**REGISTERED COMPANY NUMBER: NI041294 (Northern Ireland) REGISTERED CHARITY NUMBER** : **102629** ## **Report of the** ## **Financial Statements** **For the Year ended 31[st] March 2024** ## **For** **The John Hewitt Society Ltd** **Janet Jensen, ACMA, CGMA** **Ekstra Accounting Solutions** **2 Beechill Park South** **Belfast, Co Antrim** **BT8 6PB** ## **The John Hewitt Society Ltd** ## **Directors and other information** ## **Directors** **Directors** Dr Frank Ferguson Mr Ryan Cornett Dr Myrtle Hill Mrs Naomi Leitch Dr Paul Maddern Mr Paul McAvinchey Dr Martin Tyrell ( appointed 21/10/2023) Ms Aoife Walsh (resigned 26/10/2024) Mr Anthony Kennedy (resigned 21/10/2023) Mr Paul Sweeney (resigned 21/10/2023) **Secretary** Naomi Leitch **Company Number** NI041294 **Charity Number** NIC102629 **Registered Office** 10 Exchange Street West Belfast BT1 2NJ **Business address** The MAC – Level 3 10 Exchange Street West Belfast BT1 2NJ. 1 | P a g e **The John Hewitt Society** **Contents of the Financial Statements For the Year Ended 31[st] March 2024** ||**Page**| |---|---| |**Report of the Trustees**|**3**| |**Independent Examiners Report**|**11**| |**Statement of Financial Activities**|**12**| |**Balance Sheet**|**13**| |**Notes to the Financial Statements**|**14**| 2 | P a g e ## **The John Hewitt Society** ## **Independent Examiner’s Report to the Trustees** ## **For the Year Ended 31[st] March 2024** I report on the accounts of the company for the year ended 31[st] March 2024, which are set out on pages 12 to 18. ## **Respective responsibilities of charity trustees and examiner** As the charity’s trustees (and also the director for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination it is my responsibility to - Examine the accounts under section 65 of the Charities Act - Follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act - State whether particular matters have come to my attention ## **Basis of the independent examiner’s report** I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directors given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material mattes have come to my attention giving me cause to believe: 1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006. 2. That the accounts do not accord with those accounting records 3. That he accounts do not comply with accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charites Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland 4. That there is further information needed for a proper understanding of the accounts to be reached. ## **Independent examiner’s statement** I have completed my examination and have no concern in respect of matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Janet Jensen, ACMA CGMA Ekstra Accounting Solutions **27[th] November 2024** 3 | P a g e ## **The John Hewitt Society** ## **Statement of Financial Activities For the Year Ended 31[st] March 2024** 4 | P a g e The Jobn Hewitt Society Balance sheet as al 31st March 2024 31.03,2024 Tot•1 Fund• 31.03.20Z3 Tot•1 Fund• Not• unr••t￿Ct0d Fund• Rertrlrt•d Fundi FIXED ASSETS Tangible assets 1.312 1.312 1.320 CURRENT ASSETS Cash at bank Prepayments Accrued Income 20.155 529 20,684 24,925 1,055 20,155 529 20,684 28,980 CREDITORS Arnounts lallin8 due wrthin oné year {9,1471 19,1471 14,1741 NET CURRENT ASSETS li.(K)8 529 11,537 24,806 TOTAL ASSEfs LW CVRREKf UABILMES 12,320 529 12,849 26,126 12.320 529 12.849 26,126 FUNDS Unrestricted Funds Restricted Funds 12.320 529 9,592 16,534 TOTAL FUNDS 12,849 26,126 The charitable company 15 entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31" March 2024. The members have not required the company to obtain an audit of its fjnancial statements for the year ended 31 Y March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for . (a) Ensuring that the charitable company k¢¢ps accounting records that comply with sections 386 and 387 of the Companies Act 2006 and (b) Preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act ?006 relating to the financial statements, so far as applicable to the charitsble company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies. regime The financial statements were approved and authorised for issue by the board of trustees on 2d il Iw and were signed on its behalf by Name of Trustee Date zgJ,,IIL Name of Trustee Date *Ylii 114 131 Page ## **The John Hewitt Society** ## **Notes to the Financial Statements** **For the Year ended 31[st] March 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statement of the charitable company, which is a public benefit entity under FRS 102, has been prepared in accordance with the Charities SORP (FRS 102)’ Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)’ Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the Uk and Republic of Ireland Companies Act 2006.” The Financial statements have been prepared using the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has an entitlement to the funds, the income will probably be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, a transfer of economic benefits will probably be required in settlement and the amount of obligation can be measured reliably. Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs relating to that category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible Fixed Assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life Office Equipment 25% ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when the funds are raised for particular restricted purposes. Further explanation of the nature of and purpose of each fund is included in the notes to the financial statements. 6 | P a g e ## **The John Hewitt Society** ## **Notes to the financial statements …continued** ## **For the Year Ended 31[st] March 2024** 7 | P a g e ## **The John Hewitt Society** ## **Notes to the financial statements …continued For the Year Ended 31[st] March 2024** 8 | P a g e ## **The John Hewitt Society** ## **Notes to the financial statements …continued** ## **For the Year Ended 31[st] March 2024** 9 | P a g e ## **The John Hewitt Society** ## **Notes to the financial statements …continued** ## **For the Year Ended 31[st] March 2024** 10 | P a g e