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simon community Northern Ireland -annual report 2022-2023 ,

CONTENTS

FOREWORD

Legal & Administrative Information................................................................... 4 Chair of the Board or Directors, Joe O’Neill Opening Statement.... 6

Chief Executive, Jim Dennison 2022-2023 Overview ........................... 7

WHAT WE DO

Vision, Mission & Values .......................................................................................... 8

2022-2023 Key Impact ......................................................................................... 9

HOW WE DO IT

Introduction .................................................................................................................. 10

Our Services 2022-2023 Impact & Overview ........................................... 11

ADDRESSING OUR COMMUNITY

Staff & Volunteers ................................................................................................... 22 Fundraising & Communications ..................................................................... 24

Research & Development .................................................................................. 30

LOOKING FORWARD

Priorities for 2023-24 ............................................................................................. 32

Risk .................................................................................................................................... 34

STRUCTURE, GOVERNANCE & MANAGEMENT

Reference Details ...................................................................................................... 36

FINANCIAL REVIEW

Financial Review ....................................................................................................... 40

Statutory Disclosures ............................................................................................... 41

Auditor’s Report ......................................................................................................... 44

Financial Statements .............................................................................................. 50

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head to page XX to read Courtney’s Story
Sean, past Simon Community client, now Homeless Activist
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SIMON COMMUNITY NORTHERN IRELAND LEGAL AND ADMINISTRATIVE INFORMATION

TRUSTEES

Ms T Brennan Mr C Donaghy Mr J Johnston Mr M O'Kane Mr J O'Neill Ms A Braden Ms A McGregor (Appointed 14 November 2022) Mr D Templeton (Appointed 14 November 2022)

SECRETARY

Mr J Johnston

CHARITY NUMBER COMPANY NUMBER

NIC102724 NI017466

PRINCIPAL ADDRESS

4th Floor Arthur Place 24-26 Arthur Street Belfast BT1 4gF

REGISTERED OFFICE

4th Floor Arthur Place 24-26 Arthur Street Belfast BT1 4gF

BANKERS

Danske Bank Donegall Square West Belfast BT1 6JS

SOLICITORS

Agnew, Andress, Higgins & Co 92 High Street Belfast BT1 2BG Worthingtons 24-38 Gordon Street Belfast BT1 2LG

Chair of the Board of Directors, Joe O’Neill Opening Statement

FOREWORD

I have had a long association with Simon Community and its work. This year, I was delighted and humbled to be asked by fellow Board members to become Chairman. Throughout my tenure at Simon Community, during which I have been Chair of both its Audit & Risk Committee, and then its Strategy & Sustainability Committee, I have always been struck by the resilience of the organisation.

Despite ongoing public funding challenges, political hiatuses and growing demand for client support, Simon Community has not only survived but grown and developed. This survival instinct is a reflection of the organisation’s ability to adapt and evolve.

Unfortunately, here in Northern Ireland some things are not evolving. The lack of a functioning Executive brings with it stalled progress on a number of key government policies and local issues. For Simon Community, Northern Ireland’s largest homelessness charity, a lack of agreed Housing Supply Strategy has an immediate and significant impact on our work. Our clients are having to remain much longer in emergency accommodation because there are fewer and fewer housing options for them, particularly in social housing. The average stay of one of our clients in temporary accommodation is nearly a year, which is far too long. This has a direct knock-on effect on the availability of emergency accommodation for others. Northern Ireland desperately needs a functioning housing system - one that addresses the chronic shortage of housing., A shortage which is causing year- on-year rises in the number of people becoming homeless.

My priorities for Simon Community during my tenure are threefold.The first is to challenge and support the organisation to do more for the people who need us most. Secondly, I will help develop and deliver our strategic direction over the next 5 years to ensure we continue to evolve and adapt to meet the growing demand of people without a home. The third is to ensure that the Board has the right people with the right experience providing the right stewardship at the right time.

I look forward to working on these with the Board, senior staff, and all of those at Simon Community. I had the pleasure of hosting the Simon Community Staff Conference during my early tenure as Chairman. I greatly enjoyed speaking to 170 staff colleagues and hearing their views on the organisation. I thank them for the warm welcome that day and reiterate the commitment I gave them then – I will do my very best for the organisation and it is a commitment I will not break.

I would like to take this opportunity to thank all the wonderful staff and volunteers of Simon Community who are so committed to ending homelessness.Society owes them a debt of gratitude.

On a personal note, I would also like to thank my predecessor, former Simon Community Chairman, Iggy O’Doherty. Iggy’s contribution over the years has been unmeasurable and he leaves an indelible lasting legacy.

Joe O'Neill

Chair of the Board of Directors

Chief Executive, Jim Dennison 2022-23 Overview

In the last 5 years, and particularly within the current reporting period of this Report, Simon Community has offered more help and support to those who are homeless or at risk of becoming homeless than ever before.

We offer all of our support services because there is considerable – and growing - demand for them. Back then we predicted that more and more individuals and families would become homeless this year and sadly that prediction has come true. Even sadder is that we predict this will continue to grow: more people will become homeless in Northern Ireland over the coming months and years.

Whilst that increasing demand proves a real challenge for us, it also drives us. The philosopher Plato wrote ‘necessity is the mother of invention’ and I believe that this demand for services is a necessity and our response to it, our invention.

As well as continuing to operate our established services over the last year, against the current difficult economic backdrop, we have also developed and created new services like: our Move-on Coach service to help people transitioning from homeless to a sustainable tenancy; our Tenancy Deposit Service which has helped many people access a home which would have been financially impossible; and the Creating Homes venture which allows our Charity to offer people experiencing homelessness a safe and affordable home of their own.

Whilst we know that the demand for our services will increase, I believe that our Charity has the strengths and the future opportunity to work smarter and more creatively. We need to think about how we can prevent homelessness before it begins. We need to explore different ways to ensure that people who become homeless remain so for only the shortest period possible. And we need to put greater emphasis on how we end homelessness for good. I’m sure all of these will feature heavily in our new Strategic Plan 2024-2029.

Please do take some time to look at this report. All the different moving parts of our organisation are focused on a single ambition. That ambition is to end homelessness. Simon Community works with hundreds of people in need of our support every single day but we are absolutely committed to doing much more.

As you continue reading, you will hear more about the impact of lots of hard work. That hard work is testament to the dedication and commitment of Simon Community staff, volunteers and supporters. I am always so humbled and impressed by everything they do for the people we seek to help. Their contribution, although perhaps unseen by many, is life-changing, and often live-saving. For that, I am truly grateful.

Jim Dennison Chief Executive

Transition of Leadership: Passing the Torch from Iggy Chairman of the Board Joe O’Neill, Chief Executive Jim Dennison, former Chairman Iggy O’Doherty O'Doherty to Joe O'Neill

Iggy O'Doherty, the former Chair of the Board of Directors, "It has been a real privilege to chair the Board for the last 6 years. The commitment and selfless help from all staff and volunteers is exceptional. I am humbled to have had a role in working with so many people with a passion for ending homelessness."

WHAT WE DO Vision Mission & Values

Simon Community is a charity founded in 1971. We have a vision of a society where everyone has a safe place to call home and our mission is clear: to end homelessness throughout Northern Ireland.

Working with our supporters and partners, we make a lasting impact on the lives of individuals and families who need our help, providing them with the opportunity for a brighter future. At the heart of our work are four core values that guide us:

We are non-judgemental

We exist to support our clients and meet their needs We are trustworthy and focused on ending homelessness We are dedicated to the people we support

2022-2023 Key Impact

15,938 CALLS FOR HELP on our 24/7 homeless support line

1,397 clients supported annually across our accommodation and support services

TEMPORARY accommodation & WRAPAROUND SUPPORT SERVICES across Northern Ireland

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HOW WE DO IT introduction

Simon Community uses a multi-layered approach to address the complex issue of homelessness prevention and support through temporary and emergency accommodation services. Here's a brief description of what we do:

OUTREACH AND ENGAGEMENT:

We engage with vulnerable individuals and families in the community. We establish a presence through outreach programmes, and drop-in centres, offering immediate assistance and a point of contact for those in need.

HOUSING FIRST APPROACH:

We follow the "Housing First" model, which prioritizes providing stable and permanent housing as the initial step. This approach recognises that without a stable home, it's challenging to address other underlying issues of homelessness, such as mental health or addiction.

WRAPAROUND SERVICES:

We offer a range of support services tailored to the unique needs of each individual or family. This may include mental health support, substance abuse treatment, job training, financial literacy education and access to healthcare. We aim to address the root causes of homelessness and empower our clients.

PREVENTION PROGRAMMES:

In order to end homelessness, we must prevent it from happening in the first place. To do this, we provide a range of services including a 24/7 call helpline, financial assistance, rent subsidies, and tenancy sustainment schemes to help people facing eviction or housing instability maintain their current housing.

COLLABORATION WITH PARTNERS:

We collaborate with the government, other voluntary organisations and local businesses to coordinate and share resources and expertise.

ADVOCACY AND EDUCATION:

We advocate for policies and practices that address the systemic issues contributing to homelessness. By raising awareness about homelessness in the community, we aim to change public perceptions and policies related to housing and poverty.

RESEARCH AND DATA COLLECTION:

We conduct research and analyse trends on homelessness in order to constantly improve what we are doing, and better understand the needs of our clients.

OUR SERVICES

Adult accommodation Youth Accommodation Housing First For Youth Family Accommodation Homeless Support Line Play and Learning Move on Coach Drug and Alcohol Tenancy Deposit Women’s Advocacy Floating Support Housing Solutions Health and Wellbeing Transition Project for Separated Children Private Rental Homes – Creating Homes

KIRSTY & FAYE'S STORY

Kirsty became pregnant at 19, she was living in her family home sharing a bedroom with her two sisters. Her living circumstances were overwhelming and unsuitable for bringing up a child or for her own wellbeing.

Never setting foot in a hostel before, Kirsty was greeted by friendly staff, shown around her flat and left to settle in.

Kirsty expressed “In my mind, there was always a stigma associated with hostels and I felt that other people would think less of me as a young, pregnant female if they found out that I was moving into one.”

She found her first few days living in Simon Community’s family accommodation service lonely, whilst facing the daunting responsibilities of living on her own - budgeting, managing her own mental health and the building anticipation of becoming a mother.

Kirsty explained “I was only 19, pregnant and had never lived away from the family home before. It was the biggest change that I had ever experienced.”

Kirsty decided to share her mental health issues and anxieties about the upcoming birth with the Simon Community team, and she was provided the support of a weekly peri-natal mental health team.

“Just knowing that staff are there and that I can ask for help at any time, is really reassuring.” Kirsty noted.

After a few short months of getting on her feet, getting settled into her new flat and establishing a support system that worked for her, Kirsty welcomed her daughter Faye into the world.

She quickly became known as ‘the one with the newborn’ among the other mums in the hostel. Kirsty not only had staff and her support worker - but she also had the company of 23 other mums in the family hostel who were always checking in on her and offering advice and support.

Kirsty said, “Having all these people around me and someone to talk to at any time made me feel as though I was part of a little community. I’m honestly really thankful to the staff in Conway Court Hostel for the support that they have given me. They’ve made me feel safe and secure and completely changed my perception of what a hostel is.”

HOW WE DO IT Our Services 2022-2023 Impact & Overview

24/7

HOMELESS SUPPORT LINE 15,938 calls where staff spent 40,054 minutes supporting individuals in need.

20 ADULT & YOUTH TEMPORARY ACCOMMODATION SERVICES across Northern Ireland

45 FAMILIES supported in our FAMILY ACCOMMODATION SERVICE

HOW WE DO IT

YOUNG PEOPLE UNDER 18 residing in Simon Community temporary accommodation services

PLAY AND LEARNING PROJECT thanks to the support of Children In Need funding, Simon Community delivered PLAY AND LEARNING SESSIONS IN 2022/23

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HOUSING FIRST FOR YOUTH SERVICES
For some looked-after young people, residential or supported accommodation group
living is not a viable option. Our Housing First for Youth service provides a solution by
working with young people in community-based settings to provide the wraparound
support needed to help them thrive within their community. Working in partnership
with the Northern Trust, Belfast Trust and South Eastern Trust, this service delivers
24/7 support to young people in their own homes.
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Meet Connel, Youth Outreach Services Manager “The young people we support at Housing First For Youth are often so disadvantaged from a very young age, but their resilience is pretty remarkable. I’ve always considered it a privilege to be in a position whereby through doing my job, and doing it well, I can help give people the chance to improve their circumstances, to recover, and move forward in life so that their past difficulties and traumas don’t define their futures.”

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TRANSITION PROJECT FOR SEPARATED CHILDREN
Northern Ireland has seen an increase in the number of young people (under the age of 18) seeking asylum and
refuge. They are often traumatised by the experiences that have led them to seek asylum. The Transition
Project is a culturally sensitive support service to help young people who find themselves in Northern Ireland
and alone. The service works in partnership with the Belfast Trust and aims to support young refugees and
asylum seekers to live in the community through emotional, practical and educational support.
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Our Services 2022-2023 Impact & Overview

HOW WE DO IT

DRUG AND ALCOHOL SERVICE

Funded by the Public Health Agency Because substance use and dependency is on the rise across Northern Ireland, our Low Threshold Service provides anyone, 18 years and over living in the South Eastern Trust, with free and confidential support needed to manage substance use and take back control of their life.

THIS OUTREACH TEAM SUPPORTED

clients from 2022 – 2023 to minimize alcohol and substance use.

WOMEN’S ADVOCACY SERVICE

Meet Maureen,

Simon’s first Women's Advocate staff member

“The aim of this service is to help women feel safe and secure while accessing Simon Community Hostels, empowering and educating women to enable them to make positive decisions that will have an impact on their lives, and help break down any barriers that they may face as a woman at risk of homelessness.”

ELLIE’S STORY

At the age of 17, Ellie’s relationship with her mum broke down and she was asked to leave the family home. Ellie found herself sofa surfing between family members’ houses and then living in a shared flat. However, her tenancy broke down due to environmental reasons and Ellie moved to the Simon Community’s Foyer accommodation.

Upon arrival at the Foyer, Ellie was nervous as this was her first hostel and a totally different environment to what she was used to.

It was soon after arriving at the Foyer that Ellie was referred to the Women’s Advocacy Project. By attending the group sessions carried out by Maureen, Ellie started to feel more relaxed around other clients, and she began to socialise.

“Full-time staff at the Foyer and Maureen, the Women’s Advocate, have made me feel welcome and I find they are approachable, friendly people. They have supported me with all aspects such as accessing mental health services, getting my benefits correct, with food and housing and appointments."

Ellie didn’t know Belfast very well, so staff helped narrow down housing areas that were suitable for her. After coming from shared accommodation, Ellie feels like she would be more ready to have her own home.

Ellie hopes to manage her mental health and to be able to move out into her own accommodation in the near future with a stable job that she enjoys. “I feel like accessing the Women’s Advocacy service made me feel noticed as at the time I didn’t realize I needed the help myself.”

At Simon Community we respect everyone who comes to us for help. Our client's identity has been changed to protect her privacy.

HOW WE DO IT

MOVE ON COACH SERVICE

Move On Coach Volunteers Supported

client transitions to independent living in 2022 – 2023

After years of living in temporary accommodation, I was nervous about moving into my own tenancy. When my Move On Coach came along she was amazing, and I don’t think I could have moved without her support. I have settled in well and am delighted to have my own place. The Move on Coach Service is invaluable to anyone who is moving on.

Andy, past Simon Community client

TENANCY DEPOSIT SERVICE

111 households supported into private rent in 2022/23 through our Tenancy Sustainment Scheme. The support of this service includes providing funding for a housing deposit, property searches, landlord discussions,

applying for housing benefits, help with moving, private rental assessments, arranging property viewings, applying for discretionary support and signposting to additional services.

HOW WE DO IT Our Services 2022-2023 Impact & Overview

CREATING HOMES

Creating Homes was launched in 2022 as part of Simon Community's 50th anniversary. It is an ambitious plan which will see the charity buy or manage 50 homes to offer as long term rental properties to those experiencing long-term homelessness, in a bid to address the chronic shortage of social housing and the lack of affordable housing options available. The initiative recently saw the keys of its eighth house handed over to a new tenant. There have been two further sales agreed on properties in Ballymena and Derry, bringing the total number of houses acquired under the initiative to 10 in 2022-23.

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SIMON COMMUNITY NI IS PLEASED TO OFFICIALLY ANNOUNCE JP CORRY AND
MARCON AS CORPORATE PARTNERS FOR ITS CREATING HOMES INITIATIVE.
Pictured at the completion of its most recent house are (l-r): Simon Community Corporate Partnerships Manager Brian Shanks, JP Corry HR Manager Laura Wray, JP Corry Operations
Director Chris Collins, Simon Community Chief Executive Jim Dennison, Marcon Procurement Manager, Laura Moore and Marcon Business Systems and Innovation Manager Colleen Scullion.
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Laura Wray, JP Corry HR Manager, said the decision to increase their commitment by supporting Creating Homes was an easy one,

“Creating Homes is part of our shared value that everyone deserves a safe place to call home. We have been pleased to partner with the Simon Community over the past two years and expanding our commitment aligns with our fundamental operation of providing the equipment and materials for the creation, restoration and renovation of buildings to improve people’s quality of life and personal wellbeing. This is an exciting initiative and one we are proud to be a part of.”

Antrim-based Marcon has provided a robust building solution incorporating refurbishment, interior fitout and specialist joinery across the UK and Ireland since 2004. Mark O’Connor, Marcon Director commented, “We pride ourselves on being a responsible business and it is important that we contribute to places in which we work and support our local communities. We hope to be able to bring our specific expertise to the Creating Homes initiative, investing in the long-term sustainability of communities.”

“We are delighted to welcome JP Corry and Marcon as new corporate supporters to our Creating Homes initiative and recently invited them to view the latest house we have refurbished so that they can see the standard of accommodation we are providing, and the impact of their support.”

Simon Community NI Chief Executive, Jim Dennison

ALL I WANT IS A TABLE WITH 4 CHAIRS, IT’S THE LITTLE THINGS I LOOK FORWARD TO LIKE HAVING COMPANY OVER FOR A CUPPA Holly, Creating Homes Client

ADDRESSING OUR COMMUNITY Staff and Volunteers

At Simon Community, we recognise that our staff and volunteers are the backbone of our organisation. Their dedication, compassion, and tireless efforts drive our work forward, providing essential support and services to those experiencing homelessness.

Through employee investment including comprehensive healthcare benefits, ongoing training programmes, and initiatives aimed at promoting health and wellbeing (such as the improvement of staff spaces and the creation of the wellbeing champion group), we want to keep our team strong, motivated, and ready to make a meaningful difference in the lives of others.

In March 2023, Simon Community was able to deliver our first staff conference since 2020. We brought together 170 dedicated staff members at the prestigious Belfast Harbour Commissioner's Office, generously provided by our Board Chair, Joe O'Neill.

Recognising the importance of celebrating dedication and commitment, the conference honoured numerous Simon Community staff with Milestone Service Awards, highlighting their unwavering support over the years. Additionally, the event offered an array of wellbeingfocused breakout sessions and advice touchpoints, reinforcing our commitment to the health and wellbeing of our remarkable team.

We regularly ask for feedback from our staff teams about their employee experience at work, and we know that 88% of the staff respondents told us that they were proud to work for Simon Community, 75% told us that Simon Community takes positive action to support their Health and Wellbeing and 76% would recommend Simon Community to others as a place to work.

As well as our dedicated staff, and thanks to our incredible community of supporters and partners, we have been able to support 1,397 lives, providing shelter, and a chance for a brighter future to those facing homelessness. By working together, we are getting one step closer to a society where everyone in Northern Ireland has a place to call home.

ADDRESSING OUR COMMUNITY Fundraising & Communications

MEET OUR CORPORATE PARTNERS. We couldn’t do it without you!

At Galgorm Collection, we have made it our mission to create a positive impact within our local community. For the past 12 years, we have proudly partnered with Simon Community NI, whose dedication to addressing homelessness in Northern Ireland is invaluable. In an industry synonymous with luxury and comfort, we understand the importance of extending our reach to those affected by homelessness in our locality.

Our devoted team of employees wholeheartedly embraces this partnership, actively participating in a range of fundraising events. These include the Belfast City Marathon, Dragon Boat Race, and One Big Sleepout, demonstrating their firm commitment to making a difference. Additionally, our annual 'Dream and Donate' campaign, held across our hotel properties throughout December, offers each overnight guest the opportunity to contribute £1 to Simon Community NI. This simple act transforms their stay into a chance to give back.

Over the years, our partnership has not only contributed to providing vital resources for those in need but has also cultivated a culture of empathy within our organisation and among our guests. We remain committed in our dedication to working with Simon Community NI and look forward to collectively creating a more compassionate and inclusive community for all.

Colin Johnston Managing Director Galgorm Collection

MUSIC AGAINST HOMELESSNESS: GIG RAISED £10K FOR SIMON COMMUNITY IN NORTHERN IRELAND

Headline act Brian Kennedy said: “No one chooses to be homeless and we put the fundraising concert together to raise much-needed funds and awareness."

The show was vital in highlighting the growing problem of homelessness amid the cost of living crisis according to Simon Community chief executive Jim Dennison.

He said: “In our 50th year we are seeing levels of homelessness increase as the cost of living pushes everyday people to make disturbing choices between heating their homes or feeding their families. Now more than ever we need to raise greater awareness on the issues of homelessness, poverty, and their related health consequences.”

OVER 120 PEOPLE PARTICIPATED IN OUR 5TH ANNUAL ONE BIG SLEEP OUT AT STORMONT ESTATE IN OCTOBER 2022, WHICH WAS KINDLY SPONSORED BY OUTSIDEIN AND RAISED OVER £30K.

With the help of many corporate supporters and participants, we raised vital funds to assist our clients and those in need. Although the Sleep Out cannot replicate the real emotional and physical difficulties of truly experiencing homelessness, the event brought together individuals, businesses, and community groups to experience some of the realities of having no safe and warm place to sleep while helping to raise much-needed funds and awareness for the charity’s homelessness services.

Twenty-four-year-old Courtney from Belfast became homeless with her daughter following a family breakdown.

Courtney stayed at our Family Temporary Accommodation Service for six months where she learned to budget, dividing her money into envelopes to cover weekly costs of heating, food, child needs, etc.

When she moved into a flat of her own she had no extra money to furnish it, but thanks to help from her Simon Community support worker she was successful in receiving a discretionary support grant which enabled her to get some furniture and kitchen items.

But even with that help, the cost of living squeeze means her weekly envelope budgeting does not cover her outgoings the way it used to.

“It used to be £10 in the meter would last a couple of days, but now it needs to be topped up every day. It’s the same with food, I buy the same things every week but that cost has almost doubled.”

Courtney’s young daughter has additional needs but Courtney finds it impossible to pay for extra activities outside the house to keep her occupied:

“Outings are just out of the question, recently we went to the Armagh Planetarium on a trip organised by the Simon Community, which I would never have been able to afford – the transport or the entrance fee. We had a brilliant day, my daughter just loved it and it was such a break from the norm. It was actually very emotional for us.”

Courtney says she feels the cost of living crisis is going to get worse and it causes her constant anxiety.

Simon Community was there for Courtney when she first became homeless and we are still there with her, offering support, sharing the burden and helping Courtney and her daughter navigate a life which can be challenging and uncertain.

Our client's identity has been changed to protect her privacy.

ADDRESSING OUR COMMUNITY Fundraising & Communications

Corporate partner Smarts Agency

worked with Simon Community to deliver our Christmas advent calendar campaign to reach influencers and stakeholders through impactful stats and simple donation ideas

BBC Radio Ulster

put out an ask for corporate partners to join Creating Homes initiative through a broadcast appeal with Development and Housing Solutions teams!

HOMELESS CONNECTS AWARDS!

Our teams in Derry attended the Homeless Connect Awards for Homeless Awareness Week 2022. The award ceremony was hosted in the Guildhall Derry by the Mayor Sandra Duffy and the Northern Ireland Housing Executive. Our Derry team had a successful evening celebrating the win of 5 individual awards and a team award!

Winner of Supporting Females with Addictions, Rosie McMullan, has been described by her clients as open and honest, never judgemental, encouraging and helpful. One of her clients said: “Rosie does not think she is better than me and works through my addiction and sees I am a normal person aside from it.”

Paul Breslin, runner up for Supporting Men with Addictions, has clients saying he “is always encouraging… he is the reason I get up most days” another client simply says “he helps to keep me calm and talks to me like I mean something.” Paul’s clients would say he is non-judgmental, calming and always encouraging.

Winner of Going Over and Above in Homeless Services, Joanne Leonard, has been described to always have a big smile on her face and has time for everyone. Her clients mention that she is honest and compassionate and always makes time for a chat and a cuppa. One client even refers to Joanne as Super Woman: “Joanne is a real-life super woman and the world needs more of her as she does so much and never looks for any thanks.”

New team member Trevor Holmes was the winner of the Inclusivity Programmes. He has been achieving some really great work through including and embracing all people irrespective of race, gender, disability, medical or other needs.

“There is no I in Team and I am very fortunate, blessed and lucky to work with some of the most kind, caring and considerate people who do an amazing job, addressing and supporting clients with not only issues with homeless but an array of complexities. I am very proud to work for Simon Community NI and we together as a team will keep working hard, advocating for those with no voice and providing a service to all who come through our doors.” states Project Manager Joanne Leonard

250, 1 IN 160 AND 3.

Through his Tedx Talk at Stormont, Simon Community NI Chief Executive, Jim Dennison explains why these numbers are so critical to the story of homelessness, and why you should think again when it comes to homelessness in Northern Ireland.

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ADDRESSING OUR COMMUNITY Research & Development

NI is reported to have the highest prevalence of mental health problems in the UK and we were keen to understand more about the impact of mental health on homelessness.

Simon Community and Depaul officially launched a new ‘Mental Health and Homelessness’ report at an event held in February 2023 at Belfast City Hall. The launch was attended by Northern Ireland Mental Health Champion Professor Siobhan O’Neill and Lord Mayor of Belfast City Council Christina Black, together with over 50 representatives from across the homelessness and mental health sectors, as well as political representatives.

A survey of 170 people experiencing homelessness, carried out as part of the research, found almost 70 percent had a mental health condition, with an overwhelming majority (84 percent) reporting they had received their diagnosis before becoming homeless.

Simon Community Chief Executive Jim Dennison said the report calls for a greater mental health focus on tackling the catastrophic impact of homelessness, “Homelessness is both stigmatising and isolating and can be a cause and consequence of mental illness. We need to ensure we have the right measures in place to support people who are struggling. We need a legal basis that pushes statutory bodies with responsibility for housing, health and social care, justice and education to cooperate and find more effective solutions. We also need a focus on homelessness written into the Mental Health Strategy.”

Northern Ireland Mental Health Champion Professor Siobhan O’Neill said, “It is essential that people can access the right support at the right time. There needs to be a specific action plan for people experiencing homelessness within the Mental Health Strategy. Support within the Department of Health should also be streamlined to provide timely interventions for people experiencing homelessness with additional issues. Referral pathways also need to be improved to enable swift access, with person-centred and trauma-informed care at the heart of service delivery.”

Developed survey- via Microsoft Forms, informed by a range of key stakeholders

Surveys shared with clients (18+) in Simon Community NI temporary accommodation and Depaul Services

Mix of open & closed questions

170 responses: 146 from Simon Community NI and 24 from Depaul

NI is reported to have highest prevalence of mental health problems in UK

1 in 5 adults experiencing at least 1 mental health disorder at anyone time

Psychiatric morbidity in NI 25% higher than other parts UK

NI child & young people population had 25% higher rates of anxiety and depression than other UK nations

Poor mental health in NI related to legacy of violence and socio economic factors

LOOKING FORWARD Priorities for 2023-24

Strategic Planning

With the end of our current strategic period in 2023, our immediate priority is to develop a new strategic plan for the next five years. This plan will outline our vision and goals as we navigate the ongoing housing crisis and address homelessness and related issues in our communities. Our strategic plan will serve as a guiding framework for our organization, ensuring that we remain focused on our mission and equipped to adapt to the evolving challenges.

LOOKING FORWARD Risk

Simon Community's projects make a huge impact on those families and individuals who access our work, but they are not without risks. Here's a concise overview of key risks and recommendations for mitigation:

Funding and Resource Risks:
Financial Sustainability: Secure diverse funding sources.
Resource Allocation: Implement strict oversight for efficient resource use.
Affordable Housing Expansion Risk:
Property Market Fluctuations: Monitor market trends and adapt strategies. Regulatory Challenges: Work with legal experts to navigate regulations.
Corporate Partnership Risks:
Partnership Alignment: Select partners aligned with the mission. Dependency Risk: Diversify partnership sources.
Employee Health and Wellbeing Risks: Burnout and Stress: Implement wellness programmes. Mental Health Stigma: Promote mental health openness.

5. Project Execution Risks:

Project Delays: Develop contingency plans.
Quality Control: Establish rigorous quality standards.
Mitigating these risks through diversification, adaptation, and effective management will enhance project success while minimizing setbacks. Continuous monitoring and adjustment are key.

RISK MANAGEMENT

The Corporate Risk Register is reviewed by the Senior Management Team to assess their departmental risks monthly at the Strategic SMT meeting. The top 10 risks (or risks with an amber scoring) are reviewed by Audit & Risk Committee and the Board on a quarterly basis.

In 2021, a five year internal audit plan was presented to the Audit & Risk Committee, identifying key areas of focus in the coming years.

During the year, in addition to the follow up review, the following internal audits have been for 2022-23;

Health & Safety Quality Management

Business Continuity Planning

The organisation has in place a Business Continuity Plan it can refer to in the event of a significant business interruption. A test exercise is completed annually, and any lesson learned fed into the business continuity planning process and a revised plan produced. This ensures the plan remains live and relevant for all staff involved.

STRUCTURE, GOVERNANCE & MANAGEMENT Reference Details

“The Simon Community Board of Trustees is a dedicated and influential group of individuals responsible for overseeing the operations and strategic direction of the Simon Community, a renowned charitable organization committed to addressing homelessness and social exclusion. Comprising a diverse range of professionals, community leaders, and experts in various fields, the Board of Trustees plays a vital role in shaping the organization's policies, ensuring financial accountability, and guiding its mission to provide shelter, support, and advocacy for individuals experiencing homelessness. Their commitment to the cause and collective expertise make them a driving force behind the Simon Community's efforts to create a more inclusive and compassionate society.

“In extending a heartfelt welcome to our new board members, Darwin and Anne, and expressing deep gratitude to departing members, Andy and Rodney, we embrace the evolving journey of the Simon Community Trust. With their collective wisdom and dedication, we look forward to a promising future."

Jim Dennison, Chief Executive Simon Community

Simon Community Northern Ireland is a company limited by guarantee and does not have a share capital. It is governed by a Memorandum and Articles of Association and the liability of each member is limited to an amount not exceeding £1. The company is a registered charity with the Charity Commission for Northern Ireland, registration number, NIC102724.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr I O'Doherty (resigned as Chair of the Board of Directors 14 November 2022) Mr J O'Neill (appointed as Chair of the Board of Directors 14 November 2022) Ms T Brennan Mr C Donaghy Mr A Freeburn (resigned on 14 November 2022) Mr J Johnston Mr R Morton (resigned on 14 November 2022) Mr M O'Kane Ms A Braden Ms A McGregor (appointed on 14 November 2022) Mr D Templeton (appointed on 14 November 2022)

Simon Community Northern Ireland has an induction programme for new Trustees and as part of which they:

receive a copy of the Trustees’ Handbook;

are advised of their legal responsibilities and requirements in regard to the code of conduct and declaration of interests; and

receive briefings from the SMT on strategic and operational challenges and The

Trustees have ultimate legal and financial responsibility for the affairs of Simon Community Northern Ireland, although the management of the organisation is delegated to the staff, through the Chief Executive.

The Trustees of the company at 31 March 2023, all of whom have been Trustees for the whole of the year ended on that date, unless otherwise stated, are listed above. Trustees appointed to the Board of Directors may serve for a maximum of three consecutive fixed terms, and on the expiry of the third fixed term shall not be eligible for re-election. All Trustees give their time voluntarily and receive no benefits from Simon Community Northern Ireland. New Trustees are recruited to the Board of Directors by identification of skills needed. The recruitment of new Trustees is the responsibility of the Board of Directors who meet at least four times a year as appropriate.

There are three sub-Committees of the Board of Directors. The Committees report on progress of delivering the strategic and operational plans and make recommendations relating to them to the Board of Directors.

STRUCTURE, GOVERNANCE & MANAGEMENT Reference Details

AUDIT AND RISK COMMITTEE

The purpose of the Audit and Risk Committee is to assist the Board of Directors to: establish effective risk management processes for all aspects of the organisation’s undertakings; identify significant gaps in controls/assurance in relation to the delivery of the organisation’s strategic plan; oversee legal and contractual compliance; review the internal and external audit functions; and to support the Board of Directors, and CEO on all aspects of governance in the organisation. The Audit and Risk Committee met on four occasions during the year. Membership consists of the Company Secretary and three other Board Members. Andrew Freeburn was appointed Chair of the Committee on 21 October 2019.

Strategy and Sustainability Committee

The purpose of the Strategy and Sustainability Committee is to work with the Senior Management Team to prepare and review strategic issues concerning the delivery of the Strategic Plan of the organisation in advance of the meetings of the Board of Directors. The Strategy & Sustainability Committee met on four occasions during the year. Membership consists of the Board Chair and four other Board Members. Joe O'Neill was appointed as the Chair on 22 July 2019.

Quality Assurance and Improvement Committee

The purpose of the Quality Assurance and Improvement Committee is to work with the Executive to enhance quality of client services (including engagement) as well as staff care and development. The Quality Assurance & Improvement Committee met on four occasions during the year. Membership consists of the Board Chair, the Company Secretary and three other Board members. Jason Johnston, Company Secretary, is the Chair of this Committee.

SIMON COMMUNITY SENIOR MANAGEMENT TEAM

JIM DENNISON CIHCM CHIEF EXECUTIVE

ANDREA MCCOOKE DIRECTOR OF HR AND ORGANISATIONAL DEVELOPMENT

ÁINE ROBINSON FCA DIRECTOR OF FINANCE & BUSINESS SUPPORT

KIRSTEN HEWITT DIRECTOR OF HOMELESSNESS SERVICES

FINANCIAL REVIEW

The financial statements are presented in the standard format required by the Statement of Recommended Practice Accounting and Reporting by Charities (FRS102) and cover the activities of Simon Community Northern Ireland and its subsidiary charity, Simon Community Creating Homes. The Statement of Financial Activities (SOFA) shows the gross income from all sources and the split of activity between restricted and unrestricted funds.

Given the nature and location of Simon Community Northern Ireland operations, the charity is not significantly exposed to price risk or foreign exchange risk. Regarding liquidity risk, cash flow is actively managed to ensure the company has sufficient available funds for operations and planned expansions.

Interest rate risk is not currently relevant in relation to funding requirements. Regarding credit risk, exposure to individual clients is reviewed.

Simon Community Northern Ireland annually reviews its reserves policy and the level of unrestricted reserves. In this context, unrestricted reserves are the total funds freely available to spend on any of the Charity’s purposes. This definition excludes restricted funds and funds designated for essential future spending, although holding such funds may influence the Charity’s reserve policy.

The Trustees have adopted a risk-based approach to the assessment of the appropriate level of freely available reserves. This approach is based on an understanding of income streams and their risk profile, the degree of commitment to expenditure and the overall risk environment in which the charity operates.

The unrestricted reserves balance at 31 March 2023 was £4,176,308 of which £2,699,435 was freely available for the Charity’s purposes. In 2021, an assessment of the level of free reserves that would be required to:

maintain a quality service provision during any possible wind-up of the organisation; allow the orderly transition of services; and
pay any financial liabilities,

was calculated at £898k. The Board approved the placement of these ‘required’ reserves in an investment portfolio that could be accessed relatively quickly should a ‘doomsday’ scenario arise. During the year, the investment was withdrawn due to underperformance and is included within the free reserves balance as at 31st March 2023.

In addition to the above, within its unrestricted reserves, the Charity has designated funds of £1,268,237 related to capital grants, cyclical maintenance fund for the upkeep of client accommodation sites as well as designated funds towards capital projects and the purchase of properties to provide a home for clients who are ready to move into their own private rented property.

STATUTORY DISCLOSURES

Remuneration of Key Management and Personnel

All staff remuneration is matched to the appropriate grade on Simon Community Northern Ireland’s pay scale in advance of employment. Simon Community Northern Ireland had historically used the National Joint Council (NJC) scale for setting pay and remuneration. owever, in recent years it has been impossible to continue to match the annual increments agreed by NJC and Simon Community Northern Ireland were either unable to award an annual increment or awarded a lower percentage within available financial resources. Simon Community periodically benchmarks its remuneration of posts against similar roles in the sector and wider labour market. Unless agreed in advance of employment in exceptional circumstances, staff are appointed at the bottom of the scale with a step up to the next point on 1 April annually and only on completion of a successful probationary period.

Employee involvement

The charity's policy is to consult its workforce through partnership meetings with trade unions, team meetings and corporate briefings on matters likely to affect employees' interests. Communication updates are issued to employees on a regular basis, which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the organisations performance.

Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. All reasonable adjustments are made during the recruitment process. In the event of members of staff becoming disabled, every effort is made to ensure reasonable adjustments are made so that their employment within the charity continues and that the appropriate training is arranged. It is the policy of the charity that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Statement of trustees' responsibilities

The trustees, who are also the directors of Simon Community Northern Ireland for the purpose of company law, are responsible for preparing the Trustees' Report and the group financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the group and parent charity and of the incoming resources and application of resources, including the income and expenditure, of the group for that year.

In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the group and charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

AUDITOR In accordance wfth the compony's articles, o resolution proposing that GMCG BELFA reappointed as auditor of the company wlll be put at a General Meeting. be Dlsclosure of Inforniatlon to audltor. Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such infom)ation. The trustees, report, including the strategic report, wos approved by the Board of Trustees. Mr J Johnston Trustee Dated: /3 23

SIMON COMMUNITY NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF SIMON COMMUNITY NORTHERN IRELAND

Opinion

We have audited the financial statements of Simon Community Northern Ireland (the 'parent charitable company') and its subsidiaries (the 'group') for the year ended 31 March 2023 which comprise the consolidated statement of financial activities, the consolidated statement of financial position, the charity statement of financial position, the consolidated statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

give a true and fair view of the state of the group's and parent charitable company's affairs and of the group's incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, 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.

Conclusions relating to going 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 group and parent charitable company's ability to continue as a going concern for a period of at least twelve 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.

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SIMON COMMUNITY NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SIMON COMMUNITY NORTHERN IRELAND

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 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 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report and the strategic report prepared for the purposes of company law, is consistent with the financial statements; and
the strategic report and the directors' report included within the trustees' report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the parent charitable company financial statements are not in agreement with the accounting records and returns; 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.
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SIMON COMMUNITY NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SIMON COMMUNITY NORTHERN IRELAND

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, 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 charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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 auditor'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. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

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SIMON COMMUNITY NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SIMON COMMUNITY NORTHERN IRELAND

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following:

The nature of the industry and sector, control environment and business performance, including the company’s remuneration policies for directors, bonus levels and performance targets, if any;
Results of our enquiries of management about their own identification and assessment of the risks of irregularities;
Any matters we identified having obtained and reviewed the company’s documentation of their policies and procedures relating to:
Identifying, evaluating and complying with laws and regulations and whether they were aware of any instance of non-compliance;
Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
The internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;
The matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in revenue recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006, and local tax legislation.

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 may be fundamental to the company’s ability to operate or to avoid a material penalty.

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SIMON COMMUNITY NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SIMON COMMUNITY NORTHERN IRELAND

Audit response to risks identified

Our procedures to respond to the risks identified included the following:

Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
Enquiring of management concerning actual and potential litigation and claims;
Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
Reading minutes of meetings of those charged with governance and reviewing correspondence with tax authorities; and
In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

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 remains a higher risk of non-detection of irregularities, as they 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 noncompliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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SIMON COMMUNITY NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SIMON COMMUNITY NORTHERN IRELAND

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Nigel Moore FCA (Senior Statutory Auditor) for and on behalf of GMcG BELFAST

13 November 2023

Chartered Accountants Statutory Auditor

Chartered Accountants & Statutory Auditor Alfred House 19 Alfred Street Belfast BT2 8EQ

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SIMON COMMUNITY NORTHERN IRELAND

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted funds 2023 Notes £ Income from: Donations and legacies 3 1,112,958 Charitable activities 4 4,963,811 Other income 5 72,208 Total income 6,148,977 Expenditure on: Raising funds 6 354,983 Charitable activities 7 5,403,649 Total resources expended 5,758,632 Net gains/(losses) on investments 11 (31,403) Net incoming resources before transfers 358,942 Gross transfers between funds (272,247) Net incoming resources 86,695 Other recognised gains and losses Revaluation of tangible fixed assets (20,080) Net movement in funds 66,615 Fund balances at 1 April 2022 4,109,693 Fund balances at 31 March 2023 4,176,308	Restricted funds 2023 £ 832,892 5,829,669 652,231 7,314,792 - 7,004,787 7,004,787 - 310,005 272,247 582,252 - 582,252 730,352 1,312,604	Total Unrestricted funds 2023 2022 £ £ 1,945,850 933,005 10,793,480 4,413,153 724,439 48,557 13,463,769 5,394,715 354,983 392,160 12,408,436 4,514,779 12,763,419 4,906,939 (31,403) (22,356) 668,947 465,420 - (975) 668,947 464,445 (20,080) 212,236 648,867 676,681 4,840,045 3,433,012 5,488,912 4,109,693	Restricted funds 2022 £ 1,014,759 5,572,329 - 6,587,088 - 6,626,849 6,626,849 - (39,761) 975 (38,786) - (38,786) 769,138 730,352	Total 2022 £ 1,947,764 9,985,482 48,557 11,981,803 392,160 11,141,628 11,533,788 (22,356) 425,659 - 425,659 212,236 637,895 4,202,150 4,840,045

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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SIMON COMMUNITY NORTHERN IRELAND

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2023


	Notes	£	£	£	£
Fixed assets
Tangible assets	13		1,476,873		1,295,254
Investments	14		-		953,662
			1,476,873		2,248,916
Current assets
Debtors	15	896,965		751,890
Cash at bank and in hand		5,260,074		3,136,778
		6,157,039		3,888,668
Creditors: amounts falling due within
one year	16	(1,297,231)		(1,297,539)
Net current assets			4,859,808		2,591,129
Total assets less current liabilities			6,336,681		4,840,045
Creditors: amounts falling due after
more than one year	17		(847,769)		-
Net assets			5,488,912		4,840,045
Income funds
Restricted funds	20		1,312,604		730,352
Unrestricted funds
Designated funds:
Revaluation reserve		471,999		498,733
Other designated funds		796,238		1,177,154
	21	1,268,237		1,675,887
General unrestricted funds		2,908,071		2,433,806
			4,176,308		4,109,693
			5,488,912		4,840,045

The financial statements were approved by the Trustees on 13 November 2023

Ms T Brennan Mr J O'Neill Trustee Trustee Company registration number NI017466

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SIMON COMMUNITY NORTHERN IRELAND CONSOLIDATED 8TATEMEKf OF FINANCIAL po8moN AS AT 31 MARCH 2023 2023 2022 Not•• Flxed a880ts Tangible assets Investments 13 14 1,478,873 1,295,254 953,662 1,476,873 2,248.916 Curr•nt •M•ts Debtors Cash at bank and In hand 15 898,965 5,260,074 751,8SYI 3,136,778 8.157.039 3,888,668 Cr•dltor•: •mounts falllng du• wlthln on• year 16 (1,297,231) (1,297,539> Nat currant a1$ 4.859.808 2,591,129 Total a8••ts1oM curront Ilablllllo• 6,336,881 4,840.045 Cr•dltor•: amounts falllng du• aft•r mor• than on• year 17 {847,789) N•t asmts 5,488,912 4,840.045 In¢om• fvnd• Restrlcted fvnds 1,312,604 730.352 Deslgnated funds: Revaluation re$erve Other designated fund$ 471,999 796,238 498,733 1,177,154 21 1.268.237 2,908.071 1,675,887 2,433,806 Goneral unre81ri¢ted fund8 4.178.308 4.109.f 5.488,912 4,840,045 The Ilnanclal 8talements were approved by thè Trusts88 on 13 Novémbér 2023 16 Ms T Brennan Th1•0 Mr J O'Nell Tru$tO9 Conwany rn918trallon nUMr N1017466 -51- la980715a4Cr99Ccctb957kn8Qb7ec9225

SIMON COMMUNITY NORTHERN IRELAND

CONSOLIDATED STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2023

Notes Cash flows from operating activities Cash (absorbed by)/generated from operations 29 Investing activities Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets Proceeds from disposal of investments Investment income received Net cash generated from/(used in) investing activities Financing activities Proceeds from borrowings Net cash generated from/(used in) financing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year	2023 £ £ (62,991) (308,180) - 922,259 724,439 1,338,518 847,769 847,769 2,123,296 3,136,778 5,260,074	2022 £ £ 476,409 (100,347) 6,400 - 48,557 (45,390) - - 431,019 2,705,759 3,136,778

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SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

Simon Community Northern Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 4th Floor, Arthur Place, 24-26 Arthur Street, Belfast, BT1 4GF.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Assocation, the Companies Act 2006 and "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 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include certain investments and financial instruments at fair value. The principal accounting policies adopted are set out below.

These financial statements consolidate the accounts of Simon Community Northern Ireland and its subsidiary undertaking, Simon Community Creating Homes.

The charity is the sole member of Simon Community Creating Homes, a charitable company registered in Northern Ireland that was incorporated on 13 June 2022.

The charity has taken advantage of the exemption contained within section 408 of the Companies Act 2006 not to present its own Income and Expenditure Account.

The income and expenditure account for the year dealt with in the accounts of the charity was net income of £17,031 (2022 - £425,659).

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise capital grants that have been expended for their restricted purpose and have been transferred to unrestricted funds. Such designated funds are then released to general funds over the related assets useful life.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

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SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies (Continued)

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Donated goods for resale in charity shops are included as income in the period the goods are sold. No amounts are included in the financial statements for services donated by volunteers.

Revenue grants are credited to incoming resources in the earlier date of when they are received or when they are receivable, unless they relate to a specified future period, in which case they are deferred.

Grants for the purpose of capital expenditure are credited to restricted incoming resources when receivable, transferred to designated funds on purchase of asset and then released to general funds over the related asset’s useful life.

Rental income is recognised evenly over the period to which it relates.

Investment income is included in the Statement of Financial Activities when receivable.

Income for accommodation and support charges is received from the Northern Ireland Housing Executive and Northern Ireland Health and Social Services Trusts for the provision of accommodation to homeless people. This is included in the Statement of Financial Activities when receivable.

1.5 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributable to particular headings they have been allocated to activities on a basis consistent with use of the resources. Staff costs and overhead expenses are allocated to activities on the basis of staff time spent on those activities.

Fundraising costs include the salaries, direct expenditure and overhead costs of staff who promote fundraising, including events and mailings.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs includes those incurred in the governance of its assets and are associated with constitutional, statutory and strategic requirements.

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SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies (Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets costing more than £500 are capitalised and included at purchase cost, together with any incidental costs of acquisition.

Freehold properties are carried at their revalued amounts being fair value at the date of valuation less subsequent depreciation and impairment losses. Revaluations are performed by professional qualified valuers with sufficient regularity to ensure that the carrying amounts do not differ materially from those that would be determined using fair values at the end of each reporting date. Any accumulated depreciation at the date of revaluation is eliminated against the carrying amount of the asset and the net amount is restated to the revalued amount of the asset.

Any revaluation increase is transferred to the revaluation reserve. Where a property accumulates a deficit thus exceeding any previous revaluation surpluses, it is recognised as expenditure in the Statement of Financial Activities. Any reversal of such a deficit is recognised in the Statement of Financial Activities as a reduction in expenditure.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings	2% straight line
Property improvements	2% straight line/over lease term
House equipment	20% & 50% straight line
Office and shop equipment	20, 25 & 50% straight line
Motor vehicles	25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

56 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies (Continued)

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. 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.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations 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. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

57 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, 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.

Critical judgements

Property valuations

The charity applies a policy of carrying land and buildings at valuation and professional revaluations are carried out as often as is deemed necessary. Deciding on the frequency of the valuations requires judgement and the valuations involve assumptions and estimation uncertainty regarding market conditions.

Land and buildings were most recently revalued during the year ended 31 March 2023, resulting in a revaluation loss of £20k. Any additions since the date of last valuation are carried at cost.

Funds

Judgements are made in relation to allocation of income and expenditure to restricted and unrestricted funds. The trustees consider it appropriate to allocate these funds based on interpretation of the grants and donations received.

Key sources of estimation uncertainty

Fixed assets

The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The directors regularly review these asset lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset lives can have a significant impact on depreciation and amortisation charges for the period. Detail of the useful lives is included in the accounting policies.

Debtors

Short term debtors are measured at transaction price, less any impairment. Impairment of such debtors involves some estimation uncertainty.

58 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

3 Donations and legacies

Unrestricted Restricted funds funds general 2023 2023 £ £ Donations and gifts 831,245 - Legacies receivable 254,480 - Grants 27,233 832,892 1,112,958 832,892 Grants receivable for core activities Northern Ireland Housing Executive - 258,000 Public Health Agency - 255,763 Other Grants 27,233 319,129 27,233 832,892	Total Unrestricted Restricted funds funds general 2023 2022 2022 £ £ £ 831,245 688,894 - 254,480 205,953 - 860,125 38,158 1,014,759 1,945,850 933,005 1,014,759 258,000 - 241,999 255,763 - 222,685 346,362 38,158 550,075 860,125 38,158 1,014,759	Total 2022 £ 688,894 205,953 1,052,917
		1,947,764
		241,999 222,685 588,233
		1,052,917

59 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

4 Charitable activities

	Accomm.	Accomm.
	and support	and support
	charges	charges
	2023	2022
	£	£
Services provided under funding agreement	10,793,480	9,985,482
Analysis by fund
Unrestricted funds - general	4,963,811	4,413,153
Restricted funds	5,829,669	5,572,329
	10,793,480	9,985,482
Performance related grants
Supporting People	5,829,669	5,572,329
Accommodation and Community Support Services	3,732,926	3,307,324
Health and Social Care Trust	1,232,385	1,105,829
	10,793,480	9,985,482

The prior year Supporting People grant includes £175,725 restricted funds specifically related to addressing the Covid-19 pandemic.

60 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5 Other income

Unrestricted Restricted funds funds general 2023 2023 £ £ Rental income 54,406 - Bank interest 17,802 - Creating Homes income - 652,231 72,208 652,231	Total Unrestricted funds general 2023 2022 £ £ 54,406 46,752 17,802 1,805 652,231 - 724,439 48,557	Total Unrestricted funds general 2023 2022 £ £ 54,406 46,752 17,802 1,805 652,231 - 724,439 48,557
		48,557

6 Raising funds

	Unrestricted	Unrestricted
	funds	funds
	general	general
	2023	2022
	£	£
Fundraising and publicity
Fundraising	228,392	290,233
Support costs	126,591	101,927
Fundraising and publicity	354,983	392,160
	354,983	392,160

61 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

7 Charitable activities

Influencing policy & practice Accommodation based support Homelessness Prevention 2023 2023 2023 £ £ £ Staff costs - 7,683,264 269,735 Depreciation and impairment - 106,480 - Projects - 2,327,460 - - 10,117,204 269,735 Share of support costs (see note 8) 209,881 1,350,436 41,948 Share of governance costs (see note 8) - 145,683 - 209,881 11,613,323 311,683 Analysis by fund Unrestricted funds - general 209,881 5,169,822 17,565 Restricted funds - 6,443,501 294,118 209,881 11,613,323 311,683	Harm reduction 2023 £ 244,772 - - 244,772 28,777 - 273,549 6,381 267,168 273,549	Total 2023 £ 8,197,771 106,480 2,327,460 10,631,711 1,631,042 145,683 12,408,436 5,403,649 7,004,787 12,408,436	Total 2022 £ 7,399,833 132,658 2,164,022
			9,696,513 1,327,632 117,483
			11,141,628
			4,514,779 6,626,849
			11,141,628

62 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

8 Support costs Homelessness services Human resources Finance Communications IT Development Property Central accommodation and support services Audit fees Analysed between Fundraising Charitable activities	Support costs Governance costs £ £ 221,530 24,614 452,585 9,237 311,511 58,318 152,951 8,050 173,692 - 143,222 15,914 146,258 13,716 155,884 - - 15,834 1,757,633 145,683 126,591 - 1,631,042 145,683 1,757,633 145,683	2023 £ 246,144 461,822 369,829 161,001 173,692 159,136 159,974 155,884 15,834 1,903,316 126,591 1,776,725 1,903,316	Support costs Governance costs £ £ 153,128 17,014 384,670 7,850 298,759 44,369 114,140 6,007 141,716 - 94,116 10,457 147,261 12,196 95,769 - - 19,590 1,429,559 117,483 101,927 - 1,327,632 117,483 1,429,559 117,483	2022 £ 170,142 392,520 343,128 120,147 141,716 104,573 159,457 95,769 19,590
				1,547,042
				101,927 1,445,115
				1,547,042

Governance costs includes payments to the auditors of £6,050 (2022- £5,775) for the audit of the charity financial statements.

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

63 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

10 Employees

The average monthly number of employees during the year was:

	The average monthly number of employees during the year was:
		2023	2022
		Number	Number
		315	314
	Employment costs	2023	2022
		£	£
	Wages and salaries	7,362,117	6,649,848
	Social security costs	632,131	551,889
	Other pension costs	203,523	198,096
		8,197,771	7,399,833
	The number of employees whose annual remuneration was more than £60,000
	is as follows:
		2023	2022
		Number	Number
	£80,001 - £90,000	1	1
11	Net gains/(losses) on investments
		Unrestricted Unrestricted
		funds	funds
		general	general
		2023	2022
		£	£
	(Loss)/gain from revaluation of investments	(31,403)	(22,356)

12 Taxation

The Charity is recognised as such by HM Revenue and Customs and is entitled to certain tax exemptions on income and profits from investments, and surpluses on any trading activities carried on in furtherance of the Charity’s primary objectives, if these profits or surpluses are applied solely for charitable purposes.

64 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

13 Tangible fixed assets

Freehold land and buildings Property improvements Group and charity £ £ Cost or valuation At 1 April 2022 1,045,000 150,028 Additions 257,458 - Disposals - (8,139) Revaluation (45,000) - At 31 March 2023 1,257,458 141,889 Depreciation and impairment At 1 April 2022 1,918 68,315 Depreciation charged in the year 26,112 15,353 Eliminated in respect of disposals - (8,139) Revaluation (24,920) - At 31 March 2023 3,110 75,529 Carrying amount At 31 March 2023 1,254,348 66,360 At 31 March 2022 1,043,083 81,713	House equipment £ 220,524 48,841 - - 269,365 78,559 44,085 - - 122,644 146,721 141,963	Office and shop equipment Motor vehicles £ £ 253,961 6,000 1,881 - - - - - 255,842 6,000 227,767 3,700 19,731 1,200 - - - - 247,498 4,900 8,344 1,100 26,195 2,300	Total £ 1,675,513 308,180 (8,139) (45,000) 1,930,554 380,259 106,481 (8,139) (24,920) 453,681 1,476,873 1,295,254

65 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

13 Tangible fixed assets (Continued)

Land and buildings were revalued in March 2023 by independent valuers not connected with the charity on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties. Additions since the date of last valuation are carried at cost.

At 31 March 2023, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £782,349.

The revaluation surplus is carried within the revaluation reserve, which is part of the charity's unrestricted funds.

Freehold land and buildings with a carrying amount of £684,350 have been pledged to secure borrowings of the group.

14 Fixed asset investments

	Listed
	investments
Group and charity	£
Cost or valuation
At 1 April 2022	953,662
Valuation changes	(31,403)
Disposals	(922,259)
At 31 March 2023	-
Carrying amount
At 31 March 2023	-
At 31 March 2022	953,662

The charity is the sole member of Simon Community Creating Homes, a charitable company registered in Northern Ireland that was incorporated on 13 June 2022.

66 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

15 Debtors Amounts falling due within one year: Group and charity Trade debtors Other debtors Prepayments and accrued income 16 Creditors: amounts falling due within one year Group Other taxation and social security Deferred income Trade creditors Other creditors Accruals and deferred income Charity Other taxation and social security Deferred income Trade creditors Other creditors Accruals and deferred income	2023 £ 433,293 205,916 257,756 896,965 2023 £ 136,354 20,000 688,460 16,450 435,967 1,297,231 136,354 20,000 688,460 16,450 435,667 1,296,931	2022 £ 324,504 146,617 280,769
		751,890
		2022 £ 207,444 20,000 597,019 572 472,504
		1,297,539
		207,444 20,000 597,019 572 472,504
		1,297,539

67 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

17 Creditors: amounts falling due after more than one year Group Borrowings 18 Loans and overdrafts Group Other loans Payable after one year Amounts included above which fall due after five years: Payable by instalments	2023 £ 847,769 2023 £ 847,769 847,769 662,514	2022 £ -
		2022 £ -
		-
		-

The long-term loans are secured by fixed charges over specific properties of the group and a floating charge in respect of all the assets of Simon Community Creating Homes.

In accordance with FRS 102 the loan has been recognised at the net present value of the future repayments and a notional interest rate charge of 5% will be applied to the loan in future years.

19 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £203,523 (2022 - £198,096).

Contributions totaling £37,772 (2022 - £37,992) were payable to the fund at the balance sheet date.

68 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

20 Restricted funds

The income funds of the group and charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at 1 April 2021 £ Group Homeless prevention 8,764 Accommodation and support 294,872 Harm reduction 6,163 Other grants 459,339 Creating Homes - 769,138 Charity Homeless prevention 8,764 Accommodation and support 294,872 Harm reduction 6,163 Other grants 459,339 769,138	Movement in funds Incoming resources Resources expended Transfers Balance at 1 April 2022 £ £ £ £ 241,999 (238,192) - 12,571 5,572,329 (5,552,431) - 314,770 222,685 (229,823) 975 - 550,075 (606,403) - 403,011 - - - - 6,587,088 (6,626,849) 975 730,352 241,999 (238,192) - 12,571 5,572,329 (5,552,431) - 314,770 222,685 (229,823) 975 - 550,075 (606,403) - 403,011 6,587,088 (6,626,849) 975 730,352	Movement in funds Incoming resources Resources expended Transfers 31 £ £ £ 258,000 (294,119) 23,548 5,829,669 (6,066,962) 237,293 255,763 (267,169) 11,406 319,129 (376,537) - 652,231 - - 7,314,792 (7,004,787) 272,247 258,000 (294,119) 23,548 5,829,669 (6,066,962) 237,293 255,763 (267,169) 11,406 319,129 (376,537) - 6,662,561 (7,004,787) 272,247	Balance at March 2023 £ - 314,770 - 345,603 652,231
			1,312,604
			- 314,770 - 345,603
			660,373

See note 23 for explanatory notes to the funds.

69 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

21 Designated funds

The income funds of the group and charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Balance at 1 April 2021 £ Capital grant 202,284 Service user designated 1,423 Cyclical maintenance fund 48,253 Revaluation reserve 286,497 Capital projects - Creating homes - 538,457	Incoming resources £ - - 46,080 - - - 46,080	Movement in funds Resources expended Transfers Revaluations, gains and losses Balance at 1 April 2022 £ £ £ £ (19,964) - - 182,320 (1,423) - - - (37,499) - - 56,834 - - 212,236 498,733 - 400,000 - 400,000 - 538,000 - 538,000 (58,886) 938,000 212,236 1,675,887	Incoming resources £ - - 57,150 - - - 57,150	Movement in funds Resources expended Transfers Revaluations, gains and losses 31 £ £ £ (17,645) - - - - - (112,374) - - - (6,654) (20,080) - - - - (308,047) - (130,019) (314,701) (20,080)	Balance at March 2023 £ 164,675 - 1,610 471,999 400,000 229,953
					1,268,237

Grants received to fund capital expenditure are transferred to unrestricted funds from restricted funds when the expenditure is made and then released from designated to general funds over the related assets’ useful life.

Capital projects relates to funds that have been designated towards future development in the Downpatrick area.

Creating homes relates to funds that have been designated for the purchase of properties to house clients who are tenancy ready to move from supported living into their own private rented property.

70 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

22 Analysis of net assets between funds Unrestricted funds Restricted funds 2023 2023 £ £ Group Fund balances at 31 March 2023 are represented by: Tangible assets 1,476,873 - Investments - - Current assets/(liabilities) 2,699,435 2,160,373 Long term liabilities - (847,769) 4,176,308 1,312,604 Charity Fund balances at 31 March 2023 are represented by: Tangible assets 1,476,873 - Investments - - Current assets/(liabilities) 2,699,750 660,373 4,176,623 660,373	Total Unrestricted funds Restricted funds 2023 2022 2022 £ £ £ 1,476,873 1,295,254 - - 953,662 - 4,859,808 1,860,777 730,352 (847,769) - - 5,488,912 4,109,693 730,352 1,476,873 1,295,254 - - 953,662 - 3,360,123 1,860,777 730,352 4,836,996 4,109,693 730,352	Total 2022 £ 1,295,254 953,662 2,591,129 -
		4,840,045
		1,295,254 953,662 2,591,129
		4,840,045

71 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

23 Explanatory note to the funds

Homeless prevention

This programme:

Involves creating local community homeless task group and working with existing youth and community groups to develop homelessness prevention strategies
Works in response to local need and finds solutions to addressing homelessness locally
Promotes awareness and educates local service providers such as teachers on homelessness issues
Promotes holistic support of those more vulnerable people in our communities through partnership working with local communities and agencies.

Accommodation and support

Received from the Northern Ireland Housing Executive and Northern Ireland Health and Social Care Trusts for the provision of accommodation and housing related support services.

Harm reduction

This service aims to assist homeless substance abusers to reduce the harm associated with drug and/or alcohol abuse while they are living in a Simon Community Northern Ireland project as well as continuing that support when they move back into the community. It is funded by the Public Health Agency.

Other grants

Other grants and donations which support the work of the Charity in both accommodation and communitybased support.

Creating Homes

This represents as restricted fund of the subsidiary charity, Simon Community Creating Homes. In future years, a notional interest charge will be applied as expenditure against this fund.

Transfers

Transfers have been made from general funds to cover deficits incurred in restricted funds.

24 Financial commitments, guarantees and contingent liabilities

A portion of grants received may become repayable if the charity fails to comply with the terms of the Letter of Offer.

25 Operating lease commitments

At the reporting end date the group and charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year Between two and five years	2023 £ 140,065 57,750 197,815	2022 £ 155,737 196,350
		352,087

72 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

26 Contingent assets

During the prior year the charity became aware that it had entitlement to a legacy. Part of the legacy has been received and recognised within income for the current and prior year. The amount of the charity's remaining entitlement to the legacy is uncertain but is currently estimated to be around £720k. The final amount is dependent on the realised value of the assets held in the donor's estate and, as such, has not been recognised in these financial statements.

27 Related party transactions

Remuneration of key management personnel

The charity considers its key management personnel comprise the Chief Executive, the Director of Homelessness Services, the Director of Finance and Business Support and the Director of HR and Organisational Development. The total remuneration for key management personnel is as follows:

	2023	2022
	£	£
Aggregate compensation	286,901	248,085

The charity was under the control of the Board of Directors throughout the current and previous period. There are no material related party transactions or balances during either year or at either year end such as are required to be disclosed.

28 Subsidiaries

Details of the charity's subsidiaries at 31 March 2023 are as follows:

29

Name of undertaking Registered	Nature of business	Class of	% Held	% Held
office		shares held	Direct	Indirect
Simon Community Creating Northern Ireland	Charitable	Membership 100.00
Homes
Cash generated from operations		2023		2022
		£		£
Group
Surplus for the year		668,947		425,659
Adjustments for:
Investment income recognised in statement of financial activities		(724,439)		(48,557)
Fair value gains and losses on investments		31,403		22,356
Depreciation and impairment of tangible fixed assets		106,480		132,658
Movements in working capital:
(Increase) in debtors		(145,075)		(315,001)
(Decrease)/increase in creditors		(307)		259,294
Cash (absorbed by)/generated from operations		(62,991)		476,409

73 -

SIMON COMMUNITY NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

30 Analysis of changes in net funds At 1 April 2022 £ Group Cash at bank and in hand 3,136,778 Loans falling due after more than one year - 3,136,778	Cash flowsAcquisitions and disposals At 31 £ £ 2,123,296 - - (847,769) 2,123,296 (847,769)	March 2023 £ 5,260,074 (847,769) 4,412,305

74 -

FINANCIAL STATEMENTS 75

to learn more about simon community visit simoncommunity.org

Charity No. NIC102724 - Company No. 17466 Simon Community NI is registered with the Information Commissioner’s Office Reg No: Z7128367

2023-03-31-annual-return

FOREWORD

WHAT WE DO

HOW WE DO IT

ADDRESSING OUR COMMUNITY

LOOKING FORWARD

STRUCTURE, GOVERNANCE & MANAGEMENT

FINANCIAL REVIEW

SIMON COMMUNITY NORTHERN IRELAND LEGAL AND ADMINISTRATIVE INFORMATION

TRUSTEES

SECRETARY

CHARITY NUMBER COMPANY NUMBER

PRINCIPAL ADDRESS

REGISTERED OFFICE

BANKERS

SOLICITORS

FOREWORD

Joe O'Neill

Chief Executive, Jim Dennison 2022-23 Overview

15,938 CALLS FOR HELP on our 24/7 homeless support line

32

OUTREACH AND ENGAGEMENT:

HOUSING FIRST APPROACH:

WRAPAROUND SERVICES:

PREVENTION PROGRAMMES:

COLLABORATION WITH PARTNERS:

ADVOCACY AND EDUCATION:

RESEARCH AND DATA COLLECTION:

OUR SERVICES

KIRSTY & FAYE'S STORY

HOW WE DO IT

DRUG AND ALCOHOL SERVICE

WOMEN’S ADVOCACY SERVICE

Meet Maureen,

ELLIE’S STORY

MOVE ON COACH SERVICE

Move On Coach Volunteers Supported

TENANCY DEPOSIT SERVICE

CREATING HOMES

ADDRESSING OUR COMMUNITY Staff and Volunteers

ADDRESSING OUR COMMUNITY Fundraising & Communications

MEET OUR CORPORATE PARTNERS. We couldn’t do it without you!

MUSIC AGAINST HOMELESSNESS: GIG RAISED £10K FOR SIMON COMMUNITY IN NORTHERN IRELAND

Corporate partner Smarts Agency

BBC Radio Ulster

HOMELESS CONNECTS AWARDS!

250, 1 IN 160 AND 3.

Developed survey- via Microsoft Forms, informed by a range of key stakeholders

Strategic Planning

LOOKING FORWARD Risk

5. Project Execution Risks:

RISK MANAGEMENT

Business Continuity Planning

STRUCTURE, GOVERNANCE & MANAGEMENT Reference Details

AUDIT AND RISK COMMITTEE

Strategy and Sustainability Committee

Quality Assurance and Improvement Committee

FINANCIAL REVIEW

STATUTORY DISCLOSURES

Remuneration of Key Management and Personnel

Employee involvement

Disabled persons

Statement of trustees' responsibilities

SIMON COMMUNITY NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF SIMON COMMUNITY NORTHERN IRELAND

Opinion

In our opinion, the financial statements:

Basis for opinion

Conclusions relating to going concern

SIMON COMMUNITY NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SIMON COMMUNITY NORTHERN IRELAND

Other information

Opinions on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

SIMON COMMUNITY NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SIMON COMMUNITY NORTHERN IRELAND

Responsibilities of trustees

Auditor's responsibilities for the audit of the financial statements

SIMON COMMUNITY NORTHERN IRELAND