Rehability (A company limited by guarantee) Report and Financial Statements Year ended 31 st March 2024 Rehability Annual report for the year ended 31st March 2024 Pages Trustecs and advisors TTUStees' report Independent auditovs report Statement of finaneial activities Balancc sheei Notes to the financial statements 9- 13 Rehability Trustees and advisors Company number: N1604901 The Charities Commission for Northern Ireland: Registration number NIC 103182 Trustees N Maguire J Montgomery S mc1.ou￿7In I Ilum%ide L Smyth l. Goodman Chairperson Treasurer Assistant treasur¢r Secretary Registered Address 7 - 8 Norfolk Court Rathcnraw Antrn) BT4125P Bankers Bonk ol'lreland 275.279 Anlrim Road GlenbTom)ley BT36 7QN Auditors DC CA (Nl) Limited TIA D C Corr and Company Chartercd accountants and re¥istered auditor 29b Main Street Randal%toM BT413AB Rehability Trustees, report for the year ended 31st March 2024 Thc trustecs, who are also directors for the purpose% of company law, present their annual report and thc financial ststements of the charitabl¢ Company for thc year ended 3 Isi March 2024. The information with respect to ttijstees and advisors set out on pagc I forms part of this report. The injstess have prepared the rinancial %taicmcnts in accordance with applicable Ac¢ounting Standards in the United Kingdom IFRS 102). the Staternent of Rccommendcd Practice {SORP} Accounting and Reporting by Charities" issued in MaTeh 2015, and in accordance with the Charitics Act (Northern Ir¢landl 2008. Objectlves and actlvltles I Publ1¢ benefit The charity's objwts and PTincipal objectives are.. 'ro relieve the sickness and promote. protect and preserve the health and wcllbeing of people aged 16 and over with ¢hr()niL mcntal hcalih illness in Antrim and ils environs of Norihern Ireland withoui distinction of age, gender. di5abilily. sexual orienlation. nali()nality, ethnic idcntity, political or religious opinion, by associaiing ihe statutory authorilies. u)mmunity and voluntary organiialiong in ¥ Ll)mmun ¢fTurt t() udvancc education and to provide facilitics in ihc inleres15 afs(Icial w¢llurc for rccrealional Icisurc time occupaLion wilh the obje¢iiv¢ of improving the conditiuns ofiif¢ for ihc hcneficiaries. 'ro e4labli%h or ￿eUre thL thtablishmLnl (Trfu Li)mmunity ￿ntre and io maintain or manage or co-operatL wilh any %talulory authorily in Ihe maintLnunLL and In￿ascin¢Al of such a ccntre for activities promoi¢d by th¢ ¢harity in rurthLrancL' ofthL abuvL. Thc trustccs eonfimi that the charity ha5 complied with thc public interest statutory gyuidance issued under section 4 of the Charitie5 (Northcrn Ireland) Act 2008 Revlew of actlvitles and performance Aetivitles We provide laLilitiLs. equipmcni wid 5crvl￿S including uirnplementary health Lare which ar¢ ancillary to ihose provided by the Incdical prolis%ion as may bL deemed de%irahlc r()r Lolltinuing r¢habilitativc bcncfit. W¥ provid¢ Iraining. %uppon adviLL to.4uffLf¢r* not ni)midlly priivided by ihe statutory authoritie% and tg those respons2bl¢ for Ih¢ir care. WL providL oulingis and soeial trip4. and training? in the use of inforniation tcchnolo8y Lo enable them to access the internet in an cifort lo dcvclop. mainlain and gain new %kills. WL &5Slbi in such ways as the charily tNste¥s think fit lo adwanLc ihe cdu¢alion of the sufferers by developing their m¢nlal, physical and mor21 ¢apabilili¢s through the provision ofday Lare Servi￿$. ¢ookcd meals. social activity, mental stimulation, day lrips and autings. l¢isurc time adivities. adult eduLali(In #nd hcalth improvement activilies. We idLn(ify dnd involvc othcr inleresled Indi￿ldU(l7S ¢ind groups in ihe furthLrance ofthe general obj¢¢liv¢s of the org8ni7.ation. Performance In thi5 year frotn l April 2023 to 31 March 2024 the charity has continued to work within the objectives and actlVLties as detailed. Thc Charity has been able to meet it5 objcctives but only as far as its limited fundin8 during the year has allowed. Financlal revlew Total income increased from £137,072 to £186,533 in the year to 3 1st March 2024. The core funding of £95,718 received from thc Northem Health and Social Car¢ Trust rcmain5 the charity's main source of income. Lottery funding ha5 also been committed for thrcc ycars totalling £199.955 of which £51,998 was received this year. The trustees are of the opinion that thc rcsults for the year are satisfactory, however incrca5es in the the cost of living will hav¢ a continuing impact on the contributions from rnembers and funding from birant% from outside of the Northern I lealth and Social Carc. Rehability Trustees, report for the year ended 31st March 2024 (continued) Reserves policy Tht reserves policy of Ihe chariry is to hold reserves thai rrpreseni a minimum of ihree months expendi￿￿ of the Qrganisation. Reference and administrative details Details of the r¢gisiLYed office, trustees, advisors and other relevant inforniation gre given on pag7e l. Stru¢ture* 8overnance and management Rehability 15 a company limited by guarantee and is &yovemed by it5 articles of asS￿l&tion which were adopted in 2010. It is re£obmised as a ¢h&Tity by the HMRC. number XN88875 and by the Charity Commission (Nll, number NIC 103182. The compangs article5 of association require that th¢ nurnber of tnjstees be noi less than three bul no more than hv¢lv¢. At each annual &ycn¢'ral m¢ctingr one-third of the trustees or, if their nurnber is not a multiple ofthree, the number nearest to one. third. must Tetire from office. A retirinbj ttU5tee, prvvidinb7 they are still qualified, shall be eligible for Te-nomination and election All trustees are given L>uid¢lines on their rcsponsibilit1¢5 and on how meeting5 are to be conducted. These guidelincs arc in written fom and Cach of th¢ tnJsl¢es hav¢ a copy. Trainintsy is by activc work an(] is ull overseen by th¢ Ch8irp¢r80n. Selection of new trustees The company may advini¥L for new tmsices who will be inlcrviewed by the current tNstees before beini> invil¢d lo sland for LILYlion ai ihi n¥xi dnnual ucncr81 rneel1n￿. Addilivnal IrustLLs may bL Lfropted by ihc currLni Inisi¥es, either to fill a Lusual vacanLy or if IhLy havL particular bkills, but they only htsld until ihi next annual &TL'nLral mLetinu at whi¢h poini they A trustee musl bL g person abcd 18 years or older and must bc a mLmbcr of the compyny. Pay and remunerAtion of trustees No Pdy or remunLrJtiun is &riven to li115t￿￿. All arc voluntary. Org&nisatlonal Structure 'rhc Iru%lLt% aTL rLspoii%ibk lor the day to day nunAgemenl ofthe ¢hari¢y. T￿&t{¥S arL' TL'sponsibl¥ for making dwi%ion% nn nuLiLYS of day to duy unning ol'the charity, futureproiects and all matteTS or con￿'M to thc ¢harity. ThclTUStees al￿ make dccisions on howfunds 4re 8llo¢atai and on billsto be paid. Deelslon maklng pollcy The day to day financial rnanatsTemcnt 15 conducted by the ¢hHirperson and truur¢r who report bi-monthly to the full bo8rd of trusl¢¢s. Rlsk management The Tru5tee5 revicw thc majoT risks whirh the ¢hariry faces and believe that thc policy on re5erv¢s, as slated above. provides sufficicnt re50UTCC5 in thc evcn¢ of adverse conditions. The Trusiees examine bu5ine55 and oiher operational risks faced by the harity and confirm that system5 10 monitor and mitigate significant Tisk5 arc in p13¢e. Risks are considered on an annual basis. PIAns for future periods ThL charity intend5 to conlinuc to meet its obj¢¢tiv¢s in the fvwrL', maintaining the servicc5 to the mcmbers that it currently supplie5 and cxpanding thcse 5ervice5 to meet demand Whe￿ possible. Rehability Trustees, report for the year ended 31st March 2024 (continued) Statement of Trustees, responsibilities The INstees. who are also directors for th¢ purposes of Cornpany law, ar¢ r¢%ponsibl¢ for preparing th¢ truste¢s' report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applieablc to charitics in Northern Ireland requires the tNstees to preparc financial statcments for each financial year which give a true and fair view of the stat¢ of affairs of th¢ charity and of th¢ incoming resources and application of resources of the chariry for that pcriod. In preparing the financtal statemcnts, thc truste¢s ar¢ r¢quir¢d to.. select suitable accounting policies and then Apply them consistently.. observe methods and principles in the Charities SORP: make judgycm¢nts #nd ¢stim8t¢s that ar¢ rea%onabl¢ and prudent; 5tatc whcthcr appli¢able a¢¢ounting standards havc bcen followed. gubject io any material departures disclosed and explained in the financial statements: and prepdre the financial %latement% on the goin￿ Concem basis, unless it is inappropriate to presume that the charity will continue in busine5S. Thc trustces arc responsiblc for keeping propcr accounting records thai diselos¢ with reasonablc accuracy at any time the fsnan¢ial position of the chariry and to enablc thLm to cnsure that thc financial statemonts comply with the Charities Act (Northern Ireland) 2008. They are also rLsponsible lor %afL¥uording thc asscts of the charity and h¢n¢¢ for taking reasonable sicps for thc prevention Hnd d¢i¢ction of Iraud and oihcr irrcbiulariiies. In accnrdancc with Lonipany law. as (hc ¢harily's trusl¢¢.%. w¢ ¢¢rtily Ihal.. qo far arL' a￿arl.. IhLrL' is no rcl¢vant audil infomalion of whieh ihc company'% auditor5 aTe unaware: and a5 the ITu%ILes ofihc cornpany we have tak¢n #ll lh¢ 51¢P% ihai we ought to havL taken in order to m8k¢ ours¢lv¢s aware of any relevanl audil inforniation and lo es(ablish thai thc charily's auditors are awarc of that infomalion. Independent gudltors Thc auditOTS, D C CO￿ & Company, have indi¢atcd their willingness to continue in office and a resolution concerning their reappointment will be proposed at the Annual (ienernl M¢clin& On behalf of the iTUStee5 P* Maguire Trustee Date.. ?81,.]%* Rehability Independent iluditor'& Rcport to the l-ru5tee5 of KehAbilitv inion Wc havc audiied the financial statemenis ofRehability lthe'charitabl¢ ¢ompany'l tor th¢ y¢ar ¢n(kd 3 1 March 2024 which comprise or Statem¢nt offinancial aciivilic.% liicluding income and expenjilurc accounil and Bahnce Shed &nd notes io tIK financial slat¢m¢nts, including a summary of significanl accounting polcies. 'I'hc tinancial rcporting frame%￿Tk that has be￿ appliLxi in their pr¢paralion is applicable lai¥. and United Kingdom Itcounlingstandards, inctrllding Financia Reporting Standard 102'1'h¢ Trinancial Reporting Standard applicable in the Uk and Republc of Ir¢land Iunitcd kingdom (knerally Acceptcd Accounii)g Practice). In ouropinion ih¢ financial stat¢m¢ntS'. give a true and fair view of ihe state of the charitable company's affairs as at 31 March 2024, and of its total tnwming r¢sowces and expLnditurL ofrLsourcLs. including ils income expendtUTe. for the ￿ar then ended., have b¢¢n prop¢ly pr¢par¢d in ac¢ordanc¢ with Ilniled kiEdom &nually Accepted Accouniing ]tactice.' and have b¢¢n PT¢paTLd in a¢¢ordancL withhc requiremenis ol'thL CompaniesA¢t 2006. Basis for opinion WL u)nduLt￿ (x)r audii in accordance with ht¢rnlllion#l Standards ort Au(liiing IUKI IISAS IUKII and applicable law. Our responsibilities undcr thosc 51andards aJe lurih¢r (k5cribed in thc Auditar's rcsponsibilitics lor th¢ audit of th¢ financial 5taleinents Kction of our rcport. We arL' indLPLndtnl of IhL chariiabk Lonipanyin acLordanLe with IhL e(hicalrL'quifLmenis thai arc rLbvani to OUT audt of ihc financial 5taiLmcnts iii ihc UK, including the l.'RC's l.'thical stand￿d, and wc havc lullillcd our other ethical responsibilit1¢5 in ac¢oTdanc¢ with th¢s rLquiTLmLmts'. Wtt bLlievL that the audit ¢vid¢nc¢ wthav¢ obtain¥d s sufticiLnl and appropriatr 10 provide a bag% for our q)inion. Conclllsions Telgting to loin£ concern W¢ havL nothing to report in rLSPLLt ol'thL following matlLrs in rclaion lo which ihL ISIS IUKI requi￿ us lo report io )ou whcK'. IhL IrustLcs' use of thL 80in8 conccm basis ofaccoLintin8 in th¢ preparalion of thc financial statcm¢nis is no¢ appropriate,, or IhL Iru4iLL% havL noi distb￿d in diL linAIILldl stalLmu)L% any idLn(iliLd material unccrnintlC5 tliai may La8l.%isnihcanl doubtaboul lh¢ ¢haril?blc cornpany'5 abililv lo continuc io adopt thc 80in8 conccm b&%is ol'occountuig lor a pcriod ol'ai Icasi tw¢lvc month5 from the dal¥ whin Illi fnaniiul 8ldtimint4 authori4id k)T l%SUL. Other É#form*tion Thc tr1151ccs arl rcsponsible for ihL othlr iiifornialion. I'h¢ oih¢r information compriscs thc infomiaiion ineliided in the tNslees a]￿lIa1 port. oiher than ihc financial slaicmcnts ajid our audiioT'5 rcport thercon. OUT QPitJioJi on ihc financial siaiemenis does not cover the other infi)rnialion and. ¢X¢LPt to lh¥ uxtinl oih¥rwi5l Lxpèiily stat¢d in our Lport, we do not expres&any lorn) ofabsurance con¢knsion th¢￿on. In conneciion wiihour audit ofih¢ linancial slatimcnls. OUT rspon5ibility IS LO read the other informaiion and, in thing xi, consid¢r whLthLr ihe oihcrinl(Jmiation 1% matLrialy inLon%iNtLni with IhL fndncial slaiemcnls OT (ur knowkd8e obtained in the audii ffj uihLrwise appLar% to bL inalLrialy mi5slated. 11-wL idLiilify %u¢h matLrilll in¢onsiblLnci¢b or upparlnt matLTialmi%%lalLIIILnis. weare required to dLILrminL whLihLr hLrL is a nialLrial mi5slalLmLllt inihL financial 4ldlLmthts or d material mi8%latLmLMt ol-the oiher irfomialiort. If. based on th¥ work ￿. havo p¥rf)rn)¢d. wi con¢iJdL that tlicrL i% a maicrialmissiatement ol'this oiheT inf0m￿tion, wc aT¢ r¢quir¢d to tport that lacl. We have nothing io Teport in thi$ regard. M¥tters on which we #rt required l) report by txctptlon 'L havc nothing to report in respeo of the lollowing matleTS in relaion to which thc Charit1¢5 Iltfjounts and Rq)ortsl Regulations INofthem Ireland) 2015 ￿qUITe UN to Teportto you if, in OIIT Opin￿n.. the infornialion given in the linancial statcrnents is in¢onsi5tcnt in any rnaterial respect with the trustees, report.. OT th¢ ¢haritablc ¢ompanyhas not kept adcquatc accounting records: or th¢ financial statemcntsare notin agTceinent with the accountlngeco￿S and returns: or we have noi ￿ceiVed all the inlomiatx)n and LxrAanations wc rcquirc for our audit. RcsponJiibiliti¢¥ of truste¢$ As explained more fully in the tTUStees' responsibilities statement Set oiit on pag¢ 4. th¢ trustce5 (who are also the directors of the chaxitable company foi the putposesof company law.) ale Tesponsble for the piepatation ofthe financial slaiements and fi)r bcing 8atisfed that tFry give a irue and fair vicw, and for such inicrnal control as the trUst￿S dctermine is nece55ary to ellable the preparation orrinanci81 statemcnts that arc frcc from matLTial rnisstatcmLnt, whetlKr due to fraud OT cnDT. Rehability Independent Auditor's Report to the Trustees of Rehability In preparing the financial statements, the tru5tee3 are responsible for assessing the charitable company's ability io continue as a going concern, disclosing, &8 applicable, m atter8 related to going concern and using the going oncLrn b&sis of accounting unless the trustces cithLr intend to liquidaie the ¢haritable Company or lo cease operations. or have no realislic aliematiVL bul to do so. Auditor's responsibilities for the 4udit of the fjnaneial statements We have been appointed as auditor under section 6512111 l of the Charities Act (Northem Ireland) 2008 and report in accordance with regulations made under seciion 66 of that Act. Our objL'LIivLS are to obtain rLasonablL assurance aboul whcther the financial stdlLmLnts as a wholL arL' free from material misstalemenl. i¥,h¢iher due lo Iraud or error. and io issue an auditor's report that includ¢s our opinion. RLasonablL assurancL is a high IL'vcl ol'assurancc. but i s not d guarantL'c thal an ¢iudit Li)nducted in acLord* Mnntgome reasurer Rehability Notes to the financial statements for the year ended 31st March 2024 Accounting policies These financial statements are pr¢par¢d on the going conccrn basis under the historical cost eonveniion, as modified by the rev21uation of certain invcstmcn¢s, and in a¢cordanLe with applicable accounting standards including the Siat¢ment of Rccomm¢nded Practice on 'Accounting and ReportinbF by Charitl¢S" l55u¢d in 2015. The Principal accouniing policies are set oui below. Income All incom¢ is included in the Statement of Financial Activities on an accruals basis. Expendlture Resources expended rclate directly io the charity's obj¢¢tLV¢$. All expcnditur¢ is accounted for on an accruals basis and has been classified und¢r heading￿ that aggrcgatc all costs related to the caiegory. Where costs cannot be directly attributed to particular hcadings thcy havc been allocated io aetivities on a basis ¢onsistent with u5¢ Of the re￿ourCes. Charltable actlvltles CharitablL activity co¥t% includc cxpcnditure on adminisiraiion and governance of the charity and compliance with ¢onstithtion81 and statutory rcquir¢minls. All ¢xp¢ndiiurc is ac¢ountcd foT on an accruals busiy. Governance ¢o$ls Governance costs Tcprcsent accountuncy and professional fe¢s ond ar¢ accountcd for on an 8¢¢ruals basis. Flxed assets Fixed a￿￿etS aTC TLcordcd al purchase cost iob7cther with any incidental costs of aequisition. Depreciation is calculat¢d so as to writ¢ oll'thL cost ILSS their c&timated residual valucs. on a straiLiht-lin¢ basis over th¢ exp¢ctcd us¢fv1 ¢¢onomic liv¢s of th¢ assets concerned. Thc PTincipal annual rdtes of depreciation ar¢ as follows.. Buildings Fixtures & fitlings Compuler equipmeni Motor car 20/0 Straight line 150/0 Siraight line 200/0 Siraighi line 250/0 Reducing Balance Debtors Short tern) debiors are measured at transaction price (which is usually the invoice pricel, less any impairment losses for bad and doubt￿1 debts. Loans and other financial a5set5 arc init2ally r¢co8nis¢d at transaction price including any transaction costs and subsequently measured ai amortis¢d ¢0st d¢t¢rmincd using the effective interest method, less any impaimient losses for bad and doubtfvl debts. Rehabillty Notes to the financial statements for the year ended 31st March 2024 io Accounting policies {continued) Creditors Short terni creditors are measured at tran58Ction price (which is usually the invoice prtce). Loans and other finan¢ial liabilities are initially r¢cogni5¢d at transaction price net of any Iransaeiion costs and ￿UbseqUentIY mea%ured at amortised cost deterniined using the effective interest method. FundinK accounting The charity has various types of ￿ndS for which it is r¢spon5ible and which require separate disclosure. A definition of the various types of funds is as tollows: Unrestricted funds Unresiri¢led fvnds are funds which arc available for use at the discretion of the tW51ee5 in ￿rth¢[ancC of the general objectives of the charity. Restrlcted fund$ Restricted funds arc fvnds which arc to be used in aecordan¢¢ with specific ￿51￿ctIonS imposed by donors or which have been raised by thc charity for partieular purpose%. The cost of raising and administering such Ojnds are Charged against the specific nd. Income Unre$tri¢ted Re$tri¢ied Total Total 2024 2024 2024 2023 Donations Donations and gifts 880 936 1,816 1,000 880 936 1,816 1,000 Grants Northem I lealth and Soci81 Care Trust 52,645 43,073 95,718 92,445 9,245 Northern >lealth and Social CaTC Trus¢- slippage Enkalon Foundation 1.000 1,000 4,975 8,990 1,486 51,997 ANBC 4,500 475 500 Awards for all 8,990 1,486 23,000 T¢s¢o Lottery Fund BSO 28,997 10,000 2,068 114,258 86,142 78,024 164.166 Investment income Bank intcr¢st 276 276 39 276 276 39 Other incomc Members, contribut10115 20,27S 20,275 21,775 20,275 20,275 21,775 Rehability Notes to the financial statements for the year ended 31st March 2024 li Costs of generating funds The cost of gen¢rating fi]nds is considered to be so small that it has not been shown separately in the financial statements. Expenditure on charitable aetivites by fund type Unrestricted Restricted Total Fund5 Funds Fund5 2024 Charitable expenditure Support costs 68,084 32.815 49.569 5,721 55,290 117.6S3 38,536 156.189 100.899 Unrestrs¢led Restricted Total Punds Funds Funds 2023 Charitable expenditure Support costs 55.093 22.1101 77,094 44,168 14,447 58,615 99,261 36,448 135,709 Expenditure on charitable actlvites by actlvity type Grant funding of activities Support Tot81 Fund$ costs 2024 Total Funds 2023 Charitable expenditure Govemance costs 117,653 38,536 2.340 40.876 156,189 2J40 158,529 135,709 2,280 137,989 117,653 Rehability Notes to the financial statements for the year ended 31st March 2024 12 Employee information Unrestricted Restricted Total 2024 2024 2024 2023 Staff eosts: Wages and salaries charitable expendiwre Wages and salaries support costs 48.633 71,768 14.231 85,999 65,330 12,917 78.247 14,231 37,366 48,633 2024 Number 2023 Number The average nurnber of part time persons employed during the year excluding trustee5 was.. Delivering servi¢es to members Manabiement and administration of the ¢harity No crnployees during the current or prior year Tceeivcd emoluments in excess of £60,00012023.' £60.0001. No irusiees received any remuncTation durin8 thc ycllr12023.. Nill. Governance costs 2L124 2023 ee5 paid io thc charity's indcpcndcni auditor 2J40 2J40 2,280 2,280 Taxation Rehdbilily is a rLgistLred charity as such is Lnliilcd io ccriain tax ¢xemptions on income profiis from investments ifihis ineomc hnd profiis dre applicd Nolcly lor L,huriiablL purposes. Fixed assets Land & Fixtures & Computer Equipment Motor Bulldings Fllting5 Vehlcles TotAI Cost At 1st April 2023 Additions 54,585 42,876 2,000 13,337 2,988 26,407 23.990 137.205 28,978 Disposa15 At 3 1st March 2024 54,585 44.876 16,325 50,397 166,183 Depreciation At I st ApTII 2023 Chargie for the year Disp05als At 31 st March 2024 23.384 1,092 41,223 549 13,195 539 20,141 3,066 97,943 5,246 24,476 41,772 13,734 23.207 103,189 Book Value At 31 st March 2024 30,109 31,201 3.104 2,592 143 27.190 62,994 39,263 At 31 st March 2023 1,653 6,266 Rehability Notes to the financial statements for the year ended 31st March 2024 13 10 Debtors 2024 2023 Prepayments Sundry 2.088 565 2,088 565 I I Cash and cAsh equivalents Cash and cash equivalcnis comprise operating cash on hand and cash dep051ted with banks wilh original matwity of l¢ss than or 4ual io three months. 12 Creditors.. amounts falling due within one year 2024 2023 Accnjals and deferred income 6,840 79 6,089 79 Sundry 6,919 6,168 13 Analysis of the net assets betiveen funds Tanglble Flxed A$set$ Net Currtnl As$¢t$ Total UnTesiri¢led funds 44,235 44,235 62,994 107,229 Reslriclcd funds 62,994 2,994 44,2.15 14 Limited by guarantee Thc liability of cach member is limited 10 £1 being ih¢ amouni th81 each member of ihe charily undertakes 10 ¢oniribuie io the assets of ihL chariiy in the event of the surni bcinu7 wound up whilc he or shc or il 15 a membcr or wiihin one year after h¢ OF shc OT il ccase5 to bc a mirnbcr for payment of ihL dLbii and liabiliiiv of the charity conira¢i¢d bcfore h¢ or $h¢ or it ccascs lo be a member and of ih¢ ¢0515, charges and cxpcnses of winding up and for Ihc adjuslTncnl ofihc Tl8hts of the onlribulors among themselves. 15 Related party transactions TheTL were no T¢laied party IrdnsJciions 16 Ultimate eontrolling party There is no ultimate controlling party. 17 Other serviees provided by our independent audltors In common wilh many other OTgani.%aiions of QUT size and nature wc u5¢ our independcnt auditor5 to assist with ihe preparation of the annual report and financial 518t¢Tnenls.