2024-03-31-annual-report

Company registration number: NI048892 Charity registration number: NIC102247

North Down YMCA

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

for the Year Ended 31 March 2024

North Down YMCA

Contents

Contents
Trustees' Report	1 to 9
Independent Auditors' Report	10 to 13
Statement of Financial Activities	14
Balance Sheet	15
Statement of Cash Flows	16
Notes to the Financial Statements	17 to 27

North Down YMCA

Trustees' Report

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

REFERENCE AND ADMINISTRATIVE DETAILS

Reference and administrative details are shown in the schedule of members of the board and professional advisers on page 1 of the accounts.

THE TRUSTEES

The trustees who served the charity during the period were as follows:

Mr T Magee Mr D McClure CBE Mr D N Robinson (Treasurer) Mr D Scott Mrs A Stallard (Chairperson) Ms M Colville Ms M Falloon Ms L Boyd

COMPANY SECRETARY

Mrs P McMullan

AUDITOR

RBCA Limited Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG

BANKERS

AIB 11-15 Donegall Square North Belfast BT1 5GB

SOLICITORS

Hewitt & Gilpin Thomas House 14-16 James Street South Belfast BT2 7GA

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North Down YMCA

Trustees' Report

STRUCTURE, GOVERNANCE AND MANAGEMENT

North Down YMCA, formerly operated as Bangor YMCA and was founded in 1979. The Association is a local autonomous voluntary association of Christians from different traditions working together. It is part of the worldwide family of YMCAs operating in 120 different countries, and affiliated nationally to the National Council of YMCA Ireland. Since its inception North Down YMCA identified young people (aged 5 to 25) as its primary beneficiary, and has provided traditional youth club activities, Social Action programmes and Personal Development, Health Education and Social Inclusion Programmes.

The Association was incorporated as North Down YMCA, a Company Limited by Guarantee, in November 2003. The Company Number is NI048892 and Charity Commission registration Number is NIC102247.

The Memorandum and Articles of Association of North Down YMCA specify the object of the Association to carry on and develop the cause and work of North Down YMCA on a strictly nonpolitical and non-sectarian basis, and generally to promote and assist the advancement of the spiritual, intellectual and physical well-being of young people in accordance with the recognised principles and objects of the Young Men's Christian Association.

As part of the constitution of the company, one third of the Directors must retire at each Annual General Meeting of the company. The Directors to retire are those who have been longest in office since their last election or appointment. The Directors due to retire at the Annual General Meeting then offer themselves for re-election.

The General Secretary/CEO is appointed by the Directors and has responsibility for the management of the staff of the Association and determining the organisational structure of the association. Changes affecting senior staff or any major programme of the association involve a consultation process with the Directors of the Association before seeking their approval for changes to be made. Annual budgets are prepared and presented to the Directors for approval at the start of each financial year and reviewed accordingly throughout the financial year for effective management.

The Association has a policy for the induction and training of new Directors. They are provided with an induction package giving details of the history of the Association, the Memorandum and Articles of Association, role and responsibilities of Directors, the previous year accounts, the organisational structure, and the major programmes of the Association. This is accompanied by a briefing by the General Secretary/CEO on vision, mission and values, strategic aims and current activities of the Association, and an overview of the Association’s current financial situation.

North Down YMCA is one of 19 YMCAs in Ireland, affiliated to the National Council of YMCAs in Ireland. Through the National Council of YMCA Ireland, North Down YMCA is linked to the European Alliance of YMCAs and the World Alliance of YMCAs with over 58 million beneficiaries in 120 countries. North Down YMCA has adopted the operating standards introduced by the National Council of YMCAs in Ireland, and is reviewed annually to ensure compliance with these standards.

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North Down YMCA

Trustees' Report

OBJECTIVES AND ACTIVITIES

Objectives of North Down YMCA

As an Association of volunteers and professional staff, our aim is to demonstrate love and concern for the people of North Down and Ards, to put the values of the Christian faith into action, to strive for the physical, mental and spiritual development of the individual and the family, and to improve the quality of life for the local community.

Recognising the value of all persons, we strive for respect and freedom, justice and equal opportunity, and tolerance and understanding for all people.

The Objects of the Association are:

• To provide or assist in the provision of education, for people of all ages and in particular young people, with the object of developing their physical, mental and spiritual capacities.

• To promote healthy living including emotional and mental wellbeing through the provision of information, education and activities.

• To promote community engagement and citizenship, for young people, their families and other adults for the purpose of family support, community relations and active citizenship.

• To relieve or assist in the relief of need experienced by people of all ages and in particular young people, who are in conditions of hardship or distress by reason of their social, physical, emotional, spiritual or economic circumstances.

Mission of North Down YMCA

North Down YMCA's mission is to support individuals, families and communities to flourish in mind, body and spirit.

Vision of North Down YMCA

North Down YMCA's vision is of an inclusive Christian Movement, transforming families and communities so that everyone - children, young people and adults - can truly belong, contribute and thrive.

Values of North Down YMCA

North Down YMCA believes that an ethos of care and compassion should underpin all aspects of our work. In particular, the Association aims to live out the following Christian values:

• Integrity - we believe in the importance of building honest relationships based on trust. We will say what we mean and mean what we say. We will be open and transparent in all dealings with service users, stakeholders and each other.

• Inclusion - we believe that a healthy and stable society is built upon people working together. We will be open to those of all cultures and backgrounds and those of all faiths and none. We will celebrate the diversity of the society in which we live and will oppose injustice and anything that excludes or marginalises people.

• Respect - we believe in the intrinsic worth and dignity of every person. We will treat each individual with respect and seek to promote their wellbeing and development.

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North Down YMCA

Trustees' Report

• Responsiveness - we believe that everyone has different needs, strengths and aspirations. We will continuously reflect on our practice and be flexible and innovative in responding to changing needs and priorities.

Achieving our mission and vision is further dependent on:

• Volunteering - we recognise that, as a voluntary organisation, volunteers are at the heart of everything we do. We will encourage volunteer involvement in all our activities and support and develop those who give their time to our Association.

• Partnership - we recognise the opportunities to share and learn from being a part of the national and international movement of the YMCA. We will play our part as part of the worldwide YMCA family and actively seek out opportunities to work with local and national Associations across the movement.

Aims for the year 2023-24

During the period 2023-24 North Down YMCA worked towards achieving the following strategic aims:

• To deliver measurable and effective services for users

• To ensure users are engaged in decision making as stakeholders

• To ensure effective governance and management systems are in place

• To build the capacity of staff and volunteers through support and training

• To promote greater income diversity while raising the organisation’s profile

Operational plans for 2023-24 were:

• To deliver current services effectively and develop new programmes in response to identified needs

• To develop new programmes which build on expertise and respond to newly identified needs

• To ensure service users are consulted in the delivery and development of projects

• To ensure effective methods of measuring impact and outcomes are in place

• To ensure the Association complies with all its legal responsibilities as a company and charity, and those relating to Health & Safety, Safeguarding and Data Protection

• To ensure the organisation has an adequate pool of skilled and supported staff and volunteers

• To ensure the effective management of staff and compliance to the organisation’s legal responsibilities in relation to employment

• To provide staff with the opportunity to learn and develop and promote continuous professional development of staff

• To ensure effective communication both externally and internally

• To generate additional income through social economy and fundraising activities

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North Down YMCA

Trustees' Report

SIGNIFICANT ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE

Welcome to this year’s Annual Report (2023-24), in which we celebrate how each of our programmes and services are working to deliver upon our strategic priority of supporting communities to ensure children and young people can belong, contribute and thrive.

In a year marked by leadership and management changes, North Down YMCA has successfully navigated new challenges, showcasing the positive impact of its work. The organization remains committed to fostering a vibrant future for its services, enhancing its engagement with young people, families, and communities. Our core strategy focuses on making a meaningful impact in housing, play work, youth and community development, and health and well-being. By leveraging strategic evaluation tools, we ensure informed decision-making and remain committed to supporting North Down’s most marginalized and vulnerable young people, families, and communities.

North Down YMCA’s success is clearly due to the hard work, dedication, and selfless contributions of staff, young people, service users, volunteers and the Board. They continually demonstrate and deliver on our goals but also regularly improve upon our achievements and impact as an Organisation. This has included the provision of more opportunities for connections with peers and supportive adults with an enhanced focus on mental health, emotional wellbeing and resiliency. In addition, our Association has sought to build on our learning and continue to embed changes to how, where and when staff and volunteers deliver support services responsive to local need.

Our youth programme welcomed the appointment of full-time Youth & Family Co-ordinator who has been instrumental in leading the Team and delivery of youth provision to young people aged 8 to 18 years old through arrange of junior, senior, detached and targeted youth work programmes. Designed with young people and based on identified needs the programme engaged over 100 young people and focused on the promotion of developing knowledge, skills and understanding which promote the personal and social development of youth. The Youth Hub continues to be a thriving Centre which offers drop-in activities and a safe place for young people on weekday afternoon and across the weekend within the town centre.

The Youth Health Advice (YHA) service has continued to facilitate health-focused support to young people across the South Eastern HSC Trust area despite the absence of a Nurse. The success of the service has been enabled through the strong links and partnership with Health Development Team within SE Trust, SERC Managers, Students Union staff and various youth partners within the sector including, Extern Bangor YES, Holywood Family Trust, Newcastle YMCA & The Link. The service has provided young people aged 16-25yrs confidential and relevant information regarding sexual health and other health related topics and a total of 819 client contacts have been made aware of the service through engaging in promotional events, class talks and weekly and monthly YHA sessions. The PSAM (Preventing Suicide Amongst Men) project, funded by Public Health Agency, also continued to offer intensive support to vulnerable adult males through one-to-one mentoring, group work support and recreational drop-in and outdoor activities which promoted the PHA Take 5 Steps to Wellbeing. During this period we partnered with a variety of local stakeholders and providers to help deliver relevant and impactful programmes aimed at creating meaningful change for our service users. This included the delivery of a Positive Steps programme in partnership with the SE Trust, a ‘Good Vibrations’ health focused programme delivered by AGE NI and a photography project that the men took full ownership of, culminating in the creation of a wonderful gallery of their photographs which is proudly displayed in our cafe area. A key achievement was the continued collaboration and partnership with ‘Inspire Wellbeing’ which gave us greater capacity to help and support even more vulnerable and isolated males within our community.

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North Down YMCA

Trustees' Report

Over the last year we continued to see first hand the relationship between health and housing. Many of our service users have presented with complex mental health needs, often exacerbated by their housing situation. Our Housing Support Service continues to work across Ards and North Down, supporting 18-65 year olds to prevent homelessness and promote independent living. This service plays a crucial role in advocating on individuals' behalf, particularly those facing challenges such as homelessness, poverty and mental health issues Our diverse and person-centred support includes: helping people to complete forms, apply for benefits, assistance with debt/arrears, decluttering homes, maximising housing points, setting up home and securing private rentals. The service and team have actively supported 156 individuals and families in need. We have supported: 17 to access counselling, 18 to feel more secure in their homes, 33 to access primary health care, 43 to maximise their housing points, 46 to receive food hampers from local food banks, 47 to receive the correct benefits and 53 to maintain their home.

The Harbour Ward Project has maintained its role in addressing disadvantage and improving social and health inequalities. Our aim to enhance the quality of life for residents and connect them with the wider economy has seen significant progress through various initiatives and community engagement. At the heart of our regular programmes are our groups. We successfully delivered 92 community lunch sessions addressing food insecurity and increasing social connection. Our Creative Connections group ran for 43 sessions, encouraging artistic and emotional expression and social connections, while our 55+ Friendship Group met 46 times, providing essential social support for our older members and incorporating a range of activities such as games, quizzes, chair based exercises and some of the group became published poets.

Throughout the year, we have observed and responded to increasingly complex needs within our community. The cost of living crisis has had an adverse impact on people’s mental health and it is negatively impacting people's quality of life. Despite the challenges our dedicated team of community and project workers and volunteers are committed to creating positive change in the Harbour Ward, fostering a more connected and resilient community.

The Ethnic Minorities Support Project has continued to grow from strength to strength and provides support to migrants, asylum seekers, refugees and ethnic minorities across the South-Eastern Trust. Today, EMS is well-recognised in the sector, partners with many high-profile organisations and changes the lives of hundreds of people who otherwise wouldn’t have access to any form of support. Services provided by EMS project include: advocacy, welfare and immigration advice, ESOL classes and friendship groups.

In the financial year 2023/24 we worked closely with the following partners: Lisburn YMCA, YMCA Europe, County Down Rural Community Network, The Link, and Ards and North Down Borough Council. Our programmes were funded by The Executive Office (bilingual advocacy work, groups, English classes, Crisis Fund payments); Ards and North Down Borough Council Good Relations (work with newcomers in the Borough); YMCA Europe (work with Ukrainian refugees); Awards for All (work with asylum seekers and refugees); Arts Council NI (art workshops for people from ethnic minority background); VSB Foundation (work with refugee women) in able to deliver 2402 advocacy sessions to 531 BAME adults.

Despite a hugely challenging operating environment, the Association has continued to deliver school aged childcare as its primary social economy initiative. YMCA After School Club has provided a safe, secure, stimulating and child-centred environment to 185 families and continues to strengthen its partnership with the local Primary Schools. The challenge of socio-economic inequalities paired with the Cost-of-Living crisis, means that children are presenting with significant support needs. The presentation of support needs in response to family breakdowns, financial stress within the home, behavioural and social anxiety has resulted in staff working closely with parents to ensure that we are supporting them in the best way we can, whilst signposting to additional support services in the area.

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North Down YMCA

Trustees' Report

RISK MANAGEMENT

North Down YMCA maintains an organisational Risk Register and carries out regular risk management reviews of its operations. In addition to existing priority areas for risk management, namely loss/reduction of funding, health and safety, safeguarding, and loss of key staff, has been identified as the organisation’s key risk for the year ahead.

Extensive steps have been taken to establish procedures and appropriate training in the Association to manage these risks. The Directors will continue to review overall risk management procedures on an annual basis.

RESERVES POLICY

As part of our good governance policy, the Association aims to maintain our reserves at a level which is at least equivalent to 3 months of projected turnover in order to provide financial stability and the means for the development of our principal activity.

The Association requires reserves to be held in order to:

• Meet financial commitments in the event of expenditure overruns or income delays;

• Cover salaries in the event of staff sickness and/or maternity or paternity;

• Meet statutory obligations in relation to redundancy;

• Replace or repair physical assets, if necessary;

• Respond to an unexpected opportunity that will allow the delivery its charitable purposes in a more effective or comprehensive way; and,

• Demonstrate that funds are being used to good effect when responding to unexpected difficulties or crises.

Alongside its Free Reserves, the Association holds Designated Funds to cover liabilities in relation to salaries/notice, redundancies and leases, as well as an Emergency Maintenance Fund and a Crisis Project Fund. In addition, the Association holds a Restricted Fund, which relates specifically to Supporting People funding for its Housing Support Service.

FINANCIAL REVIEW

RESULTS FOR 2023-24

In the year there was a surplus of income compared to expenditure, as shown in the Statement of Financial Activities on page 14. This has been added to reserves brought forward. We are committed to ensuring that the work of the Association continues, recognising the importance of donations and assistance from our supporters and sponsors to our future work.

PLANS FOR FUTURE PERIODS

PLANS FOR 2024-25

The Association’s strategic aims for the coming year are, through working in collaboration, to:

• Deliver measurable and effective services for users of our services

• Ensure users are engaged in decision making as stakeholders

• Ensure effective governance and management systems are in place

• Build the capacity of staff and volunteers through support and training

• Promote greater income diversity while raising the organisation’s profile

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North Down YMCA

Trustees' Report

In addition, the Association aims to:

• Continue to respond to new and emerging needs & support our service users to address the impact.

VOLUNTEERS

North Down YMCA is dependent on the generosity of the volunteers who provide support at various levels of the Association's activities.

The Board of Directors of the Association is comprised of volunteers, who meet monthly to oversee the management of the Association. Our youth and community work is reliant on volunteers for its operation, particularly in the evenings. Volunteers also make an important contribution to the delivery of community work and ethnic minorities support programmes.

In total, the Association benefits directly from the support of a team of committed volunteers on a regular basis throughout the year. The Association is indebted to all our volunteers, who give so generously of their time and energy, particularly over the past year as the Association has responded to the challenges presented over the year.

FUTURE SUPPORT

We are very grateful for all of the prayers and encouragement, both financial and otherwise, which we continue to receive. Please continue to support us in any way you can, or contact us if you would like further information about the work of the YMCA in North Down.

TRUSTEES' RESPONSIBILITIES STATEMENT

The trustees, who are also the directors for the purposes of company law, are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.

In preparing these accounts, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the applicable Charities SORP;

• make judgements and accounting estimates that are reasonable and prudent; and,

• prepare the financial statement on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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North Down YMCA

Trustees' Report

AUDITOR

Each of the persons who is a trustee at the date of approval of this report confirms that:

• so far as each trustee is aware, there is no relevant audit information of which the charity's auditor is unaware; and,

• they have taken all steps that they ought to have taken as a trustee to make themself aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

On 17 October 2024, RBCA Limited were appointed auditors of the charity.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

18 Nov 2024

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

Pauline McMullan

......................................... Pauline McMullan Company secretary

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North Down YMCA

Independent Auditor's Report to the Members of North Down YMCA

Opinion

We have audited the financial statements of North Down YMCA (the 'charity') for the year ended 31 March 2024, which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

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 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 original financial statements were 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 trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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North Down YMCA

Independent Auditor's Report to the Members of North Down YMCA

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Trustees' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the Trustees' Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• the trustees were not entitled to take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes 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 charity or to cease operations, or have no realistic alternative but to do so.

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North Down YMCA

Independent Auditor's Report to the Members of North Down YMCA

Auditor responsibilities for the audit of the financial statements

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:

• We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the Directors and other management (as required by auditing standards).

• We had regard to laws and regulations in areas that directly affect the financial statements including financial reporting and taxation legislation. We considered that extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.

• With the exception of any known or possible non-compliance, and as required by auditing standards, our work in respect of these was limited to enquiry of the Directors.

• We communicated applicable laws and regulations throughout our audit team and remained alert to any indications of non-compliance throughout the audit.

• We addressed the risk of fraud through management override of controls, by testing the appropriateness of journal entries, and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential basis; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

• Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's trustees 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 charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Brian Stewart

...................................... Brian Stewart (Senior Statutory Auditor) For and on behalf of RBCA Limited, Statutory Auditor

Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG

18 Nov 2024 Date:.............................

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North Down YMCA

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

			2024		2023
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	3	8,319	–	8,319	8,915
Charitable activities	4	108,213	485,236	593,449	563,143
Other trading activities	5	304,411	–	304,411	269,676
Other income	6	–	–	–	2,749
		─────────	─────────	─────────	─────────
Total income		420,943	485,236	906,179	844,483
		═════════	═════════	═════════	═════════
Expenditure
Expenditure on raising funds:
Costs of other trading activities	7	(233,800)	–	(233,800)	(238,812)
Expenditure on charitable activities	8,9	–	(655,088)	(655,088)	(608,183)
		─────────	─────────	─────────	─────────
Total expenditure		(233,800)	(655,088)	(888,888)	(846,995)
		═════════	═════════	═════════	═════════
		─────────	─────────	─────────	─────────
Net income/(expenditure)		187,143	(169,852)	17,291	(2,512)
		═════════	═════════	═════════	═════════
Repayment of funds		–	(22,655)	(22,655)	–
Transfers between funds		(174,484)	174,484	–	–
		─────────	─────────	─────────	─────────
Net movement in funds		12,659	(18,023)	(5,364)	(2,512)
Reconciliation of funds
Total funds brought forward		633,821	25,605	659,426	661,938
		─────────	─────────	─────────	─────────
Total funds carried forward		646,480	7,582	654,062	659,426
		═════════	═════════	═════════	═════════

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 14.

The notes on pages 14 to 27 form an integral part of these financial statements. Page 14

North Down YMCA

(Registration number: NI048892) Balance Sheet as at 31 March 2024

		2024		2023
	Note	£	£	£
Fixed assets
Tangible fixed assets	15		452,970	460,018
Current assets
Debtors	16	115,002		84,525
Cash at bank and in hand		142,496		144,889
		─────────		─────────
		257,498		229,414
Creditors: amounts falling due within one year	17	56,406		30,006
		─────────		─────────
Net current assets			201,092	199,408
			─────────	─────────
Total assets less current liabilities			654,062	659,426
			─────────	─────────
Net assets			654,062	659,426
			═════════	═════════
Funds of the charity
Restricted funds			646,480	25,605
Unrestricted funds			7,582	633,821
			─────────	─────────
Total charity funds	18		654,062	659,426
			═════════	═════════

These financial statements were approved by the board of trustees and authorised for issue on 18 Nov 2024 .................... and signed on their behalf by:

Pauline McMullan

......................................... Pauline McMullan Company secretary

The notes on pages 17 to 27 form an integral part of these financial statements. Page 15

North Down YMCA

Statement of Cash Flows for the Year Ended 31 March 2024

	2024	2023
	£	£
Cash flows from operating activities
Net income/(expenditure)	17,291	(2,512)
Adjustments for:
Depreciation of tangible fixed assets	7,047	7,269
Interest payable and similar charges	–	4,242
Gains on disposal of tangible fixed assets	–	(2,749)
Accrued expenses/(income)	26,401	20,056
Changes in:
Trade and other debtors	(30,477)	(14,171)
	────────	────────
Cash generated from operations	20,262	12,135
Interest paid	–	(4,242)
	────────	────────
Net cash from operating activities	20,262	7,893
	════════	════════
Cash flows from investing activities
Purchase of tangible assets	–	(9,794)
Proceeds from sale of tangible assets	–	10,300
	────────	────────
Net cash used in investing activities	–	506
	════════	════════
Cash flows from financing activities
Refund of restricted funds	(22,655)	–
	────────	────────
Net cash used in financing activities	(22,655)	–
	════════	════════
Net increase/(decrease) in cash and cash equivalents	(2,393)	8,399
Cash and cash equivalents at beginning of year	144,889	136,490
	─────────	─────────
Cash and cash equivalents at end of year	142,496	144,889
	═════════	═════════

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 17 to 27 form an integral part of these financial statements. Page 16

North Down YMCA

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

1 Charity status

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland.

The address of its registered office is: 10 High Street Bangor BT20 5AY

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

North Down YMCA meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Page 17

North Down YMCA

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

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

Taxation

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

Tangible fixed assets

All fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Page 18

North Down YMCA

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

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Land & Buildings - 1% straight line Fixtures & Fittings - 20% straight line Motor vehicles - 5% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interestbearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Page 19

North Down YMCA

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

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Debt instruments

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:

(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.

(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.

(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).

(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.

Page 20

North Down YMCA

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

(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.

(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).

Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.

Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.

Investments

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

Derivative financial instruments

The charity uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivative financial instruments for speculative purposes.

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in statement of financial activities immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in statement of financial activities depends on the nature of the hedge relationship.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

Page 21

North Down YMCA

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

3 Donations and legacies

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2024	Funds	2023
	£	£	£	£
Donations	8,319	8,319	8,915	8,915
	═════════	═════════	═════════	═════════

4 Charitable activities

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Supporting People	–	201,138	201,138
Public Health Agency	–	27,286	27,286
SPOD	–	58,125	58,125
Education Authority	–	48,947	48,947
TEO	–	81,789	81,789
Bright Start	–	31,708	31,708
Children in Need	–	12,488	12,488
SEHSCT	–	21,287	21,287
Other Funders	108,213	2,468	110,681
	────────	─────────	─────────
	108,213	485,236	593,449
	════════	═════════	═════════
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
STEP	–	4,606	4,606
Supporting People	–	195,834	195,834
Public Health Agency	–	25,986	25,986
SPOD	–	61,419	61,419
Education Authority	–	41,967	41,967
TEO	–	82,305	82,305
Bright Start	–	21,341	21,341
Children in Need	–	10,431	10,431
SEHSCT	–	20,640	20,640
Other Funders	82,938	15,676	98,614
PIF	–	–	–
Covid Grants	–	–	–
	────────	─────────	─────────
	82,938	480,205	563,143
	════════	═════════	═════════

Page 22

North Down YMCA

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

5 Other trading activities

5 Other trading activities
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2024	Funds	2023
	£	£	£	£
After Schools Club	287,085	287,085	259,515	259,515
Room Hire	11,229	11,229	10,161	10,161
Other Income	6,097	6,097	–	–
	─────────	─────────	─────────	─────────
	304,411	304,411	269,676	269,676
	═════════	═════════	═════════	═════════

6 Other income

6	Other income
		Restricted	Total Funds	Restricted	Total Funds
		Funds	2024	Funds	2023
		£	£	£	£
Gain on disposal of tangible fixed
assets held for charity's own use		–	–	2,749	2,749
		═════════	═════════	═════════	═════════
7	Costs of other trading activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2024	Funds	2023
		£	£	£	£
Other trading activities		233,800	233,800	238,812	238,812
		═════════	═════════	═════════	═════════

8 Expenditure on charitable activities by fund type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Charitable activities	–	651,176	651,176
Support costs	–	3,912	3,912
	────	─────────	─────────
	–	655,088	655,088
	════	═════════	═════════
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Charitable activities	–	604,614	604,614
Support costs	–	3,569	3,569
	────	─────────	─────────
	–	608,183	608,183
	════	═════════	═════════

Page 23

North Down YMCA

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

9 Expenditure on charitable activities by activity type

		Activities
		undertaken		Total funds	Total fund
		directly Support costs		2024	2023
		£	£	£	£
Charitable activities		651,176	–	651,176	604,614
Governance costs		–	3,912	3,912	3,569
		─────────	───────	─────────	─────────
		651,176	3,912	655,088	608,183
		═════════	═══════	═════════	═════════
10	Net expenditure
Net expenditure is stated after charging/(crediting):
				2024	2023
				£	£
Depreciation of tangible fixed assets				7,047	7,269
Gains on disposal of tangible fixed assets				–	(2,749)
				═════════	═════════
11	Auditors remuneration
				2024	2023
				£	£
Fees payable for the audit of the financial		statements		2,010	1,920
				═════════	═════════

12 Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2024	2023
	£	£
Wages and salaries	686,080	685,693
	═════════	═════════
The average head count of employees during the year was 34 (2023: 34). The average		number of full-
time equivalent employees during the year is analysed as follows:
	2024	2023
	No.	No.
Number of management staff	32	34
	════	════

The average head count of employees during the year was 34 (2023: 34). The average number of fulltime equivalent employees during the year is analysed as follows:

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

Page 24

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

North Down YMCA

13 Trustee remuneration and expenses

No trustees received remuneration or other benefits through employment with the charity.

14 Transfers between funds

A transfer of £174,484 was made between restricted and unrestricted funds to reflect the bank transfer made between bank accounts during the year.

15 Tangible fixed assets

		Land and	Fixtures and	Motor
		buildings	fittings	vehicles	Total
		£	£	£	£
Cost
At	1 April 2023	490,000	81,953	14,794	586,747
Additions		–	–	–	–
		─────────	────────	────────	─────────
At	31 March 2024	490,000	81,953	14,794	586,747
		═════════	════════	════════	═════════
Depreciation
At	1 April 2023	39,200	81,386	6,143	126,729
Charge for the year		4,900	189	1,959	7,048
		─────────	────────	────────	─────────
At	31 March 2024	44,100	81,575	8,102	133,777
		═════════	════════	════════	═════════
Carrying amount
At	31 March 2024	445,900	378	6,692	452,970
		═════════	════════	════════	═════════
At	31 March 2023	450,800	567	8,651	460,018
		═════════	════════	════════	═════════
16	Debtors
				2024	2023
				£	£
Trade debtors				8,373	2,632
Prepayments				3,615	9,504
Other debtors				103,014	72,389
				─────────	─────────
				115,002	84,525
				═════════	═════════

£12,136 of the comparative other debtors balance has been reclassified as trade debtors and prepayments for consistency with the current year presentation.

Page 25

North Down YMCA

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

17 Creditors: amounts falling due within one year

	2024	2023
	£	£
Accruals and deferred income	44,817	14,042
Other creditors	11,589	15,964
	─────────	─────────
	56,406	30,006
	═════════	═════════

£14,042 of the comparative other creditors balance has been reclassified as accruals and deferred income for consistency with the current year presentation.

18 Analysis of charitable funds

Unrestricted funds

Unrestricted funds
		At				At
	1 April 2023		Income	Expenditure	Transfers	31 March 2024
		£	£	£	£	£
General funds		633,821	420,943	(233,800)	(174,484)	646,480
		═════════	═════════	═════════	═════════	═════════
		At				At
	1 April 2022		Income	Expenditure	Transfers	31 March 2023
		£	£	£	£	£
General funds		639,283	361,529	(238,812)	(128,179)	633,821
		═════════	═════════	═════════	════════	═════════
Restricted funds
	At					At
	1 April 2023	Income	Expenditure	Refunds	Transfers	31 March 2024
	£	£	£	£	£	£
Supporting People	25,605	201,138	(196,506)	(22,655)	–	7,582
Other	–	284,098	(458,582)	–	174,484	–
	─────────	─────────	─────────	─────────	─────────	─────────
	25,605	485,236	(655,088)	(22,655)	174,484	7,582
	════════	═════════	═════════	═════════	═════════	════════
		At				At
	1 April 2022		Income	Expenditure	Transfers	31 March 2023
		£	£	£	£	£
Supporting People		22,655	195,834	(192,884)	-	25,605
Other		-	287,120	(415,299)	128,179	-
		─────────	─────────	─────────	─────────	─────────
		22,655	482,954	(608,183)	128,179	25,605
		════════	═════════	═════════	═════════	════════

Page 26

North Down YMCA

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

19 Analysis of net assets between funds
	Unrestricted		Restricted	Total Funds
		Funds	Funds	2024
		£	£	£
Tangible fixed assets		452,970	–	452,970
Current assets		227,459	7,582	235,041
Creditors less than 1 year		(33,949)	–	(33,949)
		─────────	────────	─────────
Net assets		646,480	7,582	654,062
		═════════	════════	═════════
	Unrestricted		Restricted	Total Funds
		Funds	Funds	2023
		£	£	£
Tangible fixed assets		460,018	–	460,018
Current assets		144,889	25,605	170,494
Creditors less than 1 year		(30,006)	–	(30,006)
		─────────	────────	─────────
Net assets		574,901	25,605	600,506
		═════════	════════	═════════
20 Analysis of changes in net debt
				At
	At	1 Apr 2023	Cash flows	31 Mar 2024
		£	£	£
Cash at bank and in hand		144,889	(2,393)	142,496
		═════════	═══════	═════════

21 Contingencies

The company is liable to repay some grants received should it cease certain of its charitable activities or where the company does not reinvest monies into certain projects.

22 Related parties

The were no related party transactions during the year.

Page 27

Issuer

Issuer RBCA Ltd Document generated Mon, 11th Nov 2024 9:41:41 GMT Document fingerprint a0d82386b5d296cf20d69be2c1ae4d31

Parties involved with this document

Document processed

Party + Fingerprint

Mon, 18th Nov 2024 14:29:21 GMT Mon, 18th Nov 2024 16:42:13 GMT

Pauline McMullan - Signer (ed64c9f11496678ea16ac672cde8d536) RBCA Limited - Signer (ac5147a00c62cdd95b9c63e3b5216e40)

Audit history log

Date

Action

Mon, 11th Nov 2024 9:41:42 GMT Mon, 11th Nov 2024 9:41:42 GMT Mon, 11th Nov 2024 9:51:34 GMT Mon, 11th Nov 2024 9:51:34 GMT

Mon, 18th Nov 2024 14:27:16 GMT Mon, 18th Nov 2024 14:27:28 GMT Mon, 18th Nov 2024 14:27:29 GMT Mon, 18th Nov 2024 14:29:21 GMT Mon, 18th Nov 2024 14:29:21 GMT

Mon, 18th Nov 2024 14:29:22 GMT Mon, 18th Nov 2024 14:29:22 GMT Mon, 18th Nov 2024 14:29:50 GMT Mon, 18th Nov 2024 16:40:49 GMT Mon, 18th Nov 2024 16:42:13 GMT Mon, 18th Nov 2024 16:42:13 GMT Mon, 18th Nov 2024 16:42:13 GMT

Envelope generated by Arya Gopal188.66.74.80 Document generated with fingerprint a0d82386b5d296cf20d69be2c1ae4d31188.66.74.80 Document emailed to [e-mail]13.40.146.170 Sent the envelope to Pauline McMullan ([e-mail]) for signing188.66.74.80 Pauline McMullan opened the document email.66.249.93.73 Pauline McMullan opened the document email.66.249.93.73 Pauline McMullan viewed the envelope51.219.136.225 Pauline McMullan signed the envelope51.219.136.225 Sent the envelope to RBCA Limited ([e-mail]) for signing51.219.136.225

Pauline McMullan viewed the envelope51.219.136.225 Document emailed to [e-mail]3.8.97.231 Pauline McMullan viewed the envelope51.219.136.225 RBCA Limited viewed the envelope188.66.74.80 RBCA Limited signed the envelope188.66.74.80 This envelope has been signed by all parties188.66.74.80 RBCA Limited viewed the envelope188.66.74.80