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 be￿een 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 be￿een 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