Extern Group Consolidated Company Limited by Guarantee Financial Statements Year Ended 31 March 2023 Company Registration Number: N1618684 Charity Registered with HMRC: N100263 Charity Number: NIC103226 Extern Group Consolidated Company Limited by Guarantee Table of Contents Year Ended 31 March 2023 Reference and Administrative Details of the Charty Trustees, Annual Report Independenl Audilorfs Report to the Members Consolidated Statement of Financial Activities 23 24 Company Statement of Financial Activities Consoliclated Statement of Financial Position 25 26 Company Statement of Financial Position Consolidated Cash Flow Statement 27 28 Company Cash Flow Ststement 29 Notes to the Financial Statements 3047 Extern Group Consolidated Reference and Administrative Details of the Charity Year Ended 31 March 2023 REFERENCE AND ADMINISTRATIVE DETAILS Chalr Allen Mccartney Other Directors Aideen D'Arcy lan MoAvoy Jim Daly Stephen Leach Eavann Murphy (appointed 5 September 2022) Brendan Johnston (retired 15 December 2022) Andrew Mccloskey (retired 15 December 2022) Stephen Leach (from 15 December 2022) Aideen D'Arcy (until 15 December 2022) Danny McQuillan, CEO (resigned 14 July 2022) Colin Haybum, CEO (appointed 16 January 2023) Dr Gawn Adams, Director of Business Development (resigned 3 October 2022) Sharon Hearty, Director of Policy and Development (appointed 30 January 2023) Jonathan Carroll, Director of People and Organisational Development Pauline Flynn, Director of Finance and Corporate SeNices Leslie Ann Scott. Director of Services Deird￿ O'Driscoll, Interim Director of Services Rol (appointed 12 September 2022) Neil McKittrick. Director of Services Nl (appointed 6 February 2023) Company Secretsry Management Team Princlpal Bankers Bank of Ireland 4-8 High Street Belfast BT12BA Prlncipal Solicltors Worthingtons Solicitors 24-38 Gordon Street Belfast BT12LG Auditors Moore Nl Donegall House 7 Donegall Square North Belfast BT15GB Reglstered Office Hydepark House 3 McKinney Road Newtownabbey BT36 4PE CoTnpany Reg. No. N1618684 HMRC Charity No. N100263 Charity Commission No. NIC103226 Extern Group Consolidated Report of the Trustees Year Ended 31 March 2023 THE TRUSTEES ANNUAL REPORT The Trustees present their report to accompany the Financial Accounts for the year ended 31 March 2023. The Trustees confirm that the Annual Report and Financial Statements of the company's governing document, the Companies Act 2006, have been prepared in accordance with Accounting and Reporting by Charities.. Statement Of Recommended Practice applicable to charities preparing their account in accordance with FRS102. Organlsation Overrfiew and Activities Extern is a Community & Voluntary organisation and our primary activity is to provide services comrnissioned by statutory organisalions on behalf of the government. Extern walks shoulder to shoulder with some of the most marginalised people in society, delivering services to support their daily lives. Since inception over 45 years ago, the core belief that another chance can change a life continues to underpin Extern's ethos to service delivery. Our Wision We aim to change lives and to support a sociallyjust and inclusive society. Our Mission We will create opportunities and provide supports to enable people to meaningfully participate in society. Extern deliver services to support, house and engage adults, young people, families and children who are.. Street homeless or facing homelessness Displaced from their country of origin Living with an offending past Dealing with alcohol and drug issues Living with the impact of suicide Dealing with mental health issues Members of the Traveller Community Engaging in alternative education and employability supports Looked After Children Emerging from the Covid pandemic and assessing rts impact on families and children, young people and adults, Extern identified Ihe additional trauma of Covid on the lives of the most marginalised and committed to strengthening Trauma Informed Practice by setting a goal to become a Trauma Informed Organi5ation in the incoming years. Extern has also extended its refugee services with the successful appointment to support the Homes for Ukraine Scheme. In the Republic of Ireland, Extern Problem Gambling extended its service wtth the support of the HSE to deliver gambling harm prevention talks at 68 schools. covering 19 counties lin Rol}. Over 6,000 students attended the talks. This Youth Gambling Awareness Projects is the only one of its kind in Rol, at present. During 2022, the organisation operated with an interim strategy. In January 2023. the Trustees appointed a new CEO and commenced a strategic review. The organisaton intends to launch a 5-year strategy, Vision 2030, in 2024. CORPORATE STRUCTURE Extern Group is the parent company of Extern Northern Ireland and Extern Ireland. It provides strategic direction, governance and compliance functions for Exlern Northern Ireland and Extern Ireland. The services of Extern are provided by Extern Northern Ireland and Extem Ireland in their respective jurisdictsons. Extern Group Consolidated Report of the Trustees Year Ended 31 March 2023 SERVICE DELIVERY Extern Northern Ireland Services Communities Extern Northem Ireland provides a range of services to adU￿S who are homeless or at risk of homelessness; who are returning to the community following a custodial sentence.. who are deemed at risk of offending or causing harm and require intensive monitoring and support- and who require low threshold support with alcohol andlor drug addictions. These services are provided at various locations throughout Northem Ireland. An overview of each of these projects is set out below. Alcohol Housln ort is funded through the Public Heatth Agency (PHA). This offers an outreach team working with adults who are at risk of homelessness as a result of their chroniclsevere alcohol use. The aim is to prevent tenancy breakdownlprevent homelessness and reduce alcohol use to improve heatth and wellbeing. Dru Accommodation Su ort Pro ramme DASP is funded through the PHA. This is a multiagency initiative wlih a 'Harm Support and Reduction, ethos to support Intravenous (IV) drug users to 5tabilize by accessing temporary 5UPPOrted accommodation, with a specialist worker liaising closely with hostel staff and statutory agencies to ensure a structured access to treatment and support. It is overseen by a wide-ranging steering group. including Nl Housing Executive, PSNI, Public Prosecution Service, Supporting People, Homeless Connect and voluntary hostel providers. nnis Centre is funded through Supporting People. It is a purpose built 20-bed unit providing Nl Housing Executive accommodation, supervision and monitoring to a range of offenders until they can be positively re-integrated into the community and appropriate pemanent accommodation has been identified and agreed. Dismas House is funded through Supporting People. It is a 14-bed unit prowding accommodation, supervision and monitoring to a range of offenders until they can be positively re-integrated into the communty and appropriate permanent accommodation has been identrfied and agreed. Street In'ectors Su ort SeNice siss is funded through the PHA and Belfast Policing and Communty Partnership. It uses experienced staff to assertively engage with street injectors in Belfast cty. The project also involves the collection and disposal of inappropriately discarded injecting equipment. This project works closely with those using IV drugs and undertakes joint work with Communty Policing and Belfast Ctty Council. The service has already saved multiple people's lives on the streets of Belfast with the administration of Naloxone and CPR. Ste 2 Northern Trust is funded through the PHA and tsrgets those across the Northern Trust area who have developed drug and alcohol issues. The service is a counselling led model undertaking brief interventions and extended brief interventions for service users looking at restoring control, moving to abstinence or ￿ducIng harm by drug and alcohol misuse. The service also offers family intervention therapy for those families struggling to copelimpacted by a loved one's alcohoudrug use. Ste 2 Southern Trust is funded through the PHA. Extem are part of a three organisation partnership {Ascert, Dunlewey) delivering this Servi￿ across the Southem Trust. The service has been extended until March 2024 with similar goals as the Northem Trust based Servi￿ and the project is aimed at reducing harm for those using substances at a mild to moderate level. Dru and Alcohol Consultanc Service is a training seNice which trains staff and service users from various organisations across Nl in the administration of Naloxone and other specialist training and is funded by the PHA. This seNice has been enhanced during 2022-23 to deliver a range of IV drug related training to the addiction and housing sector. The seNice also trained Betfast PSNI officers in nasal Naloxone administration for their new pilot initiative. Famil Intervention and Suicide Prevention Service is funded by the PHA and continues to offer service users intervention to address suicidal ideation by 5tsbilize Applied Suicide Intervention Skills Training (ASISTI practice techniques and developing a safe plan to ensure the person in distress receives ongoing support. Linking extensively with BHSCT CMT and unscheduled care teams, the service offers a responsive serwce at the time of need. The service also offers communty in-reach to families bereaved through suicide and provide5 training to local networks around mental h.ealth and suicide awareness. Extern Group Consolidated Report of the Trustees Year Ended 31 March 2023 Reach Out is a team funded by the Department for Communities {DfC) and works across North Belfast to target areas of deprivation by improving mental wellbeing and access to services. Targeted training, complimentary therapy and awareness initiatives are delivered to local communrties and schools to address issues such as suicidal ideation, self-harm and alcohoudrug misuse. The seNice also helps individuals access counselling across a range of services. Ormeau Centre Hostel is funded by Supporting People and has been operating since 1978. The Centre provides 29 direct access emergency accommodation for men and women experiencing homelessness. The centre provides an open, non-judgemental referral policy and is aimed at removing the barriers to accessing support, tackling street homelessness and combating social exclusion. The majority of those who come to the Ormeau Centre have been homeless for some lime or have been living on the street. Many are experiencing difficulty with their mental health, substance abuse andlor physical wellbeing All have experienced a crisis at some point in their lives that has led to them losing the family, friends or local community ne￿orkS that we all rely on in times of trouble. Multi-Disci lina Homeless Su ort Team MDHST is funded by BHSCT and NIHE. This service offers support to people who are homeless, or at risk of homelessness and have additional complex needs relating to diagnosed and undiagnosed mental health issues, substance misuse. physical health issues, offending backgrounds, learning disabilities and family issues. MDHST works in partnership with Nl Housing Executive, Belfast Health & Social Care Trust and other voluntary sector organisations to support individuals and families to access and sustain appropriate temporary accommodation and to access mainstream health and social care services. It works collaboratively with statutory and voluntary agencies and regularly convenes case strategy meetings. The team advocates on behalf of service users and facilitates pathways and channels of communication between statutory and voluntary agencies to improve access to healthcare. This multi-agency approach enables a coordinated and holistic approach lo supporting individuals and families with multiple needs. Floatln Su ort Servlces Crimlnal Justice deliver a flexible and responsive service for medium to high-risk offenders living in the Community. The service is funded by Supporting People and aims to support individuals make the transition from prison to community and to secure and maintain accommodation. This service supports individuals with substance use issues, mental health issues, integration, reduced 6tabilize6d6n and most importantly helps to reduce the risk of re-offending. Interventions are based on the Good Lives Model, building on the individuals strengths and needs. Frontline Network Counsellln was established in January 2022. The project provides counselling services to support individuals lo make the transition from prison into the community, obtain suitable accommodalion and maintain their tenancies. The service also supports individuals to maintain positive mental health, counter social isolation and avoid further offending. Interventions are based on the Good Lives Model, building on strengths and are tailored to the individual's needs. Low Threshold Services are currently delivered within the Northern and Southern Health & Social Care Trust areas and is funded by the PHA. The overall aim is to assist individuals to reduce their risk of alcohol andlor drug use by providing 5UPPOrt that best meets their individual needs within the home and community settings. The service offers an open referral process to those with dependent drug use and also provides needle exchange on an outreach basis. These services have been extended until March 2024. Communit Needle Exchan e is funded by the PHA. The service provides oulreach needle exchange in Belfast. It is the first of its kind in Nl and employs five staff working across Belfast on a rota basis, providing clean equipment and safer injecting advice to those using injecting equipment. This project has been evaluated and as a result of its impact continues to be funded as the service model and positive impact on the Belfast area has been commended in the evaluation. The Homeless Traveller Pro "ect has been operating since January 2017 and is funded by the BHSCT. This project provides intensive 5UPPOrt to members of the Traveller community, both individuals and families, in relation to housing and homelessness, tenancy sustainment and link-up with statutory health and social care services around multi-complex needs (including, for example, offending, mental health, family and childcare issues. addiction and physical health etc.). This project operates on a multi-agency collaborative model and is part of the Traveller Support Ne￿Ork for Greater Belfast. Extem Group Consolidated Report of the Trustees Year Ended 31 March 2023 Communi Crisis Intervention Service ccis was successfully retendered in 2021 and secured three-year funding from the health department via the Community Foundation. It continues to support those in crisis during evenings and weekends and has expanded tts remit to include some day work for onward liaison and referral. Individuals in mental distress can access support and intervention from Thursday to Saturday out of hours when day services are closed. Communities In Transition - Shankill is funded by The Executive Office (fEO) and Copoperation Ireland and is aimed at improving mental hea￿h and wellbeing in targeted communities that have a history of paramilitary control and influence. The project develops 7tabilize inttiatives to improve awareness of mental health and addiction issues and is delivered in the local areas. The project also trains local Communty Champions to support their areas and is responsive to delivering interventions unique to the locality. In addition, the project runs campaigns highlighting iSSLJes around mental ill-heaFth and develops resources for areas to use. Communities In Transition- Larne and Carrick is a similar projed to the Shankill initiative under the same funder. It delivers 7tabilize plans, inteNentions and supports to improve mental wellbeing. The project covers a large area with complex issues and works Closely with communty programmes to ensure effective in reach into the community. Extern Homes has been operating since March 2017. The Extem Homes project has been created to move people from homelessness into homes. We cU￿entlY have ten properties which are let to tenants. A third of tenants progress into employment andlor education and zero return to homelessness. Extern Homes provides two-year tenanciesllicence agreements for people who are homeless, and the supports reqLtsired to sustain lrfe in the communty. The project focuses Non making the transttion from homelessness to becoming a tenant a positive, affordable and comfortable experience. Extern Homes offers tenants: Quality, affordable and supported accommodation A chance to move into the private rented sector A ￿0-year tenancyllicence agreement followed by a rolling monthly agreement. Refu ee Floatin ort is funded by NIHEISP and has been operating since 2013. It works intensively with refugees during the 28-day notice period given to move out of National Asylum Support Service INASS> accommodation and provides medium to long-term specialist and practical support and advice to resettle in the community. This ongoing intensive, comprehensive. one to one support includes, bui is not limited to, housing, benefitslfinancial and budgetary management, heafth, education, legal status. training and employment, family reunification and communty integration. The service aims to prevent homelessness and to maintain tenancies by directly supporting individuals who have housing issues and practical problems settling into the local ¢ommunty- The service works across the communty and has existing networks with a range of other refugee and asylum support organisations. The team is an activ8 participant in the Migrant Forum, the Refugee and Asylum Forum and the Nl Asylum Stakeholders Forum. Com lex Floatin ort CFS is funded by SP. The service aims to offer support to those with multiple complex needs to maintain their tenancy. The team operates across a continuum of support, to those who are homeless, or at risk of homelessness and have complex needs. The role of prevention. assessment and access, crisis intervention and sustainment seNices are all essential to maximise the likelihood of successful settlement into tenancy and also to prevent the continual cycle of in and out of homelessness. Northem Ireland Refu ee Resettlement Sepiice fornierl the S nan Vulnerable Persons Resettlernent Service SVPRS is funded by the Dfc. This service has been operating since December 2015. E*(ern Northem Ireland is one of three main delivery partners in the provision of 7tabilize7d resettlement support to individuals and families arriving under the UK Vulnerable Persons Relocation Scheme CVPRS). The service provides key workers to support individuals and their families arriving under the Scheme. Staff work intensively with individuals and families from their point of arrival, as they transition to their new home and resettle in their local communities. Additional supports include a holistic assessment of needs, practical support and link-up with statutory services to help families resettle in Nl. Staff are based in DerylLondonderry, Greater Belfast and the Amiagh, Banbridge and Craigavon council areas. Extern Group Consolidated Report of the Trustees Year Ended 31 March 2023 Af han Resettlement Scheme ARAPIACAS is funded Dfc. This service provides Key Workers lo support families in their transition to their new homes. Staff are there to offer a wrap-around service for families, children, young adults and adutts for each of the new groups of refugees and to continue to provide ongoing support to existing families where local services are not available. Staff also advocate on behaff of families and individuals with statutory services as appropriate. Homes for Ukraine is funded by the Dfc. This is a scheme that provides an opportunity for people from Ukraine who may not have family lies. to be sponsored to come to the UK by individuals, businesses or community organisations. As a delivery partner, Extern are responsible for completing a number of screening checks in order to assess the suitability of a host application prior to the guesl's arrival. This includes screening the accommodation for adequate space, privacy and health and safety. Extern will also process safeguarding checks in the form of Access Nl and HSC checks (vis HSC Trusts). Finally, Extern also completes a follow-up visit to confimi safe arrival and that people have settled into host accommodation. MUST Hostel Mid Ulster and South T rone is funded by Supporting People. It offers accommodation, support and help tailored to the specific needs of single people aged between 18-65 who are homeless. The hostel aims to deliver a modern supported housing service which is flexible and has a holistic approach to the individual in order to meet the needs of the people we support. The hostel has 20 beds and accepts both male and females. 11 is a Probation Approved Hostel and works with the Probation Board for Nl to supervise those who are subject to supervision under licenses or other restrictions. SAIL Pro ect Su orted Adults for Inde endent Llvln is funded by Supporting People. The service was established by our MUST Hostel in Cookstown, with the aim of enabling people to live independently within the community and to help people sustain their tenancies. Dis ersed Outreach Teams Farset Newcastle and Mld-ulster includin Farset Newcastle Mld-ulster South East North Down and Ards provides intensive support to individuals who has a range of complex needs and vulnerabilities from particular geographical areas and is funded by NIHE. These teams are multi-skilled in both engaging with 'difficult to reach, individuals and in identifying reflective and holistic supports. The teams aim to achieve positive outcomes with clients, including tenancy sustainment, management and support 5yslems and mental health and physical heatth and wellbeing supports. Connections is funded by the PHA. It is aligned with the Belfast Drug and Alcohol Coordination Team {BDACT) and delivers against the BDACT action plan, training and developing initiatives and inteNentions in line with strategic plans by BDACT to address drug and alcohol issues. The project also undertakes health-based initiatives such as Dry January, by arranging awareness events across the city highlighting ihe benefits of harm reduction and healthy alternatives to alcohol and drug use. Their community training role is in addition to information sharing and the development of materials which local voluntary agencies can use to address drug and alcohol related issues. Com lex Lives Intensive Su ort Workers consists oftwo staff members recruited in March 2023 to support the Belfast City Council led Complex Lives initiative. This is funded by PHA and NIHE. The staff are aligned with Criminal Justice Floating Support and SISS to intensively support those with complex needs who are currently homeless in Belfast city centre. The pilot involves signrficant multiagency support across several programmes aimed at providing access 10 5ervi¢es such as health, wellbeing, social and financial services with the aim of accessing and maintaining accommodation. Extern is also part of the Multiagency Steering Group and CEO Advisory Group. SISS Social Worker is a post funded by Moore Trust and works alongside the SISS team to engage and support young people aged 17-25 who are using drugs al a problematic level. The social worker aims to provide dire¢l support, access external supports. and liaise with other agencies to 8tabilize the young person and reduce the impact of drug use. Extern Group Consolidated Report of the Trustees Year Ended 31 March 2023 Young People and Families Extern Northem Ireland's Young People and Families services are operational from bases across Belfast, Newtownards, Lisburn, Newtownabbey, DerylLondondery, Enniskillen. Omagh and Strabane. The nature of the services are further outlined below. Pathwa s is funded by the Education Authority. This is an altemative education programme that works with young people aged 14-16 years who are at risk of being excluded from mainstream education and who may be at risk of offending or entering into care or custody. Pathways provides a full-time alternative education programme, five days a week, delivering 190 hours of support. Many young people attending Pathways are presenting with SEBD (social. emotional, behavioural drfficulties) and more often undiagnosed additional leaming needs, so staff have been inventive in both delivery and programme development. Personal development programmes include mental health awareness, alcohol, drugs, sexual health, cultural diversty. homelessness and mindfulness. rovin Transitions Enablin Results ITER is an Erasmus+ project led by GEMS Nl, of which Extem is one of nine partners who include Eulab Consulting. Italy- University of Huddersfield,. Desincoop, Portugal.. University Politehica of Bucharest, Romania., Time Associates UK; Bekes County Government Office, Hungary", and Antares, Italy. ITER is designed to improve methods to engage young people to identify their individual needs and barriers to mainstream vocational training and to empower them to Co-design and implement their personal action plan to 8ddress their needs and barriers across four'zones,, Leaming, Life, Leisure and Work. The project closed in December 2022. Looked After Children LAC Mentorin ort Service is funded by the HSCB. The service operates across Northern Ireland and offers a bespoke and task-forced model of mentoring. The seNice is available to young people aged 10-20 residing in a care placement or who have prior experience of care placement. The service offers a range of supports, tailored to the needs of each young person, to enable effective outcomes. Mentoring supports are provided for a range of issues, including improving self-confidencelself-esteem, social inclusion, education and employment and improving personal relationships. Stren th 2 Stren th is funded by the HSCB and is a communty-based intervention prowded to children aged 8-13 and their families within the Westem Trust area who are assessed as being 'in need, and where the children are at risk of offending and antisocial behaviour. Famil and Child Em owement Services FACES is funded by the BHSCT and provides indNidual and family support to young people aged 8-17 years across South and East Belfast. The team works with ten young people and provides intensive hours of tailored support, which includes individual and group work, parenting and educational support, family therapy and social outings throughout the year. This project closed in September 2022. Janus Youth Su ort is funded by the SEHSCT. The team works intensively on a one-to-one basis with young people aged 10-17 years who are living in the community or vAthin the care system, whose behaviour is challenging, posing a risk to either themselves or others. Individually tailored support programmes are developed in response to the needs of the young people to support them to remain at home or at the lowest level within the care system. The project is aimed at young people's social functioning, community inclusion and family relationships. Linx Ards and Llsburn is funded by SEHSCT. This service is a communty-based programme which builds upon the strengths of young people aged 13-17 and their families to encourage healthy development, safety, stability and positive future. The Linx team help young people and their parentslcarers improve their relationships and support parents to help their children develop confidence and resilience. Linx seeks to reduce the likelihood of family breakdown and help young people to remain in their home, school and local communities. Time Out offers respite, safety and support to young people aged 8-17 years and their families at Exiem respite facilities at Kinnahalla, Co Down and Roscor, Co Fermanagh and is funded by WHSCTISEHCTIBHSCTINHSCT. The service is contracted by four of the five Health Trusts within the NS and Tusla, the Family and Children's organisation in the Republic of Ireland. The programme works in partnership with social workers and responds to crisis, offering a sanctuary for young people who need time in a safe place where they can build on their strengths and develop confidence and self-esteem to address a range of issues for managing life cha15enges. Extern Group Consolldated Report of the Trustees Year Ended 31 March 2023 Youth Su ort is funded by WHSCT. This service provides community-based support in a group setting to young people aged 10-17 years. These young people are at rnedium to high risk of their current care placement breaking down and being received into residential or custodial care, or they can also be assessed as being a 'child in need,. Earl YearslPass ort service is funded by WHSCT. This service is a community group-based programme for young people aged 8-12 years across the Western Trust area who are experiencing difficulties within the home, school and the community, or who are assessed as being a 'child in need,. Intensive Su ort Fosterin ISF is an integrated approach between Social Services and Looked After Children Therapeutic Services. 11 supports a minimum of eight specialist foster placements within the Western Trust. The programme involves recruiting and training eight specialist foster families who will be trained in the Model of Attachment Practice and be supported by a team comprising social workers and therapeutic seNices. Inde endent Visitors is funded by the WHSCT. This sen4ice provide5 one-to-one support for children and young people who are in care or have had experience with the Trust's care support services. The role of the Independent Visitor is to 'assist, advise and befriend, through building positive and supportive relationships with individuals, independent of the Trust. Summer Cam is funded by the WHSCT. The summer scheme model continues to develop to support the evolving and emerging needs of the young people who join the scheme. The programme has two elements providing.. 1. Family Respite Breaks at Roscor Youth Village to support identified families to get a break away from their day-t04Jay challenges. Each break enables families to spend quality time together and to experience new opportunities by participating in a range of different activities and spending quality time together. 2. Activity Days for childrenlyoung people aged 8-13 who are socially excluded or who live in an area of high deprivation, or who are deemed as a 'child in need,. Opportunities are provided lo participate in a range of outdoor activrties to assist them to develop confidence, self-esteem and the ability to work as part of a team. Raisin irations No h Down DARE Pro ramme is now entering its second year. It is funded through Communities in Transition and Extern partners with Alternative Nl to work with young people in primary and secondary schools in the 8angor area to raise educational aspirations. Youth En ement Servic is funded by the PHA. This seNice is based in Belfast and North Down (Bangorl. Bolh projects offer a safe, social environment for young people aged 11-25 to explore, learn and develop their emotional well-being through the provision of an advice and signposting service on issues such as: Drug and alcohol use Low self-esteem Poor mental health Training and education Bullying Work is based in schools, community settings and youth focused centres. but both also operate on a drop-in basis during the week. 10 Extern Group Consolidated Report of the Trnstees Year Ended 31 March 2023 Extern Ireland Services In 2022. Extem Ireland provided a range of servi￿5 throughoui the Republic of Ireland with a focus on creating a safe and secure environment for individuals to enhance their strength5 and improve their ability to handle the challenges of daily life. Family Support SeNices Time Out provides.. Immediate crisis response for young people and families when home placements are at risk of breaking down. Planned respf(e to ensure regular breaks are provided to families and young people experiencing issues in the home andlor community. During this time staff are working with young people to assist them to develop specific skills and abilities in and around behaviour, life skills and self-management. We have seen the need for the service increase throughout the year and on occasion, there has been a need for interventions which are for longer than the normal four-day breaks andlor more frequent inteNentions. Extern has number of Safe Haven facilities across the island which it uses to provide these breaks. Extem staff continued to provide emergency respite nights to service users when the strain of Covid was greatly impacting on families during lockdown in order to support the maintenance of family placements. Janus works intensively on a one-to-one basis with young people when home or foster pla￿MentS are under pressure of breaking down. The service provides planned respite to ensure regular breaks to support the wider family unit. An individual package of intetvention is developed with the young person and referring agent, to address the identified risk-taking behaviours and to support the young person to develop positive social, emotional, educational and physical skills. The key focus is to support the young person to remain within the family setting and reduce the risk of them going into care. Janus is provided in the following areas across Ireland - Dublin, Cavanlmonaghan, Kildare, Wicklow, Louth, Meath, Galway, Roscommon. The Midlands, Limerick, Clare and Tipperary. Youth Su ort provides a group-based approach that enables the service user to develop pro-social skills. It also focusses on supporting young people to develop skills of participation. group conflict resolution and cooperation. Issue-based group work sessions are delivered to assist young people to identfy and reduce risk-taking behaviours. Group respite overnights assist in the development of independent skills and offer new experiential learning opportunities. Individual sessions are provided to allow individual needs to be met. The service is offered to young people aged 9-14 and includes linking in with parents to agree interventions and review progress. The service is delivered in Dublin City North. Intensive Home Su ort Service IHSS is an intensive home support seNice prowded to families with the aim of maintaining children and young people safely in the family home or foster care. The aim of the service - safely keeping families together- is at the core of the approach. IHSS is for families where significant child protection issues have been identrfied and children are at risk of being taken into care. All families have an allocated social worker and are referred to IHSS by Tusla. Families typically present Wtth complex needs. including abuse, addiction, mental health issues, criminality, poor attachment and poor parenting capacf(y. The age of the children in the familie5 SUPPOrted by IHSS ranges from pre-school are through to adolescence. Services are currently provided in North Dublin, Kildare and Wicklow. Youth Justice Services Bail Su ervision Scheme BSS utilises famity intervention through the use of Muttisystemic Therapy (MST) as an alternative to remand for young people aged up to 17. Young people are identtfied through the Childrens Court for referral to the service, which is funded through the Department of Justi￿. The BSS has been extended to include a Janus Justice worker who work5 Wrth young people excluded by the MST crtleria (absence of a signrficant stable family home placement). Extem delivers the BSS in Dublin and surrounding areas, Limerick and Cork. 11 Extern Group Consolidated Report of the Trustees Year Ended 31 March 2023 Janus Justice provides intensive individual supports to young people who are either escalaling through the Youth Justice System andlor have been assigned a Probation Officer. Referrals come from Juvenile LiaisonlProbation Officers. The wor* is very much centred on diversional activities and personal development to reduce the risk of the young person continuing to offend and to assist with making our communities safer. This service is provided in Limerick and as part of the BSS in Dublin. Garda Youth Diversion Pro ect provides early inteNention and diversionary activities to young people who have been identified as at risk of, or who have come to the attention of. Garda Juvenile Liaison Officers due to antisocial or criminal behaviour. This work 15 very much centred on diversional activities and personal development to reduce the risk of the young person offending, and to assist with making our communities safer. Mlnority Communities Traveller Prima Health Care supports members of the Traveller communrty to access information and training regarding their health, both physical and mental. The overall aim of the programme is to improve health and outcomes for the Travellers population. Projects operate in both Cavan and Meath. Addiction Support Services Midlands Y uth Dr &AIc hol Su ort MYDAS provides treatment and support services to young people under the age of 18 who are experiencing issues with drugs andlor alcohol use or are affected by drug andlor alcohol misuse within their families. Support is available to young people aged 18+ still in education. The service also provides education, information and support to service users and their families and includes education aimed at early intervention Ihrough training and upskilling professionals in relevant agencies to identify and address problematic drug andlor alcohol use among young people at an early stage. The service closed on 31 December 2022. Problem Gamblln aims to prevent and minimise gambling-related harm in Ireland. The project actively lobbies the introduction of fit-for-purpose gambling legislation and regulation in Ireland, working with all sectors of Irish society, in order to support the responsible use (consumption) of gambling services. We work from a harm-minimisation and harm-prevenlion standpoint. This year. the project delivered gambling harm prevention talks to 68 schools, covering 19 counties in Ireland. Over 6,000 students attended the talks. The Youth Gambling Awareness Project is the only one of its kind in Rol, at present. Intellectual Dlsabillty Services Extern Outreach Su ort Ser4ice works with individuals who have an intellectual disability. The service supports them to participate within community lrfe. develop social and interpersonal skills and reduce social marginalisalion. This service offers specifically tailored individual support plans to each service user and provides important respita and support to families. 12 Extem Group Consolidated Report of the Trustees Year Ended 31 March 2023 GOVERNANCE MANAGEMENT AND FINANCE The company is govemed by a Board of up to nine Trustees. The Board meet5 at least fourtimes during the financial year with addf(ional meetings called rf necessary. The Board is supported by the Extern Group Committee stwGture which includes the Innovation and Development Commtttee, Audit and Risk Committee and Nominations and Remuneration Committee. Each committee makes recommendations to the Board for the latterfs review and consideration for approval. Board Trustees do not receive any remuneration in respect of their seNices to the charity. Receipted expenses are reimbursed when incurred. The Trustees. who are non-executive, represent a diverse range of relevant experience including finance, legal, criminal justi￿. housing. health, children services, business, research and mental health. The Board delegates the day-to-day management of the company to the Strategic Leadership Team. This team comprises of the Chief Executive Officer (CEO) and five executive directors - Director of Services Nl, Director of Services Rol, Director of Innovation and Development, Director of People and Organisational Development and Director of Finance and Corporate Services. Neither the CEO nor any of the executive directors are registered Directors of the Board. From time-to-time urgent decisions on matters reserved for the Board many need to be taken between scheduled Board Meetings. In such circumstances, the Chair of Extem Group in consultation with the Chairs of the Extern Group Subsidiary Boards has the authorty to deal with such matters. In all circumstances, decisions will be formally recorded and reported to Ihe Board. This is in accordance with the Boards, Scheme of Delegation. Constltution Extern Group is a chartty which is constituted underthe Companies Act 2006, as a Company Limited by Guarantee. The compantys goveming document is the Memorandum and Articles of Association. Trustees, Interests No Trustee, in the current year. had any interest in any contract undertaken by the organisation. Going Concern The Trustees believe that there are no material uncertainties that cast signrficant doubt about the company's ability to continue as a going concern and the financial ststements have been prepared on this basis. The company is supported by subsidiary companies and the consolidated accounts show a satisfactory reserves position and performance in the current year. Appointment of (Trusteel Directors As set out in the Memorandum and Articles of Association, the Chair of Extem Group is appointed annually by Trustees. The appointment to the Chair cannot normally be for more than six consecLrtive years. The appointment of new Trustees is confimied by election at the following AGM. Trustees may serve a maximum of nine years. There is a policy of retirement by rotation to ensure that the Board is continually rejuvenated. The Board also considers succession planning to ensure continued expertise when its most experienced Members step down. Director Induction and Training New Board rnembers undergo an orientation period with the Group Chair and CEO to briefthem on their legal obligations under company law, to go through the Memorandum and Articles of Association, the Board make-up, decision making processes, the business plan. the recent financial performance of the charity, current programmes and projects, the most recent annual reports and information on stsff and volunteers. All Trustees are encouraged to be familiar with Extem's range of programmes and may take a special interest in some, depending on their expertise and location. Trustees are encouraged to attend external and intemal training events which will facilitate the undertaking of their role. 13 Extern Group Consolidated Report of the Trustees Year Ended 31 March 2023 Conflict of Interest New Trustees are requested to sign up to the Board's Code of Conduct and are also required to complete and sign Conflict-of-lnterest document. declaring any conflicts that erther currently exist or may materialise during their term on the Board. All Trustees are requested to submit an annual Declaration of Interest fonr and to resubmit should their circumstances change during the year, in line with the Boards, Conflict of Interest Policy. Conflicts of interest and declarations of loyalty are included as a standing agenda item for all committeelboard meetings. Trustees who declare a conflict of interest at the stsrt of the meeting are obliged to leave the meeling before the relevant agenda ilem is discussed. Fixed Assets The Trustee5 are of the opinion that the market value of interests in land and buildings as at the end of the period exceeded that the amount in the balance sheet, bul they have sought to reflect the excess in the financial statements. given Ihe economic environment at present. Prlncipal Risks and Uncertainties The principal risks facing Extern Group relate to the safeguarding of its services to clients, which the company manages through the deployment of appropriately qualrfied and trained staff led by the Head of Safeguarding and Head of Quality and Audit personnel and use of appropriate policies and standards. The main uncertainty facing Extern Group relates to the funding environment in which the company operates. Holding and Subsidlary Companies Extern Northern Ireland was established in 1978 to administer services in Northern Ireland. Extern I￿land as established in 2004 to administer services in the Republic of Ireland. New govemance arrangements took effect from 1 July 2014 whereby both companies became subsidiaries of the new holding company, Extern Group. Organisation Objectives The main objective of the company is.. To promote, support or carry on, either alone or in cooperation with any other body, authority or person, community based and other services, projects or schemes which aim to minimise the risks andlor prevenl the occurrence of.. Family breakdown Exclusion from communities Placement in statutory care, private residential or fostering seNices Exclusion from mainstream education seNices Admission to young offender centres Imprisonment Homelessness Offending and re-offending Long-term dependency on statutory care and support services Substance abuse Harm to the public 14 Extem Group Consolidated Report of the Trustees Year Ended 31 March 2023 Organisation Management Extern has established a fft for purpose organisation model to enable it to achieve its Vision and Mission through the delivery of its services. The major risks associated wsth the provision of services is the safeguarding of service users and social care workers. Extem manages these risks through: A safeguarding statement for every service project Social Care practice and management skills of its employees Capacity to provide full compliant commissioned services A Head of Safeguarding A Head of Quality and Audit Future Plans and Developments The exponential rise in demand for services following the Covid pandemic, as well as the impact of the current cost of living crisis, demands a dynamic strategy in the years ahead. Extern's newly appointed CEO will lead the development of a new strategy and engage with key stakeholders from commissioners, funders, staff and service users in the development of the strategic plan. Our objectives in the coming years include raising the awareness of Extem's service portfolio with policy makers, legislators and other key stakeholders and to advocate for the voiceless in our society. We will continue to support our current service users whilst striving to expand our services to meet the growing numbers in need of our support. Employee Involvernent The company operates a framework for employee information and consultation which complies with the requirements of the Information and Consultation of Employee Regulations 2004. During the year, the policy of providing information about the company has been continued through the communication framework. Regular meetings ar8 held between local management and employees to allow a free flow of information and ideas. Central Support Services The delivery of seNices is supported by central support servtces from Extem Group to the subsidiary companies under the terms of a Service Level Agreement. These are wide ranging and include the following.. Supportfunc Services incluslve of: Financial Services Transaction processing., payroll services. pensions administration- budget build; service costings and tender bids: management and financial accounting and reporting- grant applications-. funding claims, contracts management; statutory reporting. business assurance checks controls and balances. IT support; IT hardware,. systems software., telecoms and communication ne￿OrkS. cyber secunty and other protective measures IT & Telecommunications Estates, Fleet and Central Procurement Estates and lease management,. fleet management,. health & safety management and assurance., Central supplier tendering and supplier contract management., insurance placement. mana ement and claims administration 15 Extern Group Consolidated Report of the Trustees Year Ended 31 March 2023 Human Resources & Staff Development Recruitment, vetting. registration and staff induction pro￿Sses,. staff development programmes,. advice, guidance and assistance on all aspects of personnel and human resources mana ement.. Mandatory & specialist training of all personnel,. practice support and professional development for social care workers and social workers for internal staff-. practice support & professional development services to voluntary sector social care providers. Internal audits of systems, controls & policy compliance: stskeholder audit ¢o- ordinalion,. safeguarding procedures. policies, training, communications and incident management,. risk management, cmrdination and monitoring,. GDPR and data rotection services Senior management services,. public & stakeholder relalionship management., Internal & external communications management including management of communication systems and networks., funding and fundraising support lo advance Extern's mission. Training & Practice Developmenl Quality Assurance, Governance & Audit Executive & Business Supports Extern Group Additional Services Service Moving Forward, Moving On Funder European Social Fund for Nl and the Department for the Economy Descri tion This project provides support lo alternalive education participants aged 16-19 who are in transition to training, further education andlor em lo ment. Practice Support and Professional Development for social care workers. both as an internal service and as commercial services to voluntary sector social care roviders. Practice Development UnIt￿earn Northern Ireland Social Care Council The Practice Development Team provide in house training to staff and volunteers, and teaching and assessment of social work students from Northem Ireland, across the UK and internationally, who are provided with practice elements within Extern or across the third sector. The team provides oversight of social work placements, which includes coaching, mentoring and standardisation of practice teachers and supervisors. The team also provides Iraining, mentoring. coaching and assessment to qualified social work staff who are completing their post qualification registration with the Nl Social Care Council (PIP) and to other social work qualified staff completing the Assessed Year in Employment IAYEI after qualifying. The team has supported over 2,500 Staff, volunteers and studenls to develop practice and in meeting ongoing professional development requirements and aspiralions throughout the year. 16 Extern Group Consolidated Report of the Trustees Year Ended 31 March 2023 Management of Risk The organisation has a statement of commitrnent and the duty to ensure, as far as is reasonably practicable, the health, safety and we￿are of tts service users, employees, volunteers, students and Board members. The organisation has a corporate risk strategy which includes an assurance framework and a corporate risk policy, that highlights the importance of risk management throughout the organisation. from project workersttrontline staff through to the Board. Volunteers and bank workers, students and subcontractors are included in how the organisation assess and manages risk. Extern understands that it is necessary for management and stsff to work together positively to achieve a safe and heallhy working environment that is compatible with the work that we do. Board members and senior managers are expected to lead by example and provide support and assistant throughout the organisation. There are numerous committees to ensure the effective management of all risk including the Audit and Risk Committee, Nominations and Remuneration Commtttee, Innovation and Development Committee, Safeguarding Committee, Information Governance Committee and Heatth and Safety Committee. On a monthly basis, the Strategic Leadership Team, Programme Managers and Heads of Departments complete a risk register which incorporates all identffied risks. Programme Managers identfy operational risks, controls 8ndlor added actions to minimise risk, which is then escalated to the relevanl head of department. The Heads of Departments include Operational Assistant Directors and Heads of Support Services including Finance, IT, Quality and Audit, Safeguarding, Data Protection. Practice Development, HR, Support Services and Fundraising. Extem, through its policies, procedures and training. strives to create an environment which is safe as is reasonably practicable by ensuring that risks are continuously identified, assessed and appropriately managed. We aim to: Foster an organisational culture of openness and wiS1ingness to report risks, incidents and near misses that can be used for organisation-wide learning. Provide appropriate training to staff to ensure effective management of risks and to maintain compliance with stsndards, regulatory requirements and legislation. The Strategic Leadership Team maintains a strategic risk register which incorporates Business Plan targets that are linked to the overall strategy of the organisation. At a project level, there are several risk management controls which include the Risk Management Policy, Risk Assessment procedures for individuals, groups and activities, Lone Working and Safeguarding Policies along with mandatory training which all staff need to complete as part of their induction and ongoing professional development. To ensure good govemance, Extern contracts with independent professional firms of both intemal and external auditors. In addition, the Quality & Audit Department conducts internal audtts on projects to identify opportunities for improvement. These can be planned specific audits or unannounced audits to ensure that staff are complying as required. Extem's Safeguarding Committee was established to support the organisation to deliver high quality, best practice seNices and is led by the Head of Safeguarding. The commrttee meet quarterly and membership includes Executive Directors and Assistant Directors of Services, middle management and Heads of Departments. The Health & Safety CommTttee meets up to three times per year to review health and safety requirements and to ensure that health and safety within the organisation (transporting service users. lone working and incidentslaccidents) including every buildinglpremise, is managed under the health and safety legislation requirements including environmentsl risk assessments, fire safety inspections, COSH, NEBOSH etc. Wfthin each team meeting (from frontline projects up to Strategic Leadership Team), risk management, health and safety and safeguarding are all standing items on agendas. Risk management is embedded wrthin the organisation's operational and strategic delivery and is managed at all levels across the organisation. The Board has its own risk management policy statement. the purpose of which is to ensure that staff and other stakeholders are aware of Extern's responsibilities and their own individual responsibilities as Board members. 17 Extern Group Consolidated Report of the Trustees Year Ended 31 March 2023 ReseNes Policy Unrestricted Reserves Unrestricted reserves are those reserves which Extern can expend at the discretion of the Trustees to promote the objects of the charity. The organisation maintains a level of unrestricted reserves to ensure effective financial governance through ensuring that the charity can continue to operate as a going concern and remain viable in the face of any changing circumstances including interruptions to funding or fluctuations in income and expenditure. The Trustees current free Reserves Policy is a minimum of three months of gross average annual expenditure. At March 2023 this would equate to £2,771k. Currently the amount of free unrestricted reserves is £2,773k. The Reserves Policy is currently under review. Unrestrlcted Designated Reserves Unrestricted designated reseNes comprise unrestricted funds designated for a particular purpose by the Trustees. These are, typically. reserves relating to individual projects which remain designated to the individual programme of activity and fixed assets reserves tied up in the delivery of services. Restricted Reserves Restrided reserves are those reserves which have specrfic conditions attached to them as to how they are to be spent. Cash to the value of the reserves are held in a separate fund within the balance sheet where il has been included within cash al bank in hand. Remuneration Policy The organisation has a Reward and Remuneration Policy which is ￿vieWed and updated on a regular basis to ensure that staff length of service is recognised and thal the organisation's salaries remain competitive in the sector in which il operates. The organisation uses a variety of tools to 5UPPOrt the performance management of staff including probationary reviews, performance appraisals and, where formal performance management interventions are required, the utilisalion of fomal performance measures to ensure that staff continue to be efficient, effective and productive. The CEO'S remuneration is reviewed annually by the Nominations and Remuneration Committee and Extern Group Board. Financial Revlew The Statement of Financial Activities and Balance Sheet for the year ended 31 March 2023 are set out on pages 24 and 26 and the financial review is based on thes& results. Overview Charitable activities are largely supported by statutory income from a number of departments, Health Trusts and other statutory organisations. These commissioners are highlighted in the service descriptions included on pages 5- 12 As an organisation we have continued to focus on sustainability post the Covid pandemic through pursuing tender opportunities and applications to Trusts and Foundations. When the conditions pemiitted, we reinlroduced community-based fundraising for Extern's mental health and homeless projects. Charitable incomeldonations have decreased by 100/0 to £11.2m (2022.. £12.4m) due to a decrease in contracts undertaken by Extern during the period. Extern's emphasis going forward continues to be on securing income that will result in sustainable finances and cash flow. The net income in the accounting year was £98k compared to net expenditure of £904k in 2022. The net expenditure in 2022 included exit costs in respect of projects that closed and a funder repayment of £602k. The company assets remain strong, with net assets of £6.2m at 31 March 202312022.. £6.1m). 18 Extern Group Consolidated Report of the Trustees Year Ended 31 March 2023 The Trustees believe there are no material uncertainties that cast signrficant doubt on the companls abilty to continue as a going concem and thus the financial ststements have been prepared on this basis. The Trustees believe that they have complied with the requirements of the Companies Act 2006 wtth regards to books of account by employing a￿OUnting personnel wtth appropriate expertise and by providing adequate resources to the financial function. Disclosure of Inforniation to the Auditors The Trustees who held office at the date of approval of this Report confirm that, so far as they are each aware, there is no relevant audit infomation of which the company's auditors are unaware. Each Trustee has taken all the steps that they ought to have taken to make themselves aware of any relevant audtt information and to establish that the company's auditors are also aware of that infornation. Auditors In accordance with the Companies Act 2006, a resolution for the re-appointment of the company auditors will be proposed at the Annual General Meeting. statement of Trustee Responsibilities In respect of the Trustees Report and Flnancial Statements The Trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable UK law and UK Generally Accepted Accounting Practice. Company law requires the Trustees to prepare financial ststements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with UK Generally Accepted Accounting Practice, Accounting Standards and applicable law. Under company law the Tnjstees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company forthat period. In preparing these financial statements, the Trustees are required to= Select suitable account policies and then apply them consistently Make judgements and accounting estimates that are reasonable and prudent State whether applicable UK Accounting Stsndards have been followed. subject to any material departures disclosed and explained in the financial statements Prepare the financial statements on the going concern basis unless it is inappropriate to presume the company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain the compantys transactions and disclose, with reasonable accuracy at any time, the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the Board Date Approved.. 23 November 2023 Allen Mccartney Chair Extern Group 19 Extern Group Consolidated Company Limited by Guarantee Independent Auditor's Report to the Members of Extem Group Consolidated For Year ended 31 March 2023 Opinion We have audited the group and parent charitable company financial statements of Extern Group for the year ended 31 March 2023 which comprises the consolidated and charity Statement of Financial Activities, the consolidated and charity Balance Sheets, the consolidated and charity cash flow statement and the notes to the accounts including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Uniled Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the accounts.. give a true and fair view of the state of the Group's and of the Parents charitable company's affairs as al year ended 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements ofthe Companies Act 2006. Basis for oplnion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UKI) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevanl to our audit of the accounts in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requiremenls. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to going concern In auditing the financial statements, we have concluded thal the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identtfied any material uncertainties relating to events or conditions that, individually or colleclively, may cast significant doubt on the Group or Parent Charity's ability to continue as a going concern for a period of at least ￿e1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information. Our opinion on the accounts d￿S not cover the other information and, except to the extenl otherwise explicitly slated in our report, we do not express any form of assurance conclusion Ihereon. 20 Extern Group Consolidated Company Limited by Guarantee Independent Auditorfs Report to the Members of Extem Group Consolidated For Year ended 31 March 2023 Other information {Cont) 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 accounts 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. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. -the information given in the Trustees Report for the financial year for which the accounts are prepared is consistent with the financial statements., and -the Trustees Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exceptlon In the light of the knowledge and understanding of the Trustees and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you If, in our opinion. adequate accounting records have not been kept, or returns adequate for our audit have not been received., or - the accounts are not in agreement with the accounting records and returns: or - certain disclosures of trustees. remuneration specified by law are not made. or - we have not received all the information and explanations we require for our audit Responsibilities of Trustees As explained more fully in the Statement of Trustees Responsibilities, 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 the directors determine is necessary to enable Ihe 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 accounting unless the Trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. 21 Extern Group Consolidated Company Limited by Guarantee Independent Auditor's Report to the Members of Extern Group Consolidated For Year ended 31 March 2023 Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement. whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. Extent to which the audit was consldered capable of detecting Irregularities, Including fraud The objectives of our audit in respect of fraud, are to identify and assess the risks of material misstatement of the financial statements due to fraud,. to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks,. and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibiliiy for the prevention and detection of fraud resls with both management and those charged with governance of the Group and Parent charitable company. Our approach was as follows.. We obtained an understanding of the legal and regulatory requirements applicable to the Charity and considered that the most significant are the Companies Act 2006, UK financial reporting standards as issued by the Financial Reporting Council, and UK taxation legislation. We obtained an understanding of how the company complies wrth these requirements by discussions with management and those charged with governance. We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance. We inquired of management and those charged with governance as to any known instances of non- compliance or suspected non-compliance with laws and regulations. Based on this understanding, we designed specific appropriate audit procedures lo identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required. Audit response to risks Identified As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. Audit procedures performed by the engagement team included.. We obtained an understanding of the Group and Parent charitable company's intemal control systems in order to design audit procedures that are appropriate in the circumstances. but not for the purposes of expressing an opinion on the effectiveness of the charitable company's internal control. We obtained an understanding of how the Group and Parenl charitable company complies with relevant laws and regulations, including those as a result of rts registration with the Charity Commission for Northern Ireland and charilable status with HM Revenue & Customs, by making enquiries of n7anagement and those charged wtth governance. 22 Extem Group Consolidated Company Limited by Guarantee Independent Auditorfs Report to the Members of Extern Group Consolidated For Year ended 31 March 2023 Enquiry of management, those charged with govemance and the entivs solicitors around actual and potential litigation and Claims. Enquiry of entity staff to identify any instsnces of non-compliance with laws and regulations. Perfoming analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud Reviewing minutes of meetings of those charged with govemance Reviewing financial ststement disclosures and testing of supporting documentation to assess compliance with applicable laws and regulations. Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness. and evaluating the business rationale of significant transactions that are unusual or outside the nomial course of business. We communicated relevant laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audtt. There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment through collusion, forgery, intentional omissions, misrepresentations or the override of internal control. A further description of our responsibilities is available on the Financial Reporting Council's website at: https:Ilww.frc.org.uklauditorsresponsibilities. This description foms part of our auditorfs report. Use of our report This report is made solely to the Parent charitable companvs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charitable companls members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent perm5tted by law, we do not accept or assume responsibilty to anyone other than the Parent charitable company and ils members as a body, for our audit work, for this report. or for the opinions we have fomied. Dr R I P8ters Gallagher OBE FCA (Senior Statutory Audtior) For and on behalf of Moore IN.1.) LLP Date: T3 .%K. 23 Extern Group - Consolidated Cornpany Limited By Guarantee Statement of Financial Activities For the Year Ended 31 March 2023 Unrestricted Restrirted Fund5 Funds Total Total 2022 Notes 2023 Income from: Donations & Legacies Charitable Activities Other Trading Attivities Gain/Los5 on Exchange Other Income Investment Income 324.579 6,767 331,346 449,186 7,172,011 15,146,801 22,318,812 24,038,139 64,596 64,596 58,070 147 147 37 Total Income 7.561.333 15,153,568 22,714,901 24,545,432 Expenditure on: Raising Funds Charitable Attivltie5 Total Expenditure 317,847 317,847 151,958 8,971,004 12,802,893 21,773,896 23,603,209 9,288,851 12,802,893 22,091,743 23.755,167 Unreali5ed Gain/llossl on Exchan8e Exchange Rate Galns/lL055esl on Consolldation 19.655 82,885 19,655 82,885 13,2361 Net Income/{Expenditure) before Exceptional Item & Transfer5 11,624,978) Z,350,676 725,698 787,029 Exceptional Item 1601,8791 Net Income/lExpendlture} after Exceptional Item & before Transfers {1.624.978) 2,350,676 725,698 185,150 Transfers Between Funds 9110 3,814,877 13,814,8771 Net Movement in Funds 2.189,899 {1,464,2011 725,698 185,150 Reconcillation of Funds Funds Brought Forward 9110 5,333.974 3,277,486 8.611,460 8,426,310 Total Funds Carried Forward 7,523￿73 1,813.285 9,337,158 8,611,460 The notes on pages 3049 form part of these financial statements. The results relate to continulng attivities. The company has no recognised gains and losses other than those included above and therefore no separate statement of total recognised gains and losse5 has been presented. Allen Mccartney ' Extern Group Chair Date: 23 November2023 24 Extern Group Company Limited By Guarantee ststement of Financial Artivitie5 Forthe Year Ended 31 March 2023 UTrre5tricted Restricted Funds Funds Totsl 2023 Totsl 2022 Income from: Donations & Legacies Charitable Artivities Gain/Loss on Exchange Corp. Charge- Extern Ireland Corp. Charge- Extern N. Ireland Total Income 218,602 87,148 2,350 135,418 220,952 222,566 110,411 674,522 1.620,IX12 1.244,416 3,170,167 1,620.002 1,166,690 1,244,416 1,575,604 137,768 3￿07,935 3,527.227 Expenditure on: Raising Funds Charitable Activities Total Expendlture 317,847 2,888,799 3,206,647 317,847 151,958 138,732 3.027,532 3,300,226 138,732 3345,379 3,452,184 Unrealised Gains/lLossesl on Exchange 6.211 6,211 Net income/(expenditure) (30.2681 1964) 131,2331 75,043 Transfers Between Funds Net Movement in Funds 130,2681 19641 131,2331 75,043 Reconciliation of Funds Total Funds Brought Forward Total Funds Carried Forward 1228,8101 (259,0781 9,598 1219,2121 1294,2551 8,634 IZ50,4451 {219,212) The notes on pages 3047 form part of these financial statements. The results relate to continuing activities. The company has no recognised gains and losses other than those included above and therefore no separate statement of total recognised gains and losses has been presented. 25 Extern Group- Consolidated Company Limited By Guarantee Statement of Financial Position For the Year Ended 31 March 2023 2023 2022 Note5 Fixed assets Tangible Assets Intangible Fixed Assets Total Fixed Assets 13 14 3,953,716 4,078,995 33,967 4,112,962 3,953,716 Current assets Debtors Cash at Bank and in Hand Total Current Asser5 15 2,801,085 6,344,798 9,145,883 3,546,575 5,497,591 9,044,166 Uabilities Creditors: Fallin8 due withln one year 16 13,385,704) 14,086,226) Total Assets less Current Uabilitles 9,713,895 9,070,902 Creditors: Falling due more than one year 17 {376,7371 1459,4421 Net assets 9.337,158 98SUJSO Funds employed Restricted Funds Unrestricted General Fund Unrestricted Designated Fund 1,813,285 4,064,162 3.459,711 3,277,486 3,168,378 2,165,596 io io 9,337,158 8.611,460 The financial statements were approved and authorised for issue by the Board and were signed on its behalf bv: 23 November 2023 Allen Mccartney Extern Group Chalr Date Company Registration: N1618684 The notes on pages 3047 form part of these financial statements. The results relate to continuing activities. Extern Group Company Lirnited ByGuarantee Statement of Financial Position As at 31st March 2023 2023 2022 Fixed assets Tangible Assets Intangible Assets Total Fixed Assets 4,027 4.537 33,967 38,504 4,027 Current assets Debtors Cash at Bank and in Hand Total Current Assets 217.979 197,068 415,047 372,611 268,098 640,709 Liabllities Creditors: Falling due w¢thin one year 1669,5191 1898,4251 Total Assets less Current Liabilities 1250,4451 1219,2121 Creditors: Falling due more than one year Net assets {250,445) (219,212) Funds employed Restrirted Funds Unrestricted General Fund Unrestrlcted Designated Fund 8,634 9,598 12S9.0791 1228,8101 (250A45) 1219,212) 27 Extern Group- Consolidated Company Limited By Guarantee Statement of Cash Flow For the Year Ended 31 March 2023 2023 2022 Notes Cash used in Operating Artivities 24 1.021,744 1,851,429 Cash flows from Investing Activities Interest Income 147 127,5391 130,7341 37 189,2651 1471,0991 Interest Paid Purchase of Tangible Fixed Assets Purchase of Intangible Fixed Assets Proceed5 from sale of Fixed Assets Cash provided by (used in) Investing Activities 158,1261 1560,327) Cash flows from Flnancing Artivitles: Repayment of Borrowing Cash used in Flnancing Activities 183,1831 183,1831 185,7111 {85,7111 Decrease In Other Loans 83,163 85,711 Increase/lDecrease) In Cash and Cash Equlvalents in the year 880,435 1,376,813 Exchange Rate and consolidation Movements 149,9551 Cash and Cash Equivalents at the be8innln8 of the year Cash and Cash EquNalents at the end of the reporting period 4,953,341 3,576,528 25 5,883.731 4,953,341 28 Extern Group Company Limited By Guarantee ststement of Cash Flow As at 31st March 2023 2023 2022 Notes Cash used in Operating Artivities {14,067) 94,458 Cash flows from Investing Activities Interest Income Interest Paid Purchase of Tangible Fixed Assets Purchase of Intangible Fixed Assets Cash provided by (used in) investin8 activities iii 11,9621 13.0651 {3,065) 11.9631 Cash flows from Flnanclng Activlties: Repayment of Borrowin8 Cash used in Financing Attivitie5 Increase/lDecrease) in Cash and Cash Equlvalents in the year (71,030) 116,0301 Cash and Cash Equlvalents at the beginning of the year Cash and Cash Equivalents at the end of the reporting period 268,098 197.068 284,128 268,098 Extern Group- Consolidated Company Limited By Guarantee Notes to the Financial Statements For the year ended 31st March 2023 11 Accountlng Policies The principal accounting poSicies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. al Basis of prep3r3tion The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective I January 20191- ICharitie5 SORP IFRS 102}, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Extern Group 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 notelsl. bl Preparation of the accounts on a going concern basis The trustees are of the opinion that the charity is a going concern due to the level of free reserves In the consolidated group in place and the funding secured moving forward. cl Income Items of income are recognised and included in the accounts when all of the following criteria are met,. The charity has entitlement to the funds,. any performance conditions attached to the item of income has been met or are fully within the control of the charity,, there is sufficient certainty that receipt of the income is considered probable; and the amount can be measured reliably. dl Donated servlces and facilities Donated professional services and donated f3cilitie5 are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP IFRS 102), the general volunteer time of the Charity'5 volunteer5 is not recognised and refers to the trustees, annual report for more information about their contribution. 30 Extern Group- Consolidated Company Limited By Guarantee Notes to the Finanaal Statements For the year ended 31st March 2023 11 Accounting Policies- (continued) el Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliabty by the charity,- this is normally upon notification of the interest paid or payable by the Bank. measured reliably. n Fund accounting Unrestrirted fund5 are available to spend on attivities that further any of the purposes of charty. Designated funds are unrestritted funds of the charity which the trustees have declded at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specifled are to be solely used for particular areas of the Charivs work. gl Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or construrtive 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. h) Allocation of support and governance costs Support and governance costs are those funrtions that assist the work of the charity but do not dirertly undertake charitable activities. Support costs include back office costs, finance, human resources, payroll and governance costs which support the Charit¢s activities. These costs have been allocated to expenditure on charitable activities. il Operating leases Where assets are acquired under finance leases. the capital element of the asset is included in fixed assets and amortised over the life of the asset. The outstanding capital element of the leasing obligation is included in creditors falling due. The interest element is written of over the primary period. All other leases are accounted for as operating leases and the rental charges are charged to the statement of financial activities on a stralght line basis over the life of the lease. Il Tangible fixed assets Depreciation is calculated to write off the original cost less the expected residual value of the assets over their estimated useful lives at the followin8 annual rates:_ Freehold Property Leasehold Property Fixtures and fittings Motor Vehicles Short leasehold improvements Long life equipment Computer equipment Alterations to long leasehold premises - 2% per annum - 2% per annum - 25% of the reducing balance 33.33% of the reducing balance - Term of lease 12.5% straight line - 33.33% straight line 15% of the reducing balance 31 Extern Group - Consolidated Company Limited By Guarantee Notes to the Financial Statements Forthe year ended 31st March 20Z3 l) Accounting Policies - (continued) Il Tangible fixed assets cont. The carrying value5 Of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable. kl Debtors Trade and other debtors are recognised at the settlernent amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 11 Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investment5 Wlth a Short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. m I Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowin8 for any trade discounts due. nl Financial instruments The Charlty has elerted to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 Other Financial Instruments Issues, of FRS 102 to all of it5 financial instruments. Financial instruments are recoEnised in the Charity's balance sheet when the Charity becomes party to the contrattual provisions of the instrument. Financial assets and liabilities are offset, the net amounts are presented in the financial statements, when there is a legally enf orceable right to set off the recognised amounts and there is an intention to settle on a net basis of to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors, cash and bank balances, are initially measured at transattion price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction 15 measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilitie5 Basic financial liabilities, including creditor5 and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transattion, where the debt instruments is measured at the present value of the future payment5 discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortlsed. 32 Extern Group- Consolidated Company Limtted By Guarantee Notes to the Financial Statements For the year ended 31st March 2023 l) Accounting Policies- {continued) n) Financial instruments Icontinuedl Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from supplier5. Amounts payable are classtfied as current liabilities if payment is due within one year or less. If not, they are presented as non current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabiltties Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. pl Pensions & Private Health Insurance Existing employees of the charity were entitled to join a defined contribution pension scheme, administrated through Royal London. The Pension Schemes are funded by contributions from ernployee and employer. All employees are automatically enrolled into a stakeholder penslon scheme, unless they have exercised their right to opt out of scheme membership. Employees registered on the pension scheme are also covered by the Canada Life health insurance which is spllt between a Death Benefit scheme and Income Protection scheme. Each company within the group makes a contribution of 6.5% of salary requesting partlCiP8ting The pension cost charge for the year represents contributions payable by the company to the fund. ql Critical accounting estimates and judgements In the application of the Charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and otherfactors that are considered to be relevant. Actual results may differfrom these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Extern Group- Consolidated Company Limited By Guarantee Notes to the Financial Statements For the year ended 31st March 2023 rl Basis of consolidation In the parent company financial statements, the cost of a busines5 combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs direttly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The c05t of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 rnonths following the acquisition date, Investments in subsidiaries, joint ventures and associates are accounted for at cost less impairment. The consolidated financial statements incorporate Extern Group and all of its subsidiaries li.e. entities that the Eroup controls through its power to govern the financial and operating policies so as to obtain economic benefltsl. Subsidiaries acquired during the year are consolidated using the purchase method. Their results are incorporated from the date that control passes. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policles in line with the group's accounting policies. All intra-group transactions, balances and unrealised gains on transattions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transactions unless the transaction provides evidence of an impairment of the asset transferred. Extern Group- Consolidated Company Limited By Guarantee Notes to the Financial Statement5 For the year ended 31st March 2023 2. Legal Statu5 Extern Group was registered on 3rd June 2013 as a company limited by guarantee, not having a share capital. The liability of the Members is limited to a sum not exceeding £1, being the amount that each Member undertakes to contribute to the assets of a charity in the event of its being wound up while she, he or it is a Member of within one year after she, he or it ceases to be a Member, for: 11 Payment of the chariVs debts and liabilities incurred before he, she or it cease5 to be a Member. 21 Payment of the costs, charges and expenses of winding up; and 31 Adjustment of the rights of the contributories amongst themselves. 3. Income from Donations and Legacies 2023 2023 2023 2022 Unrestrttted Restrirted Total Funds Totsl Donations Other Fundraising and Donations Sundry Income 211,429 ii,oii 102,139 324,579 5.910 857 217,339 11,868 102,139 331￿46 385,369 18,150 45,667 449,186 6,767 The 2022 total of £449.186 was split as £197,015 unrestricted and £252.171 restricted. Extern Group - Consolidated Company Limited By Guarantee Notes to the Financial Statements For the year ended 31st March 2023 4. Income from Charitable Activities 2023 2023 2023 2022 Restrirted Total Fund5 Total Funds Unrestricted Statutory Agencies: Department of Justice- Q)re Department of Justice- Nl Prison Service Health & Social Care Board Public Health Agency Northern Trust Belfast Trust Western Trust South Eastern Trust Education Authority Northern Ireland Housing Executive NIHE- Supporting People Department for the Economy / European Social Fund SEUPB Tusla HSE 55.000 55,000 176,125 31,120 31,120 151,460 171,500 489,577 503,281 1.126,828 1,690,987 1,651,410 70,200 70,200 209,300 359,631 422,511 606,771 1.125.701 1,125,701 1,231,414 646,937 1,311 648,248 719,597 378.480 6,000 384,480 360,000 999,631 308,582 1,308,213 1,448,978 73,431 2,739,287 2,812,718 2,515,940 301.622 301.622 730,301 151,5821 151,5821 594,714 6,263,590 6,263,590 6,572,832 1,839,160 1,839,160 1,784,481 730,710 730,710 650,615 2,047,789 1,869,591 1.088,776 1,088,776 759,359 179,269 179,269 424,811 27,278 27,278 81,832 207,306 207,306 38,052 10,250 8.600 2,000 7,641 22,999 27,374 153,316 181,357 318,077 564,159 62,880 Irish Youth Justice Service Department of Children & Youth Affairs Department for Communities The Executive Office National Lottery Fundin8 Community Foundation Nl Barnardos Others 2,047,789 10,250 2,000 Bangor Alternatives Nl NISCC 22,999 135,418 19,898 Councils: Belfast City Council Derry & Strabane District Council Fermanagh & Omagh District Council Limerick City Council 47,464 47,464 189.406 83,867 1,506 113,384 1,368 1,368 135,354 135.354 Extern Group- Consolidated Company Limited By Guarantee Notes to the Financial Staternents Forthe year ended 31st March 2023 2023 2023 2023 Restrirted Total Funds Totsl Funds 2022 Unrestricted 4. Income from Charitable Activities Other: Kildare County Council Grant Gems Nl Ltd St Martins In The Fields The National Lottery Community Fund Roth¢o Ltd Premier Lotteries Ireland Problem Garnbling (Other) Civil Service Charities Fund Erasmus 5.418 5,418 6.104 59.637 7.359 17.830 13,508 96,755 42,585 12,776 6.104 59,637 17,426 71,803 17,426 71,803 17.144 20,191 1,000 17,144 20.191 British Red Cross Arnold Clarke Community Fund Homeless Connect Voice of Young People in Care NIACRO Portavogie Youth BHSCT Health Improvement T-met NIE Elertricity Networks Exchange Supplies Cloth Workers Beatrice Lang Trust Enkalon Foundation Esmee MitcheS1 Trust William A Cadbury Charitable Trust Avenue Recyclin8 RSP8ILough Erne Landscape Partnership Belfast Homeless Services Vittoria Homes Trust TheAlbert Hunt Trust Probation Board for Northern Ireland Other Funders 1,000 1,000 1,000 4,465 450 4,933 300 4,016 525 4,016 525 4.585 4,585 900 630 630 1,838 1,360 1,875 50,000 25,000 1,000 3,000 30,000 2,936 2.800 30,000 2,936 2,800 500 5.000 2,278 17,895 2,278 14,180 3,715 55,706 7,172,011 I5,146￿01 22318.812 24,038,139 The 2022 total of £24.038,139 was split as £9,595.539 unrestritted and £14,442.600 restritted. 37 Extern Group - Consolidated Company Limited By Guarantee Notes to the Financial Statements For the year ended 31st March 2023 5. Income from Other Trading Activities Unrestritted Restricted Total Fund5 Total Funds 2023 2023 2023 2022 Client contribution GainlLoss on Exchange Other 64,596 64,596 57,171 899 Total 64,596 64.596 58,070 The 2022 total of £58,070 was all unrestrirted. 6. Other Income Unrestrltted Restricted Total Funds Total Funds 2023 2023 2023 2022 Galn/L055 on Disposals Total The 2022 total of £nil was all unrestricted. 7. Income from Investments Unrestrlrted Restrlrted Total Funds 2023 2023 2023 Total 2022 Bank Interest 147 147 37 147 147 37 The 2022 total of £37 was all unrestrirted. 38 Extern Group- Consolidated Company Limtted By Guarantee Notesto the Financial Ststements For the year ended 315t March 2023 8. Expenditure on Charitsble Activities 2023 2023 2023 2022 Restricted Total Funds Tot31 Funds Unrestricted Staff Costs - Payroll Staff Costs- Non Payroll Direct Service User Costs IT and Communications Premises and Utilities Training Costs Fleet Costs Overheads Legal & Professional Finance Costs Depreciation Governance Other 6,347,092 10,040.456 16,387,548 17.649,883 212.252 611,645 823,897 508,449 203.216 538,327 741.543 691,535 507,260 196,484 703,744 726,331 866,005 606,129 1,472,134 1,713,289 80,008 144,308 224,316 253,008 78,266 306,188 384,4S4 341,214 405,475 265.203 670,678 795,997 346.916 84.984 431,900 721,085 30,385 3,975 34.360 110,985 193,446 5,143 198,589 230,511 18,273 18,273 12,880 257 307 50 9.288,851 12.802,892 22,091.743 23,755,167 The cost of raising funds of £317,847 has been included withln the various totals above. The 2022 total of £23,755,167 was split as £10,623,841 unrestricted and £13,131,326 restritted. 39 Extern Group- Con501idated Company Limited By Guarantee Notes to the Financial Statements For the year ended 31st March 2023 9. Restricted Fund5 Funds as at 0110412022 Op.balan restatement Incomln8 Resource Resources Funds as at 3110312023 Expended Trènsfers NIHE- Supportin8 People Northern Ireland Housing Executlve Department for Communities Department for the Econorny/Extem Works SEUPB 566.675 235.918 77,517 114.0371 72.574 1340,3921 147.7941 177,5171 14,037 172.5741 2.739,288 308,582 1,088,776 301,622 151,5821 64.452 59.637 62,880 318,077 564,159 12,155,945) 1331,7901 1319,1161 166,4811 1999,0681 189.7081 1423,7201 122,098 351 51.231 477,836 111,109 Tusla INI Contract) St Martin In The Fields Belfast Health & Social Care Trust Health & Social Care Board Public Health Agency The Ireland Fund5 The Executive Office Natlonal Lottery Communlty Fund Bangor Alternatives T-met 164.4521 148,8321 139,0991 1251,5441 1496,4941 110,4321 19,0741 147,7711 153,0571 373 6,859 21,566 18,762 144,7261 4,550 18,8411 16,930 4.550 176,2641 64,887 23.127 12,978 144,5181 123,1271 13,0191 179,269 27,278 22,999 630 1176,1711 127,2781 120,1491 16301 1171,7811 16,Ciioi 130,0011 12,9361 12,8001 13.8081 11.3111 59.573 140,9891 132,3081 12,9601 9,849 Community Foundatlon Nl Educatlon Authority Wllliam A Cadbury Charltable Trust Avenue Recyclin8 RSP8/Lou8h Erne Landscape Partnership NIACRO 1,705 12.7521 207,306 134,5171 1391 2.936 822 18221 4,585 South Eastern Heaith & Social Care Trust Other 17771 1,311 1,999 47.464 Belfast Clty Council Transfer from unrestricted fvnds Tusla IROI contrartsl Department of justice IYDPI Department for the Economy / ESF HSE lumplng Hurdles Limerick fundraising Limerick County Councll Kildare County Council Problem Gambling Ireland Department of ChildrenlEDIY Erasmus Other incorne IROII JP Mcmanus Capital Fund Extern Homes Transfer from Gèneral Re5erve5 161,5721 6,475 1.609,248 116.686 37,533 55,193 2,351 1,523 46,956 2.681 17.160 3,577 1897,6191 1116.6861 11,6141 1105,5571 12361 1661 121.2991 14991 117,160) 23 6,199,138 731,567 15,115,211) 1895,1161 1655,8811 175,6871 30,962 166,8811 IL484,9971 1278.4561 12,1151 900,440 1.839,160 25,343 1,457 22.519 2.182 2.554 3,600 135.354 5,418 92,789 1114.8081 15,4181 1105,2921 123,6841 15,057 20,191 L714 13.2611 15741 15,1431 1,538 249,889 19,6141 5.322 116.9301 605 1,613 9,614 15.3221 3.283 246,359 40 Extern Group- Consolidated Company Limited By Guarantee Notes to the Financial Statements For the year ended 31st March 2023 9. Restricted Funds - (continued) Funds as at Op.balance OV0412022 restatement Ineoming Res(Kffces Resource Expended Funds as at Trdnsfer5 3110312023 Cash for KSds 1350 135.418 12.3501 1118,7191 Nl Social Care Councll 52,255 14.683 119,2471 138,0931 117,6631 32,044 123,4101 Moving Forward Moving On Total 3277,486 {1￿86,285) 15.153568 1118018921 11,928.5921 1,813,285 Restricted funds are those funds which have specific conditions attached to them as to how those are spent. Grant funding is classified as restrirted funding where thls is specified by the funder. 41 Extern Group- Consolidated Company Limited By Guarantee Notes to the Financial Ststements For the year ended 31st March 2023 10. Unrestrfct8d Funds Unrestritted Opening Exthange rate Gain11055 on Consolldatlon Unrestri¢ted Fund5 as at 0110412022 Balance Incornin8 Resource Resources F¥Jnds as at restatement Expended Transfers 31103123 General Funds Designated Capitsl Funds Designated Revenue Funds 3,168,378 3,596,456 445.157 4,044 7,561,332 19.122,1831 1147,0131 82,885 1,928.592 4,064,162 3,453.487 11,430.8601 1.437,084 6,224 Total 5.333,974 1,886,285 7,561.332 19,269,196) 82.885 1.928,592 7.523.873 Exchange Gain on consolidation amounts to £82,885. Unrestrirted funds comprise "free reserves" which the company can expend at the discretion of the Directors to promote the object5 of the charity. Unrestricted Designated Reserves comprise unrestricted f unds designated for a particular purpose by the Directors. These are typically reserves relating to individual projerts which remain designated to the individual programmes of activity. 11. Analysls of net assets between funds Fund balances at 31 March 2023 are represented by: Unrestrlrted Restrl¢ted Total Tangible Fixed Assets Net Current Assets Lon8 Term Liabilities Total Net A55et5 3,953.716 3,953,716 3,946,894 1,813,285 5,760,179 1376,7371 1376,7371 7.523￿73 I￿13,285 9,337,158 12. Taxatlon No provision for corporation taxation is required for the year ended 31 March 202312021122 - Nill. 42 Extern Group- Consolidated Company Limited By Guarantee Note5 to the Financial Statements For the year ended 31st March 2023 13. Tangiblefixed assets Brought forward 0110412022 Carried forward 31103123 Additions Disposals adjustments Cost or Valuation Long Leasehold and Freehold Property Alterations to long leasehold and freehold premises Fixtures & Fittin8S Long-￿fe Equipment Computer Equipment Short Leasehold Improvements Leased Motor Vehicles Motor Vehicles Total 4.995,751 1.715.110 27.669 10,169 5,033,589 1.725,110 794.893 537.516 1,177,467 332,988 186,510 444.561 10,194,796 1,960 7.555 11.1251 5,182 796,853 545,071 1,179.407 338,170 186,510 447,531 10,252,241 3,065 2,970 26,711 30.734 Brought fonvard 0110412022 Carried fonNard 31103123 Depreciatlon Depreclation Charge on Disposal FX adju5trnents Depreciation Long Leasehold and Freehold Property Alterations to long leasehold a freehold premises Fixtures & Fittings Long-Life Equipment Computer Equipment Short Leasehold Improvements Leased Motor Vehicles Motor Vehicles Total 1,241.776 1,517,962 100,1 31,072 471 1,342,347 1,549,034 691.654 537,474 1,170.802 332.988 186.510 436,635 6,115AOI 25.184 2,912 3,575 3,057 3,420 2,332 5,182 719,895 543,806 1.176,709 338,170 186,510 441,302 6,297,773 1,780 164,623 2,887 17,349 Brought forward 0110412022 Net Additions /Disposa15 Net Depreciation on Disposal Carrled forward 31103123 FX adjustments Net Bookvalue Long Leasehold and Freehold Property Alterations to lon8 leasehold and freehold Prem￿Se5 Fixtures & Fittings Long-Life Equipment Computer Equipment Short Leasehold Improvements Leased Motor Vehic5es Motor Vehicles 3.753,975 207,148 27,669 100,754 31,072 9,698 3,690,588 176,076 103,239 42 6.665 25,200 2.994 3.575 {1,0971 4.135 13.4571 76,942 1.183 2,698 3.065 7.926 1,780 6,299 Totsl 4,078,995 30.734 165.375 9362 3,953,716 All tangible assets are held for direct charitable purpose5. Extern Group- Consolidated Company Limited By Guarantee Notes to the Financial Statements For the year ended 31st March 2023 14. Intanglble fixed assets Brought forward 0110412022 Carried forward Addltlons Disposals 3110312022 C05t or Valuatlon Intangible A55ets Total 187,111 187,111 187,111 187,111 Brought forward 0110412022 Carried forward 3110312022 Depreciatlon Charge Depreclatlon on Disposal Amortlsatlon Intangible Assets Total 153.144 153,144 33,967 33,967 187,111 187,111 Brought forward 0110412022 Net Addltlons IDisposals Net Depreciatlon on DSsp05a15 Carrled forward 3110312022 Net Book Value Intangible Assets Total 33,967 33,967 133,9671 133.967) IS. Debtors 2023 2022 Sundry Debtors Trade Debtors Accrued Income Prepayments 1,956 2,576 1,499,692 1,737,959 1,074,249 1,641,300 225,188 164,741 2,801.085 3,546,576 Extern Group- Consolidated Company Limited By Guarantee Notes to the Finanaal Statements Fortheyear ended 31st March 2023 2023 21T22 16. Creditors Accruals and other creditors Trade Creditors Deferred Income Tax and Social Security Charity Bank loan for Extern Homes Project Bank Term loan on Hydepark House 1,072,822 246,086 1,678.766 303.700 8,638 75,692 3,385,704 1,972,692 326,962 1,247,313 454,452 10,261 74,547 4.086,227 {il Movement on deferred income At Start of Year Arising During Year Applied During Year At end of year 1.247.313 1,678,766 11.247,3131 11,487,456) 1,678,766 L247,313 1,487,456 1,247,313 17. Creditors: Amounts falling due after more than one year 2023 2022 Charity Bank loan for Extern Homes Projert Bank Term Loan on Hydepark House 299.295 77.442 376,737 307,047 152,395 459.442 Bank Tern Repayments: 2023 2022 Due within one year In the second to fifth years inclusive After 5 years 84,330 132,943 243,794 461.067 84,808 197.688 261.754 544,250 Interest IS set at 1.814% and the outstanding loan amount is £153,134 at 31st March 2023. The bank term loan will be renegotiated by February 2025. The Bank Term loan is secured by a first fixed charge overthe property at Hydepark House, Mallusk. The Extern Homes108n is secured by a first fixed charge over ten propertie5. 45 Extern Group- Con501idated Company Limited By Guarantee Notes to the Financial Statements For the year ended 31st March 2023 18. Lease commitments Annual commitments under non-cancellable operating leases are as follows:_ 2023 Land & Bulldings 380,012 123.266 503,278 2022 Land & Buildings 434,484 119.113 553,597 Other Operating leases which expire within one year In the Second to fifth years inclusive Other 2,954 102,515 105,469 17,598 18,132 35,730 19. Analy51s of Staff Costs, Trustee Remuneratlon and expense5, and cost of key management personnel The average number of persons employed by the company (excluding Directors) during the year was as follows.. 2023 Number of staff Administrative/Support Service Staff Project Staff 2022 No. No. 53 445 49 507 498 556 2023 2022 Wages and Salaries Social Security Costs Other Pension & Health Insurance Costs 14,071,691 15,213.871 1,350,751 1,368,652 947,745 1,067,360 16,370,187 17,649,883 Employee Emoluments 2023 No. 2022 No. £60,000- £69,999 £70,000- £79,999 £80,000- £89,999 £90,000- £99.999 £100,000 - £109,999 EIOO,000- £119,999 £120,000- £129,999 £130,000 - £139,999 The total employee benefits of the key management personnel of the Group was £453,634 12021/22: £501,673) No charity trustee received payment for professional or other services supplied to the Charity. Extern Group - Consolidated Company Limited By Guarantee Notes to the Financial Ststements For the year ended 31st March 2023 20. Pension Scheme & Health Insurance The company operates 8 defined contribution pension scheme administered through Royal London. The pension cost charge for the year represents contributions payable by the company to the fund and amounted to £947,74512022'. £1,067,360). At the year- end contributions amounting to £97,042 (2022: £84,033} were payable to the fund and are included in creditors. 21. Related Party Transactions The company has availed itself of the exemption granted by Financial Reporting Standard 102 Settion 33 not to disc5ose related party transactions with wholly owned subsidiaries. Consolidated accounts are separately prepared incorporating Extern Northern Ireland (Charity no.NIC1058691, and Extern Ireland {Charity no.CHY15770}, and accordingly the company has availed of the exemption In FRS 102 Section 33 not to disclose the transattions between these entities. The member companies in the group are committed to supporting group activities and liquidity across the island of Ireland. 23. Auditors, remuneration Extern Group were charged £5,500 by Moore (N.I.) LLP for the Charivs statutory audit. Z4. Reconciliation of net outgoing resources to net osh outflow from operatlng activities 2023 2022 Net income for the reporting period (as perthe SOFA) Depreciation on fixed assets {Increasel/Decrease in Debtors IncreasellDecreasel in Creditors {ProfitllLoss on Disposal Interest income Interest charge 725,698 185,152 198,590 229,495 745,490 215,477 (758.3111 1,132.077 11471 1371 27,539 89,265 1,021,744 1.851,429 25. Analysls of cash and cash equivalents 2023 2022 Cash at bank and in hand Bank Loan 6.344,798 5,497.591 1461,0671 1544,2501 5,883.731 4,953,341 47