Charity Rexistralioll No. NIC1026771XR36973 NORTEIF,RN IRL* l.AND YOUTH FORUM I,"ORAM OICE 'I'HUAI.SCEART ÈIiiFANN NOIILIN AIRLAN YOUNGJ.TNS COLLOGUE TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 NORTHERN IRELAND YOUTH FORU Contents Pago Legal and Adininisti'ativc Informaliun Ttuslees Report Independcnt Audilor.8' Rcpui'l 8- 10 S(ateinenl of Financial Activities BalaiiLe Sli¢ct 12 Casliflow Siul¢iiici)I 13 Nolc5 to Ihc Fii)aiicial Sialen1¢ncs 14-23 r440RTHERN IRELAND YOUTH FORUM LLGAL AND ADMINISTRA'I'IVE INFORMATION Trustees Nicole Parkinson-Kelly Ryun Harliiig Uibiii-Tomas O Raghallaigli Clara Ni Huisceith Adain Ci'oil)¢i's Aoife Miirphy Colicn Taylor Eoin Millar Kate Lynch Madison Murpliy Max Kieraii Niiiiiili Mallaglian Ruai'i McBrid¢ Alimad Adaiii T3rookc Kearney Carla Hannan Ciai'a Heskeih Ine/ Murray James Reyiiolds K5¢niia l-lcui'hiieva Laui"rt BluLklcd&Fe Ziiiha Hvi'nai'do Resigned Sepleinber 2023 R¢sigyi)ed September 2023 Resi&Nnlliim Ryiin K¢arii¢y "I'otna.% Mui'pl)y Ti'istin Ni¢holls ResibTned Septembcr 2023 Resibyncd 8Lpteinber 2023 R¢appoinled ScplLiiibei' 2023 Appointed SeplLinl?ei' 2023 Appoinl¢LI SLI?tciiibLr 2023 Appoiiii¢d S¢plciiibci' 2023 Ai)pi)iiiled Scplenibci. 2023 Ai)piTrinlLd Sei?leiiibLr 2023 Appoiiiled SLpleiiib¢r 2021 Ai)poiiited 8epteiiiber 2023 lerlin Dli'ectoyi Ainundil 8I¢w(lrt Nalalie Cui'bell Offl¢¢ 68 Beri'y Sii'eet elf1151 BTI IFJ Reglstered CliarSly No NIC1026771XR3C)971 Audltar$ Mooi'¥ IN.1.) I,LP rjonegall l.louse 7 Doiicgall Sqiiai'e North Bclfasl BTI 5GB B4nkers Ulstei. B1L nk Lid 11-16 DoiiLgall Sqiiare Ea.qt Belfast B'fi SUB NORTHERN IRELAND VOUTH FORUM REPORT OF THE I'RUSTEES FOR THE YEAII ENDED 31 MARCH 2023 The irustees present tlieir I'¢port, togeilier willi the fin¢incial statements for tl)e year cnd¢d 31 Marcli 2023. The financial Stateinenls liave beeii pi'cpaird in ac¢oi'dan¢e willi Ilie accounting policies sel out on pft¥e 12. OBJECTIVES AND ACTIVI'I'IES Tlie Youth Fonim is established to pi'omole Ihe voice and bci)efit of yoiiiig peoi?le in Northern Ireland Iheirinafter called Ihe"ar<¢i uf benefit ) and to cducating and dbsisling su¢h yoiing i)eople Ihrougli Ilieir leisur¢ tiiiic aclivitie.q, so as 1() devclop Ihcir pliy.%ical, Ineiital and spii'itulll capacities, Ihal they may ￿'OW lo full Lna(urity as iiidividuals and nienibers of Society and tl)at Iheii. conditions of life may be improved. In furtherattc¢ of th¢ above objects the Youll) Foium niay., pi'ovid¢ or seLUI'e Il)¥ pi'UVi6iun of educational 1¢ nd r¢Lirdtiundl facilities and pi'aLIIcdl dS&ibtance foi. yoiing people viiliin tl)e ai'ea of bcnrfil. proniolc and caiiy oui, or a.ssi5t in pioiiioling a11d carryii)uy out reseai'¢h. sui'veys and iiivesligaliony and piiblish tlie iiscfiil iesulis. organisc or assist in organising Ineelings, training an¢J d¢bdt¢s and publisl) or assist in publisl)iiJg rcpoi'ls, periodicals, recordinLis, books vi. o(hei' dociiniLI)Is, procur¢ lu be wrillen aiid prinlcd, publislied, Ibsiied, disirihute(l and ¢ircul¢iled repoi'ls, periodiLals, books. pan)plilrls. leatlets oi. oilier docuiiienls or ¢oiiiiiiunicl¢ tioii,% in furili¢i'an¢e of Ilie above objccls. obtain. collecr and I'eceive nion¢y by wny of &Trant.%, doiinlions, l)CqUL'5t&, leglL CICS OY other lawfiil nieihod, provided Ilial Ili¢ Foruni liidy nut engage in any forin i)fpennanenl tradiiig. invcsl the n)oiiics of the foi'uni not i11lllledialely I'cquii'ed foi. th¢ furtlicr8iice of the said objLLls li) oi. upon sucli invesrmei)Is, sccui'ili¢.q oi. pi'upei'ty a.% iiidy bc Ihr)iiglil fil. subjcct nevci'il)LIL'sb 10.4uclI condiliunb {if any) as Inay for tli¢ liiiie being bL 11111)osed oi. rLquired by luw. re¢iiii( ¢l1)d Ii'ain voluiilLei'5 wiilJ I'clcvaiil skillli Io C£21'1y oiil the obJe¢l& of tl)c foi'iiin. Lmpluy oi. i)¢ly uny i)ei'soii i(1 bLipeivisc, lllb7dni.se anil Lai'i'y oli Ih¢' woi'k of Ili¢ Youili Foiwin tind iiiake all ILd%iill4iblc dnd n¢c¢ssyry piovi.8ion fi)r die payincnl ofreinLin¥i'alion lo ¢ii)plL)yees. pi'oiiiulc aiid oi'g¢ini.%e co-operation in Ili¢ uLhievcinenl Of thc ai)uve ol)jeLts Jn(I ID Ihni Lnd iu work iii sissocialion viili local auilioriiies and vollinlai'y oig>anisaiii)iis ¢n¥agcd iii Ilie turihLrdnce ul. Ilie ubove ul?jecls in Ilic ¢ifLa or b¢ntsfil. do all siich oihLI' lawfiil Iliings us may be neee.%sary foi. Ihc attminmcnl of the abovc objects ni. ai)y (Ifihein. MF.MBERSHIP Indivldual membei's All youn& i)eople agcd 11 25, wliose I'e,%idcnL'L is in Nui'tlierii Ircl#nd al'e eiitiiled lo bLLoin¥ individulil m¢inbei's of iiie Yoiiili foriini piovidiiig they fiilfil th¢ lullowii)&i ci'iteria.. ) Tli¢y slii)Iild be aged 11-25. bl Tli¢y sliould aclivcly 8ui)poi'l i]ie valucs. pi'ii?rilies, aims and objectives of Ilic Youth Foruin. c) Lon)plctL Irlevant mLnib¢rship rogJislrati()n. Individudl Inei)Ibcrs liave tl)e oppoilunily to p8J'licipB(e in all NIYF progirai)iiiies and will be inforiiied about Il)esc via a range of Lominiiiiiccilioiis mechclnibins. Individual meiiiber% 41r¢ noi rcqiiired io alteiid AGMS, bill are inviled lo do so. Iliey 41r¢ iiol ¢nliilcd lo voling righis bul those ivho iyisli to liuve volii)g cntiilcn)ent iii orgai)isarional malt¢r5 will be dii'¢¢ted lo Il)e 'uL(ive meiiibei'51)ip' liei., Or£&nisgtlonal Members 0i.ganisalionEII Meinber8liip is open to Iocic l Yoiiili Coiincils, Yoiiili Foniins, Youtli Cliibs, School, Coininiinily CTI'OUPS, Il¢gioiial Voluntaiy orgdlllbalions or otliei. i'el¢vanl young peoi)le'.% ui'ganisalioiis in Nui'tli¥rn Ii'elaiid, so lonsj as iliey proinote di¢ pai'ticipalion ofyouiig people and il)al.' a) Tli¢y dclivcly support tlie values, pi'ioi'ilies, aiins and objeciivcs of tlie Yi)Iiih Foniin. b} Tliey avlivcly proi)iole the paitiLiPi&iliun ol'youii¥ p¢oi)le iii (Iclision Inakin&T within Ilicir organisation. IYORTHERN IRELAND YOUTH FORUM REPOR"r OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Eacli organi.salioi) iiiust apply in wi'lting to tlie Youth Foiuiii by coiiipleting tlie necessary application process. Each Ul&FdnisatiDIl 15 eiitiiled lo iioniiiic1te 2 r#presentativ&s who will pai'ticipate in the (NIYF) Active Men)bersliip groiip. Oi'gaiiisational meinbei's will be entitled lo a range of beiiefils based on Ilie Youtli Foii)ii)'s pro￿.an)me of work at any i)aiticular lime. II is dn expcctalion of tlie Youtli Foium Il)al ellLh mcimber organis&lion would attend tl)c AGM uiiles$ apologies are I'cceive(l. It. a inembei. oi'ganisalion does not allciid 3 coiisecutivc AGM'S dnd docs noi piovide apologies, the Executive Coinmiiiee Tnay I'eview Iheii. membeiship. Active meinbers Th¢ Jciive meJnbei'.ship lier 1$ • 8fL)up vfyouih Forum JTi¢mbers wlio reuul¥dy engoBe in Lcnlrally organised Youth Forum aclivilics. Active iiici)Ibei¥ liave voting I'ibhls on mll Ilers of ,straiegic iniporlance lo IliL Youth Foi'iini. Lach active i))eniber will h£ive one vote. Thc Aclivc membei'¥hip lici. will aci as the Youth P.onim'% repi'cs¢iilalive.l)i)dy of young pe(Iplc IL nd ihis is wl)ci'c the organi&dLion will seek direclii)n on Ilie needs of young people and issiie.%. whiLli Il?e organisulion sl)ould ad(Iress. Active meiiibers will be Iieavily involved in sellii)g Ilie sli'alegi¢ direction of Ili¢ Youili Foiwin. To becoiiie an aLlivL iiieinber yoiiii& peuple can,, a) Be noniinatLd by d menibei. oi'gunisalion b) .8¢lf-noininai¢ fullowing Lngl¢ gcinenl in Yoiitli fonim woi'k al a local l¢vel Aclivc nieiiibei's iniis1.. a) Bc Iig?eil I1- 25 b) ALlivcly suppui'l the valu¢s, Pl'iOI'itie.s, uiins und ubj¢Llivtts ol. the Youth Foruni L} Be uciivcly iiivolvcd in il lucully biise(I pui'licipcilive pi'iicIIcL d) Tle dV6iilablLb to parlicipllle iii r¢¥iill1 r LLnif¥illy oi'g&nibcd Yoliili foniin autivilics C) Eiid¢uvoui' (o allLiid AGMS lind LCJMb. AL'iive nicnibers will bc uppoiiilvd on a bi-annual httsi.% follvwingi Ilic AGM. If active m¢iMbcrg are regularly abseni from cciilrally urgiaiiised Yvutti l.urui)I dcliviliLS Wltlioul apulogy or rea.8onuble Cxpluiialinn, Ilieii. position will be i'evicwcd. In Ihe evcnt Ihol u yoiiiig person cun no lon¥LT Purticipaie in th¢ ociivc liw., Ihey c4n remain an Individiiul M¢mbcr of the Youili Foiuiii providing Iliey Slill iiieei IliL ¥ligibilily cril¢ria. Tliere will be a mii)imum of two Aciiv¢ Meiiibersliip group mc¢tin8s per ye1£ r. Executlvc Commltlee Tlie Noi11iciM Ii'eland Yoiitl) l.uiiini is n)anllg¢d by an IxeLiilive Coiiiiiiille¢. Tlie ExL'LUtivL Loininill¢c is Illddl up ufiio f¢wcr Ili¢in 12 dnd n() Inore ilian 20 yi?ung pe(11)l¥ lau>Ld I1- 251 who ai'¢ drawn from (h¢ a¢iivc nieiiilKYyhip lie¥, FJcciilive Loniiilitlee niember3 will be elected on o bi-jnnual basis following J vole 4t AGM by tlie uctive nieinbci'sliip. Tlie niiimbei. of seuls Mvailal?IL oil Il)c Execiilive L'omiiiillcc will bc agreed by the outgoing Coiyuiiiltee based on numbci's ofiioiniiiations I'eceived, iepi'eseiilalion and slralegic direclion as scl by il)e active tiei. al Iliat iiinc. Tlie Ex¢culive Coinniiltee are respoiisible for Il)e overseeing tlie day-lo-day Inanageinenl of NTYF. Whilst il is i)oi a pre- requisite tlial the Excciilive Cominitte¢ is a fiilly represenlalive gi'oup; Il)c Youtli Forum will be mindful of tlie niakcup of the ¢onimittee in rerm5 of equulity legislliliun. Tlie Executive Loininiltee 8liull appoinl up lo 3 adulis lo the ￿1)lIn1t(¢¢. (usually defined a5 .soineone aged ()ver 25 aiid Iheiefore docs iiol quality lo be a 111¢mbcr of Il)e Youth Foruiii}. Tlio rol¢ of Iliese individuals will be 10 5uppoI'I IhE young people in Ilieir I'oles. It is proposcd Iliat eacli of these i¥pres¢iitaliv¢s will l)av¢ experieiice in oli¢ of the followiiig areas.. C()Ininiillity/Yuud)/VoliinLaiy Sectoi. Finaiiciul n)anagcinrnl Hiirnaii Resoiii'ce manageinenl Law NORTHERN IRELAND YOUTH FORUM REPORT OF'I'HE TRUSTEES FUR THE YEAR ENDED 31 MARCH 2023 Thcse Mdulis Lunnul ycl in Il?c Cl}￿U.perIl￿￿. Vicc Chllir. Ilonord]y.8ecrctary ur Trvusyrcr ¢#pa¢ily. They d() noi have a vole on oi.8anisalioiial oi. sti'ategic mallers. as witli other Execiitive Coniinillee membcis, biit.qhould provide input and advice. The adult Excculivc Ineinberb ivill be co-opted onlLI the F,xeciitive Coininiltcc by tlie Exe¢iilive Conin)iltec when in plliigiies Lan b¢ received via writlcn or electruniL coininuni¢alions. A( sucli Annual Gcneral McctlTig Ili¥ biisiness sliall include Ilie followinb.. a) The elcctioii of mLmbci'.8 to scrve on the cominillee. Committee clcclions nonnally takc place every 2 yeai's. b) The dppoinliiienl ofLLlcd io rec()n.8idL'r Iheii, po.8ilir)n. INANCIAI. REVIF.W Tlic organisulion had ner Lxpcndilure for rhe ycar ot. £216,9113 12022.. £111,881 l. Wl)en ddded lo the rescivLs bruughi toiwui-d the totLiI ieseive5 ul 31 Mai'ch 2023 ai'L £441,81112D22'. £()58,794). RESERVLIS POLICY li 18 IliL policy ol. Ilie oigJ4ni.%dliuii lu Inuinlain uni'e811'iclLII rLbervL& uf u Iniiiimuikn of six m(Inilis iunnii)y costs ol- I'csoui'c¢.s expend¢d oli goiirral aclivili¥s. 'I'hL orgianisalioii also hfts poIiLy iv niaintaiii ftirther iii)I'¢slricled rcsei'ves of ¢iii'renl I'ediinddnLy LQ.St4 uf (lie ui'ganislilion. A( .31 M&ll'LlI 2023 tliis wniild LqilHte lu £32,271 (2022.. £32,271). RELAI'LD PARTIES Tlie Cliarity lias no relalcd p￿lI¢s. PLANS FOR FUTURE PERIODS Ov¢i' Ilie cuminL yenr thc NIYF will ivoi'k lo cons0liddl¢ tis well as conliniie lo dcvclop oiii. organised willi LuLal Loiin¢illoi's, MLA5. MPS, Loi'ds, I'D5 aiid sciiators Li'oiii aci'os.s Ilie political spe¢lniin. Foi. LIS, P£llti¢ipatioii takes place di Ic)¢ul, regional, nalioiial and intei'nationiil leve15 and oiir broad political engllgcment I'eflc¢t.q this. The 2021-23 Execiilive Coiiiimillcc eiiaetLd 8ev¢i'41 long-leiTh sli'alegic cliai)ge8 lo oiii. Drgani8ulion with tlic piiblicalion of oiir yoiiili-led Qiiiilily Assiirdn¢e Fr¢llllCWOI-k, 'Nl Yuiiih Fortiix D¢liiied' alungsidL oiii Yoiiih Manil#blo lui. Cl)Illlbye' In addiliun. Ilic Conimillec lcd on a Ii'ansf(Ii'iiiuliunul rebi'dnd willi a new bl'and idcnlily, li iicw lo¥0 an(1 dibJjlul coi)iiniiiiiLffjilion% bli'¢ilcgry which iiicluded the rcdLSlbininbJ of oiir wel?sile, 'I'lie membership iilso approvLd imiH)11$11i1 ¢h¢inisulion, howevei., it was also a yeai. lliarked by pi'of()IiiTrd Sddncss and loss lor iiiany yoiing PeL)ple and stafl.. Lucy CTraingei', berved us Cliuirpcrson fi'om 2018 until 2021, pas.%ed away in Oclobei. 2022. Lucy liad an ii)Iin¢asuI'able iinpaLI un oui. oi'ganisalion aiid ev¢ry ii)dividual sli¢ In¢l. Liicy's inspii'cltioiial le(Id¢ishii), cfti'e for otlici's and deei) kindiiess will bc I'cincmbci'ed and chei'i.8hed by all uf lis al th¢ Nl Youili foruin and l)¢yi)iid. F4¢r legacy will coiitinue lo live on in dll tlial we do, Colien Tkiylor Cliairp#rbvn Hon. Secretary's Report The 2022123 fiiiaiicial yeai. litts been hugely successful foi. NIYF, we al'e pi'ivileged to be workiiig will) so iiiany young people Il)rougtliout thc rcgion ivliilsl proinoting youtli voice. Tlie oiil woi'kinuis ()f Il)e Covid - 19 paiidemic lias oftei'cd iiiany leaii)ing oppoi'tunilics foi. staff wlio continued lo iinplenienl i)05itive cliange to creatively niccl Ilie nEeds of yoiill p¢opl¢ iii dll clcii)cilts of oiii. woi'k, NORTHERN IRELAND YOUTH FOIIUM REPORT OF THE TRUSTEES FOR'fHF. YEAR ENDED 31 MARCH 2023 )roiighout this year NtYF l)avc ivorked hai'd to divcrsify funding strcdins and are cuntinuing lo biiild upon positive relalioiisliips locally. nationally, aiid intei.iialiundlly. I'he youtli scivicc fundingv climttie Lunlinues lo be conip¢litiv¢. aiid we look foiward lo idenlifyiiig new fLindinuT &tream5. Some of our k¢y liiglill￿ts aiid 8cliievemenls Iliis year l)ave b¢cn 11)c launcli of NIYF'S Youth Manif¢sto for Change. presenting at the Uiiiled Nation% Coiivention of the Rights of Ihc Child, allendin&i rh¥ globdl yoiith homclcssncss coiifei'ence in New Yol'k City and the eslablislinient of Nl's first cross-parly working group on youth parlicii)ation. 500 individually young p¥ople liavc bc¢n suppol'led through pi"Dgi'dinm¢s aiid tr1( Iiiiiig willi a wide i)eiwork Df youiig activists ITaincd aiid siipported deinonsli'aling impdct on skills, knowledge, and confidci)ce. One of NKYF'S key priorities is the iiive5tm¢nt iii our 51aff. I would like lo lake thi5 OPPOrtui)ity lo thank them for iheir i)assion. dedieation, and h£11'd woi'k. Tlidnk you to NIYF'S ex¢Llltive ¢oinmillee fui. fLiifillinLY Il)eir I'olcs ovcr and above as Irusi¢¢s. EXECUI'IVE C()MMITTF.E'S RESPONSIBILI'fibs IN RELATION TO THE FINANCIAL STA TEMENTS The Excciilivc Cummillee 18 I'eqiiii'ed lo pi'epare fin(Incial .%latement.I' which givc a (rue and fAir view of the s121 ie of the charity's affair.% kiiid uf its incoiM¢ aiid cxpLndilurc for Ilie y¢dr. In preparing tlic financial .%lalement the ¢xeLuIivc Loinniillec are I'equii'ed to Select suitablc accoui)liiig polici¢s, Iu dpply tlieiii consisicnily and io mak¢ judgcnicnls and cslinialcs Il)ai al'e I'eiisonuble and prudent. The cxecutive commillee ar¢ respon5iblc toi. keepiiig pi'OPLr uLcouiitin8 rcLoi'ds which disclose, wilh r¢asoi)ablc a¢cui'ocy kil any liinL, IIIL financial p()sition ol-llie cliiii'ily. Tn Ln%iirL Iliat pi'vpci. books lind I'ecur(1.8 al'e kcpl t5)e clidl'ity liic s eiiipl()yLd api)I'oiii'id(¢ly qualilicd pLibonnel and In¢iintain¢d dppi'opi'ialL Luiiipulerised aeL(iunling sy,gl¢ms. 11 is also I'espon%ible for Saf¢￿lai.d1nbTr Ihe assets of Il)L chai'iiy aiid h¢iicc fol. lakiiig rcasonuble siepl fDI' the pi'¢vcnlion and dclLLlioii of fi'aiid and oiliLI' ii'i'egulai'ities, STAI'EMENT OF DISCL()SURE TO AUDITORS Su fur as the Iiicinbers ofrlie Ixe¢uliv¢ Comiiiillcc Ili'c iiwai'e Iliere, Ib no rclcvanl uudil infonnalion i)I'wl)ich Ilic C,Iiarily's Iidiloi-s ui'e iin1c Wcll'e iiiid they liii vc lakLn ull Ilie .%lcpg tlial Ihcy oiig,hi lo huve taken to mcikL Ihcmselvcl Iiwui'e of any rcl¢vdnl uiidil inforni(iliun aiid to e.%14blis1i 11141 (lie Cliarily's uu(lilor8 arL 41WaTe of Ilial inforinaiiL)n. Appi'oved by the cammitlee and sig?ned on their behalf on by: N£imc. Dal¢'. 3011/1¥ Title.. Chairperson [rJI￿j 101,12+ Title.. Treasui'er NORTHERN IRELAND YOUTH FORUM INDFPENDENT AUDITOR'S REPORT Opinion We lidvc dudited Ilie aLcoiinls of Noitliern Ii'eland Youth PorLim {the 'Lliai'ity') foi. tlic yeai. ended 31 MdrLh 2023 whicli coniprise tlie Siateinent of Financial Aclivilies, Il)e Balance Slie¢t, Ilie Stateinent of Cash Flows and the notes to Il)e accounts, iiicludin&J a suminaiy of SigTnificdnl acLouniit)g policies. The finc11icidl reporling fi'ainewoi'k Ih¢l1 has bccn dpplicd li) their pi'eparation is applicable law and United Kingdoin Accoiinling Standards, incliiding Financial Repoi'ling Standard 102 1.he Fiiianuial Repoi'lii)g Stand81'd applicable in tli¢ UK and RepubliL ulli'eland (Uiiitcd Kingdoiii Gci)ei'dlly ALcepied Accountin8 Practice). Lli oui. Oplliion the fuian¢ial stat¢in¢iils'. give a ￿le and fail. view uf the slate of the chai'ity's 8ffil11'S as at 31 MdrL'lI 2023 and of it5 in¢oming I'esources dnd application of I'e,%oui'ces, incliidiiig its income and cxp¥ndilui"¥, foi. tlie y¢ai' tlicn cndcd, have been propei'ly pi'epared in accoi'dai)c¢ with Uniled Kingdoni Geiiei'ally Acccptcd Ac¢gunliDg Practice. and liavc bcen pi'epai'ed in accoi'dance with the Cliai'iiics Act (Noitliem Ir¢land) 20011 and Ilie Cl)ai'itie,q Act Northern li'eland) 2013. Basls fur oplnlon Wc ¢ondu¢tod our audit in accordance willi IiilciTrulioiial .8iandards on Auditing IUKI IISAS IUKII and api)licablc law. Our I'esponsibililius iindur thosc 8l¢iiidards iil'c fLlI'iher desci'ib¢d iii the Aiidiroi's I'espI)ii%il)ililics foi. the (iiidil of Ihe aceoiii)r8 seL(iun of our repurl. W¢ ￿re iiidLPLndeiit ofil)e cl)arily in accurdanc¢ willi tlie eiliiLal rbquireinenls Ilial are rel¢vanl lo our audit of Ilie accouiils in Ihc UK, includin¥ Ilie FIIC'S Eiliical Sittndai'd, Emd wc havc tiilfilled our oil)er eil)ieal I'esponsibililics it) accoi'dc2ncc with thcsc I'eqiiii'einenty. Wc believe Iliai tlie audit ¢vidcncc we have obiain¥d 1.8 sufficient and api)rui)riuli lu i)rovide 8 basis foi. our opinion. Coiiclwslons relallng to gulli¥ CDnL'Lr In audiling IliL finanLidl slulLniLnls, we liave concluded Ilial tlie IrustL¢5' Use of Ilie going concern basis of accouiiling in lh¢ prcpaiation of (li¢ financial slalciii¢nls is appropriate. Bused Iin IliL wtsi'k wv liave perfoi'iiied, we liave not idenliliLd aiiy iiiatei'ial unLcrlainliLb fLlalinbT io events oi. cunditiui)s Ihai, individLially ni. colleciiiiely. iiiay cii4t .%igiiiificanl doiibi on Ilic cli¢ll'ily'.% dbilily Io LOI)tii)iie 8 d gioiiigi conLeii) r()I' a pcriod of ui Icasl twelve monilis li'oin whLn Ilie fiiiiiiicial staienieiils are aiiihi>i'i.%¢d foi. is&iie. our I'esponsibililies and Il)c rcsi)(>iisil)ilitics of Ihc Iiiislees with I'c%i?¢cl lo going conceim are desci'ibcd in the relevant seLliolls uf Iliib repurl. ()tlier Informatlon Tl)e oilier irtforinaiion ¢oinprises tlie inforniaiiun included in Ihl aiinual report, oilier iliun Ili¢ a¢Luui)1s and our audilur, r¢i)oi'l Iliei'eoii. The Iivstee% al'e I'espon.%ible foi. Ilie oil)Lr ii)tortnalioi). Oui. 01)iiiioii on Ili¢ ic¢oui)l.s do¢% rtoi covei. the other infiii-llllc lion Eind, Lxcepl lo tlie extent oiliei'wi&e expliLiily staled in our Ici)ui't, Ive J() nol cxi?re.%8 Iiny forin ol. &1SSllI'aiiee onclusion Ihei'¢on. In ¢onncction willi oiii. yiidil of tli¢ Ui¥ULinls, oiir respoiisibilily is to read the oihei. infL¥rmation and, in doing so, ¢onsid¢i' wlieilicr Ilie other infoi'i)ialioii is In#lLI'ially ii)¢oiisislenl with tlie accounts or our knowlLdg7¢ obtained in Il)e lludil or oiheiwise appeals to be n)iiieriully iiiissialed. Ir we identify sucl) nialcridl inLOI)8islei)cics Ol. dppareiii niat¢riul InisslalciiiL'nls, wc are reqiiired to detennin¢ wlieil)er Il)erL is a material Inisstateineiit in th¢ aL¢oiinls or g In¢ilerial iiiisstaleiiicnt ol. Ilie otlier infoi'inalion. If, based on Ilie wurk w¢ liav¢ perfariiied, wc conclude Ilial thei'e is a Inalei'ial misstatcincni of Iliis other infonnlllion, we al'e Yeqiiired Ii) report Ihl¢ I fa¢l. Wc have iioiliing lo i'epoil in Iliis regai'd. Matters on )vlilcli Ive are requlred to rcporl by exccptlon Ii) Ihe liglit of the kiiowle(Ige #lid u11(Ivrstdiidii)g L)f the Ti'ustees and its cnvii'onn)ciil obii?ined iii Il)e coiirse of Ilie Hiidit. we l)clVC not identified liiciiei'ial Inisstaleiiienis in tlie 'l'iiisiees' R¢i)oit. We have iiothiiig 10 I'¢poi'l in rcspcct of tlic followii)g nialleis in relalioii to wliich the Chai'iilc5 Acl 2013 r¢quires us lo I'eport lo you if, in oiii- opinion: adeqiiatc accoiinling records have not been kept, Ol. I'eturns adeqiiate foi. oiir aiidil hiive not beeii received from branclies not visited by us; or Il)e fiiiancial stalcii)ents al'e not in agr¢cinciit witli Ilic aLcounliiig I'eLurds dnd relums,. oi. cei'Liii) diselos111.es of Tiustees, I'einiinerdliun bpecified by law ¢ll'e not iiiade. oi. NORTHERN IRELAND YOUTii foRUM If4DEPENDENT AUDITOR'S REPORT we have not I'eceived all the infoi'iiiation aiid cxplanaiions we I'equii'e for oiii. aiidit,. or the Tiustccs wci'e nDt entitled tu pi-ep¢ire Ilie financial staccillcnlb in accordanLC willi the 51nall Lompanie.8 regiiT)e and lake advantage of Ihe 8iiiall cotnpanies, exeniplions iii pi'eparing Ihe Ti'ustecs, Repui'l and fiom Ilic i'equii'ement to prepare a sli'ategic I'epoi't. Responsibilities of Trustees As expldinrd moir fully in Ihc Siatenienl of Truslccs, Ile,qponsibilili¢s, thc Trublee.q', ai'¢ responsible for thc prcpdi"¢ilion of tlie finvernance ()r the elilll'ity. Based on oiii. undeitslandiiig of ihi ¢h21 rity aiid ils opcinting ciivii'oiimeiil, we dct¢rn)iii¢d Ihal Ihe niosl sigi)itieanl fi'ainewi)i-ks wliicli liavc a dirccl 1IIIPilCt on Il)c pi'ci)Ui'uriun lif th¢, tiniincic11 Si&ilcinenl% Iii'e tliose I'clalcd lo Il)e rLI)Ol'ting ri'ainLwork, (FRS 102, Ilie L'liarities ALt (Noi'ihei'n Ii'Llund) 2008. Tlie Cliai'iiies IA¢Lounls and Repvris) IlegFuldli(11)s (Noi'ilicm li'eland) 2013, the Cliai'ily SORP Ilt)d UK fiiiuiicial I'cpoi'ling striiidc21Yls as issii¢.g by the fii)ai)Lial Rcpoi'liiig Coiincil). Additionally. we Lollcliidcd Ilidl Iliei'e Llre sigJnilicanl laws and I'Lgulations iii I'elaliun lo thc eniily's clidrildl)le slalus and aLlivities ot wliicli Iion-coiiiplianLe iiiay Iidvc a iiial¢rial effect L)ii Ilie fiIiancial slalemvnts. We assessed Il)e siisceplibility of the cl)ai'ity's finHn¢ial stateiiienls ID niatcrial Inis%tatement, including l)ow fraud Inighi oLLiir. includiii¥ evaluating niandbieiiient's incei)lives and LlPI)(Irtuiiilics lo Inlliia%e eui'ning?s oi. intluence Ihe reportcd rc5uIts. Fi'om the I'¢SLIIt8 of oiii. cl.%ses.%niciil, w¢ dLtciinined tl)al the pi'illcipl¢ I ii%ks of fi'alid I'el(It¢ Io 1)081ingJ inupproprialc joiiimal cnii'ieb aiid use of ¢liarity tiindb for purpiise.% 01115idc of rcslriLliuns iiiipi)sed by tlic donor. Jn coii)nion willi all uu(lils under ISAS IUKI, we at'e i'¢quii'ed 10 pei'toiTh specific pi'ocedures to respond lo Ilie risk of iiiai)agenient ovei'i'idc. Audlt re5pon5e to rlsks Identllled As part of an aiidil in accordance with ISA5 (UK) we exercise pi'ofessional jiidgcmcnt and Inainti?in professional scepticisin Ihruubjliout ilie audit. Audit pruL¢dure5 pei'l'oi'ijied by ihe ¢ngyagyeillent teain included,. W¥ ohiaiiied ¢ili iindci'slandiiig of the cliai'ity Intel￿al conli-ol syslem,s 111 oi'dcr 10 design aiidil pi'ocediii'es that are ai)propriale in the cii'cuinslaiices, bul noi for the puii)oses of expressing an opiiiion 011 11)e effectiveness of Ilie We obtaincd dli iindcrslanding of lioiv tlic charity coinplies witli relevani laws and regulations, inlliiding Iliose as a result of its Icgisli'ation willi Il)e Cliai'ily Coiiiinission foi. Nortliern trcland by making enquii'ics of Inanageiiienl and tliose chiirgcd witli &Jovei7]ai)ce. Enquiry ul Inanageincnt. Iliose chargcd i¥it]i governaiice aiound actual and polenlial litiglllion and claiins. NORTHERN IRELAND YOUTH FORUM NDEPENDEf4T AUDITOR'S REPORT Enquiry of entiry stsff lo identify any iiistai)ces of non-conipli£1nce with laws ic nd I'egiilatioi)s. Pcrtorming analytlldl pi'ocedui'cs to idenlily uiiy unusual or unexp¥Lled rclationships Ihdl iiiay indicatc risks of niatei'idl mi.%slaremeiit diie to fi'aiid Revieiving minutes of Ineelings of thos¢ charged wi(h governance Reviewii)g financial slateiiient disclosures and testiiig to siipporting dociinientation Ir) assess Compliance witli applicablc law& diid reyilatiaiis, Audilii)g rhe i'isk ot. n)anagen]¥i)i overi'ide ol- conti'ols, including thjough Icsting jouriial ciili'ics and oiher adjustinents foi. ill)l)I'opI'ialeness, IL nd evil liialing Il)e blisiness r1( tionale of significant ti'ansdLlions Il)ai are iinusiil)ci' than tlie I'isk (If not dclccling one I'esuliing? from ei'ioi.. as fi'aiid mdy involve delibei'ale eoncc1( Iineiil Ihioiigh collu.8ioii, forgeiy. iniei)lional omissions, misrepresei)talions or tl)e override of inleriial conlrol. A fLlI'iher degci'iption of oiii. I'esponsil)ililies is availc1ble on the Financial RcpDrting (.i)Iiiicil's web511e at: liiips'.Ilwwiv.Ii'c,oi'g.uklauditorsi'¢5ponsibililies. This descl'iplion r()I'in.41)art of our dudilur's r¥pDrl. Use of our report Tlii.s I'eporl 1% iiiade bulcly lo Ilie cliarity's iiieinbei'&, body. Oui. audit woi'k lias b¥cn undeitaken so tlial we illighi slate lo Ili¢ chai'ily's niciiibei's iho.8e mutlei's we arc I'e411ircd lo slftle lo Ilicni in Rn auditoi's, i'epoi't and foi. no oth¢i' purpuye. 'I' Ihc ftillcsl cxtenl pciinillLd by law, we du nnl acccpl or 455uiiic I'cspunsibility to siny()ne tsil)ei' Ihttn tlie Ll)arity (1nd its Inenibers ys u budy, lur DUI. dudil work, for Ilii.% rvpoi't, ur for tl)e ui)iiii()n,s we Ii¥vL l(Irmed. Oort Moorc (NII LLP 301112024 Cliwrlered Accountants Slalulnry Audltor 4111 Flvui. DuilL￿Tall IIDuse 7 DoiieLyall Squui'c Noi'ih Bclfasl FI'I'I 5GB 10 z o NORTHERN IRELAND YOUTH FORUM BALANCE SHEET AS AT 31 MARCH 2023 2023 2023 2022 2022 Note5 Flxed Assets 40,871 37,724 Curi'ent Assets DcbtOl'S Casli at Bank aiid in Hand 298,1)05 134,678 432,683 350.109 343 829 693,938 CrÈdltors: 4inounts falling due wltliln oiie year io Lyet Current Assets 400,940 621,070 Net A55et8 441,811 658 794 Fund&: Unrelilricled Reserves Rcs11'icled Rcscrvcs 11, 12 11, 12 534,793 (92,9¥2} 517,253 141,541 441,1111 6514 7()4 AppruvLd by Ilie executive L'oiiiiiiillce oil and sigyncd oli il& belialf by.. Nai)i¢.. Dule,, 30/£/2 I'iile.. LliaiTrei'son Dale.. 3c•l,IL+ Title.. Treasui'er 12 NORTHERN IRELAND YOUTH FORUM CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCII 2023 2023 2023 2V22 2022 Notes iyet casli inllow Froiii operatii)g aclivilics 14 (195,803) (55,570) Returns on Investment and servlolng of finance Interest reccived Nvt cashflDw frvm returuy Inveslnieiit and &ervlclng ol. tlnanee CapllAI expendlture and Iinanclal Investment Paymcnl to LlCqUlI'C Ilc iigibl¢ fixcd assets .-113,3481. Net caslifltsw from eapltal expcndlturL' Mnd Ilii#nLlul InvestmLnt (13,148) IncreaselldecrLnse) In cash (209,151) {55,570) Cash dnd Lii%h ¢'quiv41LiIIs (Il Ilie bcginniiig ol'ycar 343,829 399,399 TotTrl ea$h And ¢Ash ¢qulvAlenls at Ilie eiid of year 1.14 678 343 829 13 NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR TIIE YEAR ENDED 31 tVlARCH 2023 ALcounling Pulleie 1.1 Aceounting Collvention 'l-he finaiicial stdlemenls have been prepared in accorclaiiLC Wlth Accolintinb and Reportin&J by Charitics.. Slal¢ment of Recoiiimendcd PrdLlice applicable to chaYiti¢s piepdring Ilieir ac¢ounts Iii accordance will) Ilie FinanLial Rcportiny Siondni'd wl)ich llpi)Iics in the UK ai)d Republic of IT¢lknd 11."RS IU2) (clTccliVC l J4nullry 2015) {C'.huriiici %()RI• (FRS 102)), lh¢ FinlK n¢iul R¢portinB Stundard uppli¢4Eile in the UK Republic of Irelllnd (FRS 1021. Cjoing Concei'n Ai tl)e tiine of appi'oving Ilie accouiilb tlie iiuslees liave a I'easonable exi?eLtdlion that tlie ¢liranls, donation5 and gFift8 and is inclu(l¢d in full in the Si¥l¢iiicnl of Finiincial Activities when I'ecciv?I ble. Gi'dllt.4. wherc cnliilenienl i.s iiot condirioi)al on Ilie delivcry of H ,8pecific p¢i'forinanLe by Ilie ¢liai'ity, arc reii)giii.sed wliBn tlic Lliai'ily b¢Loincs unLoiidiii(Iliiilly ¢nti(Icd to Il)e gii'#nt. Donalcd servic'¢s 1£ lid facililics Hi'e iiicluded &Fraiiinie ac(iVltics and is recogniscd wliei'e tliere is entiileinei)I, ¢erlainty of receipl and the an)ount can be Ineasui'ed with sutficienl i'vliubility. 1.11 Expendlluyc F.xpvndi(uiE is I'eco¥nised un an acci'uals basis as a li&bility is incuri'ed. FuIiding pi'ovided Ihrougli contractual L grcemenls aiid pei'foi'iiiiince I'elated grL?nls al'c retiv&ini.%ed a5 goods oi. SCl'ViLe8 are siipplicd. Cosls of by¢iiei'ating tunds are iliose costs inLui'i'cd in dtlraLtiiig voluniary income, and iliose inLiirred iii tra£ling activilieb Ihat raise fuiids. Govei-n(Ince costs iiiclude those iiicui'i'ed 11] Ilic goveinaii¢e of its assets uiid are piimai'ily associal¢d with 14 NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 con,qlitulioiial and staliiloiy iequii'eiiieiils. Siippori Losis incliide Leniral functions and liave been allocated lo activity cost categorics on a basis Lonsislenl wit]) tlie use of I'esources. e.¥. allocating ot'ri¢e pi'operty costs by flooi. ￿'ca8, iknanagenienl and human resources costs by the numb¢i' of slafl-. and finance and IT Cost5 by work doi1e. Debloi's Trade and oiliei. debtoi's air recogiiised al the settlement ainounl due after aily trade discount offered. Prepayments are valued al Ilie aiiiounl prepaid iiel of any trade discounts duc. I.IU Ca511 al bgiik and In hand Casli at bank and casl) in hand includes casli and sliorl terni liiglily liquid inve.%timents i¥iih a 51ioit Inafurity of thr¢c Iiioiiths oi. less froiii tlie ddte of acquisltioii oi. opeiiiiig of the deposit oi. siinilai. account, l.lj Credltors #nd provlsluns Credili)1'4 lind pi-ovisions ar¢ I'¢cognis¢d whc2'e the chai'iiy has a preseni obligaliot) reguliing from a past event that will probably I'esiilt in tlie Iransfei. of funds to a Iliird party and Ili¢ ainounl due to sctilc tli¢ obligation can be i))easui'ed oi. eblimdlLd relidbly. Credi(ors and provisions are norinally recogni,%ed al their .8ciilcmcnl ainounl aller allowin&T foi. %iny Ii'¢ide discoiinls diic. 1.12 FlnllnL'lul Instrunients 'l-he Lhdi'ily only has fiiian¢it11 asset.4 42nd fiiiancial liabilities of a kind tlidl qiidli fy a% basic finaiicial ili.qli￿nlen1$. BdSIL' tinilllCl¢il in51ruineiils are iiiilially recoAiiised al Iranbaclioi? vali1¢ 41nd bub%LqiiLntly nieasuTcd al Ili¢ii' sLtileiiienl value with the ¢x¢eplioii of baiik loaii8 whicli al'e subsequeiitly nieasui'ed al amoi'lised cost usiiig the effcclive int¥rLsI IiiLihud. 15 NORTFIERN IRELAND VOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS foR THE VEAR F.NDED 31 tVAARCH 2023 ,Salories The (otal cliarge for salaries, national insurance and pension costs was £790,575. Tliis lias b¢en disclosed in Ilie Statement of fiiiai)cial aclivilics as I'ollows: 2023 2022 Waues and 5alai'i¢s Social seciirily LUS18 Otliei. pensioil costs 674,219 64,545 Sl,811 489,109 43,687 38,112 790,575 570 908 2U22 2V22 Average numbei. of ciiiployees durin¥ period.. 21 16 There iYa5 onc Liiipluyee wh05# eiiiolumenls cxceeded £60,00012022', nil). Tlie key Inanagttimenl personnel or Il)e Chai'ily includL the CIIlL iipcr50n, Vicc Cl)uii'pei'soi).'I"I'LM,sui'ei'. I loi)oi'dry Seci'¢taiy,TivstLLS ai)d Ii)Ici'iiii Dii'eLtoi's. 'I"IIL t(i(dl ¢illployLL benefits ol'iliL k¢y iiianagLiiienl pci's()nnLI of Ilie Cliarity wLI'e L137,57112022.. £102,140). 16 NORTHERN IRELAND YOUTH FORUM NOTES TO THF, FJNANCIAL STATEMEN'fs FOR THE YEAR ENDED 31 MARCH 2023 3 Income from Charltable ActivitiLs Uni'estrl¢tcd unds Designated Unrestricted Fund$ Restrlcted Funds Total Fund 2U23 Total Funds 2U22 Grants Receivable EA Col'e Graiils Nl Housing Executive Translink Youili NviWL)rk for Peace (Peac¢ IV) Aicl& and Norih Down ti.c, Pcllce IV- Aiiiplify Tudoi. Trust DPC Cliiinge Pi'ujecl 13elfdsI C ity Coiincil Dcpai1in¥nt of Foi'cign Affairs and Trdde - Recoiiciliaiiuii 7,500 7,500 33,135 27,794 69,D60 30,591 33,346 33,135 27,794 7,733 7,733 1.935 4,456 159,361 60,000 55,000 19,9911 107,981 IU7,981 20,973 20,973 84.97G 50,QOO Esinev F¢iirburn 'riitor Tiiisl BCC. Covid Rccovciy CFNI Heiiiy Siniili Wliil¢'inountiiiii Joscpl) IIIiwiiii'¢e 'I'NL Doriiiaiil ALcounib NIHF. Fli)Inelcs8nLSq Pi'¢veniioii fund Coinmiinily I