County Armagh Phoenix Group Limited (Company limited by guarantee) Report of the Trustees and Financial Statements for the year ended 31 March 2025 Company Reglstered Number: N1625805 Registered Charity Number: NIC 102214 Noel Conn & Company Chartered Accountants
County Armagh Phoenix Group Limited Accounts for the year ended 31 March 2025 Contents Page Trustees and Otherlnformation.............................................................................. Report of the Trustees............................................................................................... Statement of Trustees, Responsibilities.... Independent Accountants, Report . Statementof FinancialActivities......................................................................,,...... Statement of Financial Position................................................................................ Notes to the Financial Statements... .10
County Armagh Phoenix Group Limited Directors and Other Information Directors David Hammerton Eleanor Johnston Stanley Bumws Robert James Newell Enid Birch (Resigned 11 December 20241 Secretary and reglstered office Stanley Burrows 3A Mallview Terrace Amiagh BT619AN Telephone: 028 37527802 Email.. info@capg.online Website.. www.capg.online Reporting Accountant Noel Conn and Company 7 Seven Houses Upper English Street Amiagh BT617LA Bankers First Trust 18 - 20 Scotch Street Dungannon BT70 1AZ Charlty Commisslon Nl Number NIC 102214 Company Number NI 625805
County Armagh Phoenix Group Limited Directors and Trustees report for the year ended 31 March 2025 The Directors of the charilable 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 2025. The trustees who served during the year and up to the date of this report are included on page 2 of the Accounts. The trustees have adopted the provisions of the Statement of recommended Practice ISORP} 'Accounting and Reporting by Charities. IFRS 102) in preparing the annual report and financial ststements of the charity. Structure, governance, and management Constltution 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 wilh the Charity Commission for Northem Ireland under charity number NIC 102214. The company is a private limited company by guarantee without share capital use of 'Limited' exemption. Statement of Publlc Benefit Education Purpose To provide courses for members and their spouses teach them new skills whh can te used in a non-security fo environmenl. Benefit. By providing some fom of re-education V can I1P to moVe the effects of our members who became institutionalised during their see Demonstrated. Through feedback from participants and instructor evaluation Hann. With proper supervision ttr*re is no hami, danger or negative outcome Health Purpose To provide advice and training in First Aid and Health Awareness to members of CAPG in County AmaJh Benefit, Educating members aboul 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 their own health Demonstrated. Through feedback from participants and instructor evaluation Hami. With proper supervision there is no hami, danger or negatsve outcome Remembrance Purpose To erect a Memorial Wall lo commemorate those members of the Security Forces who gave their lives in County Armagh since the fomiation of the State. This will be accompanied by some forn of printed historical record. Benefit, This will be the only Memorial bearing all the names of security forces who were victims of terrorism in County Armagh since 1922. It will ensure the wido4 and families of the fallen that they and their loved ones have not been forgotten. This includes widow5 and families from mainland UK some of whom have no Vemorial to their lost ones. It will offer a place for people to remember and reflect. Demonstrated. The success in raising the neSSary funds for this project will demonstrate the desire for this work to be complete Ham There is no hami, danger or negative outcome Heritage and Culture Purpose To provide historical tours of County Amiagh to educate people about the depth of Violen thal took pla in the County Benefit. Inforniing members and their families ab)ut the lerrorist campaigns which have cKcurred since the fomation of Northem Ireland, and in particular the extreme depth of Violen which t¢)ok place throughout County Arnagh beINn 1969 and 1999. Harn There is no hami. danger or negative outcome
County Armagh Phoenix Group Limited Citizen Community Development Purpose To provide a befriending Servi to our older members who live alone throughout County Aagh Benefit. Supporting Befriendees in maintaining and developing seff-worth, confidence and independen, and also help them in maintaining a trusting, honest, consistent and supportive relationship. To give a point of contsct to them and help them overcome a fear of social isolation and keep them involved in and te part of the community. Demonstrated Through the monitoring of this service and feedback from Befriendees Harm. The Servi is striclly monitored and Ihere is no ham, danger or negative outcome. Objectlves and Actlvltles The Trustees lIeVe that both our purposes and the activities undertaken in this last finarKial year clearly sali'sfy elements of the public benefit requirement. The County Amiagh PhniX Group Limited delivers a range of support services including: 1. Support services and activilies to fomier security force memters in County Amiagh. 2. Provide relief of povety and disability of victims and survivors, and their carers., 3. Cate conditions of healing and recovery whereby members can become active within their Community,. 4. Improve the conditions 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 activilies,'l a lot of rnernbe have felt socially isolated since leaving service and feel forgotten about by society in Northem Ireland.) 7. Increased participation of members through volunteering opportunib'es,. 8. Broadening of cultural and historical aWaneSs., 9. Achievement of accredited training and development; 10. Increased participation in group based respite activities., 11. Decreased levels of anxiety, fear, mistrust and social isolation impacting on individuals, lives,. 12. Develop strategic partnerships wth communitylvoluntarylstatutory sector based organisations for the purpose of ensuring quality and sustainable services are provided for the innc¢ent victims and survivors of lerrorism. 13. Offer services in an accessible, localised manner which will enable the individually needs of innocent victims and survivors of terrorism to be best met. 14. Provide opportunities for Volunleers lo develop their skills, so enabling 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 'SuTvivorf as part of an overall process of individual healing and recovery. Help Members develop their social and educational skills Befriending Research Flnanclal Revlew During the year ended 31 March 2025, the charity received funding of£47.163, and donations, fundraising and other income of £11,412, which yielded a deficit of1£3,788). Rlsk Management The Trustees have examined the major strategic, business and operational risks which the charity faces and confimi that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to reduce these risks. The company has one employ and rent office premises. It holds public liability insurance. The company has a fomial risk assessrnent register, which is review on a regular basis By order of the Dlrectors 19 li Director Date
County Armagh Phoenix Group Limited Statement of Directors, and Trustees, Responsibilities The Directors (who are also Trustees of County Amajh Phoenix Group Limited for the purposes of charity law) are responsible for preparing the Directors, and Trustees, Annual Report and the Financial Statements in accordan with the applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Northem Ireland requires the trustees to prepare financial ststemenls for each financial year. Under that law the trustees have prepared the financial statements in accordance with Generally Accepted Accounting Practice in the Unrted Kingdom (accounting standards issued by the Financial Reporting Council in the UK, including Charities SORP {FRS 102). Accounting and Reporting by Charities.. Statements of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS1021 and promulgated by the Institute of Chartered Accountants in the United Kingdom and United Kingdom Lawl. Under that law the trustees must not approve the financial slatements unless they are satisfied that they give a true and fair view of the state of the affairs of the charity and of the ststement of financial acts'vits'es of the charity for that pericl. In preparing these financial statements, the trustees are required to: select Suitab accounting policies 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 application of accounting standards have been followed, subject to any material departures disclosed and explained the Financial Ststements; prepare the Financial Statements on the going concem basis unless it is inappropriate to presume that the charity wll continue in operation. The Directors a responsible for keeping adequate accounting records that are sufficient to show and explain Ihe charitable company's Iransactions and disclose with reasonable accuracy at any li'me the financial position of the charitable company and enable them to ensure that the financial statements comply wth the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for tsking reasonable steps for the prevention and detection of fraud arKI other irregularities. The directors and trustees are responsible for the Maintenance and integrity of Ihe corporale and financial infomiation included on the charity's website. Legislation in the United Kingdom goveming the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. Statement as to dlsclosure to our Independent Examlner In so far as the trustees are aware at the timing of approving our trustees, annual rekK)rt'. there is no relevant information of which the charitable company's Independent Examiner is unaware; and the trustees have taken all steps that they ought to have taken to make themselves awa of any relevant infomatson and to establish that the company's Independent Examiner is aware of that information. Reporting Accountants A resolulj'on to re-appoint N1 Conn & Company, will be prop)sed at the annual general meets'ng. By Order of the Ix)ard By order of the Directors ZOZ Director Date
County Armagh Phoenix Group Limited Independent Examiner's report for the year ended 31 March 2025 We report on the accounts of County Amiagh Phoenix Group Limited for the year ended 31 March 2025, which are set out on pages 9 to 16. Respective responsibilities of charity trustees and examiner As the charity trustees land also the directors of the company for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having being satisfied that the charity is not subject to audit under company law, and is eligible for independenl examination, it is our responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Chanty Commission for Northern Ireland under section 65{9llbl of the Charitses Act state whether particular matters have come to our attention. Ba$1$ of Independent accountants, report We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with Ihe general Directions given by the Charity Commission for Northem Ireland under section 6519llbl of the Charities Act. The examination included a review of the accounbng records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees conceming any such matters. Our role is to state whether any material Matte have come to our attention giving us cause to believe.. That accounting records were not kept in &cordance 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 Charitses 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 That there is fvrther information needed for a proper understsnding of the accounts to be aChed. We have completed our examination and have no concems in respect of the matters listed alx)ve and. in connection with following the Directions of the Charity Commission for Northem Ireland, we have found no matters that require drawing to your attention. Noel Conn & Company Chartered Accountants 7 Seven Houses Upper Engllsh Street Amiagh BT617LA 16 December 2025
County Armagh Phoenix Group Limited Statement of Financial Activities for the year ended 31 March 2025 Unrestricted Restricted Endowment Total Fund5 Funds Funds Funds 2025 2025 2025 2025 Total Funds 2024 Notes Incoming Resources: Donations and Gift Aid Fundraising and other Interest Received 1,271 3,556 6,355 7,626 3,556 230 4,162 3,480 111 230 Grants Received 47,163 47,163 49,410 Total Incoming Resources 4,827 47,163 6,585 58,575 57,163 R88ourc88 Expended: Fundraising and Publicity Net Income from Resources Available For Charitable Applications 4,827 47,163 6,585 58,575 57,163 Charitable Expendlture: Cost of activities for charitable objectives Management and Administration Total Charitable Expenditure 9,504 31,318 20,492 1,049 41,871 33,850 20,492 19,538 9,504 51,810 1,049 62,363 53,388 Total Resources Expended 9,504 51,810 1,049 62,363 53,388 Net IncomelExpenditure for the year Gross Transfers between funds Net Incomel(expenditure) for the year (4,677) (4,647) 5,536 {3,788) 3,775 14,677) (4,647) 5,536 (3,788) 3,775 Reconciliation of Funds Total funds brought forward 27,682 1,103 12,046 38,625 34,850 Total Funds to Carry Forward 23,005 (5,750 17,582 34,837 38,625
County Armagh Phoenix Group Limited Balance Sheet as at 31 March 2025 Employment of Capital Notes Total Funds 2025 Tolal Funds 2024 Flxed Assets Tangible Assets 10 2,803 3,115 Current Assets Debtors and Prepayments Bank and Cash 12 13 411 33,266 397 37,482 Current Liabilities Sundry Creditors and Accruals 14 1,643 2,369 Net Current Assots 32,034 35,510 Total As8et8 Les8 Current Liabilities 34,837 38,625 Funds Unreslricted Funds Restricted Funds Endowment 23,005 (5,750) 17,582 34,837 27,682 (1,103) 12,046 38,625 l approve these accounts on behalf of the Board of Trustees and confimi that we have made available all levant records and informats'on required for their preparation 19 zfjz Date Trustee The notes on pages 11-16 fomi part of these accounts.
County Armagh Phoenix Group Limited 10 Notes to the accounts for the year ended 31 March 2025 Principal accounting policies The financial statements have been prepared in accordance with applicable Accounting Standards in the United Kingdom and the Charities Act (Northem Ireland) 2008 A summary of the more important accounting policies, which have been applied consistently, is set out below. Basis of preparation of flnancial statements The financial ststements have been prepared in &COrdan with 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 IFRS 102) (effective 1 January 2015) - (Charities SORP IFRS 10211, the Financial Reporting Stsndard applicable in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006. County Amiagh Phoenix Group Limited meets the definilj'on of a public tenefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise stated in the relevant accounting policy. Taxatlon The charity is exempt frorn tax on its charitsble activities. Restricted Funds Restricted funds are accounted for in accordance with the particular tems of trust arising from the express or implied 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 taken into account and recognised in appropriately designated funds. Unrestrlcted Free Reserves Free Reserves represent amount which are expendable at the discretion of the trustees in furtherance of the objectives of the charity and which have not been designated for any other purpose. Such funds may be held in order to finance working capital or capitsl expenditure. Incoming Resources Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally entitled lo it, its financial value can be quantffied wth reasonable certainty and there is reasonable rtaInty of its ultimate receipt, Entitlement to legacies is considered estsblished when the charity has Leen notified of a distribution to be made by the executors. Income received in advan of due perfomance under a contract is accounted for as deferred income until eamed. Grants for &tivities are recognised as income when the related conditsons for legal entitlement have been met. All other income is accounted for on an accrual basis. Resources Expended All resources expended are accounted for on an accrual basis. Charitsble tIvItieS include costs of services and grants, support costs and depreciation on related assets. Costs of generats'ng funds similarly include fundraising activities. Non -staff costs not attributed to one category of activity are allocated or apportioned pro-rat to Ihe staffing of the relevant service. Finance, HR and administrative slaff costs are directly attributable to individual activities by objective. Govemance costs are those associated with constitutional and statutory reqU1Ments. Government grants Grants that relate to spifiC capital expenditure are treated as deferred income, which is then credited to the Statement of Financial Activities over the related asset's usefvS life. Revenue grants are credited to the Statement of Financial Activities in the same year as the related expenditu is incurred.
County Armagh Phoenix Group Limited 11 Tangible fixed assets The cost of tangible fixed assets is their purchase cost, together with any incidental expenses of &quisition. Depreciation is calculaled so as to write off the cost, or valuation of langible fixed assets, over the expected useful economic lives of the assets conrned. The principal annual rates used for this purpose are: Fixtures and Fittings 10 Reducing Balance Donatlons and Glft Ald Unrestricted Restricted Endowment 2025 2025 2025 Total 2025 Total 2024 Memorial Fund Donations Other Donations Gift Aid Due 6,355 6,355 1,061 210 7,626 3,501 661 1,061 210 1,271 6,355 4,162 Fundralslng and Other Unrestricted Restrlcted Endowment 2025 2025 2025 Total 2025 Total 2024 Printing UDR Fundraising 3,556 3,556 3,556 3,556 3,480 3,480 4 Grants Recelved Unrestricted Restricted Endowment 2025 2025 2025 Total 2025 Total 2024 VSS- Peace IV Victims & Survivors Service 47,163 47,163 47,163 47,163 49,410 49,410 Fundraising and Publicity Unrestricted Restricted Endowment 2025 2025 2025 Total 2025 Tolal 2024 Advertising
County Armagh Phoenix Group Limited 12 6 Costs of Activities for Charitable Purposes Unrestricted Restricted Endowment 2025 2025 2025 Total 2025 Total 2024 Rent Insuran Personal Development Costs - Note 8 Postage and Ststionery Travel Expenses Accountancy Bank Charges & Interest Light & Heat & Maintenance Telephone & Interest Sundry Expenses Memorial Wall Costs Hospitslity 3,600 779 20,604 1,627 815 888 210 1,139 1,656 3,600 1,328 30,044 1,627 815 888 274 1,139 1,656 3,600 1,242 21,587 1,989 653 820 282 802 1,645 60 1,170 549 500 500 9,504 31,318 1,049 41,871 33,850 Management and Administralion Unrestricted Restricted Endowment 2025 2025 2025 Total 2025 Total 2024 Wages and Salaries Pension Depreciation - Fixtures and Equipment 19,213 967 312 20,492 19,213 967 312 20,492 18,633 559 346 19,538 Personal Development Costs 2025 2024 CAPG Activities Befriending Operational Costs Befriending Mileage Day Respite Befriending Reward Peace IV 3,495 5,543 232 8,532 336 3,449 21,587 9,605 196 8,227 261 2,314 30,043
County Armagh Phoenix Group Limited 13 Movement In Funds At the Movement Transfers At the 0110412024 In Funds In Funds 3110312025 unre$tried Funds General Fund 27,682 (4,677) 23,005 Restricted Funds Restricted Endowment (1,103) (4,647) 12,046 5,536 (5,750) 17,582 Total Funds 38,625 (3,788) 34,837 10 Tangible Fixed Assets Fixtures and Equipment Total Cost At 1 April 2024 Additions Disposals At 31 March 2025 6.627 6,627 6,627 6,627 Depreclatlon At 1 April 2024 Charge Disposals At 31 March 2025 3,512 312 3,512 312 3,824 3,824 Net Book Value At 31 March 2025 2,803 2,803 At 31 March 2024 3.115 3,115
County Armagh Phoenix Group Limited 14 11 Debtors and Prepayments 2025 2024 Insuran Prepayment Other Debtors 411 397 411 397 13 Cash at Bank and In Hand 2025 2024 First Trust Bank - CAPG Fundraising Current Account First Trust Bank - VSS Current Account First Trust Bank- Wall Memorial Fund Account 13,976 1,431 17,859 33,266 18,864 6,505 12,113 37,482 14 Sundry Creditors and Accruals 2025 2024 Accountancy PAYE Bank Charges VSS Overpayment 888 720 139 755 1,643 1,510 2,369 15 Employee Infomiation 2025 Number 2024 Number Employee Numbers 2025 2024 Staff costs (for the ab)ve persons): Wages and salaries Pension Costs 19,213 967 18,323 18,633 559 19,192
County Armagh Phoenix Group Limited 15 16 Dlrectors, Remuneratlon and Benefits No director received any remuneration during the year ended 31 March 2025 (2024 No direclor received any reimbursement for approved expenses incurred in connection wrth the charity. 17 Independent Examlner Payments 2025 2024 Accountancy Other Financial Services 888 820 888 820