Charity Registratlon No. P41C1026771XR36973 PROMonNQ YOUYHV0104 NORTHLRN IRELAND YOUTH FORUM FORAM OIGE THUAISCEART tANN NORLIN AtRLAN YOUNGLINS COLLOGUE TRUSTEES REPORT AFID FINANCIAL STATEMENTS FOR THE YEAR Ef4DED 31 MARCH 2024
NORTHERN IRELAND YOUTH FORUM Contents Page Legal and Adiniwstralive Iofoiillaliou Tnistees Report Independent Audiloi's, Report 8-10 Staleinent of Financial AclivitAe5 li Balance Sheet 12 Cashfiow Statement 13 Notes to the Financial Statements 14-24
NORTHERN IRELAND YOUTH FORUM LEGAL AND ADMINISTRATIVE INFORMATIOE4 Tru8tees Nicole Parkinson-Kelly Ryan Harlillg Oisln-Tomas O Raghallai8h Ciara Ni Iluisceiih Adatn Crothers Aoife Murphy Cohen Taylor Eoill Millar Kale Lynch Madison Murpby Max Kieran Niamii Mallaghan Tliiari McBride Ahmad Adam Brooke Kearney Carla Hannat] Inez Murray James Reynolds Kseniia Heorhiieva Laiira Blackledge Ziiilia Bernardo Resigned September 2023 Resiglled September 2023 Resigned Septetuber 2023 Reappointed September 2023 Resigned Seplemb¢r 2023 Reappoillted Seplenlber 2023 Reappointed September 2023 Reappointed September 2023 ResigDed September 2023 Resigned September 2023 Resigned September 2023 Resigned September 2023 Resigned Septeniber 2023 Appointed SepteLnber 2023 Appointed September 2023 Appointed Septcmber 2023 Resigned Jiily 2024 Appointed Seple)nber 2023 Appointed Sepleinber 2023 Appointed September 2023 No longer a board meinber- Jiiiie 2024 Executlve Cominittee John Kane Sofia Andersun Jack Dalzell Claire Heskeili Einiear Crozier Ellen Taylor Genevieve Mccollum Ryan Keainey Tomas Tristin Nicholls Resigned Septeinber 2023 Resigned Septeinber 2023 Reappoiiited Septeinber 2023 Appointed September 2023 Appointed Septeinber 2023 Appointed September 2023 Appointed Septembei 2023 Appoillled Septembei. 2023 Appoillled Seplembei. 2023 Appoillted September 2023 Assi$thnt Directors AmaDda Slewarl Nalalie Coibelt CEO Paul Dynes Appoillted April 2024 Offlce 68 Berry Sir¢¢t Belfast BTI IFJ Registereil Charity No NIC1026771>J136973 Au(litors Moore (N.I.) LLP Donegicll Hoiise 7 DonegL111 SqtiaLe Norlli Belfast BTI 5GB
IYORTHERN IRELATr4D YOUTH FORUM LEGAL AND ADMINISTRATIVE JIYFORMATION Bankers Ulster Bank Ltd 11-16 Donegall Square East Belfast BTI SUB
NORTHERN IRELAND YOUTH FORUM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trnstees preseiil their report, together willi the financial slateinei)ts for the year ended 31 March 2024. Tlie finaiicial $talemenls have beeli prepared in accordance witli the a¢countiiig policies sel out on page 12. OBJECTIVES AND ACTIVITIES The Youth Forum is established lo proinote the voice and benefit of young people in Noribern Irelatsd (hereitsaft¢r called tbe'area of benefit ) and lo educating and assisting such young people through their leisure ti]ne activities, so as to develop their physi¢¥d, Inental and spirityal capacities, that they inay grow to thll maturity as individuals and membe13 of society and that their conditions of life llY be improved. In fvrth¢iance of the above objeGls th¢ Yoiiih Fornm inay: provide or 5eciire the provision of educational and reciealional facilities and praclical assistance for yoiing people within Ilje are& of benefit. promote and ¢arry out, or as51St ID promotiDg and carrying ou¢ research, surveys and investigations and publish tbe useful results. organise oi assist in organisillgmeelitigs, training and debates and publish or asslst iti publishing reports, periodicals, reGordiugs, books oi other doculnents. procure to be written and printed, published, issued, distribiited and ¢irculated reports, periodicals, books, pamphlets, leaflets or other docuinents or communications in fvrtbcrance of Ibe above objccls. obtain, collect and recekve Enoney by way of grants, donations, bequesls, legacies or other lawfiil method, provided that the Forum may not engage iti any form of permanent Iradirng. invest the mollies of the borujn not I)MediatelY required for the furtlierance of the said obje¢tv in oi upon siich investmellls, seciirities oi. property as may be thought fit, subject nevertheless lo siich ¢onditions (if any) as may for tb¢ time be imposed or required by law. recruit and ts'ain volunteer5 Nvlth relevant skills to carry out the object5 of the Foium. employ oi. pay any person to sup¢rvis¢, orgllnise and carly on the work of Ibe Yoiith Foru and make all reasonabl¢ and necessary provision for the paymetst of iemuneration lo employees. pi'omote and organise co-operation in the achievement of the above objects and to that end to work association WLtb local aiithoi'ities and voluntary organisalions engaged in tbe fiirtherance of the above objects ill the area of benefit. do all siich other lawful things as iDay be necessary fol th¢ attainment of the above objects oi. any of them. MEMBERSHIP TIIE Youth FoNiii is a ineiiibership orgaiiisation and a5 siicli the meinbersliip slrucliire5 are detailed below., Iiidividual meinbers; Affiliate nieittbers. Organisalional inenibers. Execiilive Cominitlee. Iiidividual meiiibei's All young people aged 11 25, wliose residence is iii Norilieiii li'eland al'e eiilitl¢d to becoiiie iiidivid1131 meiiibers of the Yoiilli Fonim pi-ovidiiig they fiilfil tlie followiiig crileri&: l. Tliey shoiild be aged 11-25. 2. Tliey slioiild actively suppoi't tlie vali)es, prioi'ilies, aiins aiid objeotives of the Yoiiil) FoLlIm. 3. By coinpleliJ]g ielevant iiieillbei'sliip LegislLalion. 4. 111(lividual iiieinbei's Iiave Ilie oppoi'ts)iiity lo pai'li¢ipate iii all NIYF progi'ainm¢s aiid Ivill be iLifoi'ined about Iliese via a lange of coininiiijicalioiis iiiecliknisins. 5. Iiidividiial ineittbei's Ill'e not i'eqiiired lo allend AGMS, bill ai¢ iiiviled lo do so. 6. Iiidividiial IneinbeLS 1¢ re eiililled to voting i-iglil5. b. Affiliaie meiiibei's
IYORTHERN IRELAND YOUTH FORUM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Affiliate iiiembership is opeii to any young person, aged 11 25, who lives oiitside of Noriliern Ireland and have an interest the work of the Youili Foniin,. issiies that young people face in the jiirisdiolion,. and l or would like lo becoine involved in applicable Youth Fowm project woi'k, campaigns, events, semillars et¢. Affiliate ineinbers are required to fvlfil Ibe followillg crileiia: l. They sbould be aged 11-25. 2. They should a¢lively support the values, prioritie5, aims and objectives of the Youth Foru]n. 3. By ¢ompleling relevaiil membership registralLOn. 4. Affiliate members have the opportunity lo participate in all NtYF prograttunes and will be informed about these via a rallge of comjnunicalions mechanisms. 5. Affiliate member5 are not i'equired to allend AGMS, but al'e invited to do so. 6. Affiliate members al'e not entitled lo voting rights. Organisational M¢inbS Organisalional Membership is open lo local Youth Councils. Youth Forums. Youth Cliibs. Schools. Community Groups. Regional Voliinlary organisalions or other r¢levant young people's organisation so long as they promote the participation of yoiillg people aud Ibat: They a¢tively support Ibe values. priorities, aims and objectives of the Youth FoLlJm. 2. They actively promot¢ Ibe participation of yoiing people in decision Anaking within their organisaliots. 3. Each organisation miist apply in writing to the Yoiith Fonun by completing tlie necessary applt¢alion pL'o¢ess. Oi'ganisalional membei's include those that we are actively worktDg with and will represent a nehvork of like-minded organisations who will provide oppoituDitie5 for yoiing people and collectively pi'ojnole yoiilh voice. d. Execiitive Committee Tl)e Northern Ireland Yoiiih Foniin will be iiianaged by an Executive Coi)i11iitlee. Tl)e Execiitive Comniillee are responsible for organisalioiial governaiice and overseeing the day-lo-day maiiagenient of NIYF. Wliilsl it is not a pi'e-i'eqiitsite that the Execiitive Con]mitlee is a fiilly represenlalive group. the Yoiiili Foniin will be ii)indfiil of the niakeup of Il)e coininillee in lernis of eqiiality legislalion. Tlie Execiilive Cokllniitlee will be iiiade up of no fewer Ihaii 12 aiid no more tliaii 20 yoiii)g people (aged 11 25) who will be di'awn fi'oiJ the Youth Foniii)'s lne1be1'Ship 1]olIg1] election aiid ¢o-oplion if deeiiied appiY)priale. iv. Execiilive Committee iii¢inbers will be elected on a li'i-antiual (three yeai'ly) basis followiiig a vole al AGM ai)d subseqiienl co-oplion by t]ie iiicoi)iiiig Exeeiilive Coiniiiillee if oiitliiied iii Eleclioii DocU1entatio1i. Tl)e i)Liiiibei' of seals available oil Ilie Execiitive Comniitlee will be agi'eed by Ilie oiilgoii)g Coinmitlee based oil iiiiiiibers of iioininalioiis received, i'epi'esentalion and sli'alegic dii'eclion al Ilial liine. vi. Execiitive Coininittee iiieinbei3 ¢iged ovei. Ilie age of 18 sliall be lillined as Tiiislees. vii. Tiuslee only voles cali be li'iggei'ed foi. ii?allei's of sigiiific<inl legal coiicei'ii. Siicli a vole cali be Ii'igged by Ilie Cl)aii'pei'soii, Vice Cliaii-pei'son, Secretary aiid/oi- Il)e T¥easui'ei', lakiiig iiito coiisideralion advice fi'oiii the Executive Coinjnittee and Chief Execiilive Offi¢ei'. Tiiislee oiily voles al'e biiidiiig, IhoiigIi Ilie Ilioiiglils of Ilie wider Execiilive Coininillee Iniisl be tsoled
NORTHERN IRELAND YOUTH FORUM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 viii, The Execulivc Comiijillee has the authority to co-opl niembers. The Executive Committee has authority lo bring in independent advisors to the con)mittee on an issue-by-issue basis. (Nortbern Ireland Youtb Forum, Constittitioll AL'tIGle 3) ix. ANNUAL GENERAL MEETINGS An Annual General Meeting of the Youth Fornni shall be beld xt siiGli place and time (not being more thall 15 months after the bolding of the preceding Anllual General Meeting) as tbe Conllnillee shall deternline. To hold an Annual Gen¢Lal Meeting> or Exli'aordinary General Meeting* the Youth Forum needs one quarter of active members represented, inoluding two office bearers. Any active Members who are llot able lo attend Annual or Exlraordinaiy Genei'al Meeting5 and who seJJd apologies to the NfYF Secretary are entitled to vote by proxy. Apologies Gau be received via written OL electronic communiGations. At su¢b Anuual GeJ]eial Meeting the business shall in¢liide the following.. a) The eleGlion of members to seive on the co]nTnittee. Comrllitle¢ ele¢tioDS normally take place ¢very 2 years. b) The appoiotmenl of an auditor or aiidilors. c) Tlie consideratioll of an Annual Report of work don¢ by or linder the auspices of the Cojntnittee. d) The considei'atlOD of the audited accouuls. e) The transaction of siich oth¢i inatters a5 may from tIe to lime be considered necessaiy. EXECUTIVE cOMlEE OFFICER BEIUiERS: The followin8 office bearei's 5ball be elected at Ibe A.G.M. lo serve on the Execiitiv¢ Cominittee. CHAIRPERSON.. The Chairperson sball convene and chair meetings of the Youth Foiiijn and ils Execiitive Committee. In conjiinclion wilb the SecL¢taryJ the Cbairperson should liaise with staff. Additionally> the Chairperson shall be expected to iepresenl tlje organisation a¢ extemal events. VICE CHAIRPERSON: In the abseiice of the Cli#irperson, the Vice ChaiTperson shall be expecied to caTry oiil Ilie diitie5 of tlie Chairpeisoii. Helshe sliall be expected to be iii alteiidance at all meetings of tlie Yoiith Foiiin) and ils Execiilive Committee. SECRETARY: The Secretary sliall liaise witli the einployees lo entre Ihal Ilie geiieral biisiness of tlie Yoiilh Fonim and the Yoiiih Fonims office is beiThg carried oiit propei'ly. In addition, he/she is i'equired to be in attendaiice at regular 518ff Ineetings to ensiire the above. TREASURER: The Treasurer sliall be respoiisible for working witli tlie staff to ensiire tlial the Youth Foniiii has ¢noiigh iesoiirces lo fiilfil its objectiv&%. Helslie sliall prodiice a balaiice slieel lo be presented at the AGM. Fiirtlier posts will be rescFved for oilier young people. Wliere Execiitive nienibers iieed i< ddilional siippoil lo eiiable tlieiii lo carly oiit theiL dillies, Ilie Yoiiili Foiuiii sliall. wheie possible. eiiiploy the piDfessional expertise to give guidance and advice. FUNCTIOF4 OF THE EXECUTIVE COMMITTEE The Execiitive ColnitIe¢ will ineet no less than four limes pei. yeai.. Tlie Cli1¢ ir will be respoiisible foi selling the 1¢ gendil of these iiieetings thi'oiigli dir¢cl ellg¢1geinent willi the CEO, staff and active meinbei's. Tlie Execiitive Coininittee sli311.. meet a miiiimiiin of foiii. tiiJ]es pei yeai.. To hold ic iiieeliiig of the Execiilive Coiiiir)iltee Iliei'e needs lo be half of11)e Execiitive Coimmillee Inen)beis in allendaiice. eiisiiie ikne day lo day Liiimiiig of the orgaiiisatioii and inake aiiy iiiipoi'lanl deci5lOJ]5 iiecessary. siippoj'l Ilie CEO iii Lesi)onsibility for Ilie eiiiployiiienl of, supeivision of and SLIPPOLI foi. staff, advisiiig Ilie organisalioll oil fiiiciiicial inatlei's aiid inoiiiloi-ing Ilie PLogi'ainLne lo eLlSUI'e Ilie Yoiitli Foi'iiin 15 Ineeliiig ils ainis 1¢ nd objectives.
TrIORTHERN IRELAND YOUTH FORUM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 actively support and projnole Ilie ainis of the Youth Forum and Ilie activities, work elc., of tlie orgaiiisalioii. if reqiiired, disciiss any inaller relating lo an employee. If the Execiitive Comniitl¢e i$ reqiiired to do this and a member of it has been in anyway involved in the incident, helshe sjjall withdraw from the discussion. The Executive Com]ttee should also refer to the Contracts of Einployment relating to each parti¢ulai post. in relation to an individual's absell¢e from two or ]noi'e consecutive executive Ineetings witboul written apology co- opt all allemalive into tliat post to cary out the dillies that go with it for up lo as long a5 is deemed necessary. Wliere neceSSY the Executive Committee sliall seek advice from professional experts in relation lo fanCIal) legal or sli?legic matters. Eaoli Executive CoinJnitte¢ ineinber is expected to serve the duties of thetr office for a period of two years. Tlie Executive Cominittee may appoint such sub_coinmittees, advisory groups or woi'king pai'li¢s of their own membei's and other persons fmin lime lo time, necessary for the cairying out of their woi'k and may delerniine their terms of reference, duration and composition. All siicli sub-cominitt¢es shalt make regular reports to the Executive Cominittee. No sub-cominitt¢e shall make any decisions without this goillg to the fvll Execulive Cominittee. Where possible tbe Chaiiperson oi. Vice Cliairperson shall chair these sub-¢ommillees. M¢mbei% of the Executive ¢om]Dittee are expected to act with ittlegrity and within the ethos of the Youth Fornrn. It is expected that as such Yoiilh Foru]ll strategy and policy comes before any other intei'est outsid¢ of the work of the Youth Fonim. Committee meinbei's are expected lo ensure the orgallisation remains apolitical. Shoi)Id ally confli¢l of interest bamper an individiial's i'ole a5 an Executive Cojmnittee Jnemb¢i' they will be expected lo recoDsider their position. FINANCIAL REVIEW The organisation had nel expendittii'e for tlie year of£63,216 (2023.. £216,983). When added lo Iliereserves broiigbt fonvard tlie total i'eserves al 31 March 2024 e £378,595 (2023.. £441,811). RESERVES POLICY I¢ is the policy of the oi'ganisalion lo mailllain unrestricted reserves of a Jnttiimutn of six fftnollllis runoing Costs of res01ceS expended on gelleral aclivilies. The orgaDffisalion also Ilas a policy to maintaiti fiirth¢r unrestricted resei'ves of th¢ ciiii'ent rediindancy costs of th¢ orgallisation. Al 31 Marcl) 2024 this would eqiiale lo £62,810 (2023: £32,271). RELATED PARTIES The Charity has no related pariies. PLANS FOR FUTURE PERIODS Over Ihc coiniiig year the NIYF will woi-k to coiisolidate as well as conliiiiie to develop oiir organisalion. We will work lo seciire resources and essential Core fi121ding lo siipporl NIYF Ihroiigli as we niove towards iiid¢pendettce. NIYF ts eqiiipped well lo deal wilh a clianging policy and fvnding lalldscape, and ive will conliiiue lo sustain and develop collaboralioiis aiid parttiei'sliips., cieale SP11 ce for iimovalion aiid d¢velopiiieiit' and continiie lo diversify fiindiiig sli'eams. Tliroiigli a growth and developlent of innovative youili work plgr1]nies, increasing international networks and fiiiiding oppoittinities, as well as niainlainiiig oiir profile eni£ bles Ihe ongoing siislaiiiabilily of the Nl Yoiiili Forui)i. Up to date fiiianci<il sysleims aiid planiiing, aloiigside slroiig goveii)aiice are key properties as i'eflecled iii our strategic plan. RISK MANAGEMENT Tlie iiiaiii risk wliicli faces NIYF is the Iiiicerlainly of fiiiidii?g. The Executive Coininitlee conliniially iiioi)iloi' Ilie finallcial posilioii of11)e Yoiilli Foiiiiii and Iiave exainu)ed tl)e inajoi. i'isks whi¢li Ilie orgallisation faces aiid coiifiiin Ili¢l1 policies aiid pi'ocediii'es11<1ve bee]) established so Ilial Ilie iiecessaiy steps cali be taken lo lessen Iliese i'isl(s. Ali org1£ 1)isalional Lisk Irgisler is Inainlaiiied al Ilie NIYF. EXECUTIVE COMD/IITfEE REPORTS Chnii'pei'son's Repoi't
NORTHERN IRELAND YOUTH FORUM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 dev¢loped ils eniployabilily work this year. Ihis has beeii a positive Contribiition to the organisation. Offering some of the most vuliierable young people ali opportunity for fiitslre training and eniployinenl. One of NIYF'S key prioritie5 is invesllng in our staff. I want to take this oppoitunity to Ihallk them for their passion, dedÉ¢ation, and hard work. Tha] you lo NIYF'S executive comtnittee for bjlfillillg their roles above and beyond Ilkose of trustees. Finally, I would like to praise my fellow executive members for Ibeir Gominitm¢llt to the Nortbern Ireland Youth Forum. Their dedication to tbe Youlh Fon]in is inspirillg as it continues to grow and safeguard an oi'ganisation we are proud of. Ciara Ni huisceiih EXECUTIVE COMMtTTEE'S RESPONSIBILITIES IN RELATION TO THE FllYANCJAL STATEMENTS Tli¢ ExeGulive Committee 15 required to pirpare finan¢ial statements wbich give a tNe and fair view of tbe stale of the harity's affairs and of its income and expenditure for the year. In prq)aring the financial state]llenl the executive con)miltee are required to select suitable accounting policies, lo apply them consislenily and lo make judgements and estiinales that are ieasonable aud prudent. Th¢ exefflitive coimnittee al'e responsible for keeping proper accounting records which disclose, witb reasonable accuracy at ally titne. the fanCIal positiou of the charity. To ensure that proper books and records are kept the charity has employed appropriately qualified personuel and bas maintained appropriate compiiterised accounting systems. It is also responsible foi. safeguarding Sbe assets of the charity and hence for taking reason¢ible steps for the prevention and detection of fraud and other irregularities. STATEMENT OF DISCLOSURE TO AUDITORS So far as tbe members of the Execiitive Committee are aware there, is no relevant audit information of whicb tbe Charity's auditors are unawaye and they have taken all the steps that they oiight to have taken to make themselves aware of ally relevant aiidit infoi'malion and to eslablisb that the Charity's auditors are aware of that illformation. Approved by Ilie committee and signed on their behalf OD by: Naine Dale: Title: ChalersOn Naine. Dale: 29 li It Title.. Secretary
NORTHERN IRELAND YOUTH FORUM INDEPENDENT AUDITOR'S REPORT Oplnlon We have aiidiled the accounts of Northern Irelaiid Yoiith Foniin (Ilie 'cliarity') for the year ended 31 MaTch 2024 which coinprise tlie Stateii)eiit of Finaii¢ial Activities, the Balance Sheet, the Statement of Casli Flows and the notes lo the a¢¢ounls, including a suminary of significant acoounling poliGies. The fmallcial reportillg framework that khas been applied in thell preparalion is applicable law and United Kingdom Accoiinting Slalldards, including Financial ReporliDg Standard 102 The Financial Reporting SlandaLd applicable in tbe UK and Republic of Ireland (United Kingdom Genei'ally Accepted Accoulltlng Piaclice). In our opinion the fuJanGial slateihenls.. give a t1¢ and fair view of the ssate of the cbai'ity's affaiTS as at 31 March 2024 and of ils incoining resources and application of resources, itLoluding its income and exp¢ndittire, for tILe year then ended. liave beeD properly prepared ill accordance with Uthited Kingdom Generally Accepted Accounting Practic¢. and lixve been prepared in accordance with the Charities A¢1 (NortbeTn ITeland) 2008 and the Cbarilies Act (North¢m Lreland) 2013. Basis for opinlon We conducted our audit in accordance Wit Inlernational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibiiilies under those standards are riber described in the Auditor's respofjsibilities fo!. Ihe audit of the accounts section of our report. We are ind¢pcndenl of the chai'ity ill accordallce with the ethical requiien)ents that are relevant lo our audit of Ilie accounts in the UL including the FRC'S Etlucal Slandard, and w¢ have fulfilled oiil othei. ethical responsibilities in accordance with tbes¢ reqiiiremellts. We believe that the audit evid'ence we have obtained is sufficient and appropriate to provide a basis for oiir opinion. Collclusiolls relAting to going coneern In aiiditing the fmancial stalemenls, we have concluded Ibat the ttustees, use of the goiag concern basss of accoiinlittg in tbe piEparation of d]e fwancial statements IS aPPLOPLiate. Based on the work w¢ have peLformed, we have not identified any material uncertsinlies relatiug to events oi. Conditions Iliat, iDdividu2lly or collectively, Inay cast sigrnificant doubt OD the charity's ability to continue as a going collcern for a period of at least twelve molllb5 from wlien Ibe fjnallcial statejnents are aiitborised for issue. Oiir i'esponsibilities and Ilie responsibilities of the tniste¢s WAlli respect lo goillg concern are de5CLibed in the relevant sections of tl)is report. Other Informodon The oilier inform&lioii Coinprises the infornialion included in the aiiniial ieporl, other th8n Ilie accounts and oiir aiidilor's report tliereon. Tlie tnistees are respoiisible for tlie otliei. iiifornialion, 0[ opiiiion oli the accoiints does not cover the oilieT infonnalioii and, except to the exlenl otherwise explicitly statcd iii oiir report, we do not expi'ess aiiy forD) of assiiraiice aoncliision thereon. In connectioii willi our aiidit of the accoiints, oiir responsibility is to read the otlier information and. in doing so. considei whether the other inforiiiatioii is inalerially inconsisleiil with tlie accoiints or oiir kiiowledge oblaiiied in the audit 01- othei*vise appears lo be niatei'ially inisstated. If we identify siicli iiialei'ial inconsislencies or appar¢iil IDateri8l niisstaleiiiciits, we &re irquired lo detei'niine whetlier tl)ere is o iiialerial misstateinent in tlie accoiiiils or a inulerial misslatcnieiit of the oiliei. infoi'inalion. If, based on tlie work we have pei'foniied, we coiicliide tliat tl)ere is a niaterial Inisslatcineiit of this oilier infoiinalion. we are i'eqiiired lo repoi't that fact. We have notliiiig to i'eporl in Iliis i'eg81'd. Mntters on whlcli we are requii'ecl to report by exception lil the light of the knoivledge and iiiidei'slanding of Ilie Tiiislees aLid its ellVlI'on))ient obtained in Ilie ¢oiii'se of the aiidil, ve bave not identified malei'ial misstaleiiients iii Ilie Tiuslees, Repoi'l. We Iiiive iiolliiiig lo repoLI ill i'espect of Ili¢ following ]natteis ITh relalioii to wliich Ilie Chai'ilies Acl 2013 irqiiires i)s lo ieporl lo yoii if, lll OUI. opiiiion.. adequate accoiinliiig i'ecoids have iiot beeii keiit, OL ieliims cid¢quclle foi oui. aiidil Iiave i)ol beeli I'e¢eived fi'oin br¢in¢tses iiol visited by lis. or Ilie fin<iiicial slaleineiits are not in agreeineiil willi tlie accounting I'ecoi'ds aiid i'ettii'iis; or cei'lain dis¢losiii'es of Tiiislees, i'eiiiiiiiei'atioii specitied by Iriw are Iiot m¢ide- oi.
NORTHERN IRELAND YOUTH FORUM INDEPENDENT AUDITOR'S REPORT we have not received all Ilie infonnalioii and explaiialioiis we require for our aiidil. or tlie Tnistees were iiot enliiled lo prepare th¢ finaiicial slalements in accordallce wid) the sinall conipaiiies regiine and lake advantage of Ilie small coinpanies, exp110lls in preparing Ilie Tnisl¢es' Report and froiii the I'equireinent lo prepare a strategic i'epoi'l. Responslblllties of Trustee$ As explained lljore ftilly in the Siaternent of Trustees, Responsibilities, the Trustees,, are iesponsible foi. the preparatioll of tlle fiiiancial slateinents and for beillg salisfied that they give a true and fall. view, and for siich internal conts'ol as the durcloi's determine is necessai'y to enable the preparalioii of finaiicial slateinei)Is that are free from material niisslalem¢nt, wJJeili¢r due to fraud or eiTOf. In preparing the financial statemen15, Ilie Trnslees al'e responsible for assessing the Charity's ability lo continue a8 a goi])g con¢em, disclosingb as applicable, matters related lo goiiig ooncern and using the going concern basis of accounting unless the Truste¢s eiilier intend to liquidate the Charity or to cease operations, or have no realfrstic alternative bill to do so. Au(litor's responslbllities for the au(lit of the finnnci*l statements Our objectives are to obtain reasonable assurAn¢e about whethei Ihe financial statements as a wbole are free from niaterial misslatement, whether due to fraud or error, and lo issue ati auditOT'S report that include5 our oplnion. Reasonable assurance is a high level of assijrance, bul is not a guai'alltee that an audit oonducted in accordance with ISAS (UK) wtll always detect a Jnalertal misstatement when it exists. Misstalemenls cao ai'ise from fraiid or error and are considei'ed malei'ial if, kudividually or iu the aggregate, they coiild reasonably be expected to infliience the economtc decisions of users lakell on the basis of these fmancial stalemenls. Irregiilarities, incliiding fraud, are iustances of non-eompliance witb laws and relIatIonS. We de8i%yn pi'ocediwes in line with our iesponsibilities, oiitlined above, to delect matei'ial mi5Stalements Én i'espect of ll'i'egiilarilies, incliidittg fi'aiid. Tlie extent lo whicli oiir procediires are Capable of detecting iiTegiilarilies, incliidillg fraud, is detailed b¢low. Extellt to whlch the audit was eollsidere(I capable of (letecting irregulRritie81 including fraud Tbe objectives of oiir audit in i'¢speet of fraud, are. lo identify aud assess the i'isks of malei'ial misstalemenl of the fLnancial slalements diie to fraiid. lo obtain sufficient appi'opriate aiidit evidence regai'ding the assessed risks of material mtsstatemenl due lo fi'aiid. Ihroiigh designing aiid iinpleinenlirg appropriate responses lo those assessed i'isks; and to respond apploprialely lo inslaiices of fraud or siispe¢ted fraiid idenlified diiriiig Il)e aiidil. However, Il)e priiiiary responsibiltty for the prevenlioii aiid detection of fraiid rests with boih Jnaiiageiiienl 8nd Iliose charged wilh governance of the oharily. Based on oiir understanding of the charity and its operating enviroiiiiienl, we determined that the niosl significant fraineworlcs whicli have a direct lipat on the pi'eparation of Ilie finaiicial slalenieiits al'e Iliose related lo Ilie repoiling frainewoi'k, (FRS 102. the Ch<irities Act (Noriheiij Irelaiid) 2008, Tlie Charities (Accoiiiits aiid Reports) RelIatiO]IS (NoTiliern Ireland) 2013, the Charity SORP ¥uid UK fiiiaiicial repoi'ling stai)daiS as issiies by Ilie Fi118iicial Reporting Coiiiioil). Additioi)ally, we coiicliid¢d Iliai their are significaiil laws and i'egiilalions ii) relation lo the entity's ¢liai'it2ble slattis aiid activities of wl)ich iioii-compliance n)ay have a material effect 01) the financial slat¢inei)Is. We assessed the siisceplibility of the cl)arily's fiiiancial slaten)eiits lo inalerial misslateinenl, incliidlng how fraud migl)I oc¢ui', inoliiding evaliiating 1118iiagenient's incenliveg and opporiuiiities to iiianage earnings or iiiflueiice Ilie reported I'esiilis. Fi'oim Ilie resiilis of oiii. assessnieiil, we deleriiiined Iliat Ilie prinoipal ¥isks of fi'aiid relate lo posting iiiappropi'i¢ile joiimal eiiliies aiid iise of ¢l)arily fiinds for puiyoses oiitside of resli-iclioiis ii)Iposed by tlie doiior. In coiiinioii willi all audits linder ISAS {UK), we <ll-e reqiiii'ed lo perfoi'iii specific pi'ocediires lo i'espond lo the i'isk of iiiaiiagenieiil oveii'tde. Auilit i'espoiise to risks i(lentifie(I As pai'l of ali audit Ill flCCOI'daiice willi ISAS (UK) we exercise pi'ofessional judgeineiit and mainlaiii professioiial sceplicisin Ihi'oiiglioiil Ilie aiidil. Aiidil piocediii'es pei'foi'ined by Ilie eiigatseiiiei)I teain iiicliided.. We obiaiiied ali Iilldei'slandiiig of Ili¢ cliai'ity iiilerni< I coi)IIDI sysleins in order lo desigii 2¢ iidil pi'ocediii'e5 11)(1t al'e Ippl'opl'iale iii die ¢ii'ciiinsla2)ces, bill iiol foi- Ilie piiry)oses of expressiiig ai) opi]iion 01) Ilie effeclivei)ess of Ilie clic11'11y's inlei'iial coiiti'ol. We oblained an iindei3laiidiiig of liow Ilie cliarity coiiiplies willi I'elev<lnl l<iWS ai)d re8iilaliotis, iiicludiiig tliose as a i'esull of ils i'egistrÉ21ioii ivilli Ilie CliclL'ity Coiimiiission foi. Noi-Il)ei'i) Ii'elaiid by Inakiiig eiiqiiiiies of Intiiiagei)ienl 111d Iliose cl)ai'ged willi govei'n1¢ nce. Eiiqiiiiy of iiic1nageii)enl, Iliose ¢l11c I'ged will) govei'nai)ce aroiii)d acttial <ll)d poteiilial liligrilion ¢lnd cl<lllllS. 10
NORTHERN IRELAND YOUTH FORUM INDEPENDENT AUDITOR)S REPORT Enquiry of eiility slaff to identify any instances of non-compliance witl) laws and relIatiOns. Perfom]ing analytical procedures to identify any lini1tal or iinexpeGled relationships that n)ay indicate risks of material misslateineiit due to fraiid Reviewing minutcs of meetings of those Gbarged witli gOVMance Reviewing fillancial statement disc105ur¢s and lesling lo siipporting documentalion to assess complian¢e witb applicable laws attd i'egulations. Audilillg the risk of manag¢meiil override of coDtrols, including througb lestillg journal entries and other adjustruenls for appropriateuess, and evaluatitLg Ibe biisilless rationale of significant transactions that ale unusual or outside the noimal couise of business. We communicated i'clevanl laws aud regulations and potential fi'aud risks lo all ¢llg8gement t¢ain members and remained alert lo any illdioalions of fi'aud or non-compliaThce with laws and Legulations IhrougL]oul the audit. Theit are irthei'ent liinitations in tlie audit procedures desciibed aboye and the fiirilier i'einoved non-¢oJnpliance with laws and regulations is fl'om the events and transactions reflected ia tl)t fman¢ial sialemenÉs, tlie less likely we would become aware of it. Also, the risk of not detecting a material inisstateilleni due to fraud is liigliei Iliaii tbe iisk of not deteCtig one resulting from eiTor, as fiaud may involve delibei'ate collcealmcnt through collusion, forgeryj intenliollal omissions, iJisi'¢presentations oi the override of illternal control. A furthei. desGription of our respoDsibilities is available on the Financial Reporting CoiinGiI's website at: httPS:Ilwww.fi'o.org.uklauditorsi'esponsibilities. This de8CriPtioll fornis pail of our auditor's ieport. Use of our report This repoi'l is made solely lo Ibe chaLity'5 meynbers, as a body. Oiir aiidit work has been UDderlakcn so th-t we migllt slal¢ lo the charity's Jnembers those matlei's w¢ are reqiiired lo state to them in an auditors, repoLI and foi llo otlL¢r piirpose. To the fidlest extent permilled by law, w¢ do not accept or assiime responsibility lo allyone other Ibats the charity and ils Jnembers as a body, for oiir aiidit work. fol this report, or for the Op110nS we have formed. Moore (YD LLP Chartered Accountants Stlltutory Au<litor 4th Floor Donegall House 7 Donegall Square Nortli Belfast BTI 5GB
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TrIORTHERN IRELAND YOUTH FORUM BALANCE SHEET AS AT 31 MARCH 2024 2024 2024 2023 2023 Notes Fixecl Asset8 40,871 Current Assets Debtors Cash at Bank arLd in Hand 298,005 134,678 432,683 33S,864 342,589 Cre(litor$; amounts fhlllng (lue witbln one year io 20,200 322,389 400,940 Net Current Assets Net Assets 378,594 441,811 Fun(Is: Unrestricted Reserv¢s R¢stricled Reserves 534,793 (CJ2,982) 11, 12 11, 12 335,419 43,076 378,595 441.811 Appi'oved by the execiitive coinmittee on and SAgned oll its behalf by.. - Date: Lg/0( lis Title: Chain)erson Dale.. i.,1 Is Tille.. Treasui'er 13
NORTHERN IRELAND YOUTH FORUM CASHFLOW STATEMII NT FOR THE YEAR ETr4DED 31 NIARCH 2024 2024 2024 2023 Notes 2023 Net cash inflow From operating activities 14 229,833 (195,803) Return8 on Investment and servlcing of finance Iiileresl received Net ea$hfloiY from returns oll investment and serTrieing of finance Caplt%l expendlture an¢1 financial finvestment Payment to acqiiire tangible fixed assets (13 348) Net cashfloiv from capltal expen(Ilture an(1 financlal investment (28,647) (13,348) Inereasel(decreose) in cash 201,186 (209,151) Cash and cash equiv21enls at Ihe beginning of year 134,678 343,829 Total ea811 an(1 cash equlvalents t the end of year 33.fj,864 134,678 14
Tr40RTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Aceounting Pollcles 1.1 Aceounting Convention The f]nancial staleineiils have been piepaied in accordance with Accounting and Reporting by Charities.. SlateTnent of Recoinmended Practice appLicabRe lo Gharities prepai'ing thell. accounts in accordance with the Financial Reporting Slatsdard wlii¢h applies ill the UK and Republic of Ireland (FRS 102) (effective l JaDuaiy 2015) (Cbarities SORP (FRS 102)), the Financial Reporting Standard appjicable in tbe UK and Republic of Ii'eland (FRS 102). 1,2 Golng Concern At tlie time of approving the accounts the Irustees have a ieasonable expectation that the Charity has adeqiiale resoiirces to continue in opei'alional existence for the foL¢seeable fiittire. Thus tke trustees CODlinu¢ to adopt tkne going concein basis of accounting in preparing accounts. 1.3 Tangible Flxed Assets Tangibfie fixed assets are stated al cost less a¢¢umulated depi'eGialion. DepieGialion is provided at l'ates calculated lo write-off the cost or valuation less estijnated residual value of each asset over its expeoted usefjjl life. Computer Eqiiipinent FiXre5 fittings & Equipinent Leasehold itnprovements 25 % reducing balance 250/0 iediicillg balance 150/0 reducing balance 1,4 Fund Accounting ureStrICted fiinds are general llaS that are available for use at the trustees, discretion in fjJrlheranc¢ of Ilie objectives of the cliarity. Reslricled funds are Ibose donated for iise in a particular area or for specific piirposes, Ilie iise of which is restricted to that area or purpose. 1.5 Penslon5 The cbaiity operates a defined contribiition scheme for the benefit of ils employees. Contributions payabl¢ are chalged to tbe giatetnent of Financial Activities in the year they are payable. 1.6 Allocation of Cost$ Resoiirces eKpeiided are allocated to a parliculai activity wliere the costs relate directly lo that activity. Core costs wliich cannot be directly allocaied liave beeTh apportioned. 1.7 1Dcome All iiicoining resoiirces al'e incliided in tlie slateinent of fiiiaiici<11 activities wlien the cl)arity is entitled lo the incoine and the ainouiil cali be qiianlified with reasoiiable aociiracy. Tlie following Specific policies are applied to pai'liciilar categories of incoine.. Voliintary inconie is received by way of grants, donations and gifts aLid is inoliided in fiill in the Sialemeiit of Finaiioial Activities wheii receivable. Grants, wliere eiilitleinent is iiol conditional on Ilie delivery of a specific pei'foriiiaiice by Ilie charity, are recognised wheii (lie cliarity beconies iin¢oiiditionally eiititled to the 8ranl. Donated services ld facilities are ii)cliided at Ilie valiie lo Ilie cliai'ity whes-e this can be qiianlified. The value of sei"vices pi'ovided by voliiiileei's lias iiol beeii iiicliided iii Iliese accoiinls. Iiivestineiit iiieoiiie is i)Icliided Nvhen irceiv<lble. lllcoine fi'oin charitable activities iDcludes income iecogiiised as eRI'ned (as Il)e related goods OL seLvices are Plovided) llndei. conliacl oi. whei'e eiilitleinerLt to giaiil fiijiduig 15 siibjecl lo specific pei'forinaiice conditions. Grant iucojne ittcliided ui Iliis category providcs fundillg lo siippoi'l pro&'dmiiie activities <iiid is Lrcogllised wliei'e Iliei'e is enlitleineiil, ceLlaiiity of receii)l and Ilie ainoiinl C1< i) be ille<?siii'ed willi lfficie1}I Leliibility. 1.8 Expen(liture Expeiidiliii'e is I'ecognised oil %lLi acci'i11< Is basis a5 a liabilily is in¢ui'red. Fiinding i?i'ovided Iliioiigh coiiti'acttial agLeeiiienls aiid pei'foi'iiiaiice i'elateil graiits l< ie I'ecogiiised as goods or seivices al'e siipplied. Cosls of geiiei'alllig fiiiids ¢ire Iliose costs iiiciii'i'ed iii alli'1< cliiig voluiilai'y iiicoi)Ic, aiid Iliose ii)ciiried iii Ii'adiiig activities Ilial i'aise ftinds. Govei'iiance c051s iiiclude Iliose iiiCiiLI'ed in Ilie govei'ii<iiice of ils assets aiid al'e pi'iiiiarily associated willi 15
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINATrICIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 coiisliliilional and slalulory requireinents. Support costs include central functions and have been allocated to activity cost categories on a basis consistent witl) tlie iise of Yesoiirces, e.g. allooaliiig office properly costs by floor Areas, Inanagenieiit and hiiinan resources costs by the nuinbei. of staff, aad fall¢e and IT costs by work doue. 1.9 Debtors Trade and other debtors are recognised at the settleinent amount due after any trade disrounl offered. Prepasrynenls are valued at the ainoiint prepaid net of any trade discouiils due. 1.10 Cash fit bank anil In hand Cash at bank and casli in hand includes cash aiid sIiort lenn highly liquid inveslinenls willi a shoi't InaritY of tbj'ee rnonths oi. less from the dale of acquisition or opening of the deposit or similar account. 1.11 Cre(litoi's provisions Creditors and piovisions are recognised whei'e the Qharity ha5 a present obligation resultillg from a past event that will probably result in the Iransfei of fvnds to a third party and the amount due lo settle the obligation can be easured or estiinated reliably. Creditors and provisions are nonnally recognised al tliell. settlement ainoiinl after allowing for any trade discounts due. 1.12 Financial Instruments Tbe Chai'ity only has fanCIal assets and financial liabilities of a kiod that qiialify as basic financial illslnimeDIs. Basic financial inslrLunenls are initially recognised at trausaction value and subseqiientty measiii'ed al tbeii settlement valiie with Ibe exception of bank loans whtch al'e subseqiientiy measured at amorlised cost iisiog tlie effective inleresl method. 16
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR KNDED 31 MARCH 2024 Salfirles The total ohai'ge foi. salaiies, national illsiirance and pension ¢05ts was £781,159. This has been disclosed in the slateinenl of financial activities as f(Trllows'. 2024 2023 Wages and salari¢s Sooial seciirily costs Olhei- pen510D costs 670,217 57,492 674,219 64,545 51,81 I 781,159 790,575 2024 2023 Average number of einployees during period.. 21 21 There were no employees whose enioluinciits exceeded £60.000 (2023: one). The key manageiiielll persoimel of Ilie Charity iii¢lude thc Cliairpersoii, ViGe Cliairperson, TrCa1rer, Secretary, Tnistees and Assislant Directors. The total eii)ployee benefits of the key iiiaiiagemeiil persoiinel of the Cliarity were £186,614 (2023.. £137,571). 17
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 3 Income from Charjtable Activltles Unrestrloted Funil$ Designateil Unresti'ficted Funds RestrActe(I Funds Total Fun(Is 2024 Total Fun(Is 2023 Grants ReeelvAble EA Core Grants NI Housing Executiv¢ Tran51ink Yoiith Network for Peace {Peaoe IV) Ards and Nortli Dowii B.C. Peace IV- Amplify Tudor Tivst DFCINIHE Belfast City Coun¢il Departmeul of Foreign Affairs and Trade - Reconciliation Fund Esmee Fairbiirn Tiitor Tnisl BCC Covid Recovery CFNI Hei)ry Smith Wliileiiioiiiitain Josepl? Rowntree TNL Dormant Accoiints NIHE Homelessness Prevention Fid Coiniiiiiiiity Relations Couiicil UK Conimiinity Renewal NIO BCC Coinmiwity Siipport Recovery BL Relentless Change NtEtE Sustaining Tenancies HeY Smilli Therapeutic CIN- Yoiiih Social Action Elecloi'ial Coiiiiiiissioii EA Core HPF Noi-lli Soiiili YOLIII) F0111111 Coirniiunily l(nowledge Fiind Yoiilh Siai'l BCC Tlle Pilgi'iiii Ti'LisI Geiieral Electoral Coiiuiiission BCC Mediiiiii Gi'l£ 111 cvs DFC QUB 7,500 33,135 27,794 40,163 66,666 40,163 66,666 7,733 107,981 i 10,000 986 iio,000 986 20,973 60,000 60,000 4,945 66,318 58,900 23,936 60,000 66,667 62,000 62,000 13.%,493 135,493 50,000 50,000 (1,239) 25,948 31.035 38,723 38,723 300 220,011 24,952 80,000 44,864 300 220,011 24,952 80,000 44,864 1,200 184,710 23,714 712 4,985 7,500 5,305 52,000 84,664 2,000 92,173 84,664 2,000 92,173 9,9.$0 30,000 {15,153) 8,000 30,000 (15,1$3) 7,500 30,000 44,297 3,800 3,800 42,347 106,829 1,016 591 116.S,767 1,024,049 18
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 4 Other Income Unrestricte(l UnrestrlcÉe(I Fun(l$ Funds Generil Deslgn#te(I Restrlcte(l Total Fun(Is 2024 Fun(Is Totml Funil8 2023 Core Contribution Oil)er Income Room Hire Training 1,542 450 450 11,619 13,161 S GovernRnce UnrestrActe(I Funds Unre8tricted Fun(Is Restricte(I Fund8 Total Funils 2024 Total Funds 2023 Audit Fee Depreciation 7,164 7,164 13,312 3,900 10,201 13J12 14,101 19
oc>enwthoo 1 1 010 ooin tym mc4¥0 tn In r*b Y f> r4 l l <% riJ tl) bn e4 rt t (nQr/JwJwrrJmQr/)Qf/JQQQQQQQnv)QQQQQ 00
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Flxed Assets Leasehold improvements Furnlture nd other equipment Computer tqulpment Total Cost Ai 1st April 2023 Additions 70,796 6,330 174,6S2 28.647 31,378 19,712 72,478 2,605 75,083 77,126 203,299 Ai 31st Mar¢li 2024 51,090 DepreCItIOn At 1st April 2023 Cbarge for year (8,787) (6,508) (62,902) (3,045) (62,092) {133,781) (3,759) (l3,312) 147 093 Al 31st March 2024 65,947 Net Book Value At 3 1st Marcli 2024 Al 31st Maycli 2023 9.576 Debtors 2024 2023 3,278 3,447 294,240 3,765 Debtoys Prepaymeiits 298 005 C*sh at Bank an(I In Hand 2024 2023 334,878 133,643 584 451 Ulslei. Baiik Ciineiit Acooiint Ulslel Bank Busiiiess Resei've Accoiiiit Petty Ca511 402 335 864 134,678 21
NORTHERN IRELAND YOUTH FORUM IYOTES TO THE FINANCIAL STATEMCI f4TS FOR THE YEAR ENDED 31 MARCH 2024 io. Cre(litors: Amounts falllng duewithln one year 2024 2023 Trade creditors 563 16.175 Otbei. crediloi's 19,637 15,568 20,200 31,743 22
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ii. Reserves Opening Balance Closing Balance Income Eipen(liture Trnnsfer Restrlcted EA Col'e Ards & Norlh Down B.C Peace IV - Ainplify Youilj Network for Peace Big Lottery Relentless Charge Paul Hamlyn - Follow on Fiind DFCINIHE BCC Tiidoi Tnisl BCC- Covid Recovery Grant 2,196 6,833 34,547 13,180 5,762 1,289 (54,216) 1,625 42.734 2,196 6,833 27,088 (7,459) {35,946) 22,766 5,762 1,289 i 10,000 986 62,000 (55,991) (765) (69.410) (191) 207 1,846 35,324 191 (64,177) (34,483) (154,982) (195,770) 12,090 411 Henry Smith TNL Dormallt Accoiints CFNI BL ReletLlless Change Department of Forelgll Affails and Trade The Pilgri)ll Triisl UK Con)muiiity Renewal BCC Cominunity Siipport 203. NIHE Siislaining Tenancies 204. Henry Sinith Thgi'apeiiti 205. TEO Good Relations 2022- 2023 206. NIO 22123 CIN - Yoiiih Social Action 208 - Electoi'ial Co]nmissioll 210-HPF Victims & Siirviors Comm Norlli South Youth FoniiT) CoJ])Jniillity knowledg¢ fund Yoiiih Start BCC BCC Mediiim Graiil Coirniiissioii foi. Vicliiiis and Siirvivo (7.713) 34,072 (42,461) 420 59,800 135,493 220,011 (61,910) 24,661 30.000 (26,624) (262) 31 2,725 300 (703) (3,345) 2,987 300 24,952 80,000 (24,733) (27,696) (51) (922) (33,486) (43,827) 5,487 (38,391) (38,723) (9,154) (7,339) 11,008 (16,450) 38,723 44,864 (21,238) 14,472 7,339 (34) 10,974 16,450 1,633 84,664 2,000 92,173 9,950 3,800 3,125 (86,297) { 10,000) (112,846) (18,152) 8,000 (20,673) (8,202) 3,800 13,750 43,076 DFC 13,750 I,Ol6,591 (92,982) (947,107) 66,574 Uni'esti'iete(I Desigiialed iiiii'¢slricled Geiieial iirnLeslLicled (22,827} (259,499) (282,326) 161,784 173,734 335,$19 77,782 457,011 534,793 106,829 42,797 149,626 {66,574) (66,574) (1.229,433) 378,$95 Tot*1 Re¥ei'ves 441.811 1,166,217 Note: £66,57412023.. LI 5,689) licis been Ii'ciiisfeii'ed tLOllI Ilie geiier<il iiiii'eslricled liiiid lo Ilie reslricled i-eserve blllaiices to clear aiiy balaiice5 iii deficit, iii wliicli fiiiiliei. fiiiidiiig is iiol expected lo be received. 23
NOR THERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMEF4TS FOR THE YEAR ENDED 31 MARCH 2024 12. Net assets Unrestricted Funds Designated Fun(Is Restrlcted Funds Total Fun(Is Fixed Asscls Ciirrent Assets 17,.$29 161,784 43,076 322,389 Nel assets 173 735 161784 378,595 13. Contin£Ènt LiabRlfitie8 The cliarily inay becoiiie liable lo repay 8raiils received froni varioiis ftinders sliould it fail lo coiiiply with conditions sel out the relevant lellers of offer. 14. Recon¢illation of movement of fun(Is to net cashfloiys from operatlng activitfte$ 2024 2023 Nel Riioveiiieiil in fiinds Depieciatioll ncrease)Idecrease in debtors Increasel{decrettse) iii ci'edilors (63,216) 13,312 291,280 (11,fj43) (216,983) 10,201 52,104 (41,125) 229,833 1195,803) 24