COMPANY REGISTRATION NUMBER: N1042773 CMARrfY REGISTRATIOP4 NUMBER: 103318 Communlty R•8tOfatlw Just1￿ Ir•land Company Llmlt•d by Guornnl•o Fln•n¢lal Statéménts Y••r Ended 31 Mareh 2023 COMPANIES hlOUSE ,1 B JAN 20Z4 ELFAsr ')CIJZ3)N0* 1810112024 COMPANIES HOUSE JNI Communlfy R•$¢•i•llv• J￿11£• Ir•lond Fln4D¢lal Ststvmont Yè&r Endod 31 2023 TfU•W•S' 8nnual report {Incorporoting th• direclo¢G rewll Ind•pand•nl •udilorf• r•porf ID Ih m?mb?rn Sl•lernenl ol fln•n¢l•l •¢tlvlll•s (InGI￿ing In¢orf* ano •xpondilur• 8¢¢QUnt) Ststhm•nl 01 lIn•n¢￿1 w¥llion io Stèi•m•hl ol ush Ib 11 Noi•a ￿ ftnendal Bl•t¢ments 12 Communlty Restoratlve Jusll¢e Ireland Company Llmited by Guarantee Trusté8s' Annual Roport (In¢orporallng thg DlrKtorf$ Report) Y•ar ond¢d 31 March 2023 The Trustees. 8re also the Direclors for lh8 purp)ses ol company law. sutxrml their report logelher wlth Ihe audited financk91 stat6ffffjn18 of the charity for Ihg year ènded 31 Mar¢h 2023, Ref•r8ne• and •dmlnl8lrollv• d•tsll• Reglgtered oifKe: 199 Falls R08d. BeHast. 8T12 6BE Nl 042773 NIC 103318 Ctynpany Registration numbor. N¢￿t￿rn Ifoland Charfty Commlsslon No: Oo•rd OvoNI•w The appolnled Office Be8Yern arKI Bo8￿ MOM￿18 kn trokl al last Annual G0n•ral M¢gllng on Ihè IS 08c8mber 2023. w•r• as M O'Hara A Hughés M Nkllwe• Fr G Oon6g8n K McEvoy C Poland B Wright R McLgrnon {Chalrperson) (Resbgned 31 Marth 20231 The Board recwlsed the need to bulkl furiher capaclty 8TrJ begln lo examlne Ihe addltbnal SkI￿ts Ihal wouhj be requ1￿￿ lo support slraleglc developmenl of the Boa￿ Irs order to fvlly execute on roles and responsibilille$. S¢ru¢tur•. gov•man¢fj and m4nag•monl The arganlsatth 15 8 charflat4e organisailon rocognlsed by HM Rpvenuo & Cujloms and r•glstsrod wllh Ihe Ch8rllies Commb51on for Nortrthi Ifeland, As of March 2(M)2. the org8n150lh)n h88 been reglslered as a charitablo Company Ilffllad by guarantee eslabllshed a Mèmtsrandum of AsSoel•iit￿ wNch 8Sl8bll#néd thé obJ'iLli￿8 and powers ol the chari1ob10 company and Is governed uThJer Its Arti¢l•g of Assoclouon. Appolnemant ol lrnstaes No person shall boc(ffle a nwmber of company unless.. {*) that poTron has complotod ￿ appllcoyon lor m•mberthlp In • forrn •pprov•d by th• dlrecth: gnd dirnclofs havo oprAoved the appllcauon. kny persm is willing to act 85 8 dlrector, and 1$ pennitted by law to do so. may be appoinied lo bé a direclor: (a) {b) by oldinary resoluilon. or by 4 doclslon of Ihg d11￿10￿. In any case whefe, 8$ 8 res￿1 ol death, the company has no rnembern and no dkttlors, Ihe personal repre5entative¥ of lait member lo have dled hove the Iwjhl. by noltcg ￿ wriling lo appoint a Io be a director. 2. For Ihe purposes of paragraph (2). vthere 2 or members dle In drcwnslances renderfng It unc•rtth WIYJ Was the last to die. a youroer m•mber Is doeméd to have sufylved an older n*mbér. Rlsk managem•nl CRJI have a number of poficies in placa lo proiKt slaff and dients. Updales ar8 on Ihg thange wi polcy on a regular basis. Wo adhare Its our Standards a Values and 811 lew requlrernents expeclèd of us 89 an ¢Yganl8alion to rnlllgale all hami. CRJI.. Is a mombei of NIVCA aryl 8valls ol al Its supwt works Vlilh th8 Labour Relats'ons Agenoy lo ￿00f road and agree polici8s and proce%*xes Plts in pl8ce'Risk Assessmenls. lor 811 118 p￿]ects Communlty Restoratlve Justl¢e Ireland Company Llmllgd by Guarant¢• Trust••3' Annual Report (Incorporalln9 Ih? DlrKtofg Roport) Yéar ond•d 31 March 2023 Rl8* m•nagem8nl coni'd send5 q•JE*ierty rnoniloring & finance feports to ag its funda￿ and c4>mplelos Veiification Reviews 8nnualfy* Is an accredited or9ar#sation *iih th6 Departm￿1 of Justke is insp&cled by th& Cr¥ninal JLtsllce Insp8¢lorale for Nl Is the Lead Partnei lor tha Ouler Wesl Famlly HUB ihrough Ihe 8ellasl Twsl has won tha Deportsnenl of Justic4 - &Jslica in Ihe Community Aword9- 'Row8rdin9 Justlce Chanylon$'_ ha8 $8¢ured tho Invesl¢rs In Peopl• slandard award in 2018 has b88n fac4)gniS￿ as 8'Robust' organisalion with Ihe Oapartmenl ofCommunbt505- Soc401 Development Progrgmme and15 a Lead Partner for ts Soclal Envlronmenl Pmgfamme- Crfme ha5 been re¢ogrMsed as a 'RolyJsY O￿an15a110n by The Executlve Office ObJ•etlv•s •nd actlvltl•s The charlvs obl8cllv8s and •¢tlvltto9 contlrwe to b•; To womole a nofv¥¢olent apprnach to uimo Ond •nl•social bohaylour. To raise awweness of and develop *ilhSn communities an acceplancè ol Ihe wlndples of Restarative Justlc8 to create Restorallve CommunSUes To C￿>(9 an en￿rOnment where the communltyfvknlms of erlme 8ThWor onil4odal beh8viWi woukl le•1 lo express their leel'ngs. Wofk wllh Ihe ¢¢xnmunb lor • ￿ter communlty and lo ensure lul In(4usWIos6 and partklpats'on ol all ¢ommunllles Pfovlda a clmfllct m0diatlonlro$plutl￿ and othors SaNk•￿rograMfflO8 desh3nod to pmolo good ¢Itize￿hIp In Ihe area ofbenefil lo l>)th iNdhidu815 and Community crfg8ni$ation8 wl¥ch coukl Thjt Qlhwwlse •vaN of such servlces Trnln volunleor proctltlonern In • vorfety of leclffilqueg *1)Ich wlll ￿ble Ihem to dellv8f pmgrammè8 of fesIofall¥e Auslwx. Op•rnllonal Ov•NI•w Operationally Ihe ¢)fganiWion Contlnuad lo grow and diversify 81 pace as evident Ifom the financial tumovor. Despi￿ feslrlclions new furNJing slreams had opened up and Ihe STARS (Strfving To Athleve a Reslornllve So¢i•ty) which 18 lundod by Ihe Execulr¥• Offi(* 88 pJrt ol tho CorM)uThili88 in Ti8ngilion pro9r8ftwno and d•llvof•d In partnership wllh NIA, conilnugd to Ihrlvè. Also, kn Ihl8 yagr 89 Part of th• same TEO Inillolfve. w• suc£esslulty land&red a bld lo dowvei the Communlty Safèty In North Be118sI, followlry on from our succ4ss from prèv1￿$ years In LurgoTh. As of 1 *)ri12021 CRJI hav6 8 nowty •ppoinl•d CEO following tha foliremont of th• provicw$ CEO. Whlsl CRJI n8• to th• ¢halhnqo of l•adlng on n•w pral•¢l$, Ihlg w•$ In addlll*)n 10 CIUI'S prfmary woth: m•dlation and comrNnlty support. CRJI arn placed at the heart of our comrnunllloj and conllnu8 ID dellvvr reSt￿atiVe inteN•ntions and oupport lo Iho8• who nged il mosl. Tralnlno and 0èvèlopTh￿nl Th58 was anolher key priorily for Iho year 8nd whilsl face lo faco dalv•ry of Iraining was genernfly nol avwlablel shjnmcanlly redu￿d. Ihé orgonlsallon, thwh lh• STARS l•am, supyort•d by •xl•mal trelnlng provld•rn, maximisod th& vse of onWn• m•dl8 and dellvered a h¢4i$ilc. a¢¢redilwJ traink)g progr8mrne ocro88 a broad speclium, wN¢h Indudeo, Internal staff. volunleers, Board rnernbe￿, Communlty Grow￿. local Schcols and Various Slatulory Agenaes IPSNI. NIFRS, NIHE, BHSCT. BCC. PBNII. Thg rnnp olaccrnthted fr&nty In Ihts prngrnmmo Indud•d w•s not Ilmiled to.. -Undefsi#n(*n9 Restornlbve Pfe¢li¢e8 -choices aThl Consequen￿S -Skilb lor Juslic -C0mmL￿1ty Safaty -CoachirvdlMenloring Skills -Trauma Informed Pr8CticeslACE'9 <0mM￿lty Resilièn&* 0mm￿ty Safety Communlty Restor4tlve Justlce Ireland Company Llmlted by Guaranleo Trust•8s' Annual Roport (Incorporal•ng th• Dlroctorfs Report) Year ended 31 March 2023 .Sulcide Awarenessl Mind Sklll8 .Thfrrapeuli¢ Crt8i$ Inlorvanlion .Dom•slic Abus0. By$tand•r Dellvery ol these programffles nol only r81sed aw8reness and defineé beneflts of ￿$tOratIVe practlces across community and slalulory bodies, it 81s0 hfrlped build capacity wllhln communEtie$ lo take control of issuos and dèvelop inclusiva and collaborallve solutions. Tru•l¢•lS•nloi Manag•m•nt Jolnt Inlil8tlv•s Th59 was anothef aroa Impjclod by Cov1¢, hDW•V•f, 89aln Ihrough tho uso of onllne modla Trustee$ ond Sonlor Managemenl were ablg lo work ￿gether lo progr￿ J number of $trale9ic Inillatives Ihal had been under rnvlew, foi examplg; .Dèvelopfflenl of the Aduli Restorative Jugtice Str8lègy. R¢viéW of outpul Irom tho Cansultakn'on, d•vèloprnenl ¢1 nex¢ step5 .Creallon and revlgw ol Int•mal p8per'Drug8 In The Communlty. re¢ornmond¢d ocllon• aftd Ilme8calo$ .Revlgw of outpul from the Independent Rovlew of Hatg Crfmg, locu8 on tho reMmmondotlon8 In fe8P8Ct ol th• role ol festarati¥e pracllces, engagement wrflh OOJ .Suppordng Chonge, a Strategy for women and glrfs In or at rfsk of ￿nts¢1 wlth Iho Iu6Uce 8yslem- Chall•nqlng ghort 6enlen¢ln9 and pr¢)molng th• ￿der uso ol rvstoratlve pracllcas. -Dom8stic Abuso and Famty Pfoceodlngy 8111, providing Inpul and recomm8ndatlon8 to Ihé Slonmonl Execullve. Th• TnJ$lee$ and Managgmenl team also •8tablished • Sub Group lo provlde wrftton ovidon¢e lo tho Ilt-Paty Parlliméntary Gioup Inqulry Into R8slorat5vo Practtc•$ 2021r2022. Th• SU￿rouP provldod d01811 ov1der￿e of; Areas whgra feg1¢)rnlbv8 pracli¢es were boing applled 1oCtIvo gvldence lo d61ornilng effecOvene68 -E¥ample$ of what makos 8 good re$lor8llve cullufe in 8 86ttln9. Ins￿1￿110n ¢r ¢ommunity .Afo4s where reslornllvo prtndF4es are not belw applled, evldenc• of blockages and acllons roqulred to ovorcome. Th18 provod lo bg ar• excollenl leamlng oppOrtu￿ty A¢hhv•m•nts and yrf•mi•n¢• A d6lail•d report of Iha ¢horSV9 8¢1ivit60s durlng lh• year und•r rnVi•4V which aceount•d to 68 pages was prniented at tho AGM held on th• D0￿mber 2023. A copy of Ihls ro90rt18 8vai18ble on roqu¢g1 dlrfjcuy fmm the chadty who may b• ¢on14clad by 1g1ophone on 02895212131. or all•mo1Sv•ly vla th• ¢h•rtty web$iié at eiireland.ory. 11 l¥ also worthwhlle menlionlng In thls rnport how the org8nls8Uon took a pm8cllve 8ppm8ch to compensate for Iho Ilmifgdporson81 contscl and ongolng restnctlons in movemonl alc. Tha d•velopm•nt 8nd embedding of 8 Soc181 Media strntegy. fv8s been trnnsfomiational. 11 h8S SUCC86d8dln significantly ralslng th• pmfi18 ofcRJI bolh nat￿nAllY and Internallonally. It has also b8•n greaty recelved by our fvnd•r4. ￿MmunhY and statutory ag•n¢l•& Conelu8lon WhH5t It has been a cholbnging year, due to chan9tn9 Covld re$tri¢bons. straln on staff, changes lo tho womorce, operationjlty CRJI continued lo adjust to 8 new way ol working. Through tho commilmonl and d8dlcatlor+ of 818ff 8ftd volunteer5 the organ15allon aclually +￿or-achIeveO on 8omo Iniilatlv86 and ovldenced need lor the ongolng wort< at a Ioc81 ￿mmUnIty levol. I would Ilke lo record my and the trustees Ihanks to lh8 CEO, Senlor Management Team 8nd all the Stsff and Volunl•er8 of CRJI loi Ihoir eontsnued commibmènl lo the orgonisation. Comrnunlty Restordllve Justl¢e Irelan Company Llmltgd by Guaranl¢o Tru8tg08' Annual Roport Iln¢orporalln9 tho DlroCtorf8 Roport) Year ended 31 Mar¢h 2023 As A foolTh)te I think it would be pfudent for me lo verbaliso some ol Ihe ¢haMengès iho Trustees have (aced in the curfent year, whith waro oxac8tsled by Covtd, as this woukl be importanl con￿XI in tèm% of unde¢BtandiTra key risks and priorilies in the mt)nts th88d. Mkhael 0Tr18ra Chalrpernon CRJI Fln•n¢W r•vlaw The dgfidl fw Ihe year was £12.471 <2022: Surplu5 £29.802) whl¢h has reduMd Ihe total fthd balance carrled forward lo £747.740. Thè Statément of Flnandal Acllvllies for Ihe year Is det811ed on page 9. R•s•fft8 pollcy and golng ¢onc•rn CRJI stata Ihal unr•slrfcl•d lunds ff oecru6d Sh￿10 bo ￿led for the purpos•s whlch n￿01 thé dms and obJectlv•s of CRJI.. To prthldo I￿08 whkh can bé é•slgnat•d lo spedftc projects lo onable th89• sYoJ•¢is lo b• undértakon at short nolke and To cover any polentlal shortlals wllhoul whlch tho CRJI ukl rK￿ functbjn To allow for rédundancy Staff SV8S be 18ken oui of and pall back into the fesoNe5 pollcy Reserves can be used lo borrow fmm ￿. ￿$hAOW ol CRJI i.e.: rf funderyJ are late Sn ptyng 9rants- tNg will be pald back lo Ihe Reserves bank ac£ounl as soon as the gr8nl1g recelved. rhg PM¢•dUr￿ lor •ll￿arf￿￿ rnsoffv￿ fvnds. Th& boartl should note Ihe omounl of unres•Thed funds rnonlhly and the laval of th• resefvex arè mo￿101￿0 and r8v18w8d ty lh• Board of Olr8ciors Iwk8 8 y68r. The Flnan¢• Subcommi11•o 8hould rècèiva. di￿¥$ •r#d wr•• propou￿ fty us• ol rns•rv• funds. All proposa15 dlscusslons wlll be documBnted. Said PToposals sts)ukl be bioughl lo boanj meelings lor consSderaliDn Communlty Restoratlve Justlce Imland Company Llmiled by Guaranloe TfU8ta•s' Annual R•port Iln¢orporatfn9 Iho Dlr•ctorf8 Report) Year ¢nded 31 March 2023 Trustoos. r•5ponslbllllles ¥latement Thè Iru8t•es. who arn also diTrclors for Ihe Purposes ol company lfjw, are r¢sFonslblo lor preparlng tho Iruslaes. r•pofl and tho financlal Slalements In acconlanco wlth appiicablg W ond Unligd Klngdom Accountlng Sthndards (UnSled Klngdom Generelly Accepted Accounung Pr8Ctlee). Company requirès Ihe charlty trustees to preparè finandal $lalements for each year wtilch give a true and 18ir view of the slale ol affaits of Ihe charitable Company and thè incoming fesourees an applicalion ol Trsourtes, Includlng the Incom8 and gxpenditurn. for that perlod. In preparing Ihese finandal 81alèmenls, Iho Iru818e$ are r•qulr•d 10: sele¢l suitable accounting pollcies and then appty them consl8lanlly', obs8The tho methods 8fKI principl8s in tho appllcable ChJriti95 SORP: m&k8 ludgements and accounting estimates Ihal are reasonable and pnjdenl, propare the flnanclal 6talements on tho goln9 ¢oncem basis unle881118 Inapproprf•le lo presume that Ihe ¢hArty wlll conllnue In bu$inoss. The Iru$lg09 org rgsponglble lor koeping adgquale arwuntlng recoids that ar• 8ufficl8nl to $hgw 4n¢ explaln thg ¢harlVa transa¢llon$ ond dlsctose with rn880nabl8 8ceutaCy 81 any Ilmo Iha financlal poslikjn of th• chorlty and enable tham lo ensure that Ihe financlal slalemenlo comply wllh the Comp8nlès Act 2006. They aro also responsible lor safeguarding tho assels ol ¢he ¢hartty and henco fgr laklng weasonablg Fleps for the preventlon and deloellon of fraud ond olher Irregylaritios. Audllor Each of p8rnon$ who 1$ a Irusl8• al Ihfj dai• ol approval of this r•port eonfims that.. $0 lof os they are aware. Ihern Is no relevant audll Inlomiauon ol whlch the charfvs audilor Is unaware; and Ihey have 18kèn all Steps th81 Ihey ought to have 18ken as a trustee to make themselvas 8ware of any re19Wdnl audil inloffmalion and lo establish Ihal the charivs audilar is aware of thal wifom)alion. small eomp•ny provlslèns Thls f8POrt has bèèn prépared In ac¢ofdance with the provlsions applicabl• lo companio8 enlided lo Ihe 8mall companles exgmpllon. Thetruslees'annualreportwas apprnvodon......,...................... and ￿gned on behall of the Imjafd of Iwslees by: TnJg198 Communlty Resloratlve Ju$tl¢e Ireland Company Llfflllod by Guarantee Indopendont Audltovs Report to th• M•mb•r* of Comfflunlty R•storatlv• JuAlle• Ir•land Year ended 31 Maich 2023 for Ihe year ended 31 March 2023 which comprise Ihe slatement oi finandal activilios (includiThJ Incomo and expenditure account), stalement of financial positi Ca•h fl•w• 9•n•ratod fr•m Inv•*tlno aellvltl•• 41.215 76.097 ChMg• In ¢a•h and ¢••h •qu￿1•￿ts In lh• Iln•n¢l•l y••r 93,413 1457.739 Cash and ¢a8h oqulval•nts at b•glnnlng of th• flnanclal y••r 18 221.117 678.856 Cajh •nd cash ufvahnl8 at •nd ¢1 th• Ilnan¢l•l ar 314.530 221117 Analys1$ ol caBh and ¢88h equfval?nl6: Ca8h al ar￿ shtyt term dop0911 314.S30 221,117 Communlty Reslorallve Jusll¢o Ireland Notos to th• Flnancial Slatements Year Ended 31 March 2023 Gen•r•l Inforniallon Tha cth8rllabb ¢vganlsalion Is a pfvale comp8ny Hmlted by guarantae, *ryttw)ul sharn capttal. 11 Is raglsièred fn Northem If6larM1 and the 8ddf69S of Iha règslerèd offleo19 199 Falls Road. 8dfasL 8T12 68E Stht•m•nt of compllanco Th• fin•n¢l•l *t•l•ffl•nts h•v& b8•n Wépafod In •¢¢tyd•rt￿ w*h lh• CornpanS•s Ad 2006, Ctt•rlll•s A (Northem Ifeland) 2008 ond Chartlb• SORP (FRS 102)- ￿￿UntIr¥J and ReportSThJ by Charli￿8. Statomenl ot Rec4JmmeNled Practic¥ appIl￿ble lo th8rille8 preparlng Iholr accounts th aCwrdan￿ wlih the Flnancial Reportin9 Slandard applicatrAe in the VK and Republic ol Iroland {FRS 102). Aceountlng polkl•• 8a818 of pr•p•r4tlon The Ilftanclal 8thl•m•nt8 havé b•én wepar•d on • g￿n9 ba8is lollowin9 th• 8o•rd'6 48s￿M￿nI of Communlty RgStor411¥o Ju81ico 1rn18nd re8uIts lor Iha year., th• y•¥ •nd ffftancial posill¢Jn: Iho approvod 202W23 budgei and the expected perfom)ance for a perh)d ol al least 12 months from the dale of appravAI ol the Ilnanelal stalem¢nl$. The Board bell8ve5 Ihe d￿rfty has adequate fvnding in place lo conlinue in operallon81 exi$lor for the f+Jreseeable fvture 8nd Ihereloro belleve11 approprlate for the finan¢bal ststernenls lo be prepared on 8 going eoneam b881s. Thefft b fto motortal yn¢ortalnty •bout Ihg ability to Mnlhuo as a golng ecffjc•rn. Conmnunlty Rè$torAll¥• JusUc• Ir•land h Publlc 8en•fil •nllty as dofmed by FRS 102. Tho finand•l st8l•mants ar• prnpwod In GBP, ￿1¢h bs Ihe luncllonol oJff•nty 01 the anlily. Judgomont8 and k•y Sourc￿ ol •¥dmatlon uncerlalnty Th6 wepw8tion of tho fmanci81 gt&lementS f8qUlTe8 marogoment lo moke ludg•m•nls, asllmate$ and assumpllons that affoct amounts reported. These esllmatos arxl judgemen18 aro ¢¢nllnu8ly r6vi6wed and Ofe bos6d on oxp•Mncos 8nd olmr factor4, Inthding eyw¢lalions of lutwe events th* are belleved lo be ￿8$ortable undar th• [￿uM61&n¢8S. Fund a¢caunlln9 Unieslrlcled are avallable lor use al lh• dlscrellon ol Ihe Iruslees lo further any of the ¢haritlJJ purposos. O•$ignal•d funds 8r• unr•4lrf¢l•d lthds •amièrk•d by Ihe In*st••s parllcular lulur• pro1￿1# or commllmènt. Re5trtcted f￿d5 are 5ubJ8ct lo re51rf￿1¢￿5 on IheSr expendllure declared by Ihe donor or Ihrough th• terrn$ ol an appo01. 8nd 101 inlo *)no of Iwo SU￿a$S8s. r8$lrictod in¢4)Th• funds or endowmenl IWMIS. 12 Communlty Restoratlve Justico Ireland Notos to tho Flnanclal Staloments (continued) Year Endod 31 March 2023 Accounllng pollcles (conilnuod) Incomlng r•sourtO8 All incoming r8saufCeS ar• muwised once the charily has entlllem￿I lo the resowces.11 Ss wob8ble (ffwxe Itkdy ihan not) that Ihe resources will be received. and Ihe mtywlory value ol IncorniNJ resource$ c•n ￿ measured wilh 9￿￿ent re￿ab￿lty. WhOf6 kncomfr has b￿n r•eolvad. I￿1 ai crflwla rocognttlon has b••n BailJll•d. th• Incom018 acciued as a deblor In Ihe balance sheel. Whem are lerms or (xyvlillons attachod lo incornin9 re80urces. partkularly wants. then these tem1$ or condil*Jns musl be mel befor8 Ihe Income is recogThsed as lh8 entitlefflent conditK)n will nol be 8ati$fied unlit Ihal point. Wher• lemis or cOnd￿on8 have not béen Of uncertainty èxists 89 10 ￿ether thoy ¢an be mol then th8 fel8v8nt Incomo Is not ro¢owl8•d In Iho ￿81 bul d•l•ff•d and Sh(￿¥￿ on Iho balan￿ SI￿1 48 d•l•rr•d YKome. Iggaw In￿me 18 re¢owisad raeèipt 18 Pfobable and entillgrnenl IB 98tabllsho irKome lffjm donalod goods18 rneasure at th• l•r valyo of tho gocrfls unle88 this impr8cb.cal to meaeure f8fialAy, in whlch value 1$ dorfvéd Irom the cosl lo Ihg donor or Iho esiimaled fesale value. Oonoied ladlllles and servkeg we reuwnbsed In Ihe acayJnts when rrteived il the voluo can be rellabty rnea8wed. No amounts arn lrtdud8d lor the n11￿￿[on ol general Vol￿tea(&. In￿me frnm conlr8cls for tho suppty of servkes Is rocognlsod wlth Ihe dallvory ol lh8 conlrn¢led serrf￿A. Thls is dasslfled as unrestrlcted funds unl8ss Ihere ts 8 conlr8CtU81 roqukernant for it lo bg spent ¢Jn a panicular purpose reluine(l rf unspent. In whlch cbse It may bg regarded as restrkled. R•8oiir¢•• •xp•nd•d E¥gendtture Is recognlsed on an accwol b8sb as a [[a￿lIty1$ Incurred. Expenrjiure InclLMles ony VAT which camot be fulty recovered. and is ch$￿rIg￿ undgr h?0ding$ of the stslemenl ol nnancial aclivtll8s to vthl¢h11 rnlales.- expendbtyre on ralsln9 furKIg indude8 Ihe cos1$ ol al fvndrai$ing ath¢ties. evenl$, r￿r￿￿7￿bIo tradlng 8clb¥ilies. and the 8816 ol donaled goods. •xpendllura on charllable adfvlt19s Includes al cosls kncurred by a charty In underiakl twi1*6 that furthar its charllable ams for tho b8n•fil ol Ils bon8fKiari88, indudin9 tho8• support ¢osls and ¢05ts relalkn9 to lh8 govgmOfKe ol the charty apptytbjned lo thavlatrfe actlvltsg. Ol￿r expen(Itur6 incl(Kles ￿1 expendilure that is fid1￿r ralaled lo iaisiTrJ funds (or Ihe charlly ￿)r part ol Its axpendllure on ch8rflablg acti￿110￿. All costs are allocated lo oxpendlhKe caleqohes rafvthlng the use of the ￿5{￿r¢e$. Dlrecl rnsls 8ttribulBblè to 8 6iryle 8di¥ily arfj al￿￿ted dirocty lo thal s￿1VIly. Shored c4s1$ aro 8ppcrtioMd between the athitles they ¢ontrtbule to on a fewnatle, lusllfjable and ¢onslstenl bask. Inianglblé assets Go¢d¥*ll arislng on b￿lnesS cornbknollons is ￿91181￿0￿. d8s8rfknd 08 ￿ assél ¢)n Ihb bal•fi￿ S￿81 ond amortbsed on o slrabJhl Ilne basls over Ils usel￿1110. Tho porlod chosen for wr#lrKJ off gocthll Is 10 years. reason lor Choosing Ihis is based on thè éxpacted Ilfa span of lh6 Time Out Assèssment prciecl. Pfovblw Is made for an Im kment. 13 Communlty Restoratlve Justice Ireland Note8 lo th• Financlal Statemonls (contlnuedj Yéar Endod 31 March 2023 Accountlng pollclfrs {conllnuedJ Tanglblo #$88ts Tangibl• 888015 ar6 iniilAlly rncordéd al cost, and $ubsoqu•nUy slaled at costloss any occumuloled depreclatlon and Impalnnent losses. kny langlble 898ets carrled al revalued omounls aro r•cordod at1h• falr valua at Ihè dole ol r£valuollon lass any 8ubwu•nl accumulaled depieclatlon and subsequont actJJmulated impalrment hJ8ses. An Increase In the carrylng amount of an asset as a rosull of levaluall￿.16 iecognlsed in olher recognised gains and108sos, unless It rèv8rsss a th&rge lor impalrmenl Ihal has pr8ViOU8ty been ¢ècognis8d as gxpendllur• withln Iho 9181omanl Of fin8ndal a¢llvllios. A tlocrease in tho eatyng amounl of an ass8189 a r•sull ol r•valuallon, 1$ recognlsed In olhol rncogn18ed galns and kxses, oxcopl lo whi¢h il olfsels any provious revaluation gain, in whlch c48• lh• lols 18 $hown *ithin ¢lher roco9ni8od 9alns and h)ssos an the sialemenl oi financlal acllvllE40. Oepr•clatlon Dfrpre¢i•lioTh is ¢•l¢ulal•d •8 to writ• off tho M$1 or v4lug1ion ol an •s8el.1•88 Its ro8iduo1 wolu•. over th• us•ful ¢Mnoml¢ llle ol thai asset as lollows: Property Equlpm•nl 25% Imp8lm•nl of Ilxod a88ets A revlwi for Indlcalors of Impalrmeni 1$ Carrled oul al each reportlng d818. wlth the recovèrable Omounl being •s1im818d whofo 8uch indl¢8lor8 &xisI. Whèr• Iho ￿ry1r￿J vèlué axe￿08 th• raeovorablb Amount, th• as￿1 is Smpalréd aeeordingty. Prlor imp8imenls or• Also r•vlaw•d lor posslble reversal Bl each reponlng d8t•. F¢1 lh• purpoM$ ol Imp8Srmenl le81ing, whon il bs not posslblè lo •sllmal• th• r•¢ov•r•bl• •mounl ol an Indr¥idual 0s861, an 69limale1g made of Iha r•eovar8blè arnount of the ¢a8h*eneroting unli to whi¢h Ihe assel belongs. Th6 c•sh*OnO181ing unit 1$ Its smal￿$1 idanlifiable group ol 8880ts thal Indudes the a6sel and generates cash Infla￿ thal l•rg¢ty Indopendenl of the ca8h infkn from olhor a8601s or groups ol a￿1$. For Impalrrnenl te$llng o19oodwHI, the goodwlll aqulred In 8 bu8lnè$8 c¥Jmblnallon 1$, from Ihe 8cqulslllon d810. all0￿1•d lo each af Iho ￿8h%￿n￿ratln9 unSts that orè èxpecled lo benefft IrDrn Ihe syn8fgFes of the ￿MbInalk￿, Irresp8d￿ ol whglher olh8r 8ssels or118bllllSes of tho tharily arg 0¥¥19n•d lo tho39 unli$. D￿In•d eontrlbullon plano Conlrlbvlloni to d•lbned conlrlbuuon plan8 8r• r•eognls•d a$ an axp8fts• In th• p•rfod In whl¢h Ihe felaigd sefylce is provided, Prepald c0nlrfbut￿fis are re(*Jgnlsed as An asset lo Ihe extent Ih81 lh8 pr•p8ymont will18aa lo 8 r•ductlon in luttjro P8ym•n18 or a CaBh f•lund. Whon c4mliibulionfj oro nol expgdgd lo be sottled wholty within 12 monlhs vf the end ol Ihg rapO￿nI dal& In whlGh tho •mployoe8 render the related $er¥ieè, th8 ￿8bItity is measured on d15￿Un1ed presenl value ba519. The unl￿ndIng of tho dls¢ount Is recognlsed as an oxpens8 the period in which il 8rlsè#. 14 Communlty R•gtoratlv• Jugti¢• Ireland Note8 to the FinanGlal Statements (contlnuedj Year Ended 31 March 2023 In¢offllno r••ouru8 Unr••lrictod fvnds R?$lrklod lunds Fund8 2023 Funds 2022 4.1 Ch•ri(obl• actlvftl•s Department ol Ju¥lico D8partm8nl tor Commun111è8 Northern Ireland Housing Ex8CUtfve Belfast City Council Bellasi Heèllh and Soclal Carn Tnrst NIACRO Probailon 8oJrd for North•m Ifeland 91,875 208,442 55.000 94.460 105,360 103,N)O 110,000 91,875 208,442 65,000 94,460 105,360 103.000 110.000 53.250 248,320 $5,000 46.02Q 97.983 82.875 40,000 Tho Executive oifi¢o Ulster Community Fund LINCS ARCS 1,099.188 1,099.188 1.018.410 37,959 C•ntral Iolher 10,917 10.917 10.917 1.878,242 92.367 1,772,183 1.867,324 ' Inwmlng re￿v￿9$ In¢lude lunda wh•rn r•o)9nltlon e411orfa 18 met and the conespondlng emounl l& a¢¢n*d in charity debtors. 2 Invegtmont Incom• Bank inlerasl r•ceivablo 710 710 274 4,3 other Incom• Olher in¢om• 15 Communlty Restoratlvo Jugtlc• Iraland Notes to tho Flnancial Statements (contlnu•d) Yaar End•d 31 March 2023 Charll•ble o¢tlvltlo8 Unre8trid4 funds R•slrlcled funds Fund¥ 2023 Funds 2022 nDI Charftable actlvliles Support coslg Goveman 2,000 1.779,891 57,612 1,781,891 57,612 51.920 1,891,423 1,652,305 80,300 10,050 1.742.655 51,920 53,920 1,837.503 2023 2022 5.1 Syppart toAt* Wa9•$ and $alari08 EmplrJy¢rs NIC Pen&on costs Offico ana admlnl$iralion 53,4J8 3,911 242 72,933 4,966 2,401 80,300 57,612 GOvorn0n￿ ¢08t• Audh foe• L•981 an6 other prof•iJlonal fo08 Bank ch• 6,000 4S,680 233 51,920 3,848 202 10.050 Stiff co•iA Tho 10101 $laff rA$ts ond Qmployee ben¢ffts for tho reportlng perlod ar• analy3od as followg: W8ges and satarfe So¢i81 $•¢urily eo$l$ Employgr conldbuuong lo penslon plons 780,189 73,621 11.760 804.716 60.420 16.327 Th• average numbei ol vmployee$ durfng thls fin8nclal year were 29 (2022: 33) Thfrre wore no empioyaes wl)o$e lot818mptye bonefits18xdudlng emplo>*r p•n8lon costs) wern greater than £60.000 Sn Iha ¢urfenl and proc4(ling financial y•ar. Board rngmbgrn do nol r•c8lvo romuneralion tor Iholr 8ep4l¢as as Tfu$le8s af thè Boord. Oireclty incurred eypon8es ore reimbursed, If ¢1olmed and Ihero were r•) daim$ made In tre cUr￿nt 4rKI wec£dlng fhnandal year. The remunerallon ol key managemenl team o13- £148,96e - 3 (2022.. £179,557 - 3). Thts Indudes Salarf¢s, EMpl￿￿S Social Secuiity and p•n81on ¢onlribulions. 16 Communlty Re8toratlv• Justlce Ireland Noto8 to th• Flnanclal Statements (conllnued) Year Endèd 31 Mar¢h 2023 Intanglblo a$$et• Other Totsl Cojl At l April 2022 Additions Dl$ At31 20,000 20,000 2023 20,000 .000 D•pr•¢l•tl•n Al l April 2022 Cha e lor the Al 31 March 2023 2.000 2,000 2.000 Carylno amount Al 31 M•f¢h 2023 18,000 18,000 A11 12022 Th• Tlm• Out A$8088mMI tr•inin9 m•lhodolo9y 1$ 6on&ld•r•d to b• Individ￿llY m•l•rial lo Iho chanty. Tho n•1 4Yook valu• of Ihls Inlanglble 17x•d o5sel Is £ 18.000 (2022- E NIL) and the rnmalnlng •mortl8•tlon p•rtod18 9 y•arn. Prop•ty Equlpment Tol•l nol•s Cojt Al 1 Aprll 2022 Addttions Copilaliso(I co¥1$ arc 023 139,433 203,432 21.925 342.865 21,923 139.433 225,357 364.790 D•pr•elatlo Al 14¥ril 2022 Char Al 31 Mar¢h 2023 2,789 171,252 174,040 21,357 195,398 ,57 C•nyifig •mount Al 31 Ma￿h 2023 133,856 35,538 169,392 rf12022 136.844 32.180 168,825 9.1 CapltallMd ¢MI8 The ch8rlty entered Into a rent lo l)uy schome in Aprll 2015. Under Iho tèmis ol the 8greem8ni, ¢ilJe of Qwnaiship w88 du• lo bo mgde on th• 24 F8bNary 2022 lollowln9 Ilnal paymonl, The titl• lo Ihe propety h85 noi been officjolly registered to the chertlsls name al the d818 of reportlng and the 8oard 8ro confident that they have ¢omplie¢ in lull lo the scheme affangemenl. 10 Deblor• 2023 2022 Oeblors- Granls due on expended Costs Prepa￿n0￿18 and accrued income Oiher debtors 517.338 63,978 481.322 581,316 481.322 17 Community Restoratlve Justl¢e Ireland Notes lo the Flnanclal Statements {¢ontlnued) Year Ended 31 Ma￿h 2023 2023 2022 11 Cradltor•: amounts l¥lllng du• wlthln on• year Tradè crèdllo Acuuab and dof8rred ineoma Sodal ge¢urlty and other taxes Othar cr*Jltors 252.824 82.874 12 71,573 39,480 335.498 111, 12 Deforrod IhMm• Atl&or 8HSCT Amount fo10860d ￿ thcom& 1 March 50.OCKJ 8.985 so,ooo 8,965 S0,IXIO 13 Analy•ls of ft•t 4M•t$ bolwo•n lund8 Urtrosldctsd lunds Re￿1cLad Funde 2023 FuTrd8 2022 Flxad assO18 Nal curront oss818 187.392 29.957 187,392 168,825 591.387 760211 590.306 14 R••trl¢t•d lund• 891•n￿ •t beglnftlng of 8•l•n¢e •1 ol yobr Olh•i Oobio lA￿Trod Departmenl ol Jusilce Dep8rtmtnl lor Communltles Northein Ireland Houslng Exgth10 BellDsl City c(￿r￿lI Bellast Heath and SodBI Car• TnAt NIACRO Proballon Boar(I lor North•m Irel•nd 91.875 { 22,875) 208,442 1201,470) 55.000 { 66.997) 94.460 { 49.460) 105.360 1113,820) 103.000 { 64.270) 110.000 (100.000) 69.000 6,973 11.997 45,000 8.965 60,000 20,000 17225 21,270 10.OCKI Th• Ex•eUt￿ ¢XK• Ulster CLThnwnlty Fund LINCS ARCS C•nlro1 IOth•r 485,289 1,099.188 11.204.108) 380,368 14.704 (14,704) 560.484 1.867.324 1,837.503 590,306 18 Communlty R•storatlvo Justl¢e Ireland Noto8 lo the Flnancial Slatwnont5 (contlnued) Yaar End•d 31 March 2023 15 Unrostri¢t•d fvnd8 Eypendllvro Irt￿￿@d Bal8ne• at •nd olyoar b8ylnnry olyaar D8blcKs Gonarol I￿)d8 Conling8llCy Capllalbaikln 199.727 11.627 { 53.920) 1S7,434 199,727 11,627 53.920) 157,434 18 Tran*hr of lund• No lrnn81w ol r•8trfcted funds to unrgsirfcled w85 made In the yeai under revlew. 17 R•cob)elllallon of chary•• in rél0vr￿s tt* n•t ¢a$h flow In ¢h•rltsblo acllvltleg 2023 2Q22 I In¢4nW(•xp•ndSlur•) l¢y lh• thJn¢bal y￿r DepTedallon Inleresl inco Increase l (l)ecwsol In debto Deuea60 Increaso In crodiloryJ { 12,471) 23,357 (710) (99,994) 224,445 29.802 60,553 12741 1481.3221 9,600 Nél ¢a•h u••d In ¢harltsbl• •¢llvltl•g 18 Analy81• ol ¢h4ngo3 In n•1 lundo C•sh Flow8 b*mlThJ ol year •nd ol y•ar Cash 01 bank And Short l•mi *J•po811 221.117 93.413 314,530 19 ￿tall* of guwanl•• Tho company18 Ilrnliod by waranloe havlng no 8har• c8pit81. Al 31 Mafch 2023 thor8 wa$ 2 mombets (2022 . 21 wh•r• gu•ranlo618 Iwmlad lo £1. Evèry rnember ol tho company undertakes lo ¢ontribul• such amounl os may ba requlred nol OK￿edIng £110 Iho asse18 of the charitable cA)mpany. in Ihe ev8nt of company belno w¢Mtnd whma they are a member. or wllhln one year after he or she ceases 10 bo a member. 20 Conllng•ncl•8 A conlingenl liabibly exists lo r•pay 9ranls roc4lvgd shoukl c•ri8in conditions nol bo fu￿116d by the charity. In thè OpInk￿ ol Iho Trusleeg. the terms of Iho Lettern of Oller have. ty wtll be compled 44ilh and no I￿Ure I[a￿lity is onli(4paled. 21 Relalgd p•rtle8 Ther• wèro no rolatod paty Iransaclions incurrod during thè year or tho prncei*n9 year. 19 Communlty R￿lOratIVe Jusllce Ireland anagoment InfoTmatlon Yéar Endad 31 March 2023 Tho folowthg pag•1 do nol ftym gart of tho fln8ncl•l $l•lom•ni$ Communlty Re81oratlve Justlce Ireland Detalled Slalemènt of Flnanclal Actl¥ltle$ Y•ar Endad 31 March 2023 2023 2022 Ineomè and andowments Char41ablo act5vlllB8 Departmenl of Jusllce Departmenl fw Communllles NortheTn Ireland Housing Exoculive BeMa61 Clty Councll Belfast H8olih and Sodol Cor• Trust NIACRO Proballon Board for Northgm Iroland 91,875 208,442 55,OlJO 94,480 105,360 103,000 110,000 53.25 248.320 55,000 46,020 97.983 82.875 40.000 Tho Exaculive Offie4 Ulstaf Community Fund LINCS ARCS 1.099,188 1.018.410 37,959 Contral Iother 10.917 92.367 1.878.242 1,.772.183 Inv•8trnont In¢om• 8ank intgrgsl receivab 710 274 Olh•r Incom Other Income Incom• ol ¢h8rflabl• •dlvlllo8 1.878,951 1,772,457 21 Communlty Re31oratlve Justlc• Ireland Notos to tho Dotallod Statement of Flnanclal Adlvltlos (contlnued) Year Ended 31 March 2023 2023 2022 Ch•vllabl• Acilvltl•s Expend•d Actlvltl•s undertakm dlr•cty Wages and salarlas NIC Porfyon costs Renl and seTrico ch8rgeB Eladricily and healin9 Repairs and rnalnien8neé InsurancAg Trovel costs Sialionery, prlnthg 8ncl 8¢)fhva Admkni8trallon Vohjnieer •xpense8 mbefs tramiing Proi•cl w5ts c(￿sU11anCY and madlailon fe85 General ￿$ts t)epreciatlon Amort18alion 726.731 69,709 11.517 28.599 2.869 2.386 12,260 731.783 55.454 16.327 58.457 9.359 932 6.415 4,742 51,213 14.769 83.696 2.731 843,590 27.694 549.582 19.264 17,412 60.553 2,188 21,357 2.Cl)O 1.Y81.891 1.652,305 Support Co&t* Woges 8fbY 801•rle8 Employors NIC Penslon costs Office and admlnlsiraik)n 53.458 3.911 242 72.933 2,401 G•v•rn•n¢• costs Audit fe8J Legal And other w>fe8slonal fees BarA( cha 6.000 45.686 233 3,848 202 51.920 10,050 endlturo on ¢harltoblo aclfvlihs 1891423 ndltur• I In¢•yn• 12,471 29,802 22