11 HILL VELLACOTT 22 Great Victoria Street. Belfast 8T2 7BA T. +44 10128 9044 2000 mail@hillvell8cott com www.hillvell8cott.corn CHARTERED ACCOUNTANTS COMPANY REGISTRATION NUMBER: N1627165 CHARI REGISTrATION NUMBER: NIC102332 Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Financial Statements 31 March 2025 HILL VELLAcorr Chartered accountsnts & statutory auditor 22 Great Victoria Street Belfast BT2 7BA
Accord Northern Ireland Catholic Marriage Care Service Company Llmlted by Guarantee Flnanclal Statements 11 Year ended 31 March 2025 Page Trustees, annual report {incorporating the directorfs report) Independent auditofs report 10 Ihe members Statement of financial activtties (induding income and expenditure account) Stalement of financial position Notes to the financial statements 15 16 17
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 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 2025. Reference and admlnlslRtlve delalls Reglstered charlty name Accord Northern Ireland Cath( Marriage Care Service Charlty reglstration number NIC102332 Company wlstrallon number N1627165 Pilnclpal offlce and reglstered Cana House offlce Sl Marls Church. ChaFl8 Lan8 Grotto Entrance 1st H¢)or. 68 Berry Street BeHast BT11FJ The trustees Archbishop Eamon Martin Bishop Michael Router Bishop Donal McKeown Bishop Lawrence Dulfy Mr P McGuinness Mrs G Loughran BEhop Alan McGuthan (Apwinted 27 April 2024) Company secrelary Audltor Drdre O'Raw8 Hill Vellacott Chartered accountants & statutory auditor 22 Great Victoria Street Bellasl BT2 7BA Struclure. governance and managemenl Accord (Nll has centres across N. Irelat)J with ils Regional Off6 based in Belfast. This year the company was fully operational with a central adminislration. In 2024125, the company had 2 full time and 3 part-lime employees. 46 volunteers, and 15 in training. The Boaid of Trusle8s mèt on a quarterly basis and the day-to-day operalions we delegated to the Regional Director. Aceord Northèrn Irelar¢d Catholic Marriage Care Service has eight regional centres in Belfast {Induding Downpalriek}. Derry. Armagh. Newry, Maghera. Omagh, Ballymena. Enniskillen and an oulreach centre in Coleraine and a Regional Office In Bellast.
Accord Northern Ireland Catholic Marriage Care Service Company Llmited by Guarantee Truslees. Annual Report Oncorporatlng the Dlrectorfs Report) (conthu*d) Year ended 31 March 2025 11 Objectlves and adlvltles ACrd (Nl) is an agerw ol the CathOr Church F¥ovidiTrJ a servlce to COue$ preparing for or seeking a deeper tsjmmitment within Ihe Sacrament of Marriage. Accord INI'S) services are op8n to all regardless of faith, denominatKfyn or none. SeTvices are Pfov¥Jed, based on client need ralher than abilty lo pay. In the Marriage Education Programm8, couples are In1 to explore and rellecl on the essential elgmenls of their marrkqge and the purpose arKI value ol their choices within a committed rglationshtp. Accord INI) sp8cialisès in Inler-church marriage preparation and worf(s with crgY from the olher main denominations. Relationship counselling is provided for couples, as well as individuals In a couple relationshp. in a earing and (xJnlid8ntial manner. People who benelil from our V•Drk are: Those whose abllty to communicate in marriag8 is enhanc8d in marriage preparalion; Those who learn ihrough counselling to cope wilh. Twhat on their omn. would be over-whelming challenges in their relationships; Those who avail of the lertllity and wem)elrvJ serve. The childn, parents and teachers who benefrt from ihe pioneerirMJ work in relationshlps and $8xualty education in hoolS., Those who are helped through counselling to separate amie2bly and to M1Mise the consequential damage to their children. Accord {Nl's) couns811ing Serv ntrILrtes in a very wsibve thBy to the happiness and wellkning ol many chikfren, often very significantly, when their parents seek help in order to res0& their relationship difficulties. As a pastoral Serv based on gospel values, Accord (Nl) seeks to support and strengthen marriages. relationships and families. Research cl&arly shows thal inter-paTental conflict can damage intimate relationships and cause disruption in family lile. This is even more critical lor children Imng in silualions ol domestic violence OT abuse. The family is necessary for the stability ol society as a unit in which children, the future generation, ar8 nurtur8d, cared for and reared into adulthood. Emotts)nalty unh8allhy or dysfunctional families lind the task of rearing and enabling children to be balanced and happy quite challenging and difliculL Because of the importance of the famity tor the lrfe and well-being of society, it is essential thal Accord {Nl} continu8s lo work to to provKle the necessary sUppts to slrengihen marriage and the famity. Accord {Nl's} work falls within activities maThJaled by the Department ol Healih. Family and Children's Policy Directorate. In addition, the aims of the organisation dovetail with and compliment Ihe Government's Families Matter - Supporting Families in Northern Ireland12008}. This strategy supports the aims and objectives ol anolher strategy - 'Our Children and Young Pecole, Our Pledge. which sets out th9 vision lor improving suppcKt for families arKI chlldren. With 11 loeations throughout Northern Ireland, Accord INI) strNes to be as accessble as possible and to reach out to those most marginalised in our socioty- A signrfunt number ol people who avail from our semces coukj not affofd eounselling vrithin the prNate sector. An additional direct benefit is that hèlping families to remain together reduces the (a)st to the exchequer.
Accord Northern Ireland Catholic Marriage Care Service Company Umlled by Guarantee Trustees, Annual Report (Incorporaling the Dlreclor's Report) f¢ondnued) Year ended 31 March 2025 11 Strategic report The followng Sec1$ fix achievements wtormance ar finarKial r8W8w fijrffl th8 strategic report of the chaiity. A¢hlevements and perforniance Accord (Nll Marriage Education Facifrtators offered SUFWI and defivered marriage preparation to 1,225 CoU8S across N.Ireland. Both lace-to-face aTrJ the adapted Virtual InteractNe Marriagè Preparation programme conbnued to provide an OFWrtunty for (upleS, including inler-church couples, preparing for sacramental marriage and was enlhusiasticalty deliver&J by our facilitators. Thwe were 1,219 hours of marriage atThJ relabonshlp cxJurtsellirvJ provKled both in-p8rson aTrJ online. StatislKs on the challenges ¢pIeS face when Fyesenting for counselling are as follows: Communl¢atlon 22% noted that they and their partner were never or seklom abl8 lo talk and &slen to each other 36V. felt they were always or often iqnored OT not listened lo by their partner 11Vo reported that they always or often ignored or nol listen lo their partner 20Y. felt they were always Of often criticised or insulted by their partner 12Q/• reported that they always or often Crilicise their partner 13% f8lt they were thvays or often bglittled or put down by their partner 5% reported that they always or often belittled or put down their partner. Pioblematlc Behavlour 6% reported their own or their partherfs use of alcol)ol was always or oftèn problematic 3Y• reported their own or their partner's use of drugs was aayS or often problematic 2% reported their own or thwr partner's gamtAing was aayS or often prob]ematic 16% reported their own or their partnerfs use ot the phonehexting always OT often caused problems 15% reported that their ovm or their partnerfs use of the internet or social media alway3 or often caused problems 29% reported that trust in the relationship was always or often affected by problem behaviours. Intlmacy 33% reported that they never or sekjom experienced doseness and affecth)n vth their partner 43Yo described their sexual relationship as eilhei absent, FM)or or very pr 5Yo reported difficulty always or often having sex 7Yo reported their partner ayS or often havitvj concerns atout another ch)se, physic, or emotionat relationship of theirs 12Yo reported always or often having nCernS abcwt anolher ctose. physlcal, or emotional relationship of their partnerfs.
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (conthued) Year ended 31 March 2025 11 A¢hlevements and performance {¢opllnuedJ Famlly Issues 26Y• reported Ihat chlldcare and home duknes al*Èys and often caused woblems In th@ relationshl) 18% reported problems between them and thèir own or their partnerfs extended family always or often caused difficutties in their relationship 2Yo reported issues of culture, religious beliets or YUeS often or afways (frfiiculties beeen them and their partner 14Yp reported bereavement, other loss or grief experlenced by them or their partner affected thelr relationship always or ollen 22Vo reported that either they or thelr partnw abNays or often experienced depression 20Vo reported that finances and finarbial management always or often caused problems befvn them. Confllcl 47Vo reported they always. repeatedty often argued Iwth their partner 25Yo reported that arguments are never resolved calmly 61% reported that argurnenls are sometimes resolved calmty 39Va reported that they or their partner aN¥ays. repeatedly or often yelled or shouted during arguments 2Yo rep)rted that they or their partner aays. repeatedly or olien throw Ihings during arguments 2Yo reported that they or iheir partners always. repeatedty or often pushed. hit or slapped during arguments 9Vo rèported Ihal children were wtthin earshot duriThJ arguments always. rep8aledly or often o reported that behaviour during arguments caused distress to chibdren alwa. repeatedly or often CPD tor Counsellors: The followir#3 role-r8levant trwning programmes were designed to meet the sp8cialist needs of coulle tx)unsellors and included tmj hwrs ol poStoUrse readiTh3; An Introduction to Neurojiversty in Couples Work Working wilh cases whère Domestic Abuse has b88n identified An Introduction lo Addiction in Couples Work The lrnpact ol Illness and disability on the Couple Relationship.. Challenges for the Coupte Therapist An Introduction lo Trauma in Couples Work Taking Stock - Moving Forward Working with Couples in the Aftermath of Infvjefity Challenges of Working wtth Couples where there are stspfamli y Dynamics CPD tor Mafrfage Educat1( Facllltslors: Laying Strong Foundations Family of Origin Couple Conversations Sèxuality and Intimacy Choosing the Sacrament of Marriage Working with Confi
Accord Northern Ireland Catholic Marriage Care Service Company Umlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (conllnu6d) Year ended 31 March 2025 11 A¢hlevements and performance (cOnth) Pollcy Revlew and Development The Board undertook a rewew ol ail exlsting polThs and procedures and introduwl a number of relevant new pollcies. The following poldes aThY Fxocedures were ratified In 2024: Domestic Abuse Pollcy Child Saleguarding Policy Adult Saleguarding Policy Data Protection Policy including Prrvacy Nokns Accord Nl Protocol and PredureS for the DelNery ol Accord Nl virtual Interactive Marriage Preparation Programme Protocol and Procedures for Online Counsglling Complants Handling Polw & Procedure Code ol Ethics and Practice Whistle Blowing Policy R8lund and Cancellation P0cY Finance Expenses Poticy Synodal Rellecllon Follo7ng the Synodal Rellection in 2023, a further gatherirKJ took place in 2024 to broaden the discussion wilh a wider audience including aposlolates for marriage and family priests. representatives ot pastoral councils, agencieslgroups invofved in the ministry of marriage and family. and education bodies. It was agreed that a proposd be laken lorward for members of organisations prèsènt on this day to in the Council for Marriage and the Family and alkjw for closer working on our common mission. A ¢ommf(ment was given that there would be more of these gatherings in order to continue to build relationships and encourage each other in our challenging and vital work. Inler-company Meeting. Ballymacscanlon The boards of the three Aocord Companies (Accord Nl, Accord CLG and Accord Dublin) mel in February to review the work of Ac¢ord across the island and reaffirm that th8 work ol this ministry remains important and much needed. Areas of mutual inleresl were discussed including stronger links th parishes and other religious organisations, developing a mintstry or marriage, meeting and communicating wilh people who have come to make Ireland their home, developing a more outward facing role. and engaging wilh the rrfeyailing culture aul the goods news of ihe beauty of marrlagg.
Accord Northern Ireland Catholic Marriage Care Service Company Llmlted by Guarantee Trustees, Annual Report (Incorporatlng the Dlrector's Report) (Conth) Year ended 31 March 2025 11 Flnanclal revlew Given its responsRJilty to ensure organisationd sustainatmlity. the Board took the dillicull decision of operating recharges to cenlres in order to meet the balance ol funding required for support provided by Regional office. This is a result ol the cessation ol the Departrnenl of Hèalth Core Grant thi8 year, arKI the absence of allernalive fundirKJ. Accord INI) will apply for the next round ol funding in 2026127. Accord INI) continues lo obtain finance from marriage preparation wogramme delivery. counselling conlrbutions and diocesan grants whith will be u5j lo support families with complex noeds that require both prevenlton and early intervention. The board will continue to lobby IOT the reinstatgment ol the Core grant and acknowledgement thal the Voluntary and Communtty Sector plays a vital part ol the public service infrastructure in N.Ireland. Yth a reach and expertise that the puuic sector does not ahvays have into communities. Accord {Nl) Regiona] oifKe all centres rate iThlividually and all resources are Iranslerred into the bank accounts of Accord Northern lièlaThJ Catholic Marriage Care Service. All funds are lodged into. and all expenses paKI Irom, accounts operatiThJ under the name of Accord {Nl). Plans for future perlods Validation of Marriage Care UKJAceord Nl c8rtrftÈ in CouFle Couns8Ning Conduct Research on Catholic Marriage In N.IrelarK* Selection and Training of Marriage Education Facalitators Continue lo work with the Volunlary and Communty Sector Jolnt FcKum to h)bby for the reinstatement ol grant aml Further rèflect on the Key Themes emerging from the Pre-synodal Assembly of the Calhofic Church in Ireland and ensure Ihe centrality ot Sacramental Marriage is included. In the Pr Synodal Assembty docum8nt. families were reccmjnised as 'th8 first educator of faith,. the seedbed ol belonging. The dometi Church was s88n as centrd to suslainlng faith In an increasingly secular contexl. Engagè in a lurther Inter-company MO1ng with Sister Companies: Accord Dublin ard Accord CLG, lo ensure the continuation ol our common shared mission and avail ol opportunlties for collaboration Trustees. responslbilities ststement The tntstees. who are also directors for the wrposes of company law, are responsble f¢y preparfng the trustees. report and the linanaal statements in accordance with applicablè and United Kingdom Accounting Starxlards {Uniled Kirwom Generally knepted AntiTrJ Practice). Company law requires the charity InJsl8eS to Kyepare financial statements for each year which give a true and fair view of the state of affairs ol the charitable company and the irKx)ming resources and applicalion ol resources. induding Ihe income and expenditure, for that pericwj.
Accord Northern Ireland Catholic Marriage Care Service Company Llmited by Guardntee Trustees, Annual Report Oncorporating the Director's Report) Year ended 31 March 2025 11 In preparlng these finarKlat statements. the trustees are required to: select suitalje accountiNJ rMIIKles then apply them conslstenltr. observe the methods and prlrKaKles in the atWKable Charities SORP: make judgments accounting estimates that are reasonaL4e arvj prudent: state whether applicable UK Accountlng Standards have been followed, subject lo any material depareS disclosed and expLqined In the financid statements; Yepare the finan(xal slalemenls on the wing con¢rn basis unless it is inapyropriate to presume that the chity will conlinue in twsiness. The trustees are resp)nsib18 for kwxng adequate accounting records that are suItlent to sh¢)w and explain the ¢hariVs transactions and disclose with reasonable accuracy al any lime the financial position of the charity and enable them to ensure thal the financial statements comFly with ihe Companies Act 2006. They are also respongble for safeguarding the assets ol the charity and hence for takiro reasonable si8ps lor the wevention and deteclion ol Iraud and other Irregularities. Audllor Each of the persons who is a trustee at the date of approval of thls iewt confmis that.. so far as they are awara. there Is no relavant autht information of which the ¢harilYs auditor 15 unaware,. and they have taken all steps that they ougm to have taken as a truste8 to make Ih8mselves aware of any relevant audit information and to eslatlish that tho charivs a1t01 is awar& of that inlormalion. The trustees. annual repjrt and the Strateg rep)rt were apkyoved on 21 November 2025 arKI slgn& on behalf ol the board of trustees by.. QLftcI(Q O . Archbishop Eamon Martin Trustee Deirdre O'Rawe Charty Secretary
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Illarriage Care SeNice Year ended 31 March 2025 11 Oplnlon We have audited the financial statements of Accord Northem IrelarKI Catholic Marriage Care Service Ilhe 'charitYl for the year ended 31 March 2025 which comwise the slalemenl of financial activities {induding income and expenrfilure account). statement of financiaf position and Ihe related notes, including a summary ol signifKant accounting Foficies. The finanoal reporting Iramewofk Ihal has been applied in their preparation is applicatle kiw and Unitgj lfjrwJdom Accounting Standards, including FRS 102 The Financial Reportin9 Standard apFAicable in the UK and Republic ol Ireland (United Kingdom G8nerally Accepted A¢Unting Practits). In our opinion the financiaf stsiemenls: glvè a true arKI fatr view of ihe state of th8 charitls affairs as at 31 March 2025 and of Its incoming reSoUrS arKI awlicalion ol resources. indLJing its income and exp8nditure, for th8 year then ended: have been prowly Fry)ared in aance With United lfjnTrJom Generally Accepted Accounting Practice; have bèen pyepared in a¢c(Kdance with the requirements of the Companies Act 21x16 and the Char1118s Act (Northern Ireland) 2008. Basls for oplnlon We conducled our in accordance with Intemat)nal Slandards on Auditing (UK) IISAS (UKII and 8pplicable law. Our responsitililies under those standards are further described In the auditorfs responsibilities for the aLKlil ol the financial statements secn ol our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit ol the financial statements in the UK. including the FRC'S Ethical Standafd. and we have fulfilled our othei elhul responsibilities in accordance with these requirements. We believe that the audit ewdence w8 have oblained is suflicianl and approtyiale to provide a basis for our opinion. Concluslons relatlng to golng concem In auditing the financia] slalemenls. we have conduded that the trustees. use ol lh9 golng coneem basis ol accounting in the preparation of ihe financial slalements is appropriate. Based on the work we have perforrned. we have not idenlified any material uncertainties relatlng to events or conditions that, individually or collectively. may cast significant doubt on the charitys ability to cfjntinue as a going concern for a p8ri0d of at least tmthe months from whon the linancial stalem8nts arè aulhorised for issue. Our responsibilities and the responsitxlities of the trustees Mfjih resk*cl to going concern are describ8d in the relevant sedi?ns of this reporL
Accord Northern Ireland Catholic Marriage Care Service Company Limfted by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marrlage Care Servlce (¢t&Isd) Year ended 31 March 2025 11 Other Inforniatlon The other inlormation comprises the Information included In the annual rep)rt. other than the linanclal statements and our auditor's rep)rt thereon. The trustees are resp)nsible lor the other information. Our opinion on the financial slatements does not cover the other informaln and. except lo the extent otheThvise explicitly staled in wr report, we do not express any form ol assurance con¢lu5ion thereon. In connectK)n vthh our audit of the finan(xal statements. our reSwnsiEIty is to read Ihe othèr information and, in doing so. consider whether the other infomation is materially inconsistent with th8 tlnancial statements or our knowledge obtained in the audit or otherwise appears lo be materially misslaled. 11 we •Jentily such material inLX)nsistencies or apwar8nl fflaterial mtsstalements. w8 are required to delermine whether there is a malerial misslatemenl in the financial statements or a material misstalemenl ol the other information. If, based on the work we have pertormed, we conclude that there is a material misslalemenl of this other inlormathryn. we are required lo rep)rt that fact. We have nothing to repcfft in this regard. Oplnlons on other matters prescrfbed by Ihe Companles Act 2006 In our oplnion. based on the work undertaken in the course ol aLKlit: the inlormalion gfven in th8 trustees. report for the financial year for whh the financial statements are wepared is nSIstenI with the financial statements. arKI the truslees, reFQrt has been prepared in aco)rdance arplicablg legal requirements. Matters on whlch we arè requlred to report by exceptlon In the light ol the knowledge and understanding of the charity and ifs enviionmenl oblaln8d in the ¢ouise of the audit, we have Th)t hyentilied material misstatements in the trustees, report. We have nothing to report in Spect of the following matt8rs in relation to whith the Companies Act 2006 ar¥J the Charities Act INorthern Ireland) 2008 requires us to report to you rf, in our opinion: adequate accounting records have rt b8en kept. or returns adequate for our autht have not begn received Irom branches nol visited by us: or the financial slalements are nol in agreement with the accounling records and returns: or certain disclosures of trustees. remuneralion spè¢rfied by law are not made: or we have not recelved all the infmalKIn and explanations we require for our audit.
Accord Northern Ireland Catholic Marriage Care Service Company Llmlted by Guarantee Independent Audttor's Reporl to the Members of Aecord Northem Ireland Cathollc Marriage Care Service {wJlinued) Year ended 31 March 2025 11 Responslbllities ol Irustees As explained more lully In Ihe trustees, reswnsbi Tities slalemenL the Irustees {who are also the directors for the purposes of company tawl are resnSible for th6 pr8paration of the financial slatemenls and for being satisfied that they give a true and tair view. and for such internal control as the Ifustees determine is necessary to enable the preparali(Jn ol financial statements that are free from material misslalemenl. whether due to fraud or error. In preparlng the finanual statements, the Injstees are responsib18 for assessing the chariws ability to conllnue as a going concern. disclosing. as appltle. matters related to going concein arKI using th8 wing concern basi8 ol accounting unless the trustees either inteTrJ to liquidate the tharty or to cease Operations. or have real1st alternative tt to do so. 10
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independenl Auditor's Report to the Members of Accord Northern Ireland Calholic Marriage Care Service (eonlbxd) Year ended 31 March 2025 11 Audltor's responslbllltles lor the audlt ot the finan¢lal statements Our objectives are to oblain reasonable assurance atx)ul whether the financial statements as a whole arè free from material mtsstatement. whether due to fraud or error. and lo Issue an auditor's report that includes our opinion. Reasonale assurance is a high level of assurance. but Is not a guarantee that an audtl conducted in accordance ISAS (UK) wll always detect a material rnlsslalement when St exists. Misstatements can aTise from fraud or error and are consKlered material il, indiwdually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statemgnts. Irregularities. incluthng Ifaud. are instances of nonoMplIa wilh laws and regulations. We design procedures in line wilh our responsibilities. outlined aty)ve, lo detect material misslal8ments in respect of irregularities. including traud. The extent to whtch our procedures are capable ol d8te¢ting irregularitie5, incl(bJing Iraud 15 del&led below.. Our aFproa¢h was as follows: We obtained an understanding ol the legal and regulatory frameworks that are Aopficable to the entsty and determined thal the mosl signtficanl are those that relate to: the charflable statu5 of the Charity arKI its registratn vrith The Charty Commisston for Northern Ireland under the Charities Act {Northern Irela 2008 arKI the CharItS Act (Northern Irelandl 2013,. compliance vAth the Charities SORP (FRS 102) (se edilion - Octobèr 2020) - Accounting and Rep)rting by Charities: Stalemenl ol Refflmended Practice apwlicable to charities preparing iheir accounts in accordance 1th th8 Financial ReFIng Starthjard apFlicable In the UK and Republ of Ireland (FRS 102) lell8cliv8 1 January 2020): data pro18Ction laws (inclurfing UK General Data Prolé¢tKJn Regulatk)n (GDPR)); and We assessed the risks of material misstatement in resFd ol fraud with the consideration ol: the Charitls own assessment of the risks that wregularthes may oCr eith8r b8caus8 of fraL4J or error that was approved by the rfirectors ol the Trustee; the results of our enquir of managemert and the AL#Yit Commlttee aul thelr own k18nlilrAtion and assessfflent ol the risk5 of irregularities; any matters we identified having obtained a1 revigwed the Charivs documentation of their policies and procedures r8ialir¥J to: identifying. evaluating and comFlying wlth laws arKI regulations and whether they Yre aware of any instances of non-compliance: detecting and responding to Ihe rksks of fraud and whether they have knowwge of any actual. suspected or alleged fraud- the inlemal c£sntrols estabShed to mitvJate risks of fraud or non4x)mptianc8 ¥th laws and regulations: and the matters discussed amoro Ihe audlt erKJagement team regarding h¢)w and where fraud mlght LKcur in the financial statements and any pjtential indutors ol fraud. 11
Accord Northern Ireland Catholic Marriage Care Service Company Llmlted by Guarantee Independent Auditorfs Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (¢onVmth*) Year ended 31 March 2025 11 Based on the resulis of our risk assessment we dosigned wr aL#Jit thre$ to identify rKJn- compliance with such laws and regUlatiS Identif above. W8 considered thè opp)rtunibes arKI in¢entives that may exist within the organisation for fraud and identified the greatest polential for fraj in the aa5 of the conlrols coveriThJ the receipl of ¢J)nations and offerings that are receNed in cash and in whKh management is required to exercis8 gnilicant judgment. such as disdosure ol adjusting items. In common wth all audits under ISAS {UKI, we are also required to perform speofic procedures to reswnd to the risk of management override. wo also obtained an understanding ot the legal and regulatory framework that thè Charity operates in. focusing on provisions of those laws and regulations that had a direct e118cl on th8 determination of material amounts and disdosurgs in the linancial statements. The key laws and regulations we considered in this context included Nl Charity legislation (induding the regulalor, The Charities Commission lor Northarn Ireland) and the Chwily SORP. In addition. we conswjered provisions of other laws and regulations that do not have a (firecl efloct on the finartlal statements bul compliance thrylh which may be fundamental to thg Group's ability to operate or to avoid a material penalty. This included data protection and saleguarrfing. we made enquiries of management and those charged with g¢)vemance arKI reVievd minutes of the Board of the Trustee arxl Finance Committees and enquired about any communlcations with the tharity regulator. Audit FKoc8dures designga to reswrKI lo the rlsks of Iraud we consldered th& risk of fraud through management overrKle and, in reswnse, we Irthrporated tèsting of manuai journal 6ths into our audit arproach. we considered the risk of fraud through transactions outsid& th8 normal course ol transactions by noting anything that was unusual In natura or ze and enquired abcArt such transaclion to gain an understanding ol their nature- based on the results of our risk assessment we designed our awjil pri)cedures lo wJenlÉfy and to Jdress material misstalemenls in relation lo Irawj and other irregularities. we review the (p8ralion ot the controls within the Northern Ireland Regfia1 offe over donations and the segregation ol dUtS vrithin those controls, tO3ether with substantive testing and analybcal review and incorpJrating an 818ment of unwedictabilty in the selection of the nature. timing and extent of aLKlit Pfocedures. wo evaluated the selecbon and appCatiOn of accounting polscies by the Charity, parlicularty those related to subjective measuremenls and comFlex transactions, that may be indicative ol fraudulont finarwial reporting. 12
Accord Northern Ireland Cathollc Marriage Care Service Company Limited by Guarantee Independent Auditorfs Report to the Members ol Accord Northern Ireland Calholic Marriage Care Service feoftthNMIJ Year ended 31 March 2025 11 As part of an audil In accoidance with ISAS (UK). we 8xercis8 professional juthJm8nl and maintain professional sCeptl$M throughout the audtt. We also: klentify arKI ass8SS th8 risks of malerial misslatement of the financial statements. whether due to fraud or error, design arvj perform audil procedures responsive to those risks, and cbtain audit evidence that Is suffiraent and appropriate to wovide a basis lor our opinion. The risk of not detecting a material mi8stslemenl resulting from fraud Is higher than for one resulting Irom èrror. as fraud may involve collusion. forgery. inlenlional omissions, misr8pres8ntations, or the override ol intemal control. Obtain an underslandiNJ of intemal control relevant lo the audit in order to despjn au(fjt procedures that are apwopriate in the circumstances. but not for th8 purpose of expressing an opinion on the ellectiveness ol the Internal control. Evaluate the appropria18ness ol accounting wlicies used and the reasonableness of accounling estimates and related disdosures made by the trustees. Conclude on the approFwial8ness of the trustees. use of th8 going concern basts of accounting and, based on the auort evKJ8nce obtained. whether a material uneertainty 8xlsts related to events or conditions that may cast signrfioant doubt on the charity's ability to continue as a 90irKJ concern. If we conclude that a material uncertainty exists. we are required to draw attention in our auditor's report to the related disclosures in Ihe financial statements or. rf such disclosures are Inadequale, lo mc(lrfy our otmnion. Our conclusions are based on the audit evmlence obtained up to the date of our audilorfs ieport. H¢Jwev8r. fulure events or corKlilKJns fflay cause the tharily to Cease lo continue as a going concem. Evaluate the overall presentation. strudure and wntent of the financlal 5ts1ement5, includlng Ihe disclosures. and whether the financial statements represent the underlying transactions and events In a manner that achieves lair presentation. 13
Accord Northern Ireland Catholic Marriage Care Service Company Llmlted by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (Mntlnuedj Year ended 31 March 2025 11 We commun¢cale wth those charged with govemance regarding. among oth8r matters, th8 planned scope and timing ol the aLKlit and Signifnt audit findings, i[luding any sp3nrfunt d81iciencies in Internal control that we idèntify during our audiL Use of our report This report Is made $ety to the charitys members. as a body. in attordance vrith section 65 of the Charilios Act (Northern Irekndl 2008. Our audit work has been undertaken so that we might state to the charity's members those matters we are required lo slate to them in an auditorfs report and for no other purpose. To the fullesl extent permitted by law, we do not accept or assume responsibifity to anyone other than the charity and the charitys members as a tty>Jy, for our audil work. lor this report, or for the opwiions we have fomed. Conor Mccalfery ACA (Senior Statutory Auditor) For and on beham of Hill Vellacott Chartered accountants & stalutory aLKJtor 22 Great vloria Street Bellast BT2 7BA 21 November 2025 14
Accord Northern Ireland Catholic Marriage Care Service Company Llmlted by Guarantee Statement of Financial Actlvities (including income and expenditure account) Year ended 31 March 2025 11 2025 Restriclgd fuThJs Totsl funds Total funds 2024 unreStrted lunds Income and endowmenls Donations and legacies Charitable acttvilies Investment income Other incorne 34.234 136.697 9.496 36,547 80.428 114,662 136,697 9.496 36.547 92.175 250.969 7.135 20.547 370,826 Total Income 216,974 80,428 297.402 Expendliure Expenditure on raising funds.. Costs ol raising donations and lègacles Exp8nditure on charitable acti Total expendllure 99,620 99.619 284,728 103.066 231.505 10.11 284,727 284,727 99.620 384.347 334,571 Net (expendltureylncome and net movement In Ivnds (67.7531 (19,192) (86,945) 36.255 Re¢onclllation ol funds Total funds broughl forward Total tunds carrled forward 443,842 376.089 282,151 262.959 725.993 639,048 689,738 725.993 The statement of financial a¢tNitses includes all gains and losses rectsJnised in the year. All income and expanthture derive from conlinuing acknvities. Th• notes on pages 17 to 25 fixm parl ol Ihese flnanclal strtements. 15
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Statement of Financial Position 11 31 March 2025 2025 2024 Flxed assets Tangible fixed assets 16 13,268 12,678 Cuent assets Debtors Cash at bar& and in hand 17 7.786 673.969 681.755 20,719 744,445 765,164 Creditors: amounls lalling due within one year Net current assets 18 55,975 625.780 51,849 713.315 725,993 725,993 Tolal assets less ¢urrent Ilabllltles 639,048 Net assets 639.048 Funds of Ihe charlty Reslricled funds Unrestrict&J funds 262.959 376.089 282,151 443,842 725,993 Total charlty funds 21 639,048 These finandal slatem&nls were approved by Ihe board of trustees and authorised lor issue on 21 Novomber 2025, and are signed on behall of the toard by: Archbishop Eamon Martin Truste8 The notes on pages 17 to 25 form part of the9e financlal statements. 16
Accord Northern Ireland Catholic Marriage Care Service Company Llmlted by Guarantee Notes to the Financial Statements 11 Year ended 31 March 2025 General Information The chatity is a wblr benefft entity arKI a privale company limited by guarante8, registered In Northem Irdand arKI a registered charity in Northern Ireland. The address of the registered office is Cana House, Sl Mtys Church, Chaple Lane, Grotto Entrance. 1s1 Floor, 68 Berry Stre81, Belfast, BT1 1 FJ. Z Statement of compllance These financial statements have been prepared in complsance with FRS 102. The Financlal Reporting Standard applicable in the UK and the Republic ol Irèland,, th8 Statement of Recornmended Practice applicable to charities weparing Iheir accounts In accordance with the Finanlial Rep)rting SlarKlard alcate in the UK and R8public of IreIar IFRS 1021 (Charities SORP IFRS 102)) and the Companies Act 2Crf)6. A¢counling pollcles Basls of preparatlon The financial stal8ments have been prepared on the histoital cost basis, as modified by the revaluation ol certain financial assets and liabilities aTrJ investment properties measured al fair value through irwme or expèrKliture. Th& linanciai statements are prepared in sterling. which is the functional currency of the entity. Golng concern There are no material uncertstntss at¥Jut the chariws abli ty to continue. Judgements and key sources ol eStImlOn uncertalnty Thè weparation of the financial statements requires management lo make judgements. eslimal8s and assumptions that affect the amounts rewrted. These estimal8s and judgements are continually reviewed and are based on experience and other factors, including exlationS of luture events that are believed lo be reasonable urKI8T the circumstances. Signllicant judgements. There are no judgements {apart from those involving assimilations) that the Irusl88s have made In the process of applying the univs accounling policies that thal have a signili¢anl effect on the amounts recognise in the financial statements. Key sour$ of estimation uncertainty AOUntIng estimates and assumplrons aro made concerning future arKJ, by their nature, will rarely equai the related actud outcome. There are no key assumptions and other sources of estimation uncertainly that have a sign[cant risk of causing a material adjustment to thè carrying amoun15 of assets and liabilities. 17
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Slatements {cn&d1 Year ended 31 March 2025 11 Accounting policies (¢ondnwdJ Fund accountlng Unreslrtcted lunds are available lor use at the discretion of th8 trustees to lurther any of the charitys purposes. Designated funds are unrestrthd funds earmarked by the truslees for partKular future woiect or commitmant. Restrict8d funds are subjected lo reslrlctions on their expenthlure declared by the donor or through the terms of an appeal. and fall into one ol two sub.dasses'. restrted income funds or erKlowment lunds. Incoming resources Atl inLy)mlng $OUr¢eS are [rluded in the slalement ol linanoal actNities when entitlem8nt has passed to the charity: it is wobable that th8 economic benefits associated 7Mth tha transaction will flow lo the charity arKf the amount can be reliably measured. The following specilic pjlicles are applied to particular categories ol income: income from donatrons or grants is recognised when there is evidence of entidement lo tho grfl, receipt is wobable and its amount can be measured ieliabty. legacy ifK¥)me is recognised fhthen rece¥it is probable and entitlemenl is established. income trom donated goods i8 measured al the fair value of goods unless this Is Impractical lo measure reliabty, in which case the value is derived Irom the cost lo the donor or the estimated resale value. Donated facilibes and services are re¢4)gnised in the accounts when receNed if the value can be reliably measured. No amounts are indud8d for the ¢ontriknJtion ot general volunteers. Income Irorn contracts for the SUFVY of seM¢es is reccgnIs the d8lNery of the nlracled seM¢e. This is classified as unrestricled funds unless there is a contractual requirement for it lo be spent on a partIlar purp)se and relurned il unspenL in which case it may be regarded as restricted. 18
Accord Northern Ireland Catholic Marriage Care Service Company Llmited by Guardntee Notes to the Financial Ststements (¢tNn( Year ended 31 March 2025 11 Accounting policles (¢onUnu8d) Resources expended Expenditure is recognised on an accruals basis as a liability is incurTed. Exp8nditur8 includes any VAT which cannot be fully recovered. arKI is Classified under hea(fjngs ol the statement of rinan¢sal aCtIeS to which it relates: expenditure on raising funds includes the costs ol all fundraising activits. events, non- charitable trading activities, and the sale of donated goods. expenditure on chaiitable activities includes all o)sts incurred by a charity in undertaking activities that further its charitable aims for the benelr( of its beneficiaries. including those support costs and costs relating to the govemance ot the charity apportioned to charitable activities. other expenditur8 includes all exp8ndilure that is nwther related to raising funds for the charity nor part of its expenditure on charitable acbvibes. All costs are allocated lo expendilure calegofies reflectiro the use of tha rèsource. Dlrect costs attributable to a single actiwty are allated directly to that activity. Shared costs are apportioned between the actiwtiès they contribute to on a reasonable. juslTliabie and nsIStent basis, Tanglble assets Tangitle assets are initially recorded at o)st. and subsequently statJ at oosl less any accumulated depreciation and impairm8nl losses. Any tangl8 assets carried al revalued amounts are recorded at the fair vue at the dats ol rèvaluation lèss any subsequ9nt accumulated depreciation and subs8qu8nl accumulaled impairment losses. An increase in the eaTrying amount of an asset as a result of a r8valuation, is feo)gnised In other recognised gains and losses. unless it reverses a charge for impairment that has pr8viously been recognised as expenditure wthin Ihe slatement of tinancial activitiès. A d8crease in the carrysng amount of an asset as a resull of revaluation, is recognised In other iec4)gnised gains and losses. except to which it offsets any prevtous revaluation gain. in which case ihe loss is shown vmthin other recognised gains and losses on the statement ol financiai acbvities. Depreclation Depreciation is calculated so as to write ofl the cost or valuath)n of an asset. less its residual value, over the useful onOmIC life ol that asset as follow5: Fixtures and ffftirys 10% straKJht line Impairnient of fixed assets A review for indicators of Impairment is carried out at each rewrting date, with the recoverable amount being estimat8d where such indicators exist. Where the carrylng valua exceeds the recoverable amount. the asset is impaired accordingly. Prior impaiments ar8 a&0 revwed for possible reversal at eath reporting date. 19
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Notes to the Financial Stalements fconthii Year ended 31 March 2025 11 Accounting pollcles (e¢yWn Impalrnient of flxed assets (alInU60) For the purFM)ses ol impairment testirMJ. when it is not r*)ss1)18 to estimate the recoverable amount of an ifvjividual asset. an estimate ts made of the recoverable amount of the cash- generallng unit lo wh¢ch the asset belongs. The cash-generaling unil is the smallest idenlilhqble group of assets thal indudes the asset and generales cash inlk)ws that largely independent ol the cash Inflows from other assets or groups of assets. For impaffment testing of goothmll. the gcmithwll acquired in a sinesS combination is, from the acqui&tion dale, allocated to each of the cash-generating units Ihal are expected to benefit from the synergies ol the combination. irrespective of whether other assgts or liabilibes of the ¢harfty are assigned io those units. Dellned contrlbutlon plans Contributions lo defin&J contrbution plans are recognised as an expense In thè period In which the related serwce is provided. Prepakj contrbulions are recognised as an asset to the exlanl Ihat the prepayment will18ad to a reducbon in future paymenls or a cash refund. When ¢ontributMins are nol exp8Ct8d to be settled wholly Mrylhin 12 months of the end ol the reporting date in whh th8 employees render th8 rèlated seNice. the liability is measured on a discounted prèsent value basis. The unwndirKJ of the discount is recognised as an expense in the period In which it arises. Umlted by guarnnlee Accord Northem Irdand Catholic Marriage Carè Service is a company limited by guarantee and accordingly does not have share capital. Ev8ry member ol the company undertakès to contritmjte such an amount as may be requiied. not extseding £1, to the assets of thè company in the event of it beiTrJ w(Ksnd up whlte he or she is a membèr or within on& year after h8 or she ceases to be a member. DonatSons and legacles Unrestricted Funds Restricted Total Funds Funds 2025 Donatlons DHSSPS Bishop5 Contrbuiion Diocesan Grant - Bemasl Diocesan Grant - Ballymena Diocesan Grant- Enniskillen Dlocesan Grant- NIRO 32,681 32.681 34.234 19.500 3.600 6,000 18,647 114.662 19,500 3,600 6.000 18.647 34.234 80,428 20
Accord Northern Ireland Catholic Marriage Care Service Company Llmlted by Guarantee Notes to the Financial Statements (c Year ended 31 March 2025 11 Donatlons and legacles (conllniwdj Unrestricted Restrlcted Total Funds Funds Funds 2024 Donatlons DHSSPS Bishops Contribution Diocesan Grant- Bewasl Diocesan Grant- Ballymena Diocesan Grant - EnniSlIen Diocesan Grant- NIRO 32.681 32,681 10.894 19,500 3.600 10.894 19.500 3,600 6,0(N) 19,5 19.5CMJ 92,175 10.894 81.281 There Is also a contribution from Ihe Derry Diocese towards the costs incurred by Ihe D81ry cenlre. This ContrittIOn is paid directly to the parish offices and not to the main Accord Nl bank accounl. Charllable acllvltles unreSt[ed Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Marriage Preparalion Programrnes. 136.697 136,697 250.969 250.969 Investment Income Unrestricted Total Funds Unrastricted Total Funds FurKIs 2025 Funds 2024 Bank inlerest receivthe 9.496 9.496 7.135 7,135 Other Income Unrestricted Total Funds Unrestricted Total Funds Furw 2025 Funds 2024 Counselling income Sundry income 22.535 14.012 22,535 14,012 36,547 16.547 4.000 20,547 16.547 4.000 36.547 20.547 21
Accord Northern Ireland Catholic Marriage Care Service Company Llmiled by Guarantee Notes to the Flnancial Statements 11 Year ended 31 March 2025 Costs ot raislng donations and kgacles Restricted Total Funds FurKIs 2025 ReStred Total Funds Funds 2024 Administration wages and salaries Rent & Rates Prèmises mainte8 arKI deanlng Governance Costs 81,650 16,lJJ) 81,650 16.OtKI 85,936 14,667 353 2,110 85,936 14,667 1.970 1.969 99,619 2,110 99.620 103.066 103,066 10. Expendlture on charltsble aetlvities by fund type Unrestrted Totsl Funds UnrestrKled Total Funds Fu 2025 Furyjs 2024 Marriage Preparation Programmes Counselling Costs Support costs 235.835 43.542 5.350 235,835 43.542 5.351 219.115 219,115 7.540 4.850 231,505 4.850 231.505 284.727 284.728 11. Expendllure on charitsble actlvltles by adivlty type Acl[vilS urKlertaken directly &Jtp)rt costs Total funds 2025 Total fund 2024 Marriage Preparation PrryJrammes Counselling Costs Governancè costs 235.835 43.542 235,835 43,542 5.351 279.377 5.351 284.728 231,505 Counselling activibes in current year have made a loss of £21,007 (2024 - Loss £14,793). 12. Net {expendfture)IlnMme Net (expendilure)fincome is stsled after chargin{editing). 219.115 5.351 2025 2024 DeprlatIOn of tsngilje fix8d assets 2,745 2,372 13. Audltors remuneration 2025 2024 Fees paya9 for the audit ol the financial statements 4,860 4,851
Accord Northern Ireland Catholic Marriage Care Service Company Llmited by Guarantee Notes to the Flnancial Statements (¢onllThwdJ Year ended 31 March 2025 11 14. Slalf costs The totsl staff costs and empfojpe beneffts for th8 reF*)rting period are analysed as follows: 2025 2024 Wages and salaries Employer conlrbi ulions lo pension Flans 177,154 9.696 188,565 8,951 186.850 197.516 The average head count of employees during the year was 17 {2024: 23}. The average number of full-lime equivalent eMoYeeS during the year is analysed as follows: 2025 No. 2024 No. Administrative staff Facilitators Counsgllors 13 17 No emFloye8 CeiV efflpknyea benefrts of more than £60.Crf)O during th8 year12024: Nill. 15. Trustee remuneratlon and expenses No remuneration or other beneffts from employment with the charity or a related entty were received by the trustees. 16. Tanglble flxed assets Flxluras and tittlngs Cost At 1 Apr 2024 Additions 24.472 3,335 27.807 At 31 Mar 2025 Depreclatlon At 1 Apr 2024 Charge for the year Al 31 Mar 2025 11.794 2,745 14.539 Carrying amount Al 31 Mar 2025 13,268 12.678 At 31 Mar 2024 23
Accord Northern Ireland Catholic Marriage Care Service Company Llmlted by Guarantee Notes to the Financial Statements {¢onJn(*dJ Year ended 31 March 2025 11 17. Debtors 2W25 2024 Prepayments and accfued IrKome Other debtors 2,339 5.447 4,691 16,028 7,786 20,719 18. Credllors: amounts falllng due wlthln one year 2025 2024 Accruals and deferred income Social security and other taxes 53.095 2.880 48.478 3,371 51,849 55,975 19. Deferred Income 2025 2024 Amounl deferred In ar 40,590 35,800 20. Penslons and other post rellrement benefits Deflned contrlbutlon plans The amount rec¢)gnised in ineoffle or experKliture as an expertse In relation to defined contribution plans was £9,69612024' £8.951). 21. Analysls ol charftable fvnds Unrestrlcled lunds At l Aw 2024 Income Expenditure 31 Mar 2025 General funds 443,842 216,974 (284,7271 376,089 At Irthme ExpgThJtture 31 Mar 2024 At 1 Aw 2023 General funds 385,802 289,545 1231,5051 443,842 24
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guardntee Notes to the Financial Ststements (c4>nllnyed) Year ended 31 March 2025 21. Analysls of charltsble lunds (eonom Reslrlcled funds At Income Expendilure 31 Mar 2025 At12024 DHSSPS & DKwan Grants 282.151 80,428 199,620) 262,959 Al Income Expenditure 31 Mar 2024 At l 2023 DHSSPS & Diocesan Grants 303.936 81.281 (103.066) 282,151 DHSSPS & Dlocesan Granls restrfcted fund The company receives a revenue grant each year from the department ol health and this funding Is used to fund core stafl salaries other administraition expenses al the regional office. A monitoring report is submitted each quarter to the department. In addition to this there are Diocesan grants provided to Fxovide furKling for administration expenses. Centre restrfcled funds The company commenced operatK)ns on 1 sl May 2016 and al that rAiint all of the bank accounts and other assets and liabilities for the 9 regional branches were transferr8d Into the central Company account. The balareS accumulated at the point ol transl8r w&r8 d88med to be restricted for use in the irKlivRlual Dicwde in whbch they were collected. 22. Analysls ol not assets between tunds Unrestricted Funds Restiicled Total Funds Funds 2025 Tangti Jle fixed assets Current assets Creditors less than 1 year Net assels 13.268 428.399 {55.882} 385.785 13.268 681.662 155,8821 639.048 253,263 253.263 Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors sS than 1 >par Net assets 12.678 472,022 (51.8491 432.851 12.678 765,164 (51.8491 725.993 293,142 293.142 25