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2023-03-31-accounts

Company Registration Number: NI038848 HMRC Charity Registration Number: XR36767 Charity Commission for NI Registration number: NIC102973

(a private company limited by guarantee without a share capital, exempt from using limited)

Financial Statements

for the year ended 31st March 2023

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

KEEP NORTHERN IRELAND BEAUTIFUL

Company Information

Director / Trustees Mrs Lesley Bourke. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . resigned 19th October 2022
Dr Jim Bradley. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . appointed 16th February 2023
Dr Linda Patricia Bradley
Dr Susan Janet Christie OBE
Mr Stephen John Finlay
Ms Anna Manwah Lo MBE
Mr Brian Desmond Monroe BSc(Hons), MAcct, FCA
Eimear Montague. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . appointed 19th October 2022
Robert John Thompson. . . . . . . . . . . . . . . . . . . . . . . . . . appointed 19th October 2022
Dr Tim Walker
Aaron Ward. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . appointed 19th October 2022
Company Secretary Ian Humphreys
Company Number NI038848
Charity Registration Nos. NIC102973
Charities Commission for Northern Ireland
XR36767
HM Revenue & Customs
Registered Office Bridge House
Paulett Avenue
Belfast
BT5 4HD
Auditors Diamond & Skillen
Sinclair House
89/101 Royal Avenue
Belfast
BT1 1FE
Business Address Bridge House
Paulett Avenue
Belfast
BT5 4HD

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

KEEP NORTHERN IRELAND BEAUTIFUL

Contents

Page (s)
Director / Trustees’ Report 1 - 5
Independent Auditors’ Report 6 - 7
Statement of Financial Activities 8
Statement of Financial Position (Balance Sheet) 9
Statement of Cash Flows 10
Notes to the Financial Statements 11 - 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Keep Northern Ireland Beautiful

Director / Trustees’ Report for the year ended 31st March 2023

The Board of Directors/Trustees submits its report together with the audited financial statements for the year ended 31st March 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

The Company is a private company limited by guarantee without a share capital, exempt from using limited, registration number NI038848, is a registered charity, number XR36767 and is also registered with the Charity Commission for Northern Ireland, number NIC102973. The names of the present Directors/Trustees, and any past Directors/Trustees who served during the year, are given on page 4, together with the names of the charity’s external advisors.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Directors/Trustees

The Board of Directors/Trustees is responsible for the overall governance of the Company. Directors/Trustees have the power at any time and from time to time to appoint any person to be a Director/Trustee and the total number of Directors/Trustees may not be less than three but there is no maximum. Any Director/Trustee appointed shall hold office for a term of four years (subject to meeting the requirements of Article 33) and shall then be eligible for re-appointment, also for a term of four years. The Board elects one of its number to act as Chairperson for the term at their first meeting following the Chairperson’s appointment.

The Board meets at least four times each year where Directors/Trustees review strategy and operational performance and set annual operating plans and budgets. New Directors/Trustees meet with the Chief Executive who provides them with all the information they need on the work of the Company which is further enhanced at the meetings of the Board thereafter. Directors/Trustees are encouraged to attend appropriate external training events where these will help their role. The Board delegates the exercise of certain tasks in connection with the management and administration of the Company to staff employed by the Company. This is controlled by requiring regular reporting back to the Board so that all decisions can be ratified in due course.

Statement of Directors/Trustees’ Responsibilities and Corporate Governance

The company is registered with the Charity Commission for Northern Ireland.

The Directors/Trustees are responsible for their annual report and for the preparation of financial statements for each financial year which give a true and fair view of the state of affairs of the Company and of the net movement in funds of the Company for that period. In preparing those financial statements, the Directors/Trustees are required to:

The Directors/Trustees are responsible for ensuring that the Company keeps proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

Statement of disclosure to our auditors

In so far as the Directors/Trustees are aware at the time of approving our Trustees’ annual report:

Page 1 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Internal controls

Internal controls over all forms of commitment and expenditure continue to be reviewed to ensure their effectiveness. Processes are in place to ensure that performance is monitored and the appropriate management information is prepared and reviewed monthly by executive management and quarterly by the Board. The systems of internal control are designed to provide reasonable but not absolute assurances against material misstatement or loss. They include:

Risk Statement

An internal risk assessment has been undertaken in order to identify the major risks to which the organisation is exposed. These have been identified as:

The Board recognises its responsibility for the management of risk and has in place a Risk Strategy, which categorises risk in terms of severity, likelihood and consequence. The Strategy is reviewed annually and risk is monitored regularly.

Risk Management

The organisation has in place a well-established system of internal controls that governs its operations. These controls have been designed to provide a reasonable assurance against risk and include:

The Board has a rolling programme to review its Governance Documents and has set up an organisational risk register which allows identified risks to be rated according to the severity, likelihood and impact of the risk occurring.

OBJECTS, OBJECTIVES AND PRINCIPAL ACTIVITIES OF THE CHARITY

The company adopted revised Articles of Association on 21st February 2022. In accordance with the revised Articles of Association the objects for which the Charity is established are to protect, conserve and improve the environment of town and country in Northern Ireland and elsewhere for the benefit of local people, communities, visitors and the public and in particular to educate and inform the public about the preservation, protection and improvement of the environment, and the impact of individuals’ own actions on the environment and to promote awareness of the ways in which the environment is at risk and the ways in which such risk can be minimised.

Our mission is: to inspire and empower people to create more resilient and healthier communities.

Our strategic aim is to achieve this by facilitating action, informing and educating and influencing policy on

through a combination of campaigns, programmes, surveys, research and a variety of projects, detailed below.

STATEMENT OF COMPLIANCE WITH THE DUTY TO HAVE REGARD TO THE CHARITY COMMISSION FOR NORTHERN IRELAND’S GUIDANCE ON PUBLIC BENEFIT

In setting our objectives and planning our activities for the year the Directors/Trustees have given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities have helped to achieve the Charity’s purpose and provide a benefit to the beneficiaries. No harm and no private benefit flowed from the purposes of the charity.

Page 2 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

ACHIEVEMENTS AND PERFORMANCE

Keep Northern Ireland Beautiful continues to monitor and review its Board membership to ensure that it is able to effectively deliver its mission. Keep Northern Ireland Beautiful works closely with central and local government on issues impacting on the quality of local neighbourhoods. Liaison with other organisations including An Taisce (in Ireland), Keep Britain Tidy, Keep Scotland Beautiful, Keep Wales Tidy and other global organisations, allows resources and best practice to be shared.

Many areas of work that were seriously impacted by the pandemic, particularly where work on sites or involving volunteers was concerned, has begun to recover. However, the pandemic has changed the nature of how the organisation engages with its staff and the government mandated move to full-time home working has, where appropriate for staff, been retained. Additionally, an experimental four-day working week has been initiated with encouraging feedback from staff and stakeholders.

Environmental Engagement

Environmental Quality

Environmental Education

FINANCIAL REVIEW AND RESULTS FOR THE YEAR

The Statement of Financial Activities on page 8 is designed to reflect all incoming resources receivable and expenditure incurred during the year irrespective of when income is actually received and payments made. Total incoming resources for the year amounted to £5,251,596 (2022: £3,537,003). Total resources expended of £4,884,906 (2022: £3,482,721) resulted in a net surplus of resources for the year of £366,690 (2022: surplus of £54,282). There was a balance on the Live Here LoveHere restricted fund at the year-end of £40,125 (2022: £nil). The balance on unrestricted funds at the year-end was £779,690 (2022: £453,125) which is free and represents the reserves available to the Director / Trustees to help fulfil current and future plans. Breakdowns of the amounts recorded for incoming resources and resources expended are given in notes 3 and 4 to the accounts.

Page 3 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

OUR SUPPORTERS

Without the strong ongoing commitment and support of many organisations it would not be possible to work effectively towards our vision. We want to thank the organisations that funded the charity during 2022/2023 including The Department for Agriculture, Environment and Rural Affairs, all eleven councils, the National Lottery, The UK Community Renewal Fund, Cookstown Textile Recyclers, Danske Bank, Garfield Western Foundation, Northern Ireland Housing Executive, Radius Housing, Translink, Trocaire, Belfast Harbour Commission, Moy Park, The Weatherbies, Foundation for Environmental Education, Apex Housing, and NI Fishery Harbour Authority. We especially thank all the volunteers who freely gave their time once again this year to help keep Northern Ireland beautiful, whether through litter picks, community, sport and school based projects or as one of the expert judges and assessors for the various award programmes.

RESERVES POLICY

The Directors/Trustees believe that the Company should hold financial reserves because:

The Directors/Trustees believe that the level of unrestricted reserves should be the equivalent of between six and preferably 12 months’ operating costs calculated and reviewed annually. Reserves should be built up to the desired level in stages consistent with the charity’s overall financial position and its need to maintain and develop its charitable activities.

The level of total unrestricted reserves stands at £779,690. With operating costs (restricted and unrestricted funds - excluding direct programme costs) currently amounting to approximately £1,700,000 per year, this would mean a target reserve balance of between £850,000 and £1,700,000. The level of reserves held is therefore below (91.75% of) the minimum requirements of the Reserves Policy. Details of the Company’s funds are shown in Note 12. An analysis of the Company’s net assets between the funds is given in Note 13. The Directors/Trustees consider that sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with any restriction imposed.

EMPLOYEES

The Company aims to be an organisation for which employees enjoy working and where they feel supported and developed. Employees are kept fully informed about its strategy and objectives, as well as day to day news and events. Regular information about the organisation is available through meetings and e-mails. All employees are encouraged to give their views and suggestions on performance and strategy. The Company supports equal opportunity. A working from home policy was introduced in 2017/18 and was extended in scope at the onset of the pandemic.

FUTURE DEVELOPMENTS

The Company will continue to secure the necessary political support in the Local Council structures and in the Assembly to help deliver relevant aspects of the draft Programme for Government.

We remain focused on business development to broaden the income available to the Company to deliver on its vision and mission. The vision and mission, and accompanying strategy to deliver on them, reflects the increasingly urgent and serious nature of the environmental crises faced by humanity including climate breakdown, the increasing rate of extinction events and environmental pollution.

The DAERA grant will be used particularly to increase our ability and activity to effect behaviour change and where necessary to support enforcement.

On-line tools continue to be developed to meet local needs. We will continue to strengthen our digital and social presence. Board membership is continuously under review to ensure the necessary range of skills is available to advise the Company.

MEMBERS OF THE BOARD OF DIRECTORS/TRUSTEES

The following held office during the year:

Lesley Bourke, Jim Bradley, Linda Bradley, Susan Christie, Anna Lo, Brian Monroe, Eimear Montague, Robert Thompson, Tim Walker and Aaron Ward.

Eimear Montague joined the Board on 19[th] October 2022. John Thompson joined the Board on 19[th] October 2022. Aaron Ward joined the Board on 19[th] October 2022. Jim Bradley joined the Board on 16[th] February 2023.

Lesley Bourke resigned on 19th October 2022.

After the year-end date, but before the adoption of the accounts: Stephen Finlay resigned on 30th August 2023.

The principal officers and professional advisors for 2022/2023 were: Chair Vice Chair Chief Executive Finance Director Company Secretary Susan Christie Stephen Finlay Ian Humphreys Brian Monroe Ian Humphreys

Page 4 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Principal Bankers: Danske Bank Donegall Square West Belfast BT1 6JS

Statutory Auditors:

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House 89/101 Royal Avenue Belfast BT1 1FE

By order of the Board Diamond & Skillen were appointed auditors to the company and are deemed to be re-appointed in accordance with Section 487(2) of the Companies Act 2006.

Registered Office: Bridge House 2 Paulett Avenue Belfast BT5 4HD

Ian Humphreys – Secretary 29th November 2023

Page 5 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

KEEP NORTHERN IRELAND BEAUTIFUL

Independent Auditors’ Report to the trustees of Keep Northern Ireland Beautiful

Opinion

We have audited the financial statements of Keep Northern Ireland Beautiful (the “Charity”) for the year ended 31st March 2023 which comprise of the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements numbered 1 to 19, including a summary of 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).

This report is made solely to the Charity’s trustees, as a body, in accordance with section 65 of the Charities Act (Northern Ireland) 2008 and the regulations made under that Act. Our audit work has been undertaken so that we might state to the Charity’s trustees 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 Charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. In our opinion, the financial statements:

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 Charity 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 the provisions available for small entities, in the circumstances set out in note 18 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. 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.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

cont’d.../

Page 6 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

KEEP NORTHERN IRELAND BEAUTIFUL

Independent Auditors’ Report to the trustees of Keep Northern Ireland Beautiful (cont’d)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

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

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement set out on page 1, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they 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 Charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

The trustees have elected for the financial statements to be audited in accordance with the Charities Act (Northern Ireland) 2008 rather than the Companies Act 2006. Accordingly, we have been appointed as auditor under section 65 of the Charities Act (Northern Ireland) 2008 and report in accordance with regulations made under that Act.

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.

Our responsibility is to audit and express an opinion on the financial statements in accordance with UK law and International Standards on Auditing (UK). Those standards require us to comply with the Auditing Practices Board’s [(APB’s)] Ethical Standards for Auditors, including “APB Ethical Standard - Provisions Available for Small Entities (Revises)”, in the circumstances set out in note 18 to the financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilites. This description forms part of our auditor’s report.

Nigel V. Skillen (Senior Statutory Auditor) for and on behalf of

Diamond & Skillen, Chartered Accountants and Registered Auditor

Sinclair House, 89/101 Royal Avenue, Belfast, BT1 1FE

14th December 2023

Page 7 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

KEEP NORTHERN IRELAND BEAUTIFUL

Statement of Financial Activities

(incorporating Income and Expenditure Account) for the year ended 31st March 2023

Notes Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£

Fund balances c/f at 31st March

Fund balances b/f at 1st April
Reconciliation of funds
Net movement in funds for the year
16

Gross transfers between funds
Transfers
5
Net income/(expenditure) for the year
Total expenditure
4.3

Depreciation of assets
4.3

Other expenses
4.3

Legal and professional fees
on other items
4.2

Programme costs
4.2

General administration costs
4.2

Travel and training costs
4.2

Premises costs
4.2

Employee costs (incl. pension costs)
on charitable activities
4.1

Promotional costs
on raising funds
Expenditure
Total revenue
3.4

Investment income
from investments
3.3

Other income
from other activities:
3.2

Business income and Sponsorship
from charitable activities:
3.1

Donations and Grants
from voluntary income:
Revenue		 368
758
-
758
479,787
482,361
190,092
292,269
94,954
133,849
9,920
123,929
2,961,894
4,634,627
4,634,627
-
3,537,003
5,251,595
4,834,639
416,956
-
0
-
-
90,126
104,682
102,853
1,829
11,368
24,079
25,820
(1,741)
2,163,012
3,188,172
3,180,518
7,654
56,387
61,055
59,734
1,321
70,926
58,029
57,800
229
16,809
19,904
18,922
982
841,333
1,272,252
1,198,962
73,290
232,760
156,732
155,095
1,637
3,482,721
4,884,905
4,799,704
85,201
0
0
28,144
(28,144)
54,282
366,690
34,935
331,755
398,843
453,125
-
453,125
54,282
366,690
63,079
303,611
453,125
819,815
63,079
756,736

The statement of financial activities includes all gains and losses recognised in the year. All revenue and expenditure derives from continuing activities.

The notes on pages 11 to 19 form part of these financial statements.

Page 8 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

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Statement of Financial Position (Balance Sheet)

as at 31st March 2023

Notes 2022
£
2023
£
Total funds
12

Waste & Pollution Services
12

Live Here Love Here
12

Environmental Education (2022: Eco Schools)
12

Central services DAERA Core
Restricted income funds:
12

General fund
Unrestricted income funds:
The funds of the charity
Net assets
Payables:amounts falling due after more than one year
TOTAL ASSETS LESS CURRENT LIABILITIES
Net current assets
10
Payables:amounts falling due within one year

Cash at bank and in hand
9

Receivables
Current Assets
8
Plant, property and equipment
Non Current Assets		 0
0
1,644,898
818,355
1,687,880
1,109,139
(2,879,653)
(1,107,679)
3,332,778
1,927,494
453,125
819,815
-
-
453,125
819,815
453,125
819,815
-
22,954
-
40,125
-
-
-
-
453,125
756,736
453,125
819,815

The notes on pages 11 to 19 form part of these financial statements.

The financial statements on pages 8 to 19 were approved by the Board of Director/Trustees on 14th December 2023 and signed on their behalf by:

Susan Christie Director / Trustee

Brian Monroe Director / Trustee

Page 9 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

KEEP NORTHERN IRELAND BEAUTIFUL

Statement of Cash Flows

for the year ended 31st March 2023

Notes 2022
£
2023
£
Net funds at 31st March 2023
Net funds at 1st April 2022
(Decrease) / increase in cash and cash equivalents in the year
Reconciliation of net cash flow to movement in net funds
(Decrease) / increase in cash and cash equivalents in the year
Capital expenditure
3.4
Cash flows from investing activities
14
Cash flows from operating activities		 -
-
368
758
1,107,726
(827,301)
1,108,094
(826,543)
536,804
1,644,898
1,108,094
(826,543)
1,644,898
818,355

The notes on pages 11 to 19 form part of these financial statements.

Page 10 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

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Notes forming part of the Financial Statements for the year ended 31st March 2023

1. Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

1.1 Basis of preparation

Keep Northern Ireland Beautiful meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP (FRS 102) the restatement of comparative items was required. No restatements were required.

The trustees are of the view that as the reserves of the charity are within the requirement of the charity’s reserves policy, the immediate future of the charity for the next 12 to 18 months is secure and on that basis the charity is a going concern.

1.5 Revenue

Items of income are recognised and included in the accounts when all of the following criteria are met:

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met. Grants receivable

Grants receivable which relate to the year are credited to income within the Statement of Financial Activities, with unspent balances being carried forward to subsequent years within the relevant fund.

Specific debts are recognised where approved grant expenditure exceeds grant income received to date. Grant income relating to future periods is carried forward under creditors.

1.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

1.7 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the directors in furtherance of the general objectives of the charity and which have not been designated for other purposes. The fund comprises the accumulated surpluses and deficits of unrestricted income and expenditure.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of administering such funds are charges against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income and gains are allocated to the appropriate fund.

1.8 Expenditure and irrecoverable VAT

Expenditure is recognised once there is legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as an cost against “expenditure on other items”

Page 11 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

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Notes forming part of the Financial Statements for the year ended 31st March 2022 (cont’d)

1.

1.9

Accounting Policies (cont’d)

Allocation of costs to funds

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 attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources. In the year ended 31st March 2019, the allocation of general expenses (including irrecoverable VAT) to funds was as follows:

Core 13% Eco-Schools 20% Services 14% Live Here Love Here 24% TPNI / Textiles 12% Climate Action 13% Biodiversity 4%

1.10 Non Current Assets

Non Current assets are stated at cost less accumulated depreciation.

Expenditure is recognised as capital in nature for:

Depreciation is provided to write off the cost of fixed assets over their anticipated useful lives. Depreciation is provided at the following rates:

1.11

Receivables

Trade and other receivables are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

1.11

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.13 Payables and provisions

Payables and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Payables and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.14 Pensions

The amount charged to the Statement of Financial Activities represents the contributions payable by the charity during the year.

1.15 Transition to FRS 102

The transition date was 1st April 2015.

There was no requirement to restate any comparative balances in making the transition to FRS 102.

2. Legal status of the charity

The charity is a company limited by guarantee, registered in Northern Ireland no. NI038848. The members of the company are the directors named herein. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

The company is registered with HM Revenue & Customs as a charity (ref: XR36767) and is also registered with the Charity Commission for Northern Ireland (ref: NIC102973).

Page 12 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

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Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

3 REVENUE

3 REVENUE
3.1 From voluntary income
Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£

UKCRF Programme
UK Community Renewal Fund:

DAERA Pollinator grants - Biodiversity Salary
Biodiversity:

DAERA - Climate Grants
Climate Action:

DAERA - Tackling Textile Waste Project

DAERA - Tackling Plastic NI
Waste and Pollution Solutions:

DAERA - Dormant accounts

DAERA - Marine

DAERA - LHLH awards

DAERA - AAS

DAERA - Schools Pollinator Grant Scheme

Jubilee Garden

DAERA - Rural Community Pollinator Scheme

DAERA - Tackling Marine Litter

DAERA - Live Here Love Here aid
Live Here Love Here:

DAERA - Parks for People

DAERA - Cleaner Neighbourhoods grant aid
Environmental Services:

Sundry

Radius

Danske Bank Outdoor learning

Danske Bank Biodiversity Garden

FEE / Wrigley

Mini Litter-less campaign

DAERA - Coastal Schools

DAERA - Climate

DAERA - Dormant Schools

DAERA - Re-imaginging ESD

DAERA - Eco Schools grant aid
Environment Education / Eco Schools:

Services

Radius Growing Wild

Garfield Weston Foundation

EEI project

DAERA - Eco Communities

DAERA - Environmental Engagement Index

DAERA - Core
Core:

Grants received:

Donations received		 70,352
406,648
406,648
-
10,674
10,674
10,674
-
193,500
200,000
200,000
-
196,100
0
-
-
-
336,500
336,500
-
-
7,900
7,900
-
-
273,288
273,288
-
-
2,865
2,865
-
-
114,718
114,718
-
-
2,418,246
2,418,246
-
-
112,000
112,000
-
1,640,504
0
-
-
225,000
0
-
-
182,391
87,500
87,500
-
-
35,533
35,533
-
61,386
61,386
61,386
-
-
0
-
-
43,048
42,145
42,145
-
-
10,000
10,000
-
27,802
32,366
32,366
-
15,122
10,854
10,854
-
6,438
0
-
-
6,900
0
-
-
6,528
0
-
-
-
28,744
28,744
-
-
93,416
93,416
-
85,000
85,000
85,000
-
33,910
12,172
12,172
-
4,783
0
-
-
10,000
30,000
30,000
-
-
10,000
10,000
-
-
44,923
44,923
-
50,000
0
-
-
88,384
161,025
161,025
-
4,072
6,724
6,724
-
2,961,894
4,634,627
4,634,627
0

Page 13 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

KEEP NORTHERN IRELAND BEAUTIFUL

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

3.2 From charitable activities

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£

Other

Biodiversity - sponsorship

Climate Action - sponsorship

Waste & Pollution services

Live Here Love Here - sponsorship

Environmental Services - sponsorship

Environmental Education (Eco Schools) - sponsorship

NI Housing Executive

Moy Park		 -
375
-
375
10,384
3,641
-
3,641
-
3,900
-
3,900
-
9,920
9,920
-
29,000
38,250
-
38,250
-
19,315
-
19,315
49,320
57,869
-
57,869
6,250
0
-
-
-
579
-
579
94,954
133,849
9,920
123,929

3.3 From other activities

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£

Sundry income

Training conferences

Green Flags for Parks

Green Coast Awards

Seaside Awards

Blue flag for boats

Beaches project awards

Green Business Programme

Cleaner Neighbourhoods - Borough Surveys

Campaigns - Live Here Love Here

Eco Schools - Post Support		 -
200
-
200
-
13,409
13,409
-
46,358
47,359
-
47,359
132
0
-
-
12,660
10,092
-
10,092
2,598
2,759
-
2,759
8,335
10,092
-
10,092
18,950
20,500
-
20,500
21,478
8,150
-
8,150
308,000
293,000
154,000
139,000
61,276
76,801
22,683
54,118
479,787
482,362
190,092
292,270

3.4 From investments

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£

UK bank interest received		 368
758
-
758
368
758
0
758

4 EXPENDITURE 4.1 On raising funds

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£

Promotional materials

Promotional advertising

Fund-raising expenses		 5,205
5,524
4,987
537
227,555
151,208
150,108
1,100
-
0
-
-
232,760
156,732
155,095
1,637

Page 14 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

KEEP NORTHERN IRELAND BEAUTIFUL

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

4.2 On charitable activities

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£

Project costs - other

Project costs - IT

Grants payable

Event costs

Volunteer expenses

Volunteer training (in Projects)

Levies

Project materials

Meeting expenses
Programme costs:

Miscellaneous

IT and website

Telephone

Printing, postage and stationery
General administration costs:

Staff welfare

Staff training

Subsistence

Car hire

Staff travel - outside NI

Staff travel - within NI
Travel & training costs:

Insurance

Cleaning and waste disposal

Rent
Premises and insurance costs

Recruitment expenses

Temporary staff

Employer pension contributions

Staff benefits

Wages and salaries
Employee costs:
~~on charitable activities:~~		 117,594
208,768
207,128
1,640
52,885
34,757
34,713
44
1,896,309
2,799,731
2,799,731
-
10,245
28,679
28,310
369
2,432
5,029
5,029
-
1,878
5,919
5,919
-
81,396
12,763
7,656
5,107
69,439
86,673
86,180
493
4,091
5,852
5,852
-
1,994
1,320
1,182
138
49,150
45,041
44,445
596
3,213
8,446
8,046
400
2,030
6,248
6,060
188
16,863
11,069
11,069
-
18,360
16,295
16,295
-
1,213
1,460
1,383
77
223
0
-
-
9,697
7,947
7,839
108
24,571
21,259
21,215
44
4,791
7,306
6,922
384
202
1,119
1,102
17
11,817
11,479
10,898
581
29,667
39,354
39,354
-
-
4,513
4,513
-
52,938
64,376
63,504
872
1,596
3,597
3,201
396
757,130
1,160,412
1,088,390
72,022
3,221,724
4,599,412
4,515,936
83,476

4.3 On other items

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£

On Fixtures and fittings
Depreciation of assets:

Irrecoverable Value Added Tax

Subscriptions

Exchange losses

Bank charges
Other expenses:

Other professional fees

Legal fees

Accountancy and payroll preparation fees

Audit fees
Legal and professional fees:
~~on other items:~~		 -
0
-
-
75,683
100,625
94,795
5,830
14,174
3,227
7,284
-4,057
151
0
-
-
118
830
773
57
7,158
17,504
19,290
-1,786
-
245
245
-
1,810
2,730
2,686
44
2,400
3,600
3,600
-
101,494
128,761
128,673
88

Page 15 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

KEEP NORTHERN IRELAND BEAUTIFUL

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

Net incoming resources

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£
Diamond & Skillen - other fees
Diamond & Skillen - audit fees
Depreciation of non current assets
Net incoming resources are stated after charging:
Employee costs
Salaries and pensions		 1,810
2,730
2,686
44
2,400
3,600
3,600
-
-
0
-
-
6
6.1		 Employee costs
Salaries and pensions
Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£
Pension contributions
Staff benefits
Employer National Insurance Contributions
Wages cost (excl Employer NIC)		 52,938
64,376
63,504
872
1,596
3,597
3,201
396
51,536
90,884
85,432
5,452
705,594
1,069,528
1,002,958
66,570
811,664
1,228,385
1,155,095
73,290
6 Employee costs
6.1 Salaries and pensions

The average number of persons, including part-time staff, employed on UK contracts was 40 (2022: 26) No trustee or director received any remuneration from the charity in the year (2022: none) No employee was paid more than £60,000 in the year (2022: none)

6.2 Trustees’ expenses

Members of the Board of Directors (who are also the Trustees of the charity) receive no remuneration for their services. The Director / Trustees of the charity are eligible to receive reimbursement of out of pocket expenses incurred whilst representing the charity. The expenses borne by the charity in 2022/23, paid to the director/trustees of the charity were £42.80 (2022: £nil).

In certain cases, the Director / Trustees are eligible to receive payment for services rendered to the charity. Where this situation occurs, full detail is given at note 17 on page 15.

7 Pension costs

The company operated defined contribution schemes in respect of its staff. The schemes and their assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £64,376 (2022: £52,938)

8 Non current assets

Totals
2022
£
Totals
2023
£
Computers
&
Equipment
£
Fixtures
& fittings
£
At 31st March 2022
At 31st March 2023
Net book value:
At 31 March 2023
Charge for year
At 1 April 2022
Accumulated depreciation:
At 31 March 2023
Additions
At 1 April 2022
Cost:		 -
0
-
-
9,041
9,041
6,160
2,881
9,041
9,041
6,160
2,881
-
0
-
-
9,041
9,041
6,160
2,881
~~-~~
9,041
9,041
6,160
2,881
0
0
0
0
0
0
0
0

Page 16 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

9

KEEP NORTHERN IRELAND BEAUTIFUL

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

Receivables

Totals
2022
£
Totals
2023
£
Debtors ledger control account 1,684,665
1,105,924

HMRC - Value Added Tax refundable

Prepaid expenses
Prepayments and Other Debtors:

Sundry
Income due:		 -
-
3,215
3,215
-
-
1,687,880
1,109,139

10

Payables: amounts falling due within one year

Totals
2022
£
Totals
2023
£

Other creditors

HMRC - Value Added Tax due

Pension contribution creditor

Accruals
Accruals and Other Creditors:

Lottery - Waste & Pollution Solutions

Pollinators Salary budget - Apr/May 2022

Pollinators Stage 1 - Live Here Love Here

Jubilee Garden - Live Here Love Here

Garfield Weston

UKCRF

BKBT Consultation

NI Housing Executive - sponsorship

Other income in advance

Borough Cleanliness surveys

Keep Britain Tidy - Binned Packaging Methodology

Live Here Love Here funding

Belfast City Council - Eco Schools

Blue Flag / Seaside / Green Flag Awards
Income in advance - other:

Other grants in advance

Eco Schools support

Energia - The Community Foundation

Antrim & North Down Borough Council - Live Here Love Here

Lisburn & Castlereagh City Council - Live Here Love Here

Trócaire
Income in advance - grants:
Creditors ledger control account		 46
48
9,103
48,829
13,364
3,804
734,708
181,813
9,920
-
39,823
-
1,000,000
-
213,500
-
30,000
-
406,648
-
19,000
-
15,000
-
-
2,500
20,963
12,813
-
3,000
-
21,000
13,158
-
68,553
50,230
-
3,500
32,834
36,147
-
8,680
21,000
-
20,000
20,000
3,500
-
208,533
715,315
2,879,653
1,107,679

11 Financial Commitments

At 31st March 2023 the company has a rolling 6 month agreement with Business in the Community for rent of the offices. The total liability under this agreement is therefore six months' rent. There are no other annual commitments under non-cancellable leases nor any other financial commitments that are not recognised in the accounts (2022: £nil). Keep Northern Ireland Beautiful has entered into a number of long term contracts for the supply of services all of which are cancellable.

Page 17 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

KEEP NORTHERN IRELAND BEAUTIFUL

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

12 Analysis of charitable funds

At 31 Mar
2023
£
Transfers
£
Investment
Gains
£
Expenditure
£
Income
£
At 1 Apr
2022
£
Total funds
Total restricted

UKCRF

Biodiversity

Climate Action

Waste & Pollution Solutions

Live Here Love Here

Environmental Services

Environmental Education

Central Services -DAERA Core
Total unrestricted

General fund
UNRESTRICTED FUNDS		 756,736
(28,144)
758
(85,201)
416,198
453,125
756,736
(28,144)
758
(85,201)
416,198
453,125
0
(22,555)
-
(384,468)
407,023
-
0
20,292
-
(30,966)
10,674
-
0
25,089
-
(225,089)
200,000
-
22,954
-
-
(336,500)
359,454
-
40,125
-
-
(3,131,294)
3,171,419
-
0
-
-
(96,919)
96,919
-
0
-
-
(327,573)
327,573
-
0
5,318
-
(266,895)
261,577
-
63,079
28,144
0
(4,799,704)
4,834,639
0
819,815
0
758
(4,884,905)
5,250,837
453,125

The general fund represents the free funds of the charity which are not designated for particular purposes. The constituent parts of the general fund are: ECO SCHOOLS BUSINESS, SERVICES and LIVE HERE LOVE HERE.

RESTRICTED FUNDS

13 Analysis of charity net assets between funds

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
funds
£
-
0
-
-
(2,879,653)
(1,107,679)
(778,491)
(329,188)
3,332,778
1,927,494
841,570
1,085,924
-
0
-
-
453,125
819,815
63,079
756,736

14 Reconciliation of net movement in funds to net cash flow from operating activities


2022
£
2023
£
Net cash (outflow) / inflow from operating activities
(Decrease) / increase in creditors
Decrease / (increase) in debtors
Deduct investment income shown in investing activities (note 3.4)
Net incoming resources before depreciation		 2,228,412
(1,771,974)
(1,174,600)
578,741
(368)
(758)
54,282
366,690
1,107,726
(827,301)

Page 18 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

KEEP NORTHERN IRELAND BEAUTIFUL

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

15 Income and expenditure summary

2022
£
2023
£
Surplus for the year
Transfer to provisions
Net incoming resources
Depreciation
Other costs
Direct charitable expenditure
Resources expended
Gross income		 -
-
334,254
285,495
3,148,467
4,599,411
3,537,003
5,251,596
-
-
54,282
366,690
54,282
366,690

The above reflects the Income and Expenditure accounts as required by the Companies Act 2006 as opposed to that required under the Statement of Recommended Practice as detailed on page 8. Detailed analyses of the expenditure are provided in the Statement of Financial Activities and note 4.

16 Transfers between funds

iii. The amount of £20,292 was transferred to the Biodiversity Fund from the General Fund to match the deficit of expenditure over income in that fund in the year iv. The amount of £22,554 was transferred from the UKCRF Fund to the General Fund to represent general overhead contribution from that fund as agreed with the funder.

17 Related Party Transactions and Disclosures

i. Tim Walker (trustee/director of Keep Northern Ireland Beautiful) is Acting Chief Executive of arc21 (umbrella waste management group in Northern Ireland representing 6 councils in the east of the Province) under secondment from Belfast City Council. During the year, income to the charity from Belfast City Council was £58,400 + VAT (2022: £71,255 + VAT) in respect of a contribution to the Live Here Love Here Programme, Eco-Schools support and application fees for the Green Flag Awards. Belfast City Council received the amount of £247.83 (2022: £148.68) from the charity in respect of waste disposal services. Belfast City Council received a grant from the charity from the UK Community Renewal Fund of £2,000 in November 2022. ii. Sara Walker is spouse of Tim Walker (trustee/director of Keep Northern Ireland Beautiful). Sara is employed in the procurement unit of Belfast City Council.

During the year Sara may have had sight of KNIB submissions or applications for grants iii. Ian Humphreys, Chief Executive of Keep Northern Ireland Beautiful is a member of the Board of the Foundation for Environmental Education (FEE). During the year income to the charity from FEE was £10,854 (2022: £3,878) in respect of sponsorship income to the Environmental Education fund (Eco Schools project). FEE received £876 (2022: £573) for Blue Flag levy, £6,007 (2022: £5,966) for Eco Schools levy, £414 (2022: £430) for YRE levy and £5,533 (2022: £7,633) for FEE membership fees and other levies. iv. Jim Bradley (trustee/director of Keep Northern Ireland Beautiful) has an informal role with the RSPB NI Advisory Committee. During the year, RSPB NI received a small grant payment from the charity of £2,297.29 v. Anna Lo (trustee/director of Keep Northern Ireland Beautiful) is a director of Arts Ekta (a cultural organisation based in Belfast). During the year Arts Ekta received a small grant payment of £2,400 and a UK Challenge Fund grant of £990. vi. John Thompson (trustee/director of Keep Northern Ireland Beautiful) is employed by Translink and has informal roles with Business in the Community and Belfast City Council. During the year Translink sponsored the Spirit of Translink Awards (revenue to the charity of £24,600). Business in the Community is the landlord for the charity's premises (rent £11,479 this year) During the year, income to the charity from Belfast City Council was £58,400 + VAT (2022: £71,255 + VAT) in respect of a contribution to the Live Here Love Here Programme, Eco-Schools support and application fees for the Green Flag Awards. Belfast City Council received the amount of £247.83 (2022: £148.68) from the charity in respect of waste disposal services. Belfast City Council received a grant from the charity from the UK Community Renewal Fund of £2,000 in November 2022.

18 Disclosure of relevant circumstances

In common with many other charities of our size and nature we use our auditors to:

i. prepare and submit returns to the tax authorities;

ii. assist with the preparation of the financial statements; and

iii. prepare and submit payroll calculations to HM Revenue & Customs.

19 Events after the end of the Reporting Period

There have been no significant events affecting the charity since the financial year-end.

Page 19 of 19

Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE