11 HILL VELLACOTT 22 Great Victoria Street, Bella5t B T2 78A T. +44 (0) 28 9044 2000 mail@hillvellacott.com www.hillvell8c0tt.com CHAR TERED ACCOUNTANTS COMPANY REGISTRATION NUMBER: N1627165 CHARITY REGISTRATION NUMBER: NIC102332 Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Financial Statements 31 March 2024 HILL VELLACOTT Chartered accountants & statutory auditor 22 Great Victoria Street Belfast BT2 7BA
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Financial Statements 11 Year ended 31 March 2024 Page Trustees, annual report (incorporating the director's report) Independent auditor's report to the members Statement of financial activities (including income and expenditure account) 16 Statement of financial position Notes to the financial statements 17 18
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2024 11 The trustees, who are also the directors for the purposes of company law. present their report and the financial statements of the Charity for the year ended 31 March 2024. Chair's report Reference and administratlve details Registered charity name Accord Northern Ireland Calholic Marriage Care Service Charity regislratlon number NIC102332 Company registration number N1627165 Principal office and registered Cana House office Sl Mary's Church, Chaple Lane Grotto Entrance 1st Floor, 68 Berry Street Bellast BT1 1FJ The trustees Archbishop Eamon Martin Bishop Michael Rouler Bishop Donal McKeown Bishop Lawrence Dufty Mrs C O'Loan Mr P McGuinness Mrs G Loughran Bishop Alan McGuckian (Resigned 14 March 2024) (Appointed 27 April 2024) Company secretary Deirdre O'Rawe Auditor Hill Vellacott Chartered accountant5 & statutory auditor 22 Great Victoria Street Belfast BT2 7BA
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2024 11 Struclureg governance and management Accord Nl has centres across N. Ireland with its Regional Office based in Belfast. This year the company was fully operational with a central administration. accouni payment processes were effectively implemented and reviewed. In 2023124, the company had 2 full time and 3 part-time employees, 49 volunteers, and 13 in training. The Board of Trustees met on a quarterly basis and the d,ay-to-day operations are delegated to the Regional Director. Aciord Northern Ireland CLG Catholic Mari'iage Care Service has eighl regional centres in Belfast (Including Downpalrick).Derry, Arrnagh, Newry. Maghera. Omagh, Ballymena and Enniskillen, an outreach centres in Coleraine and a Regional Oflice in Bellast. Objectives and actlvltles Accord Nl is an agency of the Catholic Church providing a service to couples preparing for or seeking a deeper commitment within the Sacrament ol Marriage. Accord Nl's services are open to all regardless ol faith. denomination or none. Services are provided, based on client need rather than ability to pay. In the Marriage Education Programme. couples are invited to explore and reflect on the essential elements ol their marriage and the purpose and value of their choices within a committed relationship. Accord Nl specialises in Inter-church marriage preparation and works with clergy from the other main denominations. Relationship counselling is provided for couples. as well as individuals in a couple relationship, in a caring and confidential manner. People who benefit from our work are. Those whose ability to communicale in marriage is enhanced in marriage preparalion. Those who learn through counselling to cope with. what on their own, would be over-whelming challenges in their relationships., Those who avail of Ihe fertility and wellbeing service; The children, parents and teachers who benefit from the pioneering work in relationships and sexuality educalion in schools., Those who are helped through counselling to separate amicably and to minimise the consequential damage to their children.
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (Gonllnued) Year ended 31 March 2024 11 Objectives and activities (contlnuedj Accord Nl's counselling service contributes in a very posilive way to the happiness and well-b9ing of many children. often very significantly, when their parents seek help in order to resolve their relationship diflicullies.we know from couples presenting for counselling that communication, problematic behaviour and managing conflict continue to be the main reasons couples seek our help. One striking recent statistic in that 490/0 ol couples attending Accord (Nll reported that arguments are some.times re:>olved calmly. As a pastoral servic9, Accord Nl'seeks to *JUPPOrt and strengthen marriages. relationships and families. Research clearly shows that inter-parental conllicl can damage intimate relationships and cause disruption in family life. The family is necessary for the stability of society as a unil in which children, are nurtured, cared for and reared inlo adulthood. Emotionally unhealthy or dyslunctional families can oflen find the task of rearing and enabling children to be balanced and happy especially challenging and difficult. Given the importance of the family for Ihe lile and well-being of society. it is essential that Accord Nl continues to work to provide the necessary supports to slrengthen marriages, relationships and families. Our counsellors remain committed to accompanying couples when they need us and for as long as they need us and are open lo all, regardless of faith. denomination or none. Our service is based on need rather than an ability to contribute and in this cost-of-living crisis we continue to see a significant number of couples who are struggling financially. Accord Nl's work falls within activities mandated by the Department of Health, Family and Children's Policy Directorate. In addition, the aims of the organisation dovetail with and compliment the Governmenfs Families Matter- Supporting Families in Northern Ireland (2008). This strategy supports the aims and objectives of another strategy - 'Our Children and Young People. Our Pledge, which sets out the vision for improving support for lamilies and children. With 11 locations throughout Northern Ireland, Accord Nl strives lo be as accessible as possible and to reach out to those most marginalised in our society. The vast majority of people who avail from our services could not afford counselling within the private sector. An additional direct benefit is that helping families to remain togelher reduces the cost to the exchequer. Strategic report The following sections for achievements and performance and linancial review form the strategic report of the charity. Achlevements and performance Accord Marriage Education Facilitators offered support and delivered marriage preparation to 2.204 couples who attended 126 programmes. Both face-to-lace and the adapted Virtual Interactive Marriage Preparation programme developed in 2020 continued to provide an opportunity for couples. including inler-church couples, preparing for sacramental marriage and was enlhusiastically delivered by our lacilitators. There were 1 ,309 hours of marriage and relationship counselling provided both in-person and online.
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2024 11 Achievements and perlormance {contlnuedJ Communlcation 24°/o noted that they and their partner were never or seldom able lo talk and listen lo each other 33°/. felt they were always or oflen ignored or nol listened to by their partner 17°/0 reported that Ihey always or often ignored or did not listen to Iheir partner 2Q¢/. felt they were always or often criticised or insultp.d by their partner 21 ¢/0 reported that they always or often criticise their partner 20ri/. felt they were always or often belittled or put down by their partner 110/0 reported that they always or often belittled or put down their partner. Problematic Behavlour 16Ya reported their own or their partner's use of alcohol was always or often problematic 40/0 reported their own or their partner's use of drugs was always or often problematic OOJO reported Iheir own or their partner's gambling was always or oflen problematic 16 /o- reported their own or their partner's use of the phoneltexling. internet or social media always or often caused problems 32°/o reported that trusl in the relationship was always or oflen affected by problem behaviours. Intimacy 360/0 reported that they never or seldom experienced closeness and affection with their partner 500/. described their sexual relationship as either absent, poor or very poor 12Yo reported difficulty always or olten having sex 150/0 reported their partner always or often having concerns about another close, physical, or emotional relationship ol theirs 11°/o reported always or often having concerns about another close, physical. or emolional relationship ol Iheir partner's.
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (conllnued) Year ended 31 March 2024 11 Achievements and perlormance (conllnued) Family Issues 30 % reported that childcare and home duties always and often caused problems in the relationship 32 % reported problems between them and their own or their partner s exlended family always or oflen 7% reported issues of culture, religious beliefs or values often or always caused difficulties between thpth and their partner 23¢/0 reported bereavement. other loss or grief experienced by them or their partner affected their relationship always or olten 34°/o reported that either they or their partner always or often experienced depression 33/0 reported that finances and linancial management always or oflen caused problems between them. Confllct 56Q/o reported they always, repealedly or often argued with their partner 25Q/o reported that argumenls are never resolved calmly 590/0 reported that arguments are sometimes resolved calmly 44Yts reported that they or their partner always. repeatedly or often yelled or shouted during arguments O°/¥ reported that they or their partner always. repeatedly or often throw Ihings during arguments. 2/9 reported that children were within earshot during arguments always, repeatedly of often. 4°/0 reported Ihat behaviour during arguments caused distress to children always, repeatedly or olten. CPD delivered to Counsellors: Sexual Issues in Couple Therapy- The role of the Couple Therapisl. An Introduction to Neurodiversily in Couples Work. Master Class in Family Therapy Skills. Master Class in Couple and Relationships Counselling Skills. CPD delivered to Marriage Educatlon Facilitators included: Laying Strong Foundations. Family of Origin. Couple Conversations. Sexuality and Intimacy. - Trust and Commitment. Choosing the Sacrament of Marriage. Working with Conllict. Relationship, Wellbeing and Family.
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2024 11 Achlevements and performance (Gonllnued) Marriage Care UK Inilial Counsellor Training Marriage Care UK is an organisational member of the British Association for Counselling and Psychotherapy (BACPI and works in accordance with BACP'S ethical Iramework. The new 'Certificate in Relationship Counselling, ICRC) training course has been developed in line with BACP'S criteria for a I:oyrse of this nature and the learning outcomes have been mapped to their latest Scope of Practice and Education {SCoPEd) framework. A cohort of 12 trainees (eight Accord Nl and lour Marriage Care UK) began Phase 1 of the Certificate in Relationship Counselling {CRC} training in 2024. The certilicate consists of 19 months of academic content delivery and assignments. and 160 hours of counselling delivered via webcam and face to face. The aim is for trainee counsellors to start their 160 hours of working with clients in Autumn 2024, after the fourth residential weekend. This is subject to progress, and the final sign-ofl to begin seeing clients is decided by tutors and supervisors. Trainees will be required to off er webcam and in-person sessions. To meet BACP standards, at least 51¥0 of the first 100 placement hours will need to be lace to face sessions. Trainees will work with individuals and couples. but at least 60 % of counselling hours should be with couples. This course is designed to give opportunities for practice and evaluation of skills when working with couples. and lo consider the professional and ethical issues specific to counselling couples rather than individuals. Synodal Gathering During this year, the Board has begun a fundamental review ol the work and future dire¢lion of Accord {Nl). This has involved consultation with facilitators, counsellors. spouses. priest directors and stalf at a Synodal Gathering in September 2023.This gathering alforded an opportunity lo share unique insights into the joys and challenges of Catholic marriage today. We heard about the pastoral needs of those preparing for Catholic marriage. of couples as they settle inlo permanent and committed life together and of those who face the challenge of fundamental disappointment in Iheir relationship. Opportunities for encouraging others to become part of this ministry were highlighted as were the challenges and barriers that might be addressed, nolably the lack of connection beeen Accord Nl and parish communities. Since then, we have launched the new Accord Marriage Preparalion Programme and Clergy video. both of which help in strengthening ties beeen the couples, parishes and Accord Nl. Financial review Accord Northern Ireland Marriage Care Service oblains finance from a number of sources. marriage preparation courses, counselling contributions and diocesan grants. Given the cessation of the Department of Health Core Grant to the voluntary and community sector in September 2023. and the Board's responsibility lo ensure organizalional sustainability, it was agreed that in the absence of alternative funding, the Board lakes Ihe difficult decision of operating billing to cenlres in order to meet the balance ol funding required for Nl Regional office. Accord Nl is actively working with NICVA. C03 and the third sector to lobby for the reinstalment of funding. As of 1 st May 2016, the Accord Regional Office and the 9 centrgs ceased to operate individually and all resources were transferred into the bank accounts of Accord Northern Ireland Calholic Marriage Care Service. Since then, all funds have been lodged into and all expenses have been paid from accounts operated under the name of the Accord Nl CLG.
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2024 11 Plans for future periods Implementation of the new Accord Marriage Preparation Programme and rolling out training for all Marriage Education Facilitators. Development of extended virtual Marriage Preparation Programme. Completion of delivery ol Phase 1 of the Certificate in Couple Crjlinselling in partnership with Marriage Care UK. Selection and Training of Couple Counselling Supervisors. Selection and training of Fertility and Wellbeing Counsellors. A further Synodal Reflection in 2024 on the Challenges facing the future of the Service of the Catholic Church in supporting Marriage, Relationships and Families through Marriage Preparation and accompanying Couples in their relationship difliculties. The Board is seeking to enrich Ihe Accord Nl conversation and is inviting a small number of clergy and representatives Irom pastoral councils and agencieslgroups involved in the ministry of marriage and family, lo join Accord members as we focus on the key synodal questions that emerged from our firsl galhering in 2023. Supporting priests in completing the final stage of the Marriage Preparation Programme. Implementation of a new Marriage Education Facilitator SupeNision Model. Board ralificalion of Child Saleguarding, Adult Safeguarding and Domestic Abuse policies. Trustees. responsibilities statement The trustees, who are also directors for the purposes of company law, are responsible lor preparing the trustees. report and the financial statements in accordance wilh applicable law and Uniled Kingdom Accounting Standards {United Kingdom Generally Accepted Accounling Practice). Company law requires the charity 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.
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (conllnued) Year ended 31 March 2024 11 In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consislently. observe the methods and principles in the applicable Charities SORP; make judgments and accounting estimates that are reasonable and prudent., state whether applicable UK Accounling Standards have been lollowed. subject to any material departures disclosed and explained in the financial slatements- prepare the financial staternents on the going concern basis unless il is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain Ihe charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them lo ensure that the linancial statements 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 ol Iraud and other irregularilies. Auditor Each of the persons who is a trustee at the date of approval of this report confirms that: so far as they are aware, Ihere is no relevanl audit informalion of which the charity's auditor is unaware: and they have taken all sleps that they ought to have taken as a trustee to make themselves aware of any relevanl audit inlormation and to establish that the Charity's auditor is aware of that inlormalion. The trustees, annual report and the strategic report were approved on 7 November 2024 and signed on behalf of the board of trustees by: Archbishop Eamon Martin Trustee Deirdre O'Rawe Charity Secretary
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service 11 Year ended 31 March 2024 Opinlon We have audited the financial statements of Accord Northern Ireland Catholic Marriage Care Service (the 'charity'i for the year ended 31 March 2024 which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes, including a summary ol significant accounting policies. The financial reporting framework that has been applieij in their preFiaration is applicable law and United Kingdom Accountiiig Slandards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted AcGounling PracticeJ- In our opinion the financial statements: give a true and fair view of the stale 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., have been prepared in accordance with the requirements of Ihe Companies Act 2006 and the Charities Act (Northern Srelandl 2008. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UKI) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit ol the financial stalements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the linancial statements in the UK, including ihe FRC'S Ethical Standard, and we have fulfilled our olhor 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. Concluslons relating to going concern In auditing ihe 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 thal. individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern lor a period ol at leasl twelve months Irom when the financial stalements are authorised for issue. Our r9sponsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (contlnued) Year ended 31 March 2024 11 Other Informatlon The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and. except lo Ihe extent otherwise explicitly stated in our report. we do nol expre%s any form of assurance conclusion Ihereon. In connection wilh our audit of the financial statements, our responsibility is to read the olher 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. 11 we identify such material inconsistencies or apparent malerial misslalements, 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. Oplnions on other malters prescrlbed by the Companies Act 2006 In our opinion, based on Ihe work undertaken in the course ol Ihe audil: the information given in the trustees, report for the financial year for which the financial staternents are prepared is consistent with the financial statements. and the truslees, report has been prepared In accordance with applicable legal requirements. Mallers on whlch we are required to report by exceptlon In the light of the knowledge and understanding of Ihe charity and ils environmenl obtained in the course of the audit, we have nol idenlified malerial misstatemenls in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charilie5 Act {Northern Ireland) 2008 requires us to report lo 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 ol trustees. remuneration specified by law are not made., or .we have not received all the information and explanations wg require for our audil. 10
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (continued) Year ended 31 March 2024 11 Responsibilities ol trustees As explained more fully in the Irustees. responsibililies statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial stalements 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 malerial m isstateinent, whelher due to fraud or error. In preparing the linancial statements, the Irustees are responsible for assessing the charily's ability to continue as a going concern, disclosing, as applicable. matters relaled to going concern and using the going concern basis of accounting unless Ihe truslees eilher intend to liquidate the charily or to cease operations, or have no realistic alternalive bul to do so. 11
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (conllnued) Year ended 31 March 2024 11 Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance aboul whether the financial statements as a whole are.free Irom material misstatement. whether due lo 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. misslatements.can arise from fraud or error arick are consiijered Inaterial if, individually or in the aggregate, they could reasonably be expected to inlluence the economic decisions of users taken on the basis of these financial stalements. 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 misstatemenls in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below.. Our approach was as follows: We obtained an understanding of the legal and regulatory frameworks that are applicable to the entily and determined that the most significant are those that relate to.. the charitable status of the Charity and its registration with The Charity Commission for Northern Ireland under the Charities Act (Northern Ireland) 2008 and the Charities Act (Northern Ireland) 2013; compliance with the Charities SORP {FRS 1021 (second edition - October 20201 Accounting and Reporting by Charities- Slatement 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) (eflective l January 20201- data prolection laws (including UK General Data Protection Regulation {GDPR))' and We assessed the risks of malerial misstatemenl in respect of fraud with the consideration of: the Charity's own assessment of the risks that irregularities may occur eilher because of fraud or error that was approved by the directors of the Trustee. the results of our enquiries of management and the Audil Committee about their own identification and assessment of the risks of irregularities- any matters we identified having obtained and reviewed the Charity's documentation of their policies and procedures relating to: identifying, evaluating and complying with laws and regulations and whether they were aware of any inslances of non-compliance- detecting and responding to the risks of fraud and whether they have knowledge of any actual. suspected or alleged fraud. the internal controls eslablished to mitigate risks of fraud or non-compliance with laws and regulalions., and the matlers discussed among the audit engagement team regarding how and where fraud might 12
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (contlnued) Year ended 31 March 2024 11 occur in the financial statements and any potential indicators of Iraud. Based on the results of our risk assessrnent we designed our audit procedures to identily non- compliance with such laws and regulations identified above. we considered the opportunities and incentive.s Ihat may exist within the organisation for fraud and identified the grealest potential for fraud in the areas of the controls covering the receipl of donations and offerings that are received in cash and in which management is required to exercise significant judgment, such as disclosure ol adjusting items. In common with all audils under ISAS (UK), we are also required to perform specific procedures to respond to the risk of management override. we also oblained an understanding of the legal and regulatory Iramework that the Charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included Nl Charity legislation (including ihe regulator, The Charities Commission for Northern Ireland) and the Charity SORP. in addition, we considered provisions ol other laws and regulations that do not have a direct effecl on the linancial statements but compliance with which may be fundamental to the Group's ability to operate or to avoid a material penalty. This included dala protection and safeguarding. we made enquiries of management and those charged with governance and reviewed minutes of the Board ol the Trustee and Finance Commiltees and enquired about any communicalions with the charily regulator. Audit procedures designed to respond to the risks of fraud we considered the risk of fraud through management override and, in response, we incorporaled testing of manual journal entries into our audil approach. we considered the risk ol fraud through transactions ou15ide the normal course of transactions by noting anything that was unusual in nature or size and enquired about such transaction to gain an understanding ot their nature., based on the resulls of our risk assessment we designed our audit procedures to identify and to address material misstatements in relation to fraud and other irregularities. we reviewed Ihe operation of the controls within the Northern Ireland Regional office over donations and the segregation ol dulles wilhin those controls, together with substantive testing and analytical review and incorporating an element of unprediclability in the selection of the nalure, timing and extent of audit procedures. we evaluated the selection and application of accounting policies by the Charity. particularly those related to subjective measuremenls and complex transactions. that may be indicative of fraudulent financial reporting. 13
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (conllnued) Year ended 31 March 2024 11 As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism Ihroughout the audit. We also: Identify and assess the risks of material misstalemenl ol the financial statements, whether due to ,fraud or error, design and perform audit procedures responsive to Ihose risks. and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting froni fi-aud is hig*er than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentalions, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but nol for the purpose of expressing an opinion on the ellectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness ol accounting estimates and related disclosures made by the Irustees. Conclude on the appropriateness of the trustees. use of the going concern basis ol accounting and, based on the audit evidence obtained. whether a material uncertainty exisls related to events or conditions that may cast significant doubt on the charily's ability to continue as a going concern. If we conclude Ihat a material uncertainty exists, we are required to draw attention in our auditor's report to Ihe related disclosures in the financial statemenls or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, luture events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation. structure and content of Ihe financial statements, including the disclosures. and whether the linancial stalements represent the underlying transactions and events in a manner that achieves fair presentation. 14
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (continued) Year ended 31 March 2024 11 We communicate with Ihose charged with governance regarding, among other matter5, the planned scope and liming of Ihe audit and significant audil lindings, including any significant deficiencies in internal control that we identify during our audit. Use of our report Thi* report is n,)ade solely to the charills members. ¢2Q a body, ii? accordanc& wilh section 65 of the Charities Act (Northern Ireland) 2008. Our audil work has been undertaken so thal we might state lo the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permilted by law. we do not accept or assume responsibility to anyone other than the charity and the ¢harily'S members as a body, lor our audit work, for this report. or for the opinions we have formed. ccaff ery ACA (Senior Statutory Auditor) For and on behalf of Hill Vellacoll Chartered accountants & stalvtory auditor 22 Great Victoria Street Belfast BT2 7BA 7 November 2024 15
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2024 11 2024 Restricted funds Total funds Total lunds 2023 Unrestricted funds Note Income and endowmenls Donations and legacies Cliaritable activities Investment income Other income 10,894 25(I,969 7,135 20,547 289,545 81,281 92,175 250,969 7,135 20,547 132,197 288,328 1,024 22,638 Total income 81,281 370,826 444.187 Expenditure Expenditure on raising funds.. Costs of raising donations and legacies Expenditure on charitable aclivilies Total expendllure 103.066 103,066 231.505 100.414 191.364 10,11 231,505 231,505 103,066 334,571 291,778 Net Income and net movemenl in funds 58,040 121,785) 36,255 152,409 Reconclliation of funds Total lunds brought forward Total funds carried forward 385.802 303,936 689,738 537,329 689.738 443.842 282,151 725,993 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. i liv iiuies uii p4g¢¥ io £1 Turm pari DT ine5e Tinanciai siaiemenis. 16
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Statement of Financial Position 11 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets 16 12,678 14.322 Currept assets Debtors Ccish qt bank and in hand 17 20,719 744.445 765,164 31.528 723.984 755.512 Creditors: amounts falling due within one year Nel current assels 18 51,849 80,096 713,315 725,993 675,416 Total assets less currenl liabilities 689.738 Net assets 725.993 689,738 Funds of the charity Restricted funds Unreslricted funds 282,151 443,842 303.936 385,802 Total chariiy funds 21 725,993 689,738 These financial statements were approved by the board of Irustees and authorised for issue on 7 November 2024. and are signed on behalf of the board by: Archbishop Eamon Martin Trustee I rie noies on pages io io £1 iorm pari OT inese iinanciai siaiemenis. 17
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Statements 11 Year ended 31 March 2024 General intormation The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a regislered charity in Northern Ireland. The address of Ihe registered office is Cana House. St Mary's Church, Chaple Lane, Grotto Entrance. 1st Floor, 68 Berry Street, Belfast, BT1 1 FJ. Slatement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland., the Stalernent ol Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (Charities SORP IFRS 102)) and the Companies Act 2006. Accounting policies Basls of preparallon The financial statements have been prepared on the historical cosl basis, as modilied by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The f inancial slatements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that alfect the amounts reported. These eslimates and judgements are continually reviewed and are based on experience and olher faclors. including 9xpectations of future events that are believed to be reasonable under the circumslances. Significant judgements. There are no judgements (apart from those involving assimilations) that the Irustees have made in the process of applying the unity's accounting policies thal that have a significant effect on the amounts recognise in the financial statements. Key sources of estimation uncertainty ,Accounting estimates and assumptions are made. concerning the luture and. by their nalure. will rarely equal the related actual outcome. There are no key assumptions and other source5 of eslimalion uncertainty that have a significant risk of causing a material adjustment to the carrying amounls of assets and liabililies. 18
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Statements (conllnued) 11 Year ended 31 March 2024 Accounting pollcles (contlnued) Fund accounting Unrestricted lunds are available for use at the discretion of the trustees to further any of the charitls purposes. Designated funds are unrestricted funds earmarked by the trb'stees for partiGular future project or com milmenl. Restricted funds are subjecled lo restriclions 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. Incornlng resources All incoming resources are included in the statement of financial activilies when enlitlement has passed to the charily- il is probable that the economic benefits associated with the transaction will flow to the charity and Ihe 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 ils amount can be measured reliably. legacy income is reeognised when receipt is probable and entitlement is established. income from donaled goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived Irom the cost to the donor or the estimated resale value. Donated lacililies and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for Ihe conlribution of general volunteers. income from contracls for the supply of services is recognised with the delivery of the conlracted service. This is classified as unreslricled funds unless there is a contractual requirement for it lo be spent on a particular purpose and returned if unspent, in which case il may be regarded as restricted. 19
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 11 Accounling policies (contlnuedj Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannol be fully recovered, and is classified under headings of the statemenl of tinancial activities to which it relates- expenditure on raising funds includes the costs of all fundraising activities, events. non- charitable trading activilies, and the sale of donated goods. expenditure on charitable activilies includes all costs incurred by a charity in undertaking activities that further its charilable aims for Ihe 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 relaled to raising funds for the charity nor part of its expenditure on charitable activilies. All costs are allocated to expendilure categories reflecting the use of the resource. Direct costs allribulable to a single activity are allocaled directly lo that activity. Shared cosls are apportioned between the activities they contribute to on a reasonable. justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost. and subsequently stated at cosl less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revalualion less any subsequent accurnulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge lor impairment that has previously been recognised as expenditure within the slatement of linancial activilies. A decrease in the carrying amount ol an asset as a result of revaluation. is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain. in which case the loss is shown within other recognised gains and lossgs on the statement of financial activities. Depreciation Depreciation is calculated so as to wrile olf the Cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows- Fixtures and fsttings 100/0 Straight line Impalrment of fixed assets A review for indicators of ifflpairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exisl. Where the carrying value exceeds the recoverable amount. the assel is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 20
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2024 Accounting policles {contlnued) Impairment of tixed assets (conllnued) For the purposes ol impairment testing, when it is not possible lo estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amounl ol the cash- generating unit to which the asset belongs. The cash-generating unil is the smallest identifiable aroup of assels that includes the asset and gen8r,gtes cash inflows that largoly independent of the cash inflows from olher assets or groups of assets. For irnpairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date. allocated to each of the cash-generating units Ihal are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of Ihe charity are assigned to those units. Flnancial instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic linancial instruments are initially recognised at the amount receivable or payable including any related transaclion Costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and nol discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the inveslmenl is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial inslruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a markel rale. in which case Ihe asset is measured at the present value of the future payments discounted al a market rate ol interest for a similar debt instrument. Other financial instrum9nts are subsequently measured at fair value, with any changes recognised in the statement ol financial activities, with Ihe exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment. an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the inilial gain was recognised. For all equily instruments regardless of significance. and other financial assets that are individually significant, these are assessed individually lor impairment. Other financial assets are either assessed individually or grouped on Ihe basis of similar credit risk characteristics. 21
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Statements (contlnued) 11 Year ended 31 March 2024 Accounting policies (contlnued) Flnanclal instruments (¢ontlnued) Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount ol the financial asset IFiat exceeds what the carrying amount would have been had the impairment not previously been recognised. Defined contributlon plans Contributions to defined contribution plans are recognised as an expense in the period in which Ihe related service is provided. Prepaid conlributions are recognised as an asset to the extent Ihat the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Limited by guarantee Accord Northern Ireland Catholic Marriage Care Service is a company limiled by guarantee and accordingly does not have share capital. Every member of the company undertakes to contribute such an amount as may be required. not exceeding £1, to the assets of the company in the event ol it being wound up while he or she is a member or within one year after he or she ceases to be a mernber. Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2024 Donations DHSSPS Bishops Conlribution Diocesan Grant- Belfast Diocesan Grant - Ballymena Diocesan Grant - Armagh Diocesan Grant - Enniskillen Diocesan Grant - NIRO 32.681 32,681 10,894 19,500 3,600 10,894 19.500 3,600 6,000 19,500 8.000 19.500 10,894 81,281 92,175 22
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 11 Donations and legacies (¢onllnued) Unrestricted Funds Restricted Total Funds Funds 2023 DonalSons DHSSPS Bishops Contribution Diocesan Grant - Belfast Diocesan Grant- Ballymena Diocesan Grant - Armagh Diocesan Granl - Enniskillen Diocesan Granl - NIRO 65.363 65,363 27,234 19.500 3.600 7,000 19.500 3.600 7.000 9.500 9,500 132,197 27,234 104,963 There is also a contribution from the Derry Diocese towards the costs incurred by the Derry and Maghera cenlres. This contribution is paid directly to the parish oflices and not to the main Accord Nl bank account. Charitable acttvities Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Marriage Preparation Programmes. 250.969 250,969 288,328 288.328 Inveslment income Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Bank inlerest receivable 7.135 7,135 1.024 1,024 Other Income Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Counselling income Sundry income 16,547 4,000 20,547 16.547 4.000 18.690 3.948 18,690 3,948 22,638 20,547 22,638 23
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Statements (contlnued) 11 Year ended 31 March 2024 Costs of raising donations and legacies Restricted Total Funds Funds 2024 Restricted Total Funds Funds 2023 Administration wages and salaries Rent & Rates Prem ises maiiilence and cleanirig Governance Costs 85,936 14,667 353 2,110 103,066 85,936 14,667 353 2,110 103.066 82,304 16,032 166 1,912 82,304 16,032 166 1,912 100,414 100.414 10. Expenditure on charitable activities by fund type Unreslricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Marriage Preparalion Programmes Counselling Costs Suppoil costs 219,115 219,115 165,909 7,540 7,540 21,046 4,850 4,850 4,409 231.505 231,505 191.364 191,364 Counselling costs have reduced as counsellors are now paid Ihrough wages and salaries. 165,909 21,046 4,409 11. Expenditure on charitable activities by activity type Activities undertaken directly Support costs Total funds 2024 Total lund 2023 Marriage Preparation Programmes Counselling Costs Governance costs 219.115 7.540 219,115 7.540 4,850 4.850 226,655 4,850 231,505 191,364 Counselling activities in the current year have made a loss of £14,793 {2023 - Loss £2.355). 165,909 21.046 4.409 12. Net Income Net income is stated after chargingllcrediling}: 2024 2023 Depreciation of tangible fixed assels 2,372 2,359 13. Audltors remuneratlon 2024 2023 Fees payablg for the audit of the financial statements 4,851 4,410 24
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 11 14. Staff Costs The total staff costs and employee benefits for the reporting period are analysed as follows: 2024 2023 Wages and salaries Employer contributions lo pension plans 129,291 8,593 8,951 197,516 137.884 The average head count of employees during the year was 2312023: 12). The average number of full-time equivalent employees during the year is analysed as follows.. 2024 No. 2023 No. Administrative staff Facilitators Counsellors 13 23 No employee received employee benefits of more than £60,000 during the year (2023.. Nil). 15. Trustee remuneration and expenses No remuneration or other benefits from employment with the charity or a related entity were received by Ihe trustees. 16. Tangible fixed assets Fixtures and flttings Cost At 1 Apr 2023 Additions 23,744 728 At 31 Mar 2024 24.472 Depreciation At 1 Apr 2023 Charge for the year Al 31 Mar 2024 9,422 2,372 11,794 Carrying amount Al 31 Mar 2024 12,678 14,322 At 31 Mar 2023 25
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Statements (coniinued) Year ended 31 March 2024 11 17. Debtors 2024 2023 Prepayments and accrued income Other debtors 4,691 16,028 3.592 27,936 20.719 31,528 18. Creditors: amounts falling due within one year 2024 2023 Accruals and deferred income Social securily and other taxes 48.478 3.371 76.863 3,233 51,849 80,096 19. Deferred income 2024 2023 Amount deferred in year 35,800 64.167 20. Pensions and other post retirement benelils Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £8,951 (2023= £8.5931- 21. Analysis of charitable funds Unrestricted funds Al Income Expenditure 31 Mar 2024 At 1 Apr 2023 General funds 385.802 289.545 {231,5051 443.842 At Income Expenditure 31 Mar 2023 At 1 Apr 2022 General funds 237.942 339,224 (191,364) 385,802 26
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Statements (contlnugd) Year ended 31 March 2024 11 21. Analysls of charitable funds (contlnued) Restricted funds At Income Expenditure 31 Mar 2024 At 1 Apr 2023 DHSSPS & Diocesan Grants 303.936 81,281 {103,0661 282.151 At Income Expenditure 31 Mar 2023 At 1 Apr 2022 DHSSPS & Diocesan Grants 299.387 104,963 {100,414) 303,936 DHSSPS & Diocesan Grants restricted fund The company receives a revenue grant each year from the department of heallh and this funding is used lo fund core staff salaries and other administraition expenses at the regional office. A monitoring report is submitted each quarter to the department. In addition to this there ar8 Diocesan grants provided to provide funding for adminislration expenses. Centre restricted lunds The company commenced operations on 1st May 2016 and al that point all of the bank accounts and other assets and liabilities for Ihe 9 regional branches were transferred into the central company account. The balances accumulated at the point of transfer were deemed to be restricted for use in the individual Diocese in which they were collected. 22. Analysls of net assets belween funds Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 12,678 472,022 151 ,849) 432,851 12,678 765,164 (51 ,849) 725.993 293.142 293,142 Unrestricted Funds Restricted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors les5 than 1 year Nel assets 14,322 449,205 {80,096) 383,431 14.322 755.512 (80.0961 689,738 306,307 306.307 27