 49,410 49,410 69,888 83,422 Total Incoming Resources 4141 49,410 3,612 57,163 Resources Expended: Fundraising and Publicity 56 Net Income from Resources Available For Charltable Appllcatlons 4,141 49,410 3.612 57.163 83,366 Charitable Expendlture: Cost of aGtivities for charitable objectives Management and Administration Total Charltable Expenditure 3,636 28,514 1,700 33.850 19,538 55,403 18,707 3,636 48,052 1,700 53,388 74,110 Total Resources Expttndod 3,636 48,052 1.700 53,388 74,166 Net IncomelExpenditure for the year Gross Transfers between funds Net Incoml(expenditurel for the year 505 1.358 1812 3,775 9,256 505 1,358 1,912 3,775 9.256 Reconclliauon of Funds Total fvnds brought fomard 27,177 10,134 34,851 25.595 Totsl Funds to Carry Forward 27,682 1,103 12,046 38,625 34,851
County Armagh Phoenix Group Limited Balance Sheet as at 31 March 2024 Employment of Capital Notes Total Funds 2024 Total Funds 2023 Fixed Assets Tangible Assets 10 3,115 3,461 Current Assets Debtors and Prepayments Bank and Cash 12 13 397 37,482 37,879 373 33,187 Current Liabilities Sundry Creditors and Accruals 14 2,369 2,171 Net Current Assets 35,510 31,389 Total Assets Less Current Liabilities 38,625 34,850 Funds. Unrestricted Funds Restricted Funds Endowment 27,682 (1,103) 12,046 38,625 27,1TI (2,461) 10,134 34,850 l approve these accounts on behatf of the Board of Trustees and confirm that we have made available all relevant records and infomiation required for their preparation Trustee ' The notes on pages11-16 fomi part of these accounts. Date
County Armagh Phoenix Group Limited 10 Notes to the accounts for the year ended 31 March 2024 Principal accounting policles The financlal statements been prepar1 in rdae wilh applKable Accountiry Standards in the United Kingdom and the Charities Act (Northem Ireland) 2008 A summary of the more important accounting policies, which have been applied corEistsnt]y, Is set out below. Basis of preparation of financial statements The finanal statements have been prepared in accordan with Accounting and Reporting by Charities: Statsment of Recommended Practi applicable to charities preparing their aOUnts in accordarK with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP IFRS 102)), the Financial Rerrt)rting Standard applrAble in the UK and Republic of IrelatKI (FRS 102) and the Companies Act 2006. County Amagh PhniX Group Ltmited meets ts definition of a puNic berEfit enttty und8r FRS.102." Assets and liabilitses are initially recognised at hi8torrAI cost or trans&tion value unless otherwise statsd in the relevant accounting pollcy. Taxation The charity Is exemptfrom tax on its charitable activities. Restricted Funds Reslricted funds a accounted for in accordance vrith ts parfcular tem of trust arisiTrJ from the express or implled wishes of the donors in so far as these are intended to be binding on the charity. Where such wishes are not intended to be binding, they are tsken into A)Unt and recognised in appropriately d8signated funds. Unrestrfcted Fre8 Reserves Free Reserves represent amount which are expendable at ts discretion of the trustees in furtherance of the objecttves of the chaiity and which have mt been designa for any other purpose. Such funds may be held in order to finance working capitat or capital expendilure. Incoming Resources Voluntsry income or capital is included in the Statement of Financial Activities when the charity legally entitled to it, its finandal value can be quantified with reasonable rtaInty and there is reasonable rtalIty of ts ultimate receipL Entitlement to legacies is considered established when the charity has LEen notified of a distribution to be made by the executors. Income received in aVan of due perfomiarr£ under a cOntrt is accounted for as deferred income until eamed. Grants for &livities are recognised as incorne when the related conditions for legal entillement have been meL All other income is accounted for on an wKrual basis. Resources Expended All resources expended are accounted for on an &crual basis. Charitable activities irLlude costs of Serv and grants, support costs and depreciation on related a&8ets. Costs of generating funds similarly include fundraising activits'es. Non 4taff costs not attribtrted to one category of aCtity are alhxated or apportioned prrat to the staffing of the relevant seMc6. Finance, HR arKI administratsve staff costs are direclly attributable to indtwdual twties by objective. Governan costs are those aS1th vrith constslutional and StatOry requirements. Government grants Grants that relate to Specif capital expenditure are treated as deferred Irrne, which is then credited to the Statement of Financiaf Activities over the related assefs useful life. Revenue grants are credited to the Statement of Financial Activitses in the same year as the related expendibJre is incurr&J.
County Arniagh Phoenix Group Limited 11 Tangible fixed assets The cost of tsngible Itxed assets is thelr purchase cost, together with any Incldentsl expenses of acquisition. Depreciation is ¢alculatsd so as to write off the cost, or valuation of tangible fixed assets, over the expectsd useful economic lives of the assets concemed. The prtnclpal annual rates used for this purpose are; Fixtures and FittirvJs 10 Reduclng Balance Donatlons and Glft Ald Unrestrlcted Restrlcted Endowment Total 2024 2024 2024 2Q24 Total 2023 Memorlal Fund Donatlons Other Donatlons Glft Ald Due 3,501 3,501 661 3,352 2,614 740 6,706 661 661 3,501 4,162 3 Fundralslng and Other Unrestrlcted Restrictsd Endowment Total 2024 2024 2024 2024 Total 2023 Prlntlng UDR . Fundralslng 497 6,308 6,805 3,480 3,480 3,480 4 Grants Recelved Unrestrlcted RestrlGted Endowment Total 2024 2024 2024 2024 Total 2023 VSS-. Peace IV Victlms & Survivors Service 17,649 52,239 69,888 49,410 49,410 49,410 49,410 Fundralslng and Publlclty Unrestrlcted Restricted Endowment Total 2024 2024 2024 2024 Total 2023 Advertislng . 56 56
County Amiagh Phoenix Group Limited 12 6 Costs of Actlvltles for Charltable Purposes Unréstricted Restricted Endowrnent Total 2024 2024 2024 2024 Total 2023 Rent Insurance Personal Development Costs- Nots 8 Postage and Stationery Travel Expenses Accountsncy Bank Charges & Interest Light & Heat & Maintenance Telephon8 & Interest Sundry Expenses Memorial Wall Costs Hosptslity 3,600 712 18,092 1,989 653 820 201 3,600 1,242, 21,587 1,989 653 820 282 802 1,645 60 1,170 3,600 1,106 39,386 2,961 830 600 405 3,416 1,403 520 984 192 55,403 530 3,495 81 1,645 60 1,170 3,636 28,514 1,700 33,850 7 Management and Admlnl8tratlon Unr8Strfcted Rastrictsd Endowment Total 2024 2024 2024 2024 Total 2023 Wages and Salaries Penslon D8preclatlon - Fixtures and Equipment 18,633 559 346 19,538 18,633 , 559 346 19,538 17,789 534 384 18,707 8 Personal Development Costs 2024 2023 CAPG Activities Befr18nding Operational Costs Befriending Mileag8 Day Respite Befrlendlng Reward Peace IV 3,495 5,543 232 8,532 336 3,522 3,971 4,063 8,180 4,754 16,896 39,386 21,587
County Armagh Phoenix Group Limited 13 9 Movement in Funds At the Movement Transfer5 At the 0110412023 In Funds In Funds 3110312024 Unrestrfcted Funds General Fund 27,177 505 27,682 Restricted Funds Reslricted Endowment (2,461) 10,134 1,358 1,912 (1,103) 12,IM6 Total Funds 34,850 3,775 38,625 10 Tanglble Flxed Assets Flxtures and Equlpment Total Cost . At1 April 2023 Additions Dlsposds At 31 March 2024 6,627 6,627 6,627 6,627 Depreclatlon At1,April 2023 Charge. Disposals At 31 March 2024 3,166 346 3,166 346 3,512 3,512 Net Book Value At 31 March 2024 3,115 3,115 At 31 March 2023 3,461 3,461
County Amiagh Phoenix Group Limited 14 11 Debtors and Prepayments 2024 2023 Insurance Prepayment Other Debtors 397 397 373 13 Cash at Bank and In Hand 2024 2023 First Trust Bank- CAPG Fundraising Current Account First Trust Bank- VSS Current Account First Trust Bank- Wall Memorial Fund Account 18,864 6,505 12,113 37,482 14,763 3,247. 15,177 33,187 14 Sundry Credltors and Accruals 2024 2023 Accountancy PAYE Bank Charges VSS Overpayment 720 139 600 61 1,510 2,171 1,510 2,369 15 Employee InfomMtion 2024 Number 2023 - Numb8r Employee Numbers 2024 2023 Staff costs (for the above persons): Wages and salartes Pension Costs 18,633 559 18,323 17,789 534 18,323
County Amiagh Phoenix Group Limitsd 15 .16 Directors, Remuneration and Beneffts No dItOr recelved any remuneration during the year e 31 March 2024 (2023 -Nir), No director received any re1mbueMent for approved expenses incurred in connectK)n with the charity. 17 . Independent Examiner Payments 2024 2023 Accountancy Other Financial Servtces 600 600