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2024-03-31-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 2024

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

KEEP NORTHERN IRELAND BEAUTIFUL

Company Information

Director / Trustees Dr Jim Bradley
Dr Linda Patricia Bradley. . . . . . . . . . . . . . . . . . . . . . . . . resigned 29th November 2023
Dr Susan Janet Christie OBE. . . . . . . . . . . . . . . . . . . . . . resigned 29th May 2024
Mr Stephen John Finlay. . . . . . . . . . . . . . . . . . . . . . . . . . resigned 30th August 2023
Mr Brendan Gallen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . appointed 27th February 2024
Ms Anna Manwah Lo MBE. . . . . . . . . . . . . . . . . . . . . . . . resigned 15th August 2024
Mr Brian Desmond Monroe BSc(Hons), MAcct, FCA
Ms Eimear Montague. . . . . . . . . . . . . . . . . . . . . . . . . . . . resigned 29th May 2024
Miss Émer Meabh Rafferty. . . . . . . . . . . . . . . . . . . . . . . . appointed 9th January 2024
Mr Colm Smyth. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . appointed 27th February 2024
Mr Robert John Thompson
Dr Tim Walker
Mr Aaron Ward
Company Secretary Dr Ian Humphreys. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . resigned 29th May 2024
Dr Susan Janet Christie OBE. . . . . . . . . . . . . . . . . . . . . . appointed 29th May 2024
Company Number NI038848
Charity Registration Nos. NIC102973
Charities Commission for Northern Ireland
XR36767
HM Revenue & Customs
Registered Office to 29th January 2024 from 29th January 2024
Bridge House Titanic Suites
Paulett Avenue 55/59 Adelaide Street
Belfast Belfast
BT5 4HD BT2 8FE
Auditors Diamond & Skillen
Sinclair House
89/101 Royal Avenue
Belfast
BT1 1FE
Business Address to 29th January 2024 from 29th January 2024
Bridge House Titanic Suites
Paulett Avenue 55/59 Adelaide Street
Belfast Belfast
BT5 4HD BT2 8FE

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 - 8
Independent Auditors’ Report 9 - 10
Statement of Financial Activities 11
Statement of Financial Position (Balance Sheet) 12
Statement of Cash Flows 13
Notes to the Financial Statements 14 - 22

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 2024

The Board of Directors/Trustees submits its report together with the audited financial statements for the year ended 31st March 2024.

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:

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

STATEMENT OF DISCLOSURE TO OUR AUDITORS

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

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.

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

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.

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.

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, have continued 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 modified to two days home working being available to all staff. Additionally, an experimental four-day working week has been continued as a trial with encouraging feedback from staff and stakeholders.

ENVIRONMENTAL ENGAGEMENT

The Healthy Oceans Healthy Minds campaign ran over a four-week period with a wide reaching media campaign promoting 75 events taking place all over NI and 1,074 people directly engaged at these events (sponsored by Belfast Harbour). The Big Spring Clean saw 94 BSC events in 2023 (April 23) engaging 20,748 volunteers; 101 BSC events in 2024 (March 24) engaging 17,739 volunteers. The total of 195 events for this period saw 38,487 volunteers engaged, with a widely reaching promotion and social media campaign.

There are now 1,289 Adopt A Spot groups; 21,576 active volunteers; 15 Adopt A Spot Ambassadors; 13 events attended; 178 places improved; two new Adopt A Spot distributers (Helping Hand and Pot Gang). 6 skills development opportunities were signposted to groups.

Live Here Love Here continues to be a highly successful and engaging project. 88 projects were successfully funded through the Small Grants Scheme 2023/24. Nearly 500 applications were submitted requesting approximately £1 million. This is the largest number of applications ever received, with a record number of new groups applying to the Scheme. Ten Live Here Love Here Gatherings took place, engaging ten councils as delivery partners with 245 attendees. 87 new groups/sectors engaged at Live Here Love Here Gatherings. A prestigious Live Here Love Here Community Awards Ceremony took place in partnership with Belfast Harbour with 87 nominations submitted, 130 attendees to the event with nine partner councils represented. 12 Award categories were presented. Prompted awareness of the Live Here Love Here campaign reached 75% which achieves the 2025 strategic target.

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

ENVIRONMENTAL QUALITY

The Northern Ireland Environmental Quality Forum was re-established this year. Meetings were organised to bring together Councils and other stakeholders to establish a joined-up approach to address local environmental quality issues. Attendees have been grateful for the opportunity to collaborate and discuss issues such as fixed penalty notices and Articles 4 and 5. The number of Green Flag for Parks and Open Spaces sites increased to 99 (up 93 in 2023). Eight new Green Flag judges were trained, growing the overall number of judges in the network to 58. Additional training took place to train eight Heritage Flag judges. Keep Northern Ireland Beautiful continued to carry out the survey and completed the annual Cleaner Neighbourhoods Report. Two Cleaner Neighbourhood Survey training sessions were organised through Keep Scotland Beautiful across the year. The purpose of these sessions was to train Keep Northern Ireland Beautiful staff on the delivery of Cleaner Neighbourhood Surveys and ensure all surveys are conducted to the same standard and quality that we require. This training also served as an opportunity to develop a strong working relationship with Keep Scotland Beautiful who have since offered additional assistance in the review of Keep Northern Ireland Beautiful’s Cleaner Neighbourhood data and data analysis process.

ENVIRONMENTAL EDUCATION

Keep Northern Ireland Beautiful is Northern Ireland’s Full Member of the Foundation for Environmental Education (FEE). 369 Eco-Schools achieved the international Green Flag standard in 2023/24; meaning that at the end of March 2024 43% of schools in Northern Ireland held the Green Flag. Schools hold a Green Flag for two years before requiring reassessment.

Our education work improves the quality of and access to environmental education and is delivered in a collaborative manner across all work areas of Keep Northern Ireland Beautiful and working with Department of Agriculture, Environment and Rural Affairs (DAERA), Councils, the Northern Ireland Housing Executive and a wide range of education partners. Through Eco-Schools other education programmes our staff provide direct support to teachers, create environmental education resources and deliver workshops covering a wide range of topics including climate, biodiversity, and tackling fast fashion and plastic pollution.

NI 30 Under 30 Climate Change Makers Programme supports a network of young people from a diverse range of backgrounds, cultures, industries and specialisms with the common goal of becoming planet positive Climate Change Makers. This growing network of aspiring young leaders is equipped to drive meaningful change within their spheres of influence across Northern Ireland, challenging governments, institutions, networks, employers, colleagues and peers to drive carbon reduction and spearhead the transition to a more sustainable, just future. Similar to our pilot year in 2023, the second 30U30 programme, which concluded in June 2024, was again oversubscribed with a wider range of sectors involved, including environmental conservation, government and policy, construction, energy, academia, transport, agriculture and food production, technology and research, and culture and communications. We now have 60 alumni in the network engaging with us. It is our ambition to have 150 30 Under 30 Climate Change Makers operating in sectors across NI by 2028.

The Environmental Action for Resilience, Transformation & Health (EARTH Hub) will be a new and dedicated online platform for organisations delivering environmental education, skills development and capacity building to communities and across various sectors of society across Northern Ireland. Resourced by The Dormant Accounts fund and delivered in partnership with Northern Ireland Environment Link, the EARTH Hub is a digital transformation initiative to support the environment NGO sector to join forces in a new and more creative fashion, mobilising and pooling its resources and expertise to better connect and communicate with one another, with existing and new audiences and to improve overall delivery and thus impact of our collective environmental work. The Launch of the Hub is expected in 2025.

CLIMATE ACTION

The end of this project in December 2023 marked the engagement of over 2,200 people in Climate Awareness Training of different forms over the previous three years. Sector-specific training programmes provided information, advice and confidence building to teachers, youth leaders, students and youth groups as well as a wide range of community organisations. Strong links with QUB and UU ensured that high numbers of HE students were empowered, through training, to be environmentally aware and active. Climate Awareness Training is now built into induction weeks for many schools across both universities. In addition, Keep Northern Ireland Beautiful won the tender to deliver climate awareness training to the NI Civil Service, having piloted a new programme for this sector across the previous year.

Keep Northern Ireland Beautiful are now playing a role in the Sustainable Futures initiative with the Department of Education and CCEA, working to raise the profile of Education for Sustainable Development (ESD) within the NI Curriculum and provide support resources to teachers and schools, including a teaching and learning progression pathway.

Climate awareness training for business groups continued to evolve and grow with a regular training programme in place across a range of business sectors. We now have an accredited Carbon Literacy for SMEs in operation, fully contextualised to Northern Ireland.

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

Keep Northern Ireland Beautiful were also awarded a second grant for climate awareness training for a further three years, focussing on a more diverse range of programmes for training schools, communities and youth groups, as well as a significant focus on signposting people to climate action opportunities within NI.

BIODIVERSITY RECOVERY

As well as the ongoing support of staff across the organisation with advice and information on biodiversity issues, the delivery of community workshops and completing the first draft of a Biodiversity Strategy for Keep Northern Ireland Beautiful, the Biodiversity department are leading on some key nature-based, funded projects. The first year of the Hedgerow Heroes project was completed successfully with 11 schools, involving 245 pupils planting 220 metres of native hedgerow and receiving a range of support workshops. In addition, the structure and planning for a new project with Stranmillis University College – Generation Nature - has been established. This involves the development of nature awareness training being developed and included in Initial Teacher Training as well as a nature demonstration site being established, where teachers can be guided and supported in learning how to integrate nature, biodiversity and sustainability themes into lesson planning. These plans contribute significantly to the UNESCO Greening Education Partnership strategy to ‘green’ curriculum, teacher training, communities and school buildings. Keep Northern Ireland Beautiful now work across all four pillars of this global initiative.

Keep Northern Ireland Beautiful received funding of nearly £4.5 million from DAERA over two financial years (April 2022-March 2024) to deliver three pollinator-focused grant schemes: the Rural Pollinator Grant Scheme, the School Pollinator Garden Grant Scheme and Platinum Jubilee Pollinator Grant Scheme. The Grants supported over 350 projects in schools and communities across Northern Ireland. These projects increased biodiversity by planting for pollinators, transformed and improved the quality of unused spaces, and improved the health and wellbeing of students and communities.

POLLUTION SOLUTIONS

During the 2023-2024 period, the Waste and Pollution Solutions (WPS) department, funded by the Department of Agriculture, Environment and Rural Affairs (DAERA), made progress in promoting sustainability and reducing waste in single use plastics and textiles. A key achievement was our Tackling Textiles Skills and Innovation Grant Competition, which exceeded expectations by funding 14 projects, surpassing the initial target of 10. The program attracted 52 applications totalling over £100,000 in funding requests.

Education, a key strand to the WPS workstream, successfully delivered 70 workshops across all 11 council areas in Northern Ireland, engaging around 2,680 pupils and educators. The workshops, which covered fast fashion, climate campaigning, and SUPs, were tailored to meet the needs of each school. Special Needs and composite classes were included to ensure inclusivity. Additionally, 32 schools committed to our Plastic Promise initiative, reinforcing a culture of sustainability in education.

Our public engagement campaigns surpassed expectations receiving both local and national media attention. One of the key campaigns we ran this year was Buy Nothing New Month, launched in January 2024. This initiative encouraged consumers to reconsider their consumption habits. Whilst we adopted the campaign from Keep Britain Tidy, its introduction in Northern Ireland raised concerns about its potential impact on retailers during an already challenging month. Although the balancing act between consumer behaviour and business needs remains a delicate one, changing consumption patterns is a remains a priority for Keep Northern Ireland Beautiful and WPS department.

Additionally, we ran a major public event, the Fashion Forever Festival, which attracted 1,700 attendees and promoted sustainable fashion through workshops, repair cafes, and preloved clothing booths. Feedback was overwhelmingly positive, with 93.9% of attendees inspired to buy preloved clothing.

WPS work with local councils to develop an Award Programme for Councils to incentivise action on single use plastics. Belfast City Council and Mid and East Antrim Borough Council were recognised with awards for their efforts in behaviour change and single-use plastics reduction.

WPS also successfully engaged Communities with workshops aligned to the environmental issues with SUPs. Feedback from participants has been overwhelmingly positive, indicating that the workshops were well-received and effectively delivered.

WPS also ran several Nudge Behaviour Projects which included the installation of a 1,000-litre SUP Bin at Ulster University, which sought to engage approximately 30,000 students, and the distribution of 20 cigarette ballot bins across Northern Ireland. These efforts will have contributed to reducing plastic waste in public spaces and waterways.

The Marine Litter Capital Grants Scheme made a significant impact by funding 23 projects with a total investment of £189,833, with the highest single award of approximately £38,000 dedicated to tackling marine litter originating from Lough Neagh. The scheme focuses on reducing plastic waste in marine environments and supported communities across all 11 council areas.

COMMUNICATIONS

The Keep Northern Ireland Beautiful communications team supported all projects by providing external communications needs. The Key Measurement are listed below. It is worth noting that in addition to those, the communications team were

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

also heavily involved in awards planning and execution, speech writing, video production, website management and PR and issues management.

Newsletters

Press Releases

68 press releases were released supporting a range of our key initiatives including Hedgerow Heroes, Small Grants, Adopt a Spot, Healthy Oceans, Healthy Minds, Green Flag Awards, Buy Nothing New Month, Community Awards, Fashion Forever Festival.

Social Media

Mean Growth in 2023-24 across all channels was 6.6% (no other management or tracking in place). It is worth noting for reporting purposes that each brand has 3 or more channels. For example, KEEP NORTHERN IRELAND BEAUTIFUL has four Instagram channels to manage and discussions are ongoing about making this more efficient and powerful.

FINANCIAL REVIEW AND RESULTS FOR THE YEAR

The Statement of Financial Activities on page 10 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 £2,159,825 (2023: £5,251,595). Total resources expended of £2,157,110 (2023: £4,884,905) resulted in a net surplus of resources for the year of £2,715 (2023: surplus of £366,690). There were no balances on restricted funds at the year-end (2023: £63,079). The balance on unrestricted funds at the year-end was £822,530 (2023: £756,736) 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.

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 2023/2024 including The Department for Agriculture, Environment and Rural Affairs, ten local councils, the National Lottery, 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, Belfast Harbour Commission, Energia Community Fund, American Ireland Funds, Ulster Garden Villages, Coca Cola, and Podiem. 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.

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

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 £822,530. With operating costs (restricted and unrestricted funds - excluding direct programme costs) currently amounting to approximately £1,530,000 per year, this would mean a target reserve balance of between £765,000 and £1,530,000. The level of reserves held is therefore above the minimum requirements of the Reserves Policy and within the target range.

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. Concerns about government funding until October were mitigated by senior management keeping employees regularly updated, although uncertainty contributed to some departures and vacancies carried for most of the financial year. Employee Management software was introduced introducing efficiencies in management and HR. A hybrid working policy introduced alongside the move to new office premises. The Company supports equal opportunity.

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.

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

MEMBERS OF THE BOARD OF DIRECTORS/TRUSTEES

The following held office during the year: Jim Bradley, Linda Bradley, Susan Christie, Stephen Finlay, Brendan Gallen, Anna Lo, Brian Monroe, Eimear Montague, Émer Rafferty, Colm Smyth, Robert Thompson, Tim Walker and Aaron Ward.

After the year-end date, but before the adoption of the accounts:

The principal officers for 2023/2024 were: Chair Vice Chair Chief Executive Finance Director Company Secretary Susan Christie Stephen Finlay Ian Humphreys Brian Monroe Ian Humphreys STATUTORY AUDITORS PRINCIPAL BANKERS Diamond & Skillen Danske Bank Chartered Accountants and Registered Auditor Donegall Square West Belfast Belfast BT1 1FE BT1 6JS

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

Titanic Suites 55/59 Adelaide Street Belfast BT2 8FE

This report was approved by the Board of Director/Trustees on 27th November 2024 and signed on its behalf by:

Susan Christie – Secretary 27th November 2024

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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 2024 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.../

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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

27th November 2024

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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 2024

Notes Totals
2023
£
Totals
2024
£
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		 758
48
-
48
482,361
515,097
112,485
402,612
133,849
33,158
-
33,158
4,634,627
1,611,522
1,587,729
23,793
5,251,595
2,159,825
1,700,214
459,611
-
0
-
-
104,682
57,616
57,616
-
24,079
25,946
25,946
-
3,188,172
620,188
540,646
79,542
61,055
48,248
48,168
80
58,029
45,186
46,186
(1,000)
19,904
47,938
47,255
683
1,272,252
1,171,833
1,171,833
-
156,732
140,155
140,155
-
4,884,905
2,157,110
2,077,805
79,305
0
0
314,512
(314,512)
366,690
2,715
(377,591)
380,306
453,125
819,815
63,079
756,736
366,690
2,715
(63,079)
65,794
819,815
822,530
0
822,530

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 13 to 22 form part of these financial statements.

Page 11 of 22

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

KEEP NORTHERN IRELAND BEAUTIFUL

Statement of Financial Position

(Balance Sheet)

as at 31st March 2024

Notes 2023
£
2024
£
Total funds
12

Waste & Pollution Services
12

Live Here Love Here
12

Environmental Education
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
818,355
837,298
1,109,139
738,421
(1,107,679)
(753,189)
1,927,494
1,575,719
819,815
822,530
-
-
819,815
822,530
819,815
822,530
22,954
-
40,125
-
-
-
-
-
756,736
822,530
819,815
822,530

The notes on pages 13 to 22 form part of these financial statements.

The financial statements on pages 10 to 22 were approved by the Board of Director/Trustees on 27th November 2024 and signed on their behalf by:

Susan Christie Director / Trustee

Brian Monroe Director / Trustee

Page 12 of 22

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 2024

Notes 2023
£
2024
£
Net funds at 31st March 2024
Net funds at 1st April 2023
Increase / (decrease) in cash and cash equivalents in the year
Reconciliation of net cash flow to movement in net funds
Increase / (decrease) in cash and cash equivalents in the year
Capital expenditure
3.4
Cash flows from investing activities
14
Cash flows from operating activities		 -
-
758
48
(827,301)
18,895
(826,543)
18,943
1,644,898
818,355
(826,543)
18,943
818,355
837,298

The notes on pages 13 to 22 form part of these financial statements.

Page 13 of 22

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 2024

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 14 of 22

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 2024 (cont’d)

1. Accounting Policies (cont’d)

1.9

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 2024, the allocation of general expenses (including irrecoverable VAT) to funds was as follows:

Core 14% Environmental Education 15% Environmental Services 11% Live Here Love Here 25% Waste & Pollution Solutions 15% Climate Action 12% Biodiversity 4% Earth Hub 4%

1.10

Non Current Assets

Non Current assets are stated at cost less accumulated depreciation.

Expenditure is recognised as capital in nature for:

Fixtures & Fittings - Amounts over £3,000
Computers & Equipment - Amounts over £3,000
Depreciation is provided to write off the cost of fixed assets over their anticipated useful lives.
Depreciation is provided at the following rates:
Fixtures & Fittings - 33.33% straight line
Computers & Equipment - 50.00% straight line

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 15 of 22

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 2024 (cont’d)

3 REVENUE

3.1 From voluntary income

Totals
2023
£
Totals
2024
£
Restricted
funds
£
Unrestricted
Funds
£

Dormant Accounts Fund
Earth Hub:

UKCRF Programme
UK Community Renewal Fund:

DAERA - Generation Nature

DAERA Pollinator grants - Biodiversity Salary
Biodiversity:

Energia Community Fund

DAERA - Climate Grants
Climate Action:

DAERA - Marine Litter

DAERA - TPNI / TTNI
Waste and Pollution Solutions:

DAERA - Dormant accounts

DAERA - Marine

DAERA - LHLH awards

DAERA - AAS

DAERA - Schools Pollinator Grant Scheme

Jubilee Garden

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

DAERA - Parks for People

DAERA - Cleaner Neighbourhoods grant aid
Environmental Services:

Radius

Danske Bank Outdoor learning

Danske Bank Biodiversity Garden

FEE / Wrigley

DAERA - Dormant Schools

DAERA - Re-imaginging ESD

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

Services

Garfield Weston Foundation

EEI project

DAERA - Eco Communities

DAERA - Core
Core:

Grants received:

Donations received		 -
43,782
43,782
-
406,648
0
-
-
-
14,650
14,650
-
10,674
0
-
-
-
8,681
-
8,681
200,000
200,000
200,000
-
-
212,296
212,296
-
336,500
317,000
317,000
-
7,900
0
-
-
273,288
0
-
-
2,865
0
-
-
114,718
0
-
-
2,418,246
0
-
-
112,000
0
-
-
87,500
321,360
321,360
-
35,533
0
-
-
61,386
138,728
138,728
-
42,145
0
-
-
10,000
0
-
-
32,366
0
-
-
10,854
11,930
-
11,930
28,744
0
-
-
93,416
0
-
-
85,000
237,725
237,725
-
12,172
0
-
-
30,000
0
-
-
10,000
0
-
-
44,923
0
-
-
161,025
102,188
102,188
-
6,724
3,182
-
3,182
4,634,627
1,611,522
1,587,729
23,793

Page 16 of 22

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 2024 (cont’d)

3.2 From charitable activities

Totals
2023
£
Totals
2024
£
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

Environmental Education - Translink

Biodiversity - Moy Park		 375
0
-
-
3,641
0
-
-
3,900
0
-
-
9,920
0
-
-
38,250
0
-
-
19,315
0
-
-
57,869
0
-
-
-
6,000
-
6,000
579
27,158
-
27,158
133,849
33,158
0
33,158

3.3 From other activities

Totals
2023
£
Totals
2024
£
Restricted
funds
£
Unrestricted
Funds
£

Sundry income

Training conferences

Green Flags for Parks

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
13,200
-
13,200
13,408
9,338
-
9,338
47,359
37,543
-
37,543
10,092
0
-
-
2,759
15,094
-
15,094
10,092
10,801
-
10,801
20,500
20,500
-
20,500
8,150
13,313
-
13,313
293,000
261,985
112,485
149,500
76,801
133,323
-
133,323
482,361
515,097
112,485
402,612

3.4 From investments

Totals
2023
£
Totals
2024
£
Restricted
funds
£
Unrestricted
Funds
£

UK bank interest received		 758
48
-
48
758
48
0
48
4 EXPENDITURE
4.1 On raising funds
4
4.1		 EXPENDITURE
On raising funds		 EXPENDITURE
On raising funds
Totals
2023
£
Totals
2024
£
Restricted
funds
£
Unrestricted
Funds
£

Promotional materials and services

Promotional advertising

Fund-raising expenses		 5,524
1,942
1,942
-
151,208
138,213
138,213
-
-
0
-
-
156,732
140,155
140,155
0

Page 17 of 22

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 2024 (cont’d)

4.2 On charitable activities

Totals
2023
£
Totals
2024
£
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:~~		 208,768
209,810
130,269
79,541
34,757
29,453
29,453
-
2,799,731
313,648
313,648
-
28,679
29,080
29,080
-
5,029
3,854
3,854
-
5,919
0
-
-
12,763
13,049
13,049
-
86,673
17,273
17,273
-
5,852
4,021
4,021
-
1,320
2,616
2,585
31
45,041
35,632
35,632
-
8,446
8,837
8,787
50
6,248
1,164
1,164
-
11,069
3,452
4,452
-1,000
16,295
15,476
15,476
-
1,460
387
387
-
-
0
-
-
7,947
2,302
2,302
-
21,259
23,568
23,568
-
7,306
4,933
4,250
683
1,119
1,206
1,206
-
11,479
41,799
41,799
-
39,354
12,710
12,710
-
4,513
3,283
3,283
-
64,376
73,638
73,638
-
3,597
4,772
4,772
-
1,160,412
1,077,430
1,077,430
-
4,599,412
1,933,393
1,854,088
79,305

4.3 On other items

Totals
2023
£
Totals
2024
£
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
-
-
100,625
48,284
48,284
-
3,227
9,141
9,141
-
-
191
191
-
830
0
-
-
17,504
17,496
17,496
-
245
2,150
2,150
-
2,730
2,700
2,700
-
3,600
3,600
3,600
-
128,761
83,562
83,562
0

Page 18 of 22

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 2024 (cont’d)

Net incoming resources

Totals
2023
£
Totals
2024
£
Restricted
funds
£
Unrestricted
Funds
£
Diamond & Skillen - other fees
Diamond & Skillen - audit fees
Depreciation of non current assets
Net incoming resources are stated after charging:		 2,730
2,700
2,700
-
3,600
3,600
3,600
-
-
0
-
-

Employee costs Salaries and pensions

Totals
2023
£
Totals
2024
£
Restricted
funds
£
Unrestricted
Funds
£
Pension contributions
Staff benefits
Employer National Insurance Contributions
Wages cost (excl Employer NIC)		 64,376
73,638
73,638
-
3,597
4,772
4,772
-
90,884
85,446
85,446
-
1,069,528
991,984
991,984
-
1,228,385
1,155,840
1,155,840
0

The average number of persons, including part-time staff, employed on UK contracts was 39 (2023: 40) No trustee or director received any remuneration from the charity in the year (2023: none) No employee was paid more than £60,000 in the year (2023: 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 2023/24, paid to the director/trustees of the charity were £nil (2023: £42.80).

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 £85,446 (2023: £64,376)

8 Non current assets

Totals
2023
£
Totals
2024
£
Computers
&
Equipment
£
Fixtures
& fittings
£
At 31st March 2023
At 31st March 2024
Net book value:
At 31 March 2024
Charge for year
At 1 April 2023
Accumulated depreciation:
At 31 March 2024
Additions
At 1 April 2023
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 19 of 22

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 2024 (cont’d)

Receivables

Totals
2023
£
Totals
2024
£
Debtors ledger control account 1,105,924
706,684

Rent deposit

Prepaid expenses
Prepayments and Other Debtors:		 -
6,250
3,215
25,487
1,109,139
738,421

10

Payables: amounts falling due within one year

Totals
2023
£
Totals
2024
£

Other creditors

HMRC - Value Added Tax due

Pension contribution creditor

Accruals
Accruals and Other Creditors:

Other income in advance

Borough Cleanliness surveys

Hedgerow Heroes

Coca-Cola - 30u30 programme

Climate Action - Climate Awareness Training

Live Here Love Here

Eco Schools

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

Other grants in advance

Eco Schools support

Energia - The Community Foundation

Generation Nature - Bio-Diversity

American Ireland Fund

Ulster Garden Villages - 30u30 programme

Dormant accounts fund - Earth Hub

Lisburn & Castlereagh City Council - Eco Schools

Lisburn & Castlereagh City Council - Live Here Love Here
Income in advance - grants:
Creditors ledger control account		 48
231
48,829
506
3,804
-
181,813
222,303
5,500
-
12,813
-
-
12,842
-
25,000
-
2,680
21,000
9,000
-
16,892
50,230
38,568
3,500
-
36,147
-
8,680
-
-
20,849
-
9,993
-
15,000
-
84,063
-
10,942
20,000
20,000
715,315
264,320
1,107,679
753,189

11 Financial Commitments

As of 1st January 2024 the company has entered into a rental agreement for the office premises at 55/59 Adelaide Street, Belfast. The agreement runs to 31st December 2026 and the rent is £75,000 per annum. The total potential liability under this agreement as at 31st March 2024 is therefore 18 months' rent (£112,500). There are no other annual commitments under non-cancellable leases nor any other financial commitments that are not recognised in the accounts (2023: £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 20 of 22

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 2024 (cont’d)

12 Analysis of charitable funds

At 31 Mar
2024
£
Transfers
£
Investment
Gains
£
Expenditure
£
Income
£
At 1 Apr
2023
£
Total funds
Total restricted

Earth Hub

Biodiversity

Climate Action

Waste & Pollution Solutions

Live Here Love Here

Environmental Services

Environmental Education

Central Services -DAERA Core
Total unrestricted

General fund		 822,530
(314,513)
48
(79,305)
459,564
756,736
822,530
(314,513)
48
(79,305)
459,564
756,736
0
32,330
-
(76,112)
43,782
-
0
26,156
-
(40,806)
14,650
-
0
27,192
-
(227,192)
200,000
-
0
4,670
-
(556,920)
529,296
22,954
0
95,023
-
(568,993)
433,845
40,125
0
25,739
-
(164,467)
138,728
-
0
97,073
-
(334,797)
237,724
-
0
6,330
-
(108,518)
102,188
-
0
314,513
0
(2,077,805)
1,700,213
63,079
822,530
0
48
(2,157,110)
2,159,777
819,815

UNRESTRICTED FUNDS

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
2023
£
Totals
2024
£
Restricted
funds
£
Unrestricted
funds
£
Net Assets
Payables: amounts falling due after more than one year
Payables: amounts falling due within one year
Current assets
Non Current assets		 -
0
-
-
(1,107,679)
(753,189)
(467,869)
(285,320)
1,927,494
1,575,719
467,869
1,107,850
-
0
-
-
819,815
822,530
0
822,530

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


2023
£
2024
£
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		 (1,771,974)
(354,490)
578,741
370,718
(758)
(48)
366,690
2,715
(827,301)
18,895

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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 2024 (cont’d)

15 Income and expenditure summary

2023
£
2024
£
Surplus for the year
Transfer to provisions
Net incoming resources
Depreciation
Other costs
Direct charitable expenditure
Resources expended
Gross income		 -
-
285,495
223,717
4,599,411
1,933,393
5,251,596
2,159,825
-
-
366,690
2,715
366,690
2,715

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 10. Detailed analyses of the expenditure are provided in the Statement of Financial Activities and note 4.

16 Transfers between funds

The following transfers were made from unrestricted funds to restricted funds to match deficit of exp enditure over income in those restricted funds: i. The amount of £6,330 was transferred to the Core fund from the General Fund.

ii. The amount of £97,073 was transferred to the Environmental Education fund from the General Fund

iii. The amount of £25,739 was transferred to the Environmental Services fund from the General Fund

vi. The amount of £27,192 was transferred to the Climate Action fund from the General Fund vii. The amount of £26,156 was transferred to the Biodiversity Fund from the General Fund viii.The amount of £32,330 was transferred to the Earth Hub Fund from the General Fund

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 and sits on the Board of the Chartered Institute of Waste Management. During the year, income to the charity from Belfast City Council was £69,650 + VAT (2023: £58,400 + VAT) in respect of a contribution to the Live Here Love Here Programme, Eco-Schools support, “we are watching you” posters, application fees for the Green Flag Awards and revalidation. Belfast City Council received the amount of £201.76 (2023: £247.83) from the charity in respect of waste disposal services. 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 KEEP NORTHERN IRELAND BEAUTIFUL submissions or applications for grants iii. Ian Humphreys, former 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 £11,931 (2023: £10,854) in respect of sponsorship income to the Environmental Education fund (Eco Schools project). FEE received £854 (2023: £573) for Blue Flag levy, £6,017 (2023: £6,007) for Eco Schools levy, £419 (2023: £414) for YRE levy and £5,329 (2023: £5,533) for FEE membership fees and other levies. iv. 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 £3,300 (2023: £2,400). v. 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. Translink provided transportation to support the Eco Schools programme. During the year Translink sponsored the Spirit of Translink Awards - revenue to the charity of £20,500 (2023: £24,600). Business in the Community is the landlord for the charity's premises - rent £23,908 (2023: £11,479) During the year, income to the charity from Belfast City Council was £69,650 + VAT (2023: £58,400 + VAT) in respect of a contribution to the Live Here Love Here Programme, Eco-Schools support, “we are watching you” posters, application fees for the Green Flag Awards and revalidation. Belfast City Council received the amount of £201.76 (2023: £247.83) from the charity in respect of waste disposal services.

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.

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