Registration Number: Nl 020856
Salnt John of God Foundatlon
IA company limited by guarantee, not havlng a share capital)
Trustees. Report and Flnanclal Statement8
Flnanclal Year Ended 31 December 2023

Saint John of God Foundation
IA cornpany limited by guarantee, not having a share capital)
Trustees. Report and Financial
Statements 2023
CONTENTS
Page
TRUSTEES AND OTHER INFORMATION
TRUSTEES, REPORT
INDEPENDENT AUDITORS, REPORT
8-10
STATEMENT OF FINANCIAL ACTIVITIES
11
BALANCE SHEET
12
STATEMENT OF CHANGES IN FUNDS
13
STATEMENT OF CASHFLOVVS
14
NOTES TO THE FINANCIAL STATEMENTS
15-21

Saint John of God Foundation
(A company limited by guarantee, not having a share capital
TRUSTEES AND OTHER INFORMATION
Trustees
Theresa Ghalaieny
John Lennon
John Gallagher
(Brother Ronan)
(Brother Finnian)
Secretary
Ciaran Cuddihy
Company Number:
NI 020856
Charity Tax Number:
XR 43047
Northern Ireland Charity Number: NIC 102440
Registered office
Arthur House
1-3 Arthur Street
Belfast
Co Antrim
BT14G8
Independent audltors
Crowe Ireland
Chartered Accountants and Ststutory Audit Firm
40 Mespil Road
Dublin 4
D04 C2N4
Ireland
Solicitors
Rosemary Connolly Solicitors Limited
2 The Square
Warrenpoint
Co. Down
BT34 3JT
Bankers
First Trust Bank Limited
31135 High Street
Belfast
Co. Antrim
BT12AL

Saint John of God Foundation
IA company Ilmited by guarantee, not having a share capital)
TRUSTEES, REPORT
The Trustees present their report and the audited financial statements for the financial year ended 31
De￿mber 2023. The Trustees have adopted the provisions of the Companies Act 2006 and Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts
with reference to the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102)
effective 1 January 2015} - (Charities SORP (FRS 102), in preparing their annual report and financial
statements of the charity.
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the trustees, report and the financial statements in accordan￿ with
applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year giving a true and
fair view of the company's assets, liabilities and financial position at the end of the financial year and the profit
or loss of the company for the financial year. Under that law the trustees have prepared the financial
ststements in accordance with United Kingdom Generally Accepted Accounting Practice {United Kingdom
Accountancy Standards and applicable law).
Under company law, the trustees shall not approve the financial statements unless they are satisfied that they
give a true and fair view of the company's assets, liabilities and financial position as at the end of the financial
year and the profit or loss of the company for the financial year.
In preparing these financial statements, the trustees are required to".
select suitable accounting policies and then apply them consistently.,
make judgements and estimates that are reasonable and prudent;
state whether the financial statements have been prepared in accordance with applicable accounting
standards and identify the standards in question, subject to any material departures from those
standards being disclosed and explained in the notes to the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to..
correctly record and explain the transactions of the company-
enable, at any time, the assets, liabilities, financial position and profit or loss of the company to be
determined with reasonable accuracy-, and
enable the trustees to ensure that the financial statements comply with the Companies Act 2006 and
enable those financial statements to be audited.
The trustees confirm that they have complied with the above requirements in preparing the financial
ststements. The trustees are also responsible for safeguarding the assets of the company and hen￿ for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
Objectives and Activities
The company's principal activity is to raise funds to support people with learning disability and those with
mental health challenges. It will continue with its fundraising activities.
How the Money Was Raised
The charity raises money mainly by asking the public to commit to making monthly donations using a direct
debit from their bank account. Fundraisers are contracted to call on people and explain the work of the charity
and to ask them for their support. Money is also raised through donations from special appeals, grants from
other organisations and from legacies.
The Board would like to thank each and every donor for the help that they are giving to improve the lives of
people who are marginalised as a result of intellectual disability, mental health challenges, age or social

Saint John of God Foundation
(A company limited by guarantee, not having a share capltal)
TRUSTEES, REPORT (continued)
exclusion. The Board would also like to thank the UK govemment for its support for the programme under the
Gift Aid scheme.
How the Money Was Spent
The charity supported mentsl health projects in Northern Ireland and in Malawi and projects supporting people
with leaming disabilities in Malawi.
Malawi
The year 2023 marked the commencement of the implementation of the new SJOG Malawi five-year strategic
plan which was developed at the end of 2022 and expires at the end of 2027. The plan has five pillars, which
are our roadmap for the next five years..
1) Governance, Institutional and Human Capital Development.,
2) Optimal Service Delivery.,
3) Education, Research, and Consultancy.,
4) Partnership, Advocacy and Communication,. and
5) Resource Mobilisation and Investments.
The year 2023 had its challenges, including Cyclone Freddy in Southern Malawi. There We￿ several significant
events and programs that impacted the lives of people in the region. The major highlights of the year were.. the
recognition of St. John of God facility in Mzuzu as the first hospital in the country to be rated as a 3-star medical
facility in the provision of quality health services to its clients., commemoration of an Open Day aimed at
celebrating its 30 years of our work in Malawi and the setting up of the local fundraising office which is tasked
with finding new funding which will help make the programme more financially sustainable over time.
th support from partners, the Malawi team empowered local communities to strengthen their child protection
systems and tackle issues of abuse, neglect, and other forms of violence within communities. The service also
offered holistic rehabilitation seNices and vocational skills training to children and youths with special needs.
The SJOG Malawi College of Health Sciences had several attainments including the introduction of new
courses.
The mental health Out-Patient Department attendance and average bed occupancy rate in the inpatient facilities
increased in comparison to 2022. Several stsff capacity-building initiatives were done including in-service and
external staff training.
Detailed information on the SJOG Malawi services can be found at www.s'
.mw.
Northern Ireland
The Charity has developed a programme to support the delivery of community mental health projects across
Northern Ireland as well as supporting children with intellectual disabilities. This helps answer the serious
mental health and addiction problems that are prevalent in more marginalised communities. The approach
the charity is taking is to identify community based charities and to partner with them to provide more funding
so that they can provide a greater amount of counselling and other therapies. The programme now has four
partners,. Lighthouse in Belfast, The Aisling Centre in Enniskillen, The Koram Centre in Strabane and Solas in
Belfast.
In 2023 the following grants were made".
Koram Centre - Strabane,
Tyrone
Mental
Health
£10,000
The project supports individuals
dealing with a range of mental
healthlemotional wellbeing issues. This
includes low moodldepression,
stresslanxiety, relationship, and work
issues.

Saint John of God Foundation
(A company limited by guarante6. not having a share capital)
TRUSTEES. REPORT (continued)
Solas - Omeau Rd Belfast
Intellectual
Disability
£ 20,000
To help towards the purchase of a
dedicated SONA 8 passenger vehicle.
The addition of the vehicle allow
SOLAS to operate independently of the
childcare area, and ensure that all
young adults on the programme, will
be able to fully engage in the full suite
of activities
Through this project Lighthouse aims
to provide free and 8c¢essible
counselling, crisislemotional support to
those in crisis or who are suicidal, and
those directly affected by suicide.
This project funded the part-time salary
costs of the Co-chief Executives
responsible for leading the
organisation as the line manager of the
other members of staff, working with
the Board of Trustees to set strategic
direction and oversee the delivery of
strategic objectives
The project aims to address a broad
range of mental health issues including
trauma, sexual abuse, domestic and
sexual violence, anger, addiction
related issues, self-harm, low-mood,
depression, anxiety, stress
bereavement, self-esteem
Lighthouse, Belfast
Mental
Health
£10,000
Pure Mental {Nl)
Youth
Mental
Health
£30,800
Aisling Centre, Enniskillen
Co. Fermanagh
Mental
Health
£10,000
Future Support
From 2024 onwards it is planned to continue to fund the programme in Malawi and other SJOG projects in
Africa and seek new partners in Northern Ireland.
Trustees
The Trustees who held Offi￿ during the period under review and up to the date of this report were as follows..
Theresa Ghalaieny
John Lennon {Brother Ronan)
John Gallagher
(Brother Finnian)
Attendance at Board Meetings
The attendance of the Board of Trustees members at meetings is as follows:
Board member
Attended
John Gallagher
Theresa Ghalainey
John Lennon

Saint John of God Foundatlon
(A company limited by guarantee, not having a share capltal)
TRUSTEES. REPORT (continued)
Financial review
A review of the operations of the company during the financial year and the results of those operations are as
follows..
The Statement of Financial Activities and Balance Sheet for the year ended 31 December 2023 are set out on
pages 11 and 12. Net movement in funds for the year amounted to É95,891 (2022.. E96,629). At the end of the
year, the company had totsl assets of É451,849 12022. £513,059) and total liabilities of É14,172 (2022..
171,273). The net assets of the company have decreased by E95,891 (2022.. increased £96,629). The directors
are satisfied with the level of retained reserves at the year end.
Reserves
The Board has agreed that it is necessary to maintsin a reserve of not less than £50,000 to cover unexpected
expenditure, should income be impacted for any reason. At 31 December 2023, the company held reserves of
£437,677. These reserves consist of £y unrestricted reserves and £z restricted reserves.
Accounting records
The measures taken by the trustees to secure compliance with the company's obligation to keep adequate
accounting records are the use of appropriate systems and procedures and employment of competent persons.
The accounting records are kept at Flavian House, Saint John of God, Stillorgan, Co. Dublin.
Structure, governance and management
The company is a company limited by guarantee, not having a share capital, registered with Companies House
(NI 20856) and the Charity Commission for Northern Ireland INIC102440).
The company is governed on behalf of its members through its Constitution. The company is underthe Direction
of a Board of voluntary and non-executive Trustees to whom the Chief Executive reports and receives direction.
On 1 January 2021, the company changed its name from 'The Saint John of God Association, to 'Saint John of
God Foundation,.
The Board meets at the very least, four times a year to receive reports from the CEO and consider the
company's performance and strategies. The trustees convene an annual general meeting each year at which
the reports and financial statements for the preceding financial year are adopted, the performance and outlook
for the company are discussed and the independent auditors report is received. The Board submits its longest
serving trustees, as well as any casual vacancies filled Sin￿ the last AGM, for election to the company's
members in line with the Constitution.
The Board is empowered to appoint Trustees subject to subsequent ratification by the Members in General
Meeting. Upon appointment, Trustees are inducted as to the Company's mission, values, current issues and
their responsibilities as Trustees under law. Appointment is for a three-year renewable term, with a maximum
of three terms in line with best practices in corporate governance, to which the Board is committed.
Trustees and secretary's interests
The trustees and secretary and their families had no interest in the company or any other related companies at
31 December 2023.
Reference and admlnlstratlon deta118
Details included on page 2.

Salnt John of God Foundation
(A company limlted by guarantee, not havlng a share cap51al)
TRUSTEES. REPORT (continued)
Prfncipal risks and uncertalnties
The trustees consider the greatest risk and uncertainty to be a fall in charitable donab'ons. The trustees regularly
review and assess this risk.
Events Since the End of th• Year
One partner supported by the charity, Pure Mental (Nl), has closed down since the year end.
Dlsclosure of infomiatlon to auditors
The Trustees in office at the date of this report have each confinned that:
as far as helshe is aware, there is no relevant audit infonnation of which the company's ststutory auditors
are unaware", and
helshe has taken all the steps that helshe ought to have taken as a trustee in order to make himselflherself
aware of any relevant audit information and to establish that the company's ststutory auditors are aware of
that information.
ststutory Auditors
The Auditors, Crowe Ireland, have indicated their willingness to continue in office in accordan￿ with the
provisbons of section 485A {7) of the Companies Act 2006.
This report was approved by the board and signed on its behalt.
1¥
Director
John Gallagher
Dire
John Lennon
Date..
>?Q8.>oL*

Saint John of God Foundation
(A company Ilmited by guarantee, not having a shara capital)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SAINTJOHN OF GOD FOUNDATION
REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS
Opinion
We have audited the financial ststements of Saint John of God Foundation (the 'Company') for the year ended
31 December 2023, which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of
Changes in Funds, the Statement of Cash Flows and the related notes to the financial statements, including a
summary of significant accounting policies set out in note 3. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102
The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Statement of
Recommended Practice "Accounting and Reporting by Charities" second edition effective 1 January 2019.
In our opinion, the accompanying financial statements..
give a true and fair view of the assets, liabilities and financial position of the Company as at 31
December 2023 and of its net movement in funds for the year then ended.,
have been properly prepared in accordance with Financial Reporting Stsndard 102 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland. and in accordance with the Statement
of Recommended Practice "Accounting and Reporting by Charities" and
have been properly prepared in accordance with the requirements of the Companies Act 2006 and
Charities Act (Northern Ireland) 2008.
Basls for Oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditors. responsibilities for the audit
of the financial statements sects'on of our report. We are independent of the Company in accordance with the
ethical requirements that are relevant to our audit of financial statements in UK, including the FRC'S Ethical
Standard, and the provisions available for small entities, in the circumstances set out in note 17 to the financial
statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
opinion.
Conclu8lon8 Relatlng to Golng Concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a
going concem for a period of at least trrfelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.
Other Inforniatlon
The Trustees are responsible for the other information. The other information comprises the information included
in the Annual Report, other than the financial statements and our Auditors, Report thereon. Our opinion on the
financial statements does not cover the other information and, except to the extent othetwise explicitly stated in
our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and,
in doing so, consider whether the other information is materially inconsistent with the financial statements or our
knowledge obtained in the audit or othe￿iSe appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to determine whether there is a material
misstatement in the financial statements or a material misstatement of the other information. If, based on the
work we have performed, we conclude that there is a material misststement of this other information, we are
required to report that fact.
We have nothing to report in this regard.

Salnt John of God Foundation
(A company limited by guarantee, not having a sharn capital)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF THE SAINT JOHN OF GOD FOUNDATION
(continued)
Opinion on the Other Matters Prescribed by the Companies Act 2006
Based solely on the work undertaken in the course of the audit, we report that:
in our opinion, the information given in the Trustees. Annual Report is consistent with the financial
statements,. and
in our opinion, the Trustees, Annual Report has been prepared in accordance with applicable legal
requirements.
We have obtained all the infomation and explanations which we consider necessary for the purposes of our
audit.
In our opinion the accounting records of the Company were sufficient to permit the financial statements to be
readily and properly audited, and the financial statements are in agreement with the accounting records.
Matters on Which We Are Requlred to Report by Exception
Based on the knowledge and understanding of the Company and its environment obtained in the course of the
audit, we have not identified material misstatements in the Trustees, Annual Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities
(Accounts and Reports) Regulations {Northem Ireland) 2015 requires us to report to you if, in our opinion..
adequate accounting ￿e0rdS have not been kept. or
the financial statements are not in agreement with the accounting records and retums-, or
certain disclosures of Trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit; or
the Trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantsge of the small companies, exemption in preparing the Trustees,
Annual Report.
Respective Responsibilitles
ResponsÉbilities of Trustees for the Flnancial Statements
As explained more fully in the Statement of Trustees, Responsibilities, the Trustees are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view, and for such
internal control as the Trustees determine is necessary to enable the preparation of financial statements that
are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the Company's ability to
continue as a going COn￿rn, disclosing, as applicable, matters related to going concem and using the going
concern basis of accounting unless the management either intends to liquidate the Company or to cease
operations, or has no realistic alternative but to do so.
Auditors. Responsibilities for the Audit of the Financial Statements
INe have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland) 2008 and report
in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an Audito¢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. Misststements can arise
from fraud or error and are considered material if, individually or in aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is
detailed below.

Saint John of God Foundatlon
(A company limited by guarantee, not having a share capital
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF THE SAINTJOHN OF GOD FOUNDATION
Icontinued)
Extent to which the audit was considered capable of detecting irregularities, including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and
assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud
or error, and discussed these be￿een our audit team members. We then designed and performed audit
procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a
basis for our opinion.
We obtained an understanding of the legal and regulatory frameworks within which the charity operates,
focusing on those laws and regulations that have a direct effect on the determination of material amounts and
disclosures in the financial statements. We assessed the required compliance with these laws and regulations
as part of our audit procedures on the related financial statement items. In addition, we considered provisions
of other laws and regulations that do not have a direct effect on the financial statements but compliance with
which might be fundamental to the charity's ability to operate or to avoid a material penalty. We also considered
the opportunities and incentives that may exist within the charity for fraud.
Auditing standards limit the required audit procedures to identify non-compliance with these laws and
regulations to enquiry of the Trustees and other management and inspection of regulatory and legal
correspondence, if any. We identified the greatest risk of material impact on the financial statements from
irregularities, including fraud, to be within the timing and completeness of income and the override of controls
by management. Our audit procedures to respond to these risks included enquiries of management and the
Income, Finance, Risk and Audit Committee about their own identification and assessment of the risks of
irregularities, testing of a sample of transactions against the terms of any agreements and the requirement of
the Charities SORP IFRS102), sample testing on the posting of journals, reviewing accounting estimates for
biases and reading minutes of meetings of those charged with governance.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some
material misstatements in the financial statements, even though we have properly planned and performed our
audit in accordance with auditing standards. In addition, as with any audit, there remained a higher risk of non-
detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or
the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected
to detect non-compliance with all laws and regulations.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at.. <WW4V.frc.org.uklauditorsresponsibilities> This description forms part of our
Auditovs Report.
The purpose of our audlt work and to whom we owe our responslbllltles
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006 and Part 4 of the Charities (Accounts and Reports) Regulations (Northern Ireland}
2015. Our audit work has been undertaken so that we might state to the Company'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 permitted
by law, we do not accept or assume responsibility to anyone other than the Company and the Company's
members as a body, for our audit work, for this report, or for the opinions we have formed.
Signed:
A,L¥
Aldan Ryan
For and on behalf of:
Crowe Ireland
Chartered Accountants and Registered Auditors
40 Mespil Road
Dublin 4
Ireland
D04 C2N4
Date..
19 September 2024
10

Saint John of God Foundation
(A company limited by guarantee, not having a share capital)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE)
Flnancial Year Ended 31 December 2023
Unrestricted Restricted
funds
funds
Total funds Total funds
2023
2022
Note
Income from
Donations and legacies
522,111
4,257
526,368
537,835
Expendlture on
Charitable activities
Raising funds
(320,063)
(110,414}
(320,063)
(110,414)
(441,206)
Net movement In funds
91,634
4,257
95,891
96,629
Reconciliation of funds:
Total funds brought fO￿ard
Transfers be￿een funds
14
332,430
9,356
341,786
245,157
Total funds carried fomard
424,064
13,613
437,677
341,786
There are no other recognised gains or losses other than those listed above in the net income for the financial
years presented. All income and expenditure are derived from continuing activities.
The notes on pages 15 to 24 form part of these financial statements.

Salnt John of God Foundation
(A company limited by guarantee, not having a share capltal)
BALANCE SHEET
As at 31 December 2023
2023
2022
Note
Current assets
Debtors.. Amounts falling due within one year
Cash at bank and in hand
413,405
38,444
503,521
9,538
451,849
513,059
Creditors.. Amounts falling due within one year
10
(14,172)
(171,273)
Net assets
437,677
341,786
The funds of the charlty
Restricted funds
Unrestricted funds
14
14
13,613
424,064
9,356
332,430
Total funds
437,677
341,786
The financial statements were approved and authorised for issue by the board on 27 August 2024
On behalf of the Board of Trustees..
Trustee
John Gallagh
Trust
John Lennon
The notes on pages 15 to 24 form part of these financial statements.
12

Saint John of God Foundation
(A company limited by guarantee, not having a share capital
STATEMENT OF CHANGES IN FUNDS
Flnancial Year Ended 31 December 2023
Unrestricted
reserves
Restricted
reserves
Total
At 1 January 2022
Net movement in funds for the year
At 31 December 2022
235,801
96,629
332,430
9,356
245,157
96,629
9,356
341,786
At 1 January 2023
Net movement in funds for the year
At 31 December 2023
332,430
91,634
9,356
4,257
13,613
341,786
95,891
437,677
424,064
The notes on pages 15 to 24 form part of these financial statements.
13

Saint John of God Foundation
(A company limited by guarantee, not havlng a share capital)
STATEMENT OF CASH FLOWS
Financial Year Ended 31 December 2023
Note Total to year Totsl to year
2023
2022
Cash flows from operating activlties:
Net inflow l (outflow from operating activities
13
28,906
(24,063)
Cash flows from investing activities
Cash flows from financing activities
Net increase l (decrease) in cash and cash equivalents
(28,908)
(24,063)
Change In cash and ca8h equlvalents In the reportlng perlod
Cash and cash equivalents at the beginning of the reporting period
Changes in cash and cash equivalents
Cash and cash equivalents at the end of the reporting period
9,538
28,906
38,444
33,601
{24,063)
9,538
The notes on pages 15 to 24 form part of these financial statements.
14

Saint John of God Foundation
(A company limited by guarantee, not having a share capital
NOTES TO THE FINANCIAL STATEMENTS
General infomiation
These financial statements comprising the Statement of Financial Activities, the Balance Sheet, the
Statement of Changes in Funds, the Statement of Cash Flows and the related notes to the financial
statements including a summary of the significant accounting policies constitute the indtvidual financial
statements of Saint John of Gods Foundation for the year ended 31 De￿mber 2023.
Saint John of Gods Foundation is a company limited by guarantee, not having a share capital, incorporated
in the Northern Ireland under company number Nl 20856 and is a registered charity under number XR
43047. The registered office is Arthur House, 41 Arthur Street, Belfast, Co Antrim, BT1 4GB. The
company's principal activity is to raise funds for the Order.
Basis of preparation of financial statements and statement of compllance
The financial statements have been prepared with reference to Accounting and Reporting by Charities..
statement of Recommended Practice applicable to Charities preparing their accounts in accordan￿ with
the Financial Reporting Standard applicable in the UK and Republic of Ireland {"FRS 102"), Charities SORP
(FRS 102), the Charities Act (Northern Ireland) 2008 and the Companies Act 2006. The financial
statements have been prepared under the historical cost convention.
The financial statements in confomity with FRS 102 and Charities SORP {FRS 102) requires the use of
certain key assumptions conceming the future, and other key sources of estimation uncertainty at the
reporting date. It also requires the trustees to exercise its judgement in the process of applying the
company's accounting policies. The areas involving a higher degree of judgement or areas where
assumptions and estimates have a significant risk ofcausing a material adjustmentto the carrying amounts
of assets and liabilities within the next financial year are disclosed in note 4.
3 Accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all the years presented, unless othefwise stated.
3.1. Golng concern
The financial statements are prepared on a going concern basis.
3.2. Foretgn currency translation
Functional and presentation currency."
The Company's functional and presentational currency is British Pounds (£GBP).
Transactions and balances..
Foreign currency transactions are translated into the functional currency using the spot exchange
rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate.
Non-monetary items measured at historical cost are translated using the exchange rate at the date of
the transaction and non-monetary items measured at fair value are measured using the exchange
rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the
translation at period-end exchange rates of monetary assets and liabilities denominated in foreign
currencies are recognised in the Statement of Financia5 Activities.
15

Saint John of God Foundation
(A company limited by guarantee. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS (continued)
Accounting policies (continued)
3.3. Income recognition
Items of income (including gift-aid income) are recognised and included in the accounts when all of
the following criteria are met..
the charity has entitlement to the funds.,
any performance conditions attached to the item(s) of income have been met or are fully within
the control of the charity.,
there is sufficient certainty that receipt of the income is considered probable,. and
the amount can be measured reliably.
For legacies, entitlement is taken as the earlier of..
the date on which the charity is aware that probate has been granted.,
the estate has been finalised and notification has been made by the executor(s) to the Trust
that a distribution will be made., or
when a distribution is received from the estate.
Receipt of a legacy, in whole or in part, is only considered probablewhen the amount can be measured
reliably and the charity has been notified of the executorfs intention to make a distribution. Where
legacies have been notified to the charity, or the charity is aware of the granting of probate, and the
criteria for income recognition have not been met, then the legacy is treated as a contingent asset and
disclosed if material.
3.4. Donated servlces and facilities
Donated services or facilities are recognised as income when the charity has control over the item,
any conditions associated with the donated item have been met, the receipt of economic benefit from
the use by the charity of the item is probable and that economic benefit can be measured reliably. On
receipt, donated services and facilities are recognised on the basis of the value of the giftto the charity
which is the amount the charity would have been willing to pay to obtain services or facilities of
equivalent economic benefit on the open market,. a corresponding amount is then recognised in
expenditure in the period of receipt.
3.5. Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third
paty, it is probable that settlement will be required and the amount of the obligation can be measured
reliably. Expenditure is classified under the following activity heading..
Expenditure on charitable activities includes the costs undertaken to further the purposes of
the charity and their associated support costs.
Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
3.6. Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake
charitable activities. Support costs include back-office costs, finance, personnel, payroll and
govefnance costs which support the charity programmes and activities. These costs have been
allocated be￿een cost of raising funds and expenditure on charitable activities. The support costs are
set out in note 7.
16

Salnt John of God Foundatlon
(A company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS (continued)
Accounting pollcies Icontinued)
3.7. Employee benerts
Vvhen employees have rendered Se￿1￿ to the company, short-term employee benefits to which the
employees are entitled are recognised at the undiscounted amount expected to be paid in exchange
for that servi￿.
3.8. Pension costs
The Company operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the Company pays fixed contributions into a separate entity. Once the
contributions have been paid the Company has no further payments obligations.
The contributions are recognised as an expense in the Statement of Financial Activities when they fall
due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The
assets of the plan are held separately from the Company in independently administered funds.
3.9. Corporation tax
The company is a registered charity and therefore is not liable to corporation tax on income derived
from its charitable activities. All of its income falls within the various exemptions available to registered
charities.
3.10. Flnancial instruments
The company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like debtors and creditors and loans tolfrom related parties.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there
is an enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Financial assets that are measured at amortised cost are assessed at the end of each reporting period
for objective eviden￿ of impairment. If objective evidence of impairment is found, an impairment loss
is recognised in the Statement of Financial Activities.
For financial assets measured at amortised cost, the impairment loss is measured as the difference
be￿een an asset's carrying amount and the present value of estimated cash flows discounted at the
asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate
for measuring any impairment loss is the current effective interest rate determined under the contract.
Financial assets are derecognised only when the contractual rights to the cash flows from the asset
expire or are settled, or when the company transfers the financial asset and substantially all the risks
and rewards of ownership to another entity, or if some significant risks and rewards of ownership are
retained but control of the asset has transferred to another paty that is able to sell the asset in its
entirety to an unrelated third party.
Financial liabilities are classified according to the substance of the contractual arrangements entered
into.
Financial liabilities classified as payable within one year are not amortised. Debt instruments are
subsequently carried at amortised cost, using the effective interest rate method. Creditors are
obligations to pay for goods or services that have been acquired in the ordinary course of business
from suppliers. Amounts payable are classified as Current liabilities if payment is due within one year
or less. If not, they are presented as non-current liabilities. Creditors are recognised initially at
transaction pri￿ and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the company's contractual obligations expire or are
discharged or cancelled.
17

Saint John of God Foundation
(A company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS (continued)
3 Accountlng policies (continued)
3.11. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivables are
measured initially at fair value, net of transaction costs, and are measured subsequently at amortised
cost usin9 the effective interest method, Sess any impairment.
3.12. Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
3.13. Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a
past event that will probably result in the transfer of funds to a third paty and the amount due to settle
the obligation can be measured or estimated reliably. Creditors and provisions are normally
recognised at their settlement amount after allowing for any trade discounts due.
3.14. Fund accounting
Unrestricted funds are available to spend on activits'es thatfurtherany ofthe purposes ofthe company.
Designated funds are unrestricted funds of the charity which the trustees have decided at their
discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor
has specified are to be solely used for particular areas of the company's work or for specific artistic
projects being undertaken by the company.
4. Critical accounting judgements and estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgments
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and
other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
The directors consider the accounting estimates and assumptions below to be its critical accounting
estimates and judgments".
4.1. Impalrnient of debtors
The company makes an estimate of the recoverable value of trade and other debtors. Ihthen assessing
the impairment of trade and other debtors, management considers factors including the current credit
rating of the debtor, the ageing profile of debtors and historical experience. See note 10 for the net
carrying amount of the debtors and associated impairment provision.
4.2. Going concern
The Trustees have prepared budgets and cash flows forecasts for a period of at least hvelve months
from the date of approval of the financial statements which demonstrate that there is no material
uncertainty regarding the company's ability to meet its liabilities as they fall due, and to continue as a
going concern.
On this basis, the Trustees consider it appropriate to prepare the financial statements on a going
concern basis. Accordingly, these financial statements do not include any adjustments to the carrying
amounts and classification of assets and liabilities that may arise if the company was unable to
continue as a going concem.
The financial statements have been prepared on a going concern basis.
18

Saint John of God Foundation
(A company limited by guarantee. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS (continued)
5 Income
2023
2022
Unrestricted
Fundraising including Gift Aid
Sundry income
522,111
537,830
522,111
537,835
Restricted
Fundraising including Gift Aid
4,257
526,368
537,835
6 Expendlture
2023
2022
Expenditure on charitable actlvities
Unrestricted
Grants to Northem Ireland and SJOG Charities
Support costs (see note 8)
240,322
79,741
378,510
62,696
320,063
441,206
Expenditure on raising funds
Unrestricted
Legal and profession81 fees
110,414
110,414
7 Support costs
2023
2022
Staff salaries
Staff social security costs
Staff pension costs
Staff expenses
Management and administration cost
Marketing
Audit and accountancy (governance costs)
Bank charges
General expenses
10,093
1,093
845
493
53,633
90
47,927
216
9,715
4,748
9,364
4,103
17
79,741
62,696
19

Saint John of God Foundation
(A company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS (continued)
8 Staff costs
2023
2022
Wages and salaries
Social security costs
Pension costs
10,193
1,093
845
12,131
The average number of employees during the financial year was 1 (2022.. nil).
(i) Trustees
Trustees received no remuneration (2022.. £nil) or expenses (2022.. £nil) during the reporting period.
There were no loans advanced to trustees during the year and no loans outstanding at 31 December
2023.
(li) Key manag8m8nt personnel compensation
Key management are defined as members of the Board of Trustees, who are not remunerated. The
compensation paid or payable to key management personnel during the year was £nil (2022.. £nil).
The company is run by the Board of Trustees in conjunction with senior management of a related
company, Saint John of God Foundation, incorporated in the Republic of Ireland.
9 Debtors: Amount8 falllng due wlthln one year
2023
2022
Amounts due from related parties (see note 16)
Accrued income
Other debtors
350,222
63,043
140
434,342
68,966
213
413,405
503,521
10 Credltors: Amounts falllng due wlthln one year
2023
2022
Trade creditors
Amounts due to related parties (see note 16)
Taxation and social security
Accruals
2,645
162,000
2,441
9,086
9,273
14,172
171,273
Amounts owed to related entities are unsecured, interest free, have no fixed dates of repayment and are
repayable on demand.
11 Contingent Ilabilities, commltments or guarantees
There were no contingent liabilities, commitments or guarantees at 31 December 2023.
20

Salnt John of God Foundation
(A company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS (continued)
12 Company limlted by guarantee
Saint John of God Foundation is a company limited by guarantee, not having share capital. Each member
has agreed to contribute £1 in the event of a winding-up.
13 Note to the statement of cash flows
2023
2022
Net movement in funds
Decrease l {Increase) in Debtors
(Decrease) I Increase in Creditors
95,891
90,116
(157,101)
96,629
{282,364)
161,672
Net cash ouffiow from operating activities
28,906
(24.063)
14 The funds of the charity
Opening
Balance
Closing
Balance
Income Expenditure
Restricted funds
Unrestricted funds
9,356
332,430
4,257
522,111
13,613
424,064
(430,477)
Total funds
341,786
526,368
(430,477)
437,677
The balance on restricted funds at 31 December 2023 represents funds received during 2023 or in previous
years for a number of projects which were still ongoing at the year*nd. The remaining funds on these
projects is expected to be spent during 2024.
15 Controlling party
The Trustees consider that SJOG Hospitaller Services Group is the controlling party of the company by
virtue of Common members on the Board of Trustees.
16 Related party transactions
The transactions entered into, and balances owed tolfrom related parties are as follows..
During the year, the company received management and support services totalling £132,000 (2022:
£216,040) from Saint John of God ISJOG) Hospitaller Services Group. The amount owed to SJOG
Hospitaller Services Group at the year end was £nil {2022'. £162,000). SJOG Hospitsller Services Group
is a related paty by virtue of common members on the Board of Trustees.
During the year, the company received management and support services totalling £53,476 (2022".
£46,775) from Saint John of God Foundation. a charity registered in the Republic of Ireland. The amount
owed by Saint John of God Foundation (ROI) at the year end was £350,222 (2022: £434,342). Saint
John of God Foundation (ROI) is a related party by virtue of common members on the Board of
TrusteeslBoard of Directors.
There were no other transactions with related parties which would require disclosure under Section 33 of
Financial Reporting Standard 102.
21

Saint John of God Foundation
(A company limited by guarantee, not having a share capltal
NOTES TO THE FINANCIAL STATEMENTS (continued)
17 Provlslons available to small entitie8
In common with many other organisations of our size and nature, we use our auditors to assist with the
preparation of the financial statements.
18 Events after the balance sheet date
There were no significant subsequent events that have taken place since the year end that would result in
adjustment to 2023 financial information or inclusion of a note thereto.
19 Approval of flnanclal statements
The financial statements were approved by the Board of Trustees on 2Ph August 2024.
22