## **COMPANY REGISTRATION NUMBER: NI042773 CHARITY REGISTRATION NUMBER: 103318**
## **Community Restorative Justice Ireland**
**Company Limited by Guarantee**
**Financial Statements Year Ended 31 March 2024**
**Community Restorative Justice Ireland Financial Statements**
## **Year Ended 31 March 2024**
|Trustees' annual report (incorporating the director's report)|**1**|
|---|---|
|Independent auditor's report to the members|**6**|
|Statement of financial activities (including income and|**9**|
|expenditure account)||
|Statement of financial position|**10**|
|Statement of cash flows|**11**|
|Notes to financial statements|**12**|
## **Community Restorative Justice Ireland Company Limited by Guarantee Independent Auditor’s Report to the Members of Community Restorative Justice Ireland**
## **Year ended 31 March 2024**
## **Opinion**
We have audited the financial statements of Community Restorative Justice Ireland (the ‘charitable company’) for the year ended 31 March 2024 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2024, 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 of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that 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 identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve 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 trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.
6
## **Community Restorative Justice Ireland Company Limited by Guarantee Independent Auditor’s Report to the Members of Community Restorative Justice Ireland**
## **Year ended 31 March 2024**
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees' report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ 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 from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors’ 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 trustees’ responsibilities statement set out on page 1, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor 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.
A further description of our responsibilities for the audit of the financial statements is located on the FRC’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
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.
As part of designing our audit, we determined materiality and assessed the risks of material misstatement in the financial statements, including how fraud may occur by enquiring of management of its own consideration of fraud. In particular, we looked at where management made subjective judgements, for example in respect of property valuations that involved making assumptions and considering future events that are inherently uncertain. We also considered potential financial or other pressures, opportunity and motivations for fraud. As part of this discussion we identified the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations and how management monitor these
7
**Community Restorative Justice Ireland Company Limited by Guarantee Independent Auditor’s Report to the Members of Community Restorative Justice Ireland**
## **Year ended 31 March 2024**
processes. Appropriate procedures included the review and testing of manual journals and key estimates and judgements made by management.
As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for is fraud in relation to asset valuations. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
The current audit is conducted with professional skepticism using procedures that are in accordance with International Standards of Auditing.
In responding to the identified key audit matter above we evaluated the appropriateness of management judgements for company property with reference to external data assessing the completeness and accuracy of disclosures within the financial statements and concurred the valuation was materially consistent.
In addition to the above, our procedures to respond to risks identified include the following:
- Reviewing the full financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
- Enquiring of management concerns of actual and potential litigation and claims;
- Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
- Reading minutes of meeting of those charged with governance;
- Obtained an understanding of provision and held discussions with management to understand the basis of recognition or non-recognition of tax provisions; and
In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgement made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
James B Kennedy FCA (Senior Statutory Auditor)
For and on behalf of James B Kennedy & Co Ltd Chartered accountant & statutory auditor Unit A1, Boucher Business Studios, Glenmachan Place, Belfast BT12 6QH
8
## **Community Restorative Justice Ireland Statement of Financial Activities** _**(incorporating income and expenditure account)**_ **Year Ended 31 March 2024**
|_notes_
**Incoming resources**
Charitable activities
_4.1_
Investment income
_4.2_
Other income
_4.3_
**Total income**|Unrestricted
Restricted
**Funds**
Funds
funds
funds
**2024**
2023
£
**£**
**£**
£
66,309
1,799,954
**1,866,263**
1,878,242
1,377
-
**1,377**
710
70,000
-
**70,000**
-|
|---|---|
||**137,686**
**1,799,954**
**1,937,640**
1,878,951|
|**Expenditure**
Charitable activities
_5_|30,498
1,890,182
**1,920,680**
1,891,423|
|||
|**Net income /(expenditure)**|**107,188**
**(90,228)**
**16,961**
(12,471)|
|**Transfer of funds**
_16_|**-**
**-**
**-**
-|
|**Net movement in funds**|**107,188**
**(90,228)**
**16,961**
**(12,471)**|
|**Reconciliation of funds**
Fund balances at beginning of the financial year
_14/15_|157,434
590,306
**747,740**
760,211|
|**Total funds carried forward**|**264,622**
**500,079**
**764,700**
747,740|
There are no other gains or losses other than those listed above in net income / (expenditure) for the financial year. All income and expenditure derive from continuing activities.
9
## **Community Restorative Justice Ireland Statement of Financial Position**
## **Year Ended 31 March 2024**
|||||**2024**|2023|
|---|---|---|---|---|---|
|||_notes_||**£**|£|
|**Fixed assets**||||||
|Intangible assets||_8_||**16,000**|18,000|
|Tangible fixed assets||_9_||**153,516**|169,392|
|||||**169,516**|187,392|
|**Current assets**||||||
|Debtors||_10_||**418,668**|581,316|
|Cash at bank and in hand||||**339,028**|314,530|
|||||**757,695**|895,846|
|**Creditors: amounts falling due within one year**||_11_|**-**|**162,510**|( 335,498)|
|**Net current assets**||||**595,185**|560,348|
|**Total assets less current liabilities**||||**764,700**|747,740|
|**Net assets**||||**764,700**|747,740|
|**Funds of the charity**||||||
|Restricted funds|0.00|_14_||**500,079**|590,306|
|Unrestricted funds||_15_||**264,622**|157,434|
||||||-|
|**Total charity funds**||||**764,700**|747,740|
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The financial statements of Community Restorative Justice Ireland, registered number NI 042773 and associated notes integral to the accounts, were approved by the board of trustees on __________________.30th December 2024 and signed on its behalf by:
M O'Hara Trustee
10
## **Community Restorative Justice Ireland Statement of Cash Flows**
## **Year Ended 31 March 2024**
|_notes_
**Cash flows from operating activities**
Net cash used in operating activities
_17_
**Cash flows from investing activities**
Interest received
_4.2_
Payments to acquire intangible fixed assets
_8_
Payments to acquire tangible fixed assets
_9_
**Cash flows generated from investing activities**
**Change in cash and cash equivalents in the**
**financialyear**|**2024**
2023
**£**
£
23,121
(93,743)
1,377
710
-
-
-
(20,000)|
|---|---|
||1,377
(19,290)|
||24,498
(113,034)|
|**Cash and cash equivalents at beginning of the financial year**
_18_
**Cash and cash equivalents at end of the financialyear**|314,530
427,564|
||**339,028**
**314,530**|
|**Analysis of cash and cash equivalents:**
Cash at bank and short term deposit
_18_|**339,028**
314,530|
11
## **Community Restorative Justice Ireland Notes to the Financial Statements**
## **Year Ended 31 March 2024**
## **1 General information**
The charitable organisation is a private company limited by guarantee, without share capital. It is registered in Northern Ireland and the address of the registered office is 199 Falls Road, Belfast, BT12 6BE
## **2 Statement of compliance**
The financial statements have been prepared in accordance with the Companies Act 2006, the Charities Act (Northern Ireland) 2008 and Charities SORP (FRS 102) - 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 (FRS 102).
## **3 Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on a going concern basis following the Board's assessment of Community Restorative Justice Ireland results for the year; the year end financial position; the approved 2024/25 budget and the expected performance for a period of at least 12 months from the date of approval of the financial statements. The Board believes the charity has adequate funding in place to continue in operational existence for the foreseeable future and therefore believe it appropriate for the financial statements to be prepared on a going concern basis.
There is no material uncertainty about the ability to continue as a going concern.
Community Restorative Justice Ireland is Public Benefit entity as defined by FRS 102.
The financial statements are prepared in GBP, which is the functional currency of the entity.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experiences and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future projects or commitment.
Restricted funds are subject to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
12
**Community Restorative Justice Ireland Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2024**
- **3 Accounting policies** _**(continued)**_
## **Incoming resources**
All incoming resources are recognised once the charity has entitlement to the resources, it is probable (more likely than not) that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability. Where income has not yet been received, but all criteria for recognition has been satisfied, the income is accrued as a debtor in the balance sheet.
Where there are terms or conditions attached to incoming resources, particularly grants, then these terms or conditions must be met before the income is recognised as the entitlement condition will not be satisfied until that point. Where terms or conditions have not been met or uncertainty exists as to whether they can be met then the relevant income is not recognised in the year but deferred and shown on the balance sheet as deferred income.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measure at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resources. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Intangible assets**
Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. The period chosen for writing off goodwill is 10 years. The reason for choosing this period is based on the expected life span of the Time Out Assessment project. Provision is made for any impairment.
13
**Community Restorative Justice Ireland Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2024**
- **3 Accounting policies** _**(continued)**_
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Property 2% Equipment 25%
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **Defined contribution plans**
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
14
## **Community Restorative Justice Ireland**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2024**
|**4**
**4.1**|**Incoming resources**
Unrestricted
Restricted
**Funds**
Funds
funds
funds
**2024**
2023
£
**£**
**£**
£
**Charitable activities**
Department of Justice
75,750
75,750
91,875
Department for Communities
209,574
209,574
208,442
Northern Ireland Housing Executive
35,000
35,000
55,000
Belfast City Council
-
-
94,460
Belfast Health and Social Care Trust
223,586
223,586
105,360
NIACRO
80,000
80,000
103,000
Probation Board for Northern Ireland
-
-
110,000
-
-
-
The Executive Office
1,139,709
1,139,709
1,099,188
Ulster Community Fund
-
-
-
LINCS
-
-
-
ARCS
-
-
-
-
-
-
Central /Other
66,309
36,335
102,644
10,917|
|---|---|
||66,309
1,799,954
1,866,263
1,878,242|
_* Incoming resources include funds where recognition criteria is met and the corresponding amount is accrued in charity debtors._
## **4.2 Investment income**
|Bank interest receivable|1,377|-|**1,377**|710|
|---|---|---|---|---|
|**Other income**|||||
|Other income|70,000|-|**70,000**|-|
## **4.3 Other income**
15
## **Community Restorative Justice Ireland**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2024**
|**5**
**5.1**
**6**
**7**|**Charitable activities**
Unrestricted
Restricted
**Funds**
Funds
funds
funds
**2024**
2023
notes
£
**£**
**£**
£
Charitable activities
2,000
1,817,451
**1,819,451**
1,781,891
Support costs
5.1
72,731
**72,731**
57,612
Governance
6
28,498
-
**28,498**
51,920|
|---|---|
||30,498
1,890,182
**1,920,680**
1,891,423
**2024**
2023
**Support costs**
**£**
£
Wages and salaries
**65,000**
53,458
Employers NIC
**5,940**
3,911
Pension costs
**1,791**
242
Office and administration
**-**
-|
||**72,731**
57,612
**Governance costs**
**£**
£
Audit fees
**6,000**
6,000
Legal and other professional fees
**22,305**
45,686
Bank charges
**193**
233|
||**28,498**
51,920
**Staff costs**
**£**
£
The total staff costs and employee benefits for the reporting period are analysed as follows:
Wages and salaries
655,583
780,189
Social security costs
57,192
73,621
Employer contributions topensionplans
13,246
11,760|
||726,021
865,570|
The average number of employees during this financial year were 24 (2023: 29)
There were no employees whose total employee benefits (excluding employer pension costs) were greater than £60,000 in the current and preceding financial year.
The Board members do not receive remuneration for their services as Trustees of the Board. Directly incurred expenses are reimbursed, if claimed and there were no claims made in the current and preceding financial year.
The remuneration of key management team of 3 - £101.970 - 3 (2023: £148,968 - 3). This includes Salaries, Employer's Social Security and pension contributions.
16
## **Community Restorative Justice Ireland Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2024**
|**8**
**9**
**10**|**Intangible assets**
**Cost**
At 1 April 2023
Additions
Disposals
-|Other
**Total**
£
**£**
20,000
20,000
-
-
-|Other
**Total**
£
**£**
20,000
20,000
-
-
-|
|---|---|---|---|
||**At 31 March 2024**
**Depreciation**
At 1 April 2023
Charge for theyear|20,000
20,000||
|||2,000
2,000
2,000
2,000||
||**At 31 March 2024**
**Carrying amount**
**At 31 March 2024**|4,000
4,000||
|||16,000
16,000||
||At 1 April 2023|18,000
18,000||
||_The Time Out Assessment training methodology is considered to be individually material to the charity. The net book_
_value of this intangible fixed asset is £ 16,000 (2023 - £ 18,000) and the remaining amortisation period is 8 years._
**Fixed assets**
Property
Equipment
**Total**
notes
£
£
**£**
**Cost**
At 1 April 2023
139,433
225,357
364,790
Additions
-
-
-
Disposals|||
||**At 31 March 2024**
**Depreciation**
At 1 April 2023
Charge for theyear|139,433
225,357|364,790|
|||5,577
189,820
2,789
13,088|195,398
15,876|
||**At 31 March 2024**
**Carrying amount**
**At 31 March 2024**|8,366
202,908|211,274|
|||131,067
22,449|153,516|
||At 1 April 2023|133,856
35,536|169,392|
||**Debtors**
Debtors - Grants due on expended costs
Prepayments and accrued income
Other debtors||**2024**
2023
**£**
£
397,078
517,338
21,590
63,978
-
-|
||||418,668
581,316|
17
## **Community Restorative Justice Ireland Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2024**
|**11**
**12**
**13**
**14**|**Creditors: amounts falling due within one year**
Trade creditors
Accruals and deferred income
12
Social security and other taxes
Other creditors|**Creditors: amounts falling due within one year**
Trade creditors
Accruals and deferred income
12
Social security and other taxes
Other creditors||**2024**
2023
**£**
£
125,229
252,824
37,281
82,674
-
-
-
-|
|---|---|---|---|---|
||**Deferred income**
At 1 April
20
BHSCT
Amount released to income|||**162,510**
335,498|
|||||**£**
£
58,965
50,000
7,137
8965
( 50,000)
-|
||At 31 March
**Analysis of net assets between funds**
Fixed assets
Net current assets||**16,101**
58,965
Unrestricted
Restricted
**Funds**
Funds
funds
funds
**2024**
2023
£
**£**
**£**
£
169,516
**169,516**
187,392
95,106
500,079
**595,185**
560,348|**16,101**
58,965|
||264,622
500,079
**764,700**
747,740
-
0
**Restricted funds**
Balance at
Income &
Expenditure
**Balance at**
beginning of year
Other
Debtors
Incurred
**end of year**
£
£
£
£
**£**||264,622
500,079
**764,700**
747,740||
||Department of Justice
Department for Communities
Northern Ireland Housing Executive
Belfast City Council
Belfast Health and Social Care Trust
NIACRO
Probation Board for Northern Ireland
The Executive Office
Ulster Community Fund
LINCS
ARCS
Central /Other|69,000
75,750
( 93,000)
**51,750**
6,973
209,574
( 213,831)
**2,716**
-
35,000
( 35,000)
**-**
45,000
-
-
**45,000**
8,965
223,586
( 225,414)
**7,137**
60,000
80,000
( 140,000)
**-**
20,000
-
( 20,000)
**-**
-
-
-
**-**
380,368
1,139,709
( 1,126,602)
**393,475**
-
-
-
**-**
-
-
-
**-**
-
-
-
**-**
-
36,335
( 36,335)
**-**
-
-
-
**-**|||
|||590,306
-
1,799,954
(1,890,182)
**500,079**|||
18
## **Community Restorative Justice Ireland**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2024**
|**15**|**Unrestricted funds**
Balance at
Income &
Expenditure
**Balance at**
beginning of year
Other
Debtors
Incurred
**end of year**
£
£
£
£
**£**|**Unrestricted funds**
Balance at
Income &
Expenditure
**Balance at**
beginning of year
Other
Debtors
Incurred
**end of year**
£
£
£
£
**£**|
|---|---|---|
||General funds
Contingency
Capitalisation|157,434
137,686
( 30,498)
**264,622**
-
**-**
-
-
-
-
**-**|
|||157,434
-
137,686
(30,498)
**264,622**|
|||-|
## **16 Transfer of funds**
No transfer of restricted funds to unrestricted was made in the year under review.
|**17**
**18**|**Reconciliation of changes in resources to net cash flow used**
**in charitable activities**
Net income/(expenditure) for the financial year
Depreciation
Interest income
Increase / (Decrease) in debtors
(Decrease)/Increase in creditors|**Reconciliation of changes in resources to net cash flow used**
**in charitable activities**
Net income/(expenditure) for the financial year
Depreciation
Interest income
Increase / (Decrease) in debtors
(Decrease)/Increase in creditors|**2024**
**2023**
**£**
£
16,961
( 12,471)
17,876
23,357
(1,377)
(710)
162,649
-
(172,988)
(103,920)|
|---|---|---|---|
||**Net cash used in charitable activities**
23,121
(93,743)
**Analysis of changes in net funds**
Balance at
Cash
**Balance at**
beginning of year
Flows
**end of year**
£
£
**£**|||
||||23,121
(93,743)|
||Cash at bank and short term deposit|314,530
24,498
**339,028**||
|||0.29
-||
## **19 Details of guarantee**
The company is limited by guarantee having no share capital.
At 31 March 2024 there was 2 members (2023 - 2) where guarantee is limited to £1. Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company, in the event of company being wound up while they are a member, or within one year after he or she ceases to be a member.
## **20 Contingencies**
A contingent liability exists to repay grants received should certain conditions not be fulfilled by the charity. In the opinion of the Trustees, the terms of the Letters of Offer have, or will be complied with and no future liability is anticipated.
## **21 Related parties**
There were no related party transactions incurred during the year or the preceding year.
19
**Year Ended 31 March 2024**
## **Community Restorative Justice Ireland Management Information**
The following pages do not form part of the financial statements
20
## **Community Restorative Justice Ireland Detailed Statement of Financial Activities**
## **Year Ended 31 March 2024**
||**2024**|**2023**|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Charitable activities**|||
|Department of Justice|75,750|91,875|
|Department for Communities|209,574|208,442|
|Northern Ireland Housing Executive|35,000|55,000|
|Belfast City Council|-|94,460|
|Belfast Health and Social Care Trust|223,586|105,360|
|NIACRO|80,000|103,000|
|Probation Board for Northern Ireland|-|110,000|
||-|-|
|The Executive Office|1,139,709|1,099,188|
|Ulster Community Fund|-|-|
|LINCS|-|-|
|ARCS|-|-|
||-|-|
|Central /Other|102,644|10,917|
||1,866,263|1,878,242|
|**Investment income**|||
|Bank interest receivable|1,377|710|
|**Other income**|||
|Other income|70,000|-|
||||
|**Income of charitable activities**|1,937,640|1,878,951|
|||-|
21
## **Community Restorative Justice Ireland**
## **Notes to the Detailed Statement of Financial Activities** _**(continued)**_
## **Year Ended 31 March 2024**
|**Charitable Activities Expended**
**_Activities undertaken directly_**
Wages and salaries
Employers NIC
Pension costs
Rent and service charges
Electricity and heating
Repairs and maintenance
Insurance
Travel costs
Stationery, printing and software
Administration
Volunteer expenses
Members training
Project costs
Consultancy and mediation fees
General costs
Depreciation
Amortisation|**2024**
**2023**
**£**
£
590,583
726,731
51,252
69,709
11,455
11,517
24,220
28,599
7,959
2,869
9,806
2,386
2,988
12,260
371
-
3,951
4,742
31,131
51,213
-
-
1,804
2,731
1,065,889
843,590
-
-
165
2,186
15,876
21,357
2,000
2,000|
|---|---|
|**_Support Costs_**
Wages and salaries
Employers NIC
Pension costs
Office and administration|1,819,451
1,781,891|
||65,000
53,458
5,940
3,911
1,791
242
-
-|
|**_Governance Costs_**
Audit fees
Legal and other professional fees
Bank charges|72,731
57,612|
||6,000
6,000
22,305
45,686
193
233|
||28,498
51,920|
|||
|**Expenditure on charitable activities**|**1,920,680**
1,891,423|
|||
|**Net(expenditure) / income**|**16,961**
12,471
-|
-
22