COMPANY REGISTRATION NUMBER: N1042773 CHARITY REGISTRATION NUMBER: 103318 Community Restorative Justica Irèland Company Limitèd by Guaranteè Flnanclal Statements Yoar Endod 31 March 2025 *AE121CKB• 2411212025 COMPANIES HOUSE A45
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Community Restoratlve Justlce Ireland Fin•n¢ial Stat•ment• Year Ended 31 March 2025 Tru8t•es' annu81 r•port lin¢ofpor&llng the diro¢torf8 reporti Independenl audltofs report to the mgrnb8rs 14 stalemenl of financial activities (including incLime and exp8nditurè account) 17 Stal8ment of financial posillon 18 Stslemenl of cash tlows Nol88 to financial ststements 20
Communlty Restorative Justice Ireland Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Dlrectorfs Report) Year ended 31 March 2025 The Truslees. who are also the Directors for the purposes of company law, submit their report together with the audited financial statements of the charlty for th8 year ended 31 March 2025. Roference and admlnl8tratlva detall• Registered office: 199 Falls Road, 8èlfast. 8T12 6BE Nl 042773 NIC 103318 Company Registration number". Northern Ireland Charity Commlssion No.. Board Ov?rvl•w The appolnled Office Bearers and Board Members who held offFce M O'Hara (Chairperson) Fr G Donegan (resigned 2111012024) K McEvoy (Director) C Poland (Direclorl B Wright (resigned 2111012024) R McLernon (resigned 21110120241 Sadie Reid (Direclorl Tomas Boyd {Secretary) Geri Mccartney {Vice ChairrraSUfer) Joe Molloy {Direclorl The Board recognlsed th8 need to build further capaclty and began to examlne the addltional skill-sels that would be requlred to support strategic development of the Board in order to fully execute on roles and resportsibilltles. In De¢ember 2024, followlng cons8nl granlèd by Ihe Charlty Commlssion, 8 Spec181 Gèneral Meeting was held at which members passed a Special Resolution to amend the Articles of Association. These amendmenls were designed lo better reflect the charitable purposes of CRJI and lo update the full Memorandum and Articles of Association in line with Current Gompany law and modern governance slandards. In addition, as part of our commitment lo continuous improvernent, the Board has lormally agreed to adopt the Charity Commlssion's Code of Good Governance. This wlll support ongoing enhancement of organisallonal accountablllty. Iransparency, 8nd effectiveness, Stru¢tur•. governance and managomenl The organisation is a charitable organisalion recognised by HM Revenue & Customs and wistered wlth the Charities Commission for Northem Ireland. As of March 2002, the organisalion has been registered as a charitable company limited by guarantee eslabllshed under a Memorandum of AssocSatlon which estsblished the objectlves and powers of the ch8ritable company and is govemed under its Articles of Association. Appolntment of trustees No person shall bècome a member of the company unless.. (a} (bl Ihal person has completed an appllcatlon for membership in a form approved by the direclors; and dlreclors have approved the application. Any person who is willlng to act as a director, and is permitted by law to do so, may be appointed to be a diredor: (a) (b) by ordinary resolution, or by a decssion of the directors. In any case where, as a result of death, the company has no members and no directors, the personal representatives of the last member to have died have the right. by nolice in writing to appoint a person to be a director. 2. For the purposes of paragraph121, where 2 or more members die in Circumstances rendering it uncertain who was the last to die. a younger member is deemed to have Survived an older memb6r.
Community Restorative Justice Ireland Company Limited by Guarantee Trustees, Annual Report (Incorporatlng the Dlrector's Report) Year ended 31 March 2025 Risk management CRJI maintains a comprehensive rlsk-management framework deslgned lo safeguard staff. clients, and the wider community. Policies are reviewed and updated regularly to ensur8 compllance with lègal, regulatory, and professional standards. The organisalion adheres to its Standards & Values and meets all slatutory requirements to mitigate risk and harm. Organlsatlonal Safeguards & Compllane• CRJI: Is a mefflber of NIVCA, availing of ongoing organlsational support. Has oulsourGed HR functions to Peninsu18 8usln8ss Sen/ices for policy rèview, staff contracts, and professional HR advlce. Is reglslered wllh the Equality Commission for Northem Ir81and and undergoes annual monitoring, Conducts Risk Assessments across all projects. Submits quarterly monitorlng and finance reports to all funders and completes both quarterfy 8nd annual Verlflcatlon ReViev.. Is an accredlled organlsatlon wlth the Department of Justlce. Is regularly inspeded by the Criminal Justice Inspectorate for Northern Ireland. Acts as Lead Partner for the Outer West Family Support HUB In partnership wllh the Belfast TnL%t. Has received Iho Department of Jusllce- Jusllce In the Communty Award for "Rewardlng Jusllce Champions". Has been recognised as a 'Robusl' organisalion by the Departmenl for Communilies (Social Development Programme) and serves as Lead Partner for the Soci81 Environment Programme - Crime. Has been recognised as a 'Robusl' organisation by The Execu¢ive Office. Is accrediled by Skills for Jusllce Awards as a C&ntre for Restoratlve Jusllce Tralnlng, complellng annual EQA assessments. 18 registered with the ICO. Is register8d as an Equ81 Opportunities Employer. Obl•¢tlv•8 and Actlvltle$ CRJI'S oblacuves and activities continue to focus on strengthenlng cornmunlty safety, promoting restorative practices, and ,supportin9 Indlviduals and communilies. Core ObloCtlve• Promote a non-violent approach lo crlme and anli-social behaviour. Increas8 awarenegs and a¢cepiance of Restorative Ju$tlce principles. contributing to the developmenl of Restorallve Communities. Create an anvironmenl where vlctims and community members feel safe to express Iheir experiences and emotions. Work collaboratively with communities to build safer. incluslve. and participatory neighbourhoods. Provicle conflict mediation, resolution services. and community programmes lo support good cilizenship and address issues Ihat may otherwise go unresolved. Train volunteer practitioners in reslorattve techniques to equlp them to d81iver high-quality communlty-based programmes. Operatlonal Overview 1. Organisational Growth and Strateglc Development Over the past year, CRJI continued lo grow and diversify ils operations, reflected in a significant increase in financial tumover. The organisalionthmainlained d81ivery of the STARS (Striving Towards a Re51oralive Society) programmtr-funded by The Executive Office (TEO) as part of Ihe CommUnitS in Transition (CITI programme and delivered in partnership with Nl Altemats'ves INIA). In addition, CRJI successfully lendered for new CiT-funded programmes in Community Safety in North Belfast and Lurgan, fvrther expandlng the organisalion's reach. CRJI continues lo sustain g broad portlollo of community support programmes through funding from: TEO, NIHE. NIACRO, DOJ, SSGT. BHSCT, Dfc, and BCC.
Communlty Restorative Justice Ireland Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 Despite the increased workload from naw initiatives, CRJI remained firmly focused on its core mission.. restorative confticl resolution and cornmunlty support. placing Itself al the heart of local communili8s and providing intenientlons lo those most In need. Communlty Saf•ty and Restoratlv• Approach•8 DIC Programmo Outcom•8 CRJI contributes to the Department for Communities, objectives, Including.. Reduced overall ¢rlme rates Rèduced anti-social behavlour (ASB) Reduced theft and vio18nl crime Increased communlty pride The restorative frarnework places vlctlms, needs al the centre. Referrals come from poll¢e, ¢ommunty grouwJ. and other stakeholders, Involving Issues such as ASB, bur9lary, theft. physical 8SS8ulls, and punishment attacks. Support includes.. D8velopm8nl of safety plans Inslallatlon and dlstrlbution of hom8 CCTV equlpment Leaflets and social media safely advice Awareness-raising on ASB reporting Cross-community workshops Signposting networks for mer)tal health, substance misuse. hale crlme, arKI more Famlly and Youth Support Programm•s (BHSCT Partnershlp) CRJI works in partnership wilh the Belfast Heallh & Social Care Trust to deliver a range of farnily and youth-focu8ed inteentiOnS. Famlly Support Programme A 8-9 week early inlervenllon programme provldlng pr8cIIc81 and emotlonal support Ihrou9h hom8 ¥lslt8. Referrals via Belfast Family Support Hubs Minimum.. 12 home-vlslling programmes annually (480 hours) Focus: building ¢onfiderKe, resilience, and independence Famlly Support Hub A multi-agency nelwork supportlng ¢hlldren and farnilies (118 years). Accepis referrals Signposts families lo relevant statutory, voluntary, and community seNIc8S Tler 3 Famlly Support Servlce Interventions include- Parenting ¢apacity bulldlng Support for social isolation, poor family routines, and parental slress Educatlon on child development and communication Youth menlorlng Support for families affected by addiction, domestic abuse. and mental health issues
Community R•storativo Justic• Ireland
Company Limited by Guarantea
Trustees, Annual Report (Incorporating the Dlrector's Report)
Year ended 31 March 2025
Traveller Programme
A culturally sensitive progomme raising awareness of available services and supporting Traveller families through..
Family support
Indusion and personal development sessions
Encouragement and motivation to make positive changes
GROW Project
Supports young people aged 12+ In LAC. residential, and aftercare settings.
P8rson
Communlty Rostoratlve Ju5ti¢• Ireland Company Limited by Guarantee Trustees. Annual Report {In¢orporating the Director's Report) Year ended 31 March 2025 Communlty Restoratlvo Practlce and Publlc Safety ARCS (Assets Recovory Communlty Scheme) CRJI operates an established hoffle securfty scheme for indlviduals at helghlened rlsk of domestic vlolence, and now also: Hate crime vlcllms Those affected by serious ASB The schema Improves safely, ¢onfidence, and willingness to report crime. Over 200 homes received home security systems this year. Referrals came Irom.. Community organisations Council Housing associations PSNI Chlldren's charities Migrant and Women's Centres Communlty Saf•ty- CIT North Belfast Addressed vulnerabilities including: Poverty and deprivatlon Menlal health Peer pressure Limited educational opportunities Low confidence In policing Initiatives included.. Money lending awareness billboard campal9n Orop-in clinics with support agencies Mental health and addiction iniliallves Self-def8nce classes for young women Youlh diversionary trips (e.g., 11-12 July period) Oigilal safety education delivered wlth Ineqe Youth empowerment programmes Lurgan & Drumga8k Similar strategic themes to North eelfast. Initl81iv8s included.. Blllboard campaigns on illegal money lendlng FAST Programme for vulnerable families School-based awareness sessions 8-week high-risk youth programme Ip8rtn8rs'. PSNI, NIFRS, NIASI Summer diversionary initiatives Mentor training in schoo15 and youth clubs Monthly mulll-agency meetlngs addressing organlsed crime and drugs
Community Restorative Justice Ireland Company Limlted by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 STARS Programmè (CITI CRJI, in partnership with Nl Alternatives, continued to deliver extensive restorative tralning across all 8 CIT areas. Programme features.. Training in Restorative Jusllce and Restorative Practice Under-threat case interventions Support for organisations dealing wlth ASB, drug ¢rim8, paramilitarism. and community tenslons Collaboration with policing, housing. transport, and community partners Events included.. Talk wilh Jo Berry {8uilding Bridges for Peace) Restorative Justice Week activities (November 17-23, 2024) NFT: Nourlsh, Flourlsh, Thrlv8 (Women's Programme) Participants.. 39 (Belfast) 10 IDerry) 12 (Dungiven) 6 (Lurgan) All partidpants reported feeling empowered, gaining new skllls, and applylng restoratlve prlnciples daily. The year's fundlng Induded an Indopond•nt Impa¢t A$•osment. evaluating.. Programme effects Suslainabilily Community resi118ncé Long-term crime prevention oulcomes Dungivén Pllot Progr•mme ITEOI A 6-month pilot aiming to identify gaps in community services and embed restorative practice. Achievemènts.. Hlghly positlve reception from communlty and volunteers Creation of a youth community hub (now open 6 evenings per weekl RP training for young people and Young Ambassadors Delivery of the 12-week NFT Programme for women Partnership developed with Benbradagh Community Support Independent Community Audit commissioned io measure pre and post-lnterventlon impact Department of Justlc• (DOJ) Fundlng As one of only two accredited restorative organisations in Northem Ireland, CRJI receives DOJ funding lo enhance restorative capacity and delivery. This supports.. Community safely Ihrough restoralive InteNenlions Non-violenl, voluntary altemalives to address low-level criminality. Mediation structures for community conflict Community-wide participalion in re51orative approaches Promotion of restorative standards and active citizenship
Community Restorative Justice Ireland Company Limited by Guarantee Trustees. Annual Report (Incorporatlng the Dlrectorfs Reportl Year ended 31 March 2025 H•alth & W•llboing Programm• A holistic support programme designed to improvè emotional, physical, and social wellbeing in CIT areas. Features include.. One-tOaon8 mentoring Volunt88r training Awareness raising Each participant receives an Enabling Positive Change budget lo support personal goals NEA - Natlonal Enorgy A¢tlon Programm• Focused on: Reducing isolation Improving wellbeing Offering warm, safe spaces during wlnler Providing skills-building activities Activities included.. Communlty kltchen sessions (one-to-one and group) Choir, line dancing, and cross4ornmunity sessions Holistic therapi8s. pottery. and themed lunches 334 particlpants ongagod, oach rocelvlng a Wlnlor Warnier Pack. Wlntor Fuel Fund Administered by CRJI (fvnded via NEA). Over 500 voueher8 (£50 each) provlded for gas and electricity Distributed in December 2024 and January 2025 Supported individuals and famllies most affected by the cosl-of-llvlng crlsls Demonstrated the power of Collaborative Community partnerships Tralnlng and Devolopment CRJI continues to prioritise the continuous professional development ICPDI of all staff and volunteers, whlle also delivering high-qualily rèstoratlv8 trainlng lo community representatlves and statutory partners. Internal Training and Profosslonal Development This year. CRJI invested significantly in its Skllls for Justlc• Awards-approv•d tralnlng c•ntr•, en8bllng delivery ol Skllls for Justice Level 3.. Understanding the Principles of Restoralive Practice to.. PSNI Nelghbourhood Policlng Teams (NPTI In North and West Belfast and Derry New CRJI stsff members Volunteers CRJI aims to exlend this Iraining to all PSNI NPTS across Belfast and Dery, as well as to additional communty organisations and statulory 8gen¢ies within th8 next 12 months. A¢¢redlted Tralnlng Dellvored ft)r Staff CPD Und8rstandlng Restorative Praclic6s Skills for Justice Level 3 and Level 4 Trauma-lnformed Practices Suicide Awareness l Mind Skills Therapeutic Crisis Intervention
Community Restorative Justice Ireland Company Limited by Guarantee Trustees, Annual Report (Incorporatlng the Director's Report) Year ended 31 March 2025 Domeslic Abuse {Bystander Training) Child Protection - Level 2 Vulnerable Adults- Level 2 Health & Safety in the Workplace- Level 2 SEA Leadership Award - Level 9 Mentoring High-Risk Young People External Tralnlng Dellvory CRJI delivered a wide range of OCN-accrediled Resloralive Practice and Resloralive Justice programmes across Belfast. Newry, and Dery, awarding 245 certificates lo participants completing OCN Levels 1-3. Training continues to be delivered to.. Communlly groups Schools Youlh club8 Sports clubs A¢credlt•d Tralnlng Déllvèrèd Externally Introducing Restorative Practices In Educational Settings - OCN Lgvel 2 Understsnding Restorative Justice within a Community Setting - OCN Level 2 UrKJerstandlng Crlmlnal Justice.. Choices and Consequence8 for Youths - OCN L8v811 Theories of Resiorative Justice within a Community Setting - OCN Level 3 Skills for Justice Awards- Level 3 Young Ambassadors Programme (YAP) Impact of Tr•lnlng Provlslon The dellvery of these programm88'. Increased awareness and understandln9 of reslor8tive practl¢es across community and stalulory sectors StTenglhened community capacity lo respond lo local issues Supported the development of Incluslve, ¢ollaboratlve, and r•storallvo solutlons Helped embed restorative principles within educalianal, policlng, community, and youth settlngs CEO I Senior Management Joint Initiatives Engagement In Restorative Justlce Worklng Groups CRJI continues to maintain an actlve role in the Rostoratlve Justlce Worklng Group (RJWG) and associated subgroups. Partiripation includes.. Regular altendan¢e at m88tings Contribution to discussions Providing feedback and input Inlo working documents The CEO has led Ihis engagement on behalf of the organisalion, ensuring consistenl representation and strat8gi¢ alignment. CRJI has also liaised wlth key stakeholders oulside the formal RJWG framework. strengthening collab)ration and reducing duplication of effort across Ihe resloralive juslice sector. Key partners Include.. Victim Support Nl Altemalives (NIA) NIACRO PSNI
Community Restorative Justi¢e Ireland Company Limited by Guarantee Trustees. Annual Report {Incorporatlng the Director's Report) Year ended 31 March 2025 Collaboratlon wlth tho Dgpartmont of Ju8tlce (DOJ) CRJI has sharéd a Comprehensive menu of tralning bwth the DOJ, expressing a willingness to deliver Skills for Justice (SFJ) training for prison staff and pllot new restorative training mod81s. Although CRJI and NIA have jointly developed a CPD course In Restoratlve Practices with Ulster University-designed for on-campus delivery the joint nature of this programme limits flexibility Compared to CRJI-led training. CRJI has also been supporting the DOJ and the Interim Protocol Lead (IPLI in the development. promotion, and implementation of the new Northern Ireland ProloLYJI for Restorative Justice. Support provided includes.. Attendance at multiple meetings Inpul into the Training Framework Feedback on slandard5 and implementation procèsses This Work wlll conllnue throughout 2025 in preparatlon lor the launch of the new Framework in aulumn 2025. Communlty R•8olullon Pllot wlth PSNI The CEO has tsken a leading role in establishing a Community Resolution Pilot with the PSNI. The pilot launched in April 2025, énabling CRJI lo recelve Community Resolutlon Nolices ICRNS) for low4evel offences and work dlrectly with clients to reduce reoffending. Ourlng inStial implementatlon, several Issues 8merged, includlng.. Communication gaps Lower-than-anticlpated referral volumes The DOJ has acknowledg8d these ¢on¢erns and is actively engaglng with the CEO to resolve them and 8trengih8n the referr81 pathway going forward. Staff W•llbelng Slralogy As part of Strenhenin9 Ofganisational culture and supporting stsff retention and r8silience, CRJI implemented a comprehensive Staff Wellbelng Strat•gy this year. This slralegy includes: Regular wellbeing check-in8 Access lo support resources and tralning Structured wellbeing activities Emphasis on refleclivg practice and staff $upport The inilialive ensures that staff working in high-demand ¢ommunity-facing roles are supported both professionally and personally. Communl¢allon8 Slratogy - Quarterly Newsletter To enhance internal and external ¢ommunicalion, CRJI introduc8d a Quarterly Newsletter as a kèy component of its communications strategy. The newsletter aims to.. Improve transparency across projects Highlight organisational achievements Share staff updat8s and successes Strengthen connections with community partners, funders, and stakeholders Showcase ongoing restorative initiatives This new communication channel supports greater organisational visibility and reinforces CRJI'S commitment to open and proactive engagement.
Community Restorative Justice Ireland Company Limited by Guarantee Trustees. Annual Report {Incorporatlng the Director's Report) Year gnded 31 March 2025 Achievements and P•rformanco D•velopmont of CRJI'S Assessmenl Contro for R•storatlv• Practlc• Followng the purchase of the Time out Assessment Centre, CRJI'S Assessment Centre for Restoralive Pra¢tiGe reGeived approval from Skills for Justice Awards to deliver a comprehensive range of regulated qualifications in community justice and leaming and development. The Centr8 undergoes annual exterr$81 quality assLtrance, and on 30 August 2024 il was affirmed as an exemplar and fully compliant Cenlre. CRJI maintains robust structures for.. Management Learner support Assessment Inlemal and exiernal quality assurance As the only approved Assessment Centre for Restorative Practice in Northern Ireland, CRJI is committed to expanding this tralnlng department and establlshing itself as 8 centre of excellence for Community Restorative Practice. CRJI also contlnues lo support the DOJ and Interlm Protocol Lead In increaslng restoratlve justlce capacity and eslabllshlng the new fr8m8work for community RPIRJ tralning and standardised practlC8 models. Communlty Saf•ty and R•storatlv• Int•Nentlon• CRJI worked closely with the PSNI, community groups, and statutory agencies to address a wide spectrum of community Safely conc8rns, including.. Violence reduction Prevenlion of crlme and anli-soclal behavlour Responding to threats against vuln8rable individuals and groups Collaboration focused on improving safety, providing targeted supports, and addressing underlying causes of ham wilhln communities. Restorativ• Communlty Hub- Dunglvan Al the request of The Execullve Office {TEO), CRJI dellvered a slx-monlh InteentIOn In Dunglven to id8ntlfy gaps in rural sèrvices partlcularly youth provision. Key achl•vemonts In the firsl slx months Included: Eslablishmenl of a Re8torallve Communlty Hub (opened January 2025) In p8rtnership with Benbradagh Community Support Introduction ol restorative practice lo young people Delivery of training programmes to youth workers and young people Completion of the 12-we8k NFT Programme for women Dasign and painting of a community mural of hope Community engagement events and multi-agency C¢)ordination Significant increase in interest for resloralive approaches across the cammunlty CRJI looks lorward to continuing this work in the comlng year and fvjrther embeddlng restorative methods In Dunglven. Slrengthènlng Intarnal Communlcatlon - Quartèrly Staff Nowslottor To enhance communlcation and organisalional cohesion, SMT introduced a Quarterly Staff Nevletter. This initiative enables staff to.. Share updales from individual projects Welcome new staff and bid farewell lo departlng colleagues 10
Community Restorativo Justlce Ireland Company Limited by Guarantee Trustees. Annual Roport (Incorporating th• Director's Report) Year ended 31 March 2025 Highlight achievements 8nd success stories Promote upcoming training Celebrate staff conlributions and commilmenl The newsletter has been widely embracad and is now a valued elem8nt of CRJI'S communication strategy Staff Well1n9 and Re¢ognilion CRJI conllnued to invest in stsff wellb8ing. wlth Wellbeing Champions leadlng monthly Inltiatives throughout the year. HighlwJhts included.. Wellbeing Away Day at Drumalis (January) Random Acts of Kindness Month {February) Move More March la highly competitive step challenge) These Inltiatlves foster connection, reslllence, and workplace wellbelng across the organlsalion. CRJI was also proud to celebrale the recognlllon of our Traveller Hub Coordinator, who was nomlnated for an Aisling Award for ground-breaking WO wilh Sl Mary's Primary School on Traveller culture, tradllions, and shared experlences. This project made a profound impact on pupils and the wider school community. New Couns•lllng and P8ychoth8rapy Sorvlce CRJI'S H88lth & Wellbelng Team launched a new ¢ounselllng and psychotherapy service for adolescents aged 11-24 and their families. Key featur8$ include: Developmental and systémic Iherapeutic approach Incorporation of resloralive values and family-based sesslons when appropriate Safe, non-judgement81 therapeutic space Use of creative therapeutic tools such as Sandspace and art therapy Thls servlce enhances early Intervention and wellbeing support for young people across our eommunitles. Communlty Engagement and Impact CRJI has been involved In a wlde range of community initiatives throughout the year, including.. 12-week Nourlsh, Flourish, and Thrlve (NFT) wellness programme Breaking Free from Harmful Money Lending campaigns in North Belfast and Lurgan Colours of Community multicultural fun day in Marrowbon8 Park Awareness workshops on dnjg use and vaping Colin office achleving the Safe Pla Silver Award for domestic violeno support Hosting bi-monlhly NIHE Housing Solutions clinics A diverse prograrnme of events for Restoralive Justice Week (Novembèr 2025) CRJI also supported families through winter hardship by distributing: Food parcels Gas and electric vouchers Toys, clothing, and Christmas dinner hampe Over 500 Indlvlduals and famllles benefitted from these supports.
Community Reslorative Justice Ireland Company Limited by Guarantee Trustees. Annual Report (Incorporating the Dlrector's Report) Year ended 31 March 2025 Accredltstlon and External Recognltlon In December 2025, CRJI und8ent a Skills for Justice Extemal Quality Assurance audlt and received a glowlng report. Additionally-. The CEO and CRJI'S SFJ Asses50r both complel8d the Inlemal Quality Assurance {IQA) qualificalion CRJI was invited by the DOJ to deliver OCN Level 3 - Understanding Theories of Restorative Justicé within Community Selting lo PSNI Community Officers and Nl Probation servi Officers These achiévèments reinforce our fepulation as a high-quality Iralning cantre and sector leader. International Engagement The CEO represented CRJI al the Tallk Ccmmunlty Pollclng Loadarshlp Programme, hosted by the US Consulate at Trinity College Dublln. Alongside PSNI Superintendent Peter Brannlgan, the CEO.. Mel with high-ranking offlcials from Tajikistan Engaged In dialogue on policing in post-conflicl societies Shared CRJI'S model of restoratSv8 Justice and community-based approache8 The organiser5 hlghllghted CRJI'S conlrlbulion as a standout element ol ihe programme, demonstratlng the organlsation's growing internatlonal recognition. Soclal Mod14 The development and embeddlng of a Social Medla & PR strategy. hes been Iransfonnalional. 11 has succeeded in slgnlficanlly raising the profile of CRJI both nationally and inlernationally. 11 has also been greatly rec8ived by our funders, community groups and statutory agencies. Conelu6ion Through Ihe dedicalion, PTofes5ionalism, and hard work of our slaff and volunteers, CRJI has not only m81 but •XCèoded its planned initiatives Ihls year. The organisation's achievements clearly demonstrate the conllnued need for our work al Ihe heart of local communltlas and reinforce the vital role Ihal restorative practice plays In promoting safety, wellbeing. and positive change. On behalf oflhe Trusle8s, I would like lo extend sincere thanks to our CEO, Senior Man8gement Team, and all CRJI staff and volunteers for Ihelr unw8vering ¢ommilmenl to the organisation and Ihe communities we serve. Their passlon and resilience main the driving force behind our success. Res•rv•s poll¢y CRJI holds reserves lo ensure financial resilience, support operational continuity. and manage Ltnexpected changes in income or expendlture. Reserve levels are monitorèd quarterly and formally rèvbewed as part of the annual budgeting and audit process. Restrlcted funds Restricted funds are subject to specific donor or contract conditions. At 31 March 2025, restricted funds totalled £307,333. Deslgnated funds Designated funds present unrestricted funds Ihal the Truslees have allocated for specFfi¢ organisalional purp¢Jses. At 31 March 2025, deslgnated rese8$ lolalled £202,720. These funds arè reviewed annually lo ensure they remain appropriate to the charity's needs. General funds General funds are unrestri¢ted fijnds available to support tha ¢harity's ongoing work. At 31 March 2025. free reserves tolalled £375,995. 12
Communlty Restoratlve Justlce Ireland Company Limlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 The Trustees aim to maintain free reserves equivalent to approximately three months of core expenditure (around £300.0001. The current level is considered sufficient to support operational stsbility, manage cash-flow fluctuations, and ensure continuity of seNices. Golng conrArn The Trustees ¢onfimi that, in their opinion, the organisation is a going concem. Based on projected in¢om8 and current reserve levels, CRJI has adequate financial resources to continue operating for the foreseeable future. Tru•t•o•' r•spon•lbllltl•8 8tatomont Th8 trustees, who are also directors for the purposes of company law, are responsible for preparin9 the trustees. report and the financial statements In accordance wlth applicable law and Unlted Klngdom Accounting Standards (Unlted Klngdom G8ner8lly Accepted Accounting Practice). .Company law requires the charity tnjstees to prepare Tinancial statements for each year which give a true and fair view of the State of affairs of the charitable company and the incomlng resources an applicallon of resources, including the income and expenditure. for that period. In preparlng these financial Stateménts, the trustee$ are required to: Select suitsbl8 accounting policies and then apply them consistently; observe the methods and Prfnclples In the appllcable Charilles SORP,. make judgements and accounting estimates that are reasonable and prudenl., prepare Ihe financial ststemenls on the going concern basis unless it Is inappTopriale to wesume that the charity will contlnue in business. The trustees are responsible for keeping adequate accounting record5 that are sufficient to show and explain the charitw Iransactlons and disclose wllh reasonable 8Gcur8cy at any lime the financial position ol the charlty and enable them lo ensure that Ihe financial statements Comply with the Companies Acl 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for Ihe prevenlion and detection of fraud and olher irregularities. Audllor E8¢h of the persons who is a trustee at the date of approval of thls report confirms that: so far as they are aware, there is no relevant audSt information of whlch the charity's auditor is unaware., arKI they have taken all steps that they ought lo have taken as a trusteè to make themselves aware of any relevant audit Information and to establish that the charlvs auditor Is aware of that Infomation. Small company provisions Thls report has been prepared in accordance wilh the provlslons applicable to companies entllled to the small cK)mpanles' exemption. The trustees, annual report was approved on 2nd December 2025 and signed on behalf of the board of truslees by: 16a.J o'H(3eq M O'Hara Trustee 13
Community Restorative Jusli¢• Ireland Company Limited by Guarantee Independent Auditor's Report to the Members of Community Restorative Justice Ireland Year ended 31 March 2025 Oplnlon We have audited the financial statements of Community RestoratlV8 Justice Ireland (the 'charitable company'l for the year ended 31 March 2025 which comprise thè stalem6nt of financial actlvlli85 (including in¢ome and expenditure arLountl, 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 prèparation is appliGable 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 practi>. In our opinion the financial statements: give a true and falr vlew of the state of the charitable company's affairs as at 31 March 2025, and of ils Incomlng r8sources and application ol resources, including ils inrAJme and expendilure, for the year then ènded., have been properly prepared in accordance with United Kingdom Generally Accepled A¢counllng Practice., and have been prepared in accord8nce with the requirements of lh8 Companies Act 2006. Basis for oplnion We conductèd our audit In accordancé with Internalional Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those stsndards are further described in the auditor responsibi1Sties for the audit of the financial slalemenls sectlon of our report. We are independent of the charitable company in accordance wilh the elhlcal requirements that are relevant lo our audit of the financial statements in the UK, in¢luding the FRC'S Ethical Standard, and we have fulfilled our othér 8thi¢al re$ponsibilitie$ in accordance with these requirements. We belleve that the audit eVIdenr we have obtained is sufficient and appropriate to provide a basls for our oplnion. Concluslon8 rnlatlng to golng conc•m In auditing the financial statements, we have concluded that the tNstees' use of the going concem basis of accounting in the praparallon of the financial statements Is appropri81e. Based on the worf( we have performed, we have not identlfied any materlal uncertalnlles relating lo events or condltions that, individually or collectively, may cast significant doubt on the charitable company's abllity to continue as 8 going concern for a period of al le8$t twelve months from when the financlal slalements are aulhorlsed for Issue, Our responsibilitiès and the rgspon$ibllltie$ of the trustees with respect to golng concern are described In the relevant 88ctions ol this report. Other Infornmtlon The other information comprises the informalion included in Ihe trustees annual report, other than Ihe financial statements and our audiloff s report thereon. The tmstees a responsible for the other information contained withln the annual report. Our opinion on the financial statements does not cover the other information and. 8xrRpi lo the extent otheis8 8xpli¢illy slated in our report, we do nol express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other infomalion is materially inconsistent wilh the financial statements or our knowledge obtained in the ¢ourse of the audit or otheIse appears to be materially misstated. If we identify such materlal inconsistencies or apparent material mlsslalements, we arè required lo determine whether this giv8s rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there Is material misstatement of thls other infomiation, we are reqUId to report that fact. We have nothing lo report in this regard. Oplnions on other matter5 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 Iruslee8' report (incorporating the directors, report) for the financlal year for which the financial statements are prepared is consislent with Ihe financial statements. and the directors, report has been prepared in aGcordance with appllcable legal requirements. MatterJ on which we are requlred to report by oxception In the light of the knowledge and understanding of the charitable company and its environment oblained in th8 Course of the audit, we have not identified matèrial 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 pOrt to you if, in our opinion: 14
Community Restorative Justico Ireland Company Llmlted by Guarantee Independent Auditor's Report to Ihe Members of Communily Restoratlve Justice Ireland Year ended 31 March 2025 adequate accounting records have rK)t 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 accountlng records and retums,. or ¢ertain 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. Responslbilttlo$ of trustses As explained more fully in the trustees, responsibilities ststement set out on pag8 1, the trustees (who are also the dirèctors of the charitable company for the purposes of company lawl ere responsible for the preparation of the financial slatemenls and for belng satlsfled that they give a true and fair view, and for such internal control as the trustees delemine Is nècessary enable the preparation of financial stalements that are free from material misstatement, whether due to fraud or effor. In preparing the financial statements, the trustees are responsible for assessing Ihe charltable Company's ablllty lo contlnue as a going concem, disclosing, as applicable, matters related lo golng concern and using Ihe going concern basis of accounting unless the Iruslees either intend to liquidale Ihe charitable company or to Cease operations. or have no realist allernalive bul lo do so. Audltor responslbllltles for the audft of the flnanclal statements Our objectives are to obtain reasonable assurance about whether the financi81 slatements as a wholè are free from malerlal mlssl8lemenl, whether due to fraud or error, and lo Issue an auditor's report that Includes our oplnSon. Reasonable assurance is a high lev81 of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always delect 8 material misstatement when it exists. Misslalemenls 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 basls of these financial statements. A further descrlptlon of our responslbilitiès for the audit of the financlal statements is localad on the FRC'S website at.. v*ww,frc.org.ukJaudltorsr8sponslblllties. This descripllon forms part of our audltor's report. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, oulllned above, lo detect material misstatements in respect of irregularllles, including fraud. The exlenl to which our procedures are capable of detectlng irregularities, Including fraud is detalled below. A5 parl of designing our audit, we determined materiality and assessed Ihe risks of material misstatement in the fin8nclal statements, Including how fraud may occur by enqulrlng of man8gemenl of ils own consideration of fraud. In p8rticu18r, we looked at where managemènt made subjective judgements, for example In respecl of property valualions thal involved making assumptions and considering future events that are inhentlY uncertain. We also considered potential financial or other prèssures, opportunity and motivations for fraud. As part of this discussion we identlfled the Internal controls established to mitigate risks related to fraud or non-compllanc8 Wlth laws and regulalSons and how management monitor these processes. Appropriate proCedUS included the review and lesllng 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 potenlial for is fraud in relation to asset valuations. In Common with all audits under ISAS (UK), we are 81s0 required to perform specific procedures lo respond to the risk of management override. The current audit is conducted with professional skepticism using procedures that are In accordance with International Standards ol Auditing. In responding to the identified key audit matter above we evaluated the appropriateness of management judgements for company propety with reference lo external data assèssing ih8 completeness and accuracy of disclosures within the financial statements and concurred the valuation was malerially consistenl. In addition to the above, our procedures lo respond lo risks identifsed include the following: Reviewing the full financial statement disclosures and 18Sting to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the h'nancial statements., Enquiring of management concems of actual 8nd potential litigation and claims., Performing analyti¢al procedures lo identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud,. Reading mlnules of meeting of those charged with governance; 15
Comrnunity Restorative Justice Ireland Company Limited by Guarant•• Independent Auditor's Report to the Members of Community Restorative Justice Ireland Year ended 31 March 2025 Oblained an understanding of provision 8nd held discussions with management lo understand the basis of recognilion or non-recognilion of lax provisions,. and In addressing the risk of fraud through managem8nt OV8rride of controls, testing the appropriateness of journal entries and other adjustments,. assessing whether the judgemenl made in making accounting eslimales are indicative of a potential bias: and èvaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. Because of the Inhent limilalions of an audit, there is a risk that we wll 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 compliano with a law or regulation is removed from the events and transactions reflected in the financial stateménts. as we will be less likely to become aware of Inslances of non4ompllance. The rlsk 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 lo the charitable company's members, as a body, In accordance with Chapter 3 of Part 16 01 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 r8qulred to state to them In an auditor's report and for no other purpose. To the fullest exlenl permltted by law, we do not accept or assume responsibllity lo anyone other than the charitable company and the ¢harit8ble company's members as a body, for our audit work, for this report, or for thè opinions we have formed. Loucas Slavri FCA (Senior Statutory Auditor) For and on behalf of Stavri Chartered Accountants & Statutory Audllor Coleraine 16
Community Restorative Justice Ireland Slatement of Flnanclal Activltles (incorporating income and oxpendlture account) Year Ended 31 March 2025 Unrestricted funds Restn'ct8d funds Funds 202S Funds 2024 notes In¢omlng resources Charitable acllvilifrs Investment income Othèr incomé 123,382 2,266 72,966 1.765,551 1,888,933 2.266 72,966 1,866,263 1,377 70.000 Total Incomo 198,614 1,765,551 1,964,165 1,937.640 Expendlturè Charitable aGtivllies 35,255 1,807,562 1.842,817 1.920,680 N•1 Incom• I exponditurè 163,359 (42,011) 121,348 16,961 Transfer of funds 150,734 (150,734) Nel movement In fund8 314,093 192,745 121,348 16,961 R•conciliatlon of funds Fund balances at beginning of the financial year 14115 264,622 500,079 764.700 747.740 Total lunds carrled fofward 578,715 307,333 886,048 764,700 There are no other gains or losses oth8r than those listed above in net income l {expenditure) for the financlal year. All income and expendllure derlve from conlinulng activitses. 17
Community Restorative Justice Ireland Statement of Financlal Position Year Ended 31 March 2025 2025 2024 notes Fix•d assets Intangible assets Tangible fixed assets 14,000 133,759 147,759 16,000 153.516 169.516 Currèftl assels Debtors Cash al bank and in hand 10 819,576 313.175 1,132.751 418,668 339.028 757.695 Cr•dltors: amounts lalllng due wlthln one year 11 1394.462) { 162.510) Net currnnt assèts 738,289 595,185 Tolal assets less currenl Ilabllltle$ 886,048 764.700 Not •s•ets 886,048 764,700 Fundj oflhè eharlty Reslricled funds Unrestricted funds 74 15 307,333 378,715 500,079 264.622 Total charlty fund8 886,048 764,700 The financial 8lalem8nls have beon pr8par8d In accordance wllh the provisions applicable lo companles subject to the small companies, rnglmo. The financial statements of.Community Resloraliv& Justice Ireland, registered number Nl 042773 and associated notes integral lo the accounls, were approved by the board ol trustees on and signed on ils bèhalf by- M O'Hara Trustee 18
Community Restorative Justice Ireland Statement of Cash Flows Year Ended 31 March 2025 2025 2024 notas Cash flows from operatlng activities Net cash used in operating actlvities 17 128,1191 23,121 Cash flows from Investlng acllvltl•s Interesl recéived Payments to acquire intangible fixed assets Payments to acquire tanglble fixed assets 2,266 1,377 {20.000) Cash IIow8 generatsd from Investlng actlvltl08 2,266 (18,623) Change In cash and cash oqulvalents In the flnanclal year 125,853 4,498 Cash and cash oqulvalonts at boglnnlng of thè financlal y•ar 18 339.028 334.530 Cash and cash equlvalents al end of tho flnanclal year 313.175 339.028 Analysls of cash and cash equlvalents: Cash at bank and short lenn deposlt 18 313,173 339,028 19
Community Restoratlve Justice Ireland Notes to th• Financial Statements Year Ended 31 March 2025 Goneral informatlon The charitable organis81ion Is a private company limlled by guarantee, without share capital. It is registered in Northem Ireland and the address of the gIStered office is 199 Falls Road, Belfasl, BT12 6BE Stat•m•nt of ¢ompllanc• The flnanclal slalaments have bean prepared In 8ccord8nca wllh Ihe Companies Acl 2006. the Chafitl88 Act {Northem Ireland) 2008 and Charities SORP IFRS 102) - Accounting and Reporting by Charities.. Slalement of Recommended Pracllce applicable lo charities Preparing their account8 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). Aeeounling policiès 8asl8 of preparotlon The financial slalements have been prepared on a going concern basis following the Board's assessmenl ol Communlty Restoratsve Jusllc8 Ireland results for the year., the year end financial position; the approved 2024125 budget and the expected performance for a period of al least 12 months from the date of approval of the financial slatemenls. The Beard bèliéves th8 charity has adeqLtate fLtnding In place to conllnue in opèrational exislen¢e for the foreseeable future and therefore b81i8ve il 8ppropriat8 for the financial statements to be Prepared on a going concern basis. There is no material uncertainty about the ability lo contlnue as a going concern. Community Resloralive Justice Ireland is Public 88nefil Ontity as dèfinèd by FRS 102, The finan¢l81 statements are prepared In GBP, which Is the functional Currency of Ihg gnllty. Judgem•nts and k•y •ourc•• of ••tlmatlon unc•rtalnty Thè prep8r8ts.on of the financial statements requir8s manag8m8nl lo make judgeménts, estimates an¢J assumptions Ihal affect the amounts reported. These estimales and juijgpmenls are continually reviewed and are based on experl8nces and other laclors, irKluding 8xp&clations of futurè events that are believed to be reasonable under the circumstancès. Fund •ecounllng Unreslri¢led funds are avallable for use at the discrellon of the trustees to further any of the charitys purposes. Designated funds are unreslricled funds earmarked by the truslees for particular fulufe projects or commitment. Restricted funds are subjecl to reslriclion$ on Ih8ir expen<iitur8 d8clared by the donor or through the terms of an appeal, and fall into one of two sub-classes.. restricted income lunds or endowment funds. 20
Communlty Restorative JustieA Ireland Notes to the Flnanclal Statements (contlnued) Year Ended 31 March 2025 Accountlng pollcles (contlnued) Incomlng resources All incoming resources a recognised once thè charity has entitlement to the resources, it is probable {more likety than not) that the resources will b8 rèceived, and the monelary value of incoming resources Can be measured wrth sufficient reliability. Wh&fe income has not yel been received, but all criteria lor rgcognition has been satisfied, the income is accrued as a debtor in the balance sheet. Where there are terms or Gonditions attached lo incoming resources, particularly grants, then these tems or conditions must be met before the income is recognised as the 8nlillem&nt condition will nol b8 satisfied unlil that point. Where tenns or conditions have not been met or uncertainty exists as lo whether they can be met then Ihe relevant Income is not recognised in the year bul d8ferred and shown on the balance sheel as dèferred Income. legacy Income Is recognisod vthen receipt is probable and entitlemenl is eslablished. income from donal8d goods Is measure at th8 fair value of the go¢)ds unless this Is impractical to measure reliably, in which case the value is d8riv8d from thè cost to the donor or the estimated r8sal8 valuè. Donatèd facilities and servlces are recognised in the accounts when recéived if tha value can be rellably measured. No amounts are included for th8 contribution of general volunteers. Income from ¢ontra¢ts lor thè supply of seThlces Is recognised wllh the delivery of Ihe contracted service. This is classified as unrestricted funds unless there is a conlraclual requirement for it lo be spent on a particular purpos8 and rglurned if unspent, in which cas8 11 may be regarded as reslrlcl8d. Resources expended Expenditure is re¢ogni$èd on an accrual basls as a1Sablllty 1$ incurred. ExpendltuTr in¢ludas any VAT which cannot be fully recovered, and is classified under headings of the slatement of 1Snancial actlvilies lo whlGh it relates: expenditure on ralsing lunds includes the Costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. 8xpendlture on charitable activities includes all costs Incurred by a charity in undertaking activities that further ils charitable alms for the benefit of its beneficiaries, including those support costs and cosls rel8ting to the governancè ol the charity 8PPOrtioned lo charltsble a¢livities. other expenditure includes all expenditure that is neither re18ted to raising funds for the charity nor p8rt of Its expenditure on ch8ritsble activities. All costs are allocated to expenditure categories reflecting the use of Ihe resources. Direct cosls attributabl8 to a singlè activity are allocated direclly lo that activity. Shared costs are apportioned behv&en the activities they contribute to on a reasonable, justifiable and consislent basis. Intanglble assets Goodwill arising on business combinations is Gapitalised. classified as an asset on the balance sheet and amortised on a slraight line basis over its uselul life. The period chosén for writing off goodwill is 10 years. The reason for choosing this p8riod is based on the expected life span of the Time Out Assessment project. Provision is made for an impairment. 21
Communlty Resloratlve Justice Ireland Notes to the Financlal Statements (continued) Year End•d 31 March 2025 Accountlng policlos (conllnued) Tanglble a888ts Tangible assets are initially record8d al cost, and subséquenlly stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at valUed amounts are record8d al the fair valua at trte dale of revaluation less any subsoquenl 8ccumulatad depreciation and subsequent accumulated impaimiént losses. An increase in the carrying amount of an asset as a result of revaluation, Is recognised in other recognised galns and losses. unless il reverses a charg8 for Impaiment that has previously b8en recognised as expenditure within the slalement of financial activities. A decrease in the carrying amount ol an asset as a result of rev81uation, is recognlsèd in other recognised gains and losses, except to which it offsets any previous revalLtalion gain, in which case th8 loss is shown within oth&r recognised galns and losses on the statement of financial activities. O•preclatlon Depr8cialion is calculated 8S to writ8 off the cost or valuation of an asset, less ils restdual value. over the useful èconomic life ol that assel as follows.. Property Equipfflent 25Yo Impalmiènt of flxed assets A mview for indic8lors of Impaimienl Is cathod out at each reporting date, with the r8coverable amount being gstimaled where such indicators exist. Where the carying valuè 8XC8eds the recoverable amount. the asset is impaired accordingly. Pnor impairments ar8 also reviewed for possible reversal al each reporting date. For th8 purposes of impalTm8nl testing. when il is not possible lo 8slimal8 the recoverable amount of an indivldual asset. an eslimale is made of the recoverable amount of thé cash4enerating 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 indèpendent of Ihe c8sh-Inflow$ fiom other assets or groups of assets. For impaiment testing ol goodwill, th8 goodwill acquiréd In a business comblnallon Is, from the acquisllion date. allocated lo each of the cash-generatlng unils that are expected lo ben8fit from the synergies of the combination. iff8$pective of whethèr other assets or liabllllles of the charfty are assigned to those units. Doflned contributlon plans Contributions to defined contribution plans ar6 récognlsed as an expense in the pedod In which the related $eNice is provided. Prepaid conlribulions are recognised 85 an as5el lo the extent that the ppaYMent will lead to a reduction in future payments or a cash refund. Whèn contributions a not expected lo be settlad wholly withln 12 months of the end of the 18portlng date in which th8 ernployees render the related servl¢e, the liability Is measured on a discounted present valu8 basis. The unwinding of the discount is rgcognised as an expense in the period in which it arises. 22
Community Restorative Justice Ireland Notes to the Financial Statements (continued) Year Ended 31 March 2025 Incomlng resour¢•• Unreslricled funds Reslrlcled funds Funds 2025 Funds 2024 4.1 Charltablo acllvltl•8 Department of Justice Department for Communlles Northern Ireland Housing Exècuts'vè Belf8sI Cty Council Belfast Health and Social Care Trust NIACRO Proballon Board for Northern Ireland 69,000 192,269 75.000 9,982 179,728 100,000 69.000 192,269 75,000 9,982 179,728 100,000 75,750 209,574 35.000 223,586 80,000 Th8 Executive Office Ulster Community Fund LINCS ARCS 1.097,365 1,097,365 1.139,709 16,805 16.805 Cenlral Iolher 123,382 123,382 25,402 1,765,551 148,784 1,888,933 102,644 1.866,263 ' Incoming r8sourc8s includè funds whare regnitIon criteria Is mat and th8 corresponding anUnt is accrued in charity dgbtors. 4.2 Inv••tm•nt Incom• Bank Interest reoeivable 2.266 2,266 1.377 4.3 other In¢omo Other Income 72,966 72,966 70,000 23
Community Restoratlve Justice Ireland Notes to the Financlal Statements (contlnued) Year Ended 31 March 2025 Charitsble actSvitias unstrICted funds Restricted funds Funds 2025 Funds 2024 notes Charitable actlvilies Support costs Governance { 926) 1,682,307 125,255 1,681,382 125,255 36,181 1,842,817 1,819,451 72,731 28,498 1,920,680 36,181 35,255 1.807,562 2025 2024 5.1 Support costs Wagés and salaries Employers NIC Pension costs Office and adminlstrallon 111,662 11,340 2,253 65,000 5.940 1,791 125,255 72,731 Gov•rnanc• cojts Audit fees Legal and other profèssional lees 8ank cha es 6.000 29,965 216 36,1 6,000 22,305 193 ,498 Stsff co•t• Tho total staff cosls and employee beneflts for Ihè reportlng PgTk)d are analysed as follows.. Wages end salaries Social security costs Employ8r contribulions lo penslon plans 697,197" 60,691 13,604 771,492 655',583 57,192 13,246 726,021 The average number ol employees during this financlal year were 2512024: 24) There were no employees whose total trnployeo benefits (excluding employer pension co81s) were greater than £60,000 in the current and preceding financial year. The Board members do not receive remuneration for thelr $éNlces as Trustees of the 8oard. Directly Incurred exponses 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 - £110.378- 3 {2024'. £101.970 - 31. This includes Salarles, Employerfs Social Securlty and pension ¢onlribulions. 24
Community Rèstorative Justice Ireland Notes to the Financial Statements (contlnued) Year Ended 31 March 2025 Intanglblo a880ts Other Total Cosl At 1 April 2024 Additions Oisposals Al 31 March 2025 20,000 20,000 20,000 20,000 Depreclatlon At 1 April 2024 Charge for the year At 31 March 2025 4,000 2.000 6,000 4.000 2.000 6.000 Carrying amount At 31 March 2025 14,000 14,000 At 1 April 2024 16,000 16.000 The Time Out Assessmgnt tralning methodology Is considered to be Individually matertal to the charfty. The net book valua of this inl8nglbl8 fixed asset is £ 14,000 {2024 - £ 16,000) and th8 remaining amortisation period is 8 ygars. Fixed assets Pfopety Equipment Tolal nott8 Cost At 1 Aprll 2024 Additions Disposals t31 ar¢ 139,433 225,357 384,790 25 139.43 364,79 DoprKlallon Al 1 April 2024 Charge for the year At 31 March 2025 8,366 2,789 11,155 202,908 16,967 219,875 211.274 19.756 31,030 Carrylng amount At 31 March 2025 128,278 5,481 133,759 At 1 A rll 2024 131,087 22,449 153,516 10 Oèbtor8 2025 2024 Debtors - Grant8 due on expended costs Prepayments and aocrued income Other debtors 670,805 13,099 135,673 819,576 397,078 21.590 418,668 25
Community Restorative Justice Ireland Notes to the Financlal Statements (continu•d) Year Ended 31 March 2025 2025 2024 11 Crodllor8: amount• f0111ng due wlthln on• 4T Trad8 cr&Oilors A¢¢ruals and deferred income Social Security and olher tsxes Other creditors 287,551 92,271 14,640 125.229 37,281 12 394,46 162.510 12 O•ferr•d Incom• Al 1 Apdl BHSCT DFC Amount released lo income At 1 March 20 16,101 4,862 3.366 7,136 8965 24,330 16,101 13 Analys18 of net a•s•t8 b•twe8n fund• Unrestricted funds Restrlcted funds Funds 2025 Funds 2024 Fixed assets Nel current assals 147,759 430.955 8.715 147,759 738,289 886.048 169,516 595,185 64,70 307.333 ,333 14 R•strfcted funds Ba18n¢o 4t ginning ol year Income & Dèbtors Expendllure Incurred 8alan¢• al ond of y•ar Other Departmènt of Justic8 Department for CommLtnities Northern.Ireland Housing Executive B811asl City Councll Bélfa51 Hèalth and Soclal Car8 Trust NIACRO Probation Board for Northem Ireland 51.750 2.716 69.000 192,269 75,000 9.982 179,728 100,000 (120,750) { 190,919) { 75,000) { 51-,472) (186.865) { 100,000) 4,066 45,000 7.137 3,'510 The Execulive Office Ulslar Community Fund LINCS ARCS C8ntral IOlh8r 393.475 { 150,734) 1,097.365 { 1,041,296) 298.810 16,805 25.402 { 15,858) { 25,402) 500.079 1150.734) 1.765.551 11,807,562) 307,333 The Executive Office programme reflects management fees earned by CRJI Over the last 4 years not released to unreslricled reserves Inole 16).
Community Restorativa Justice Ireland Notes to the Flnanclal Statements (continued) Year Ended 31 March 2025 15 Unrestrlcled funds Balance 8t b8gNining of year Transfor & Olher Income 8 Debtors Expenditure Incurred 8alanc• at end ol year G•neral General funds 264.622 151,986) 198,614 135.255) 375,995 Do8ignal•d Cor8 reserv8 Contingency c8pilalisallon 202,720 202,720 264,622 150,734 198,614 (35.2551 578.715 16 Transfer of funds A transfér of £150,734 was made from reslrtcted funds to unrestricted funds for manag8mént fees èarnod by CRJI from TEO - StaVs programme over the las14 yaars. 17 R•conclllatlon of chang•s In r••ourc•• to n•1 cash flow u8•d In ¢harltable aetlvStl•s 2025 2024 Net incomel{expendlturel for the financial year Depreciallon Interest Income Incr88se l {De¢rease) in deblors (Decrease Ilncrease in creditors 121,348 21,750 (2.2661 (400,909) 231,952 16,961 17,876 11,3771 162,649 { 172,988 Net cash used in charltable actlvltles 128.119 23,121 18 Analysls of changes In net funds 88lance ot beginning ol year Cash Balance at •nd of y•ar Cash at bank and short term deposit 339,028 125,8531 313,175 19 Dètalls of guarant•e The company Is Ilmited by guarant88 having no share capital. Al 31 March 2025 there wa5 2 members (2024- 2) where guarantee Is Ilmlted to £1. Every mémbèr of the company undertakes to contribute such amounl as may be r8quir8d not exceeding £1 to the assèts of the charitable company. in the event of company b8ing wound up while they are a momber, or within one year after he or she ceases to be a member. A contingent liability exists to repay grants reiVed should certain conditions not b8 fulfilled by the charity. In the opinion of the Trustees, the temis of th8 Letters of Offer have, or will be complied with and no luture liability is anticipated. 27
Community Restorative Justice Ireland Notes to the Financial Statements (continued) Year Ended 31 March 2025 20 Contlngencles A contingent liability exists to repay grants receivèd should certain conditions not be fulfilled by the charity. In the opinion of the Tnjstees, Ihe tern of the Letters of Offer have, or will be complied with and no future liability is anlicipaled. 21 Related partles There were no related paty Iransactions Incurred durlng the year or the precedlng year. 28
Community Restorative Justice Ireland Management Information Year Ended 31 March 2025 The following pages do not form part of the financlal slalemgnts 29
Communify Rgslorative Justice Ireland Detsiled Statement of Financial Actlvilies Year Ended 31 March 2025 2025 2024 Income and endowments Charltsble activities Department of Justice Departm8nt for Communities Northem Ireland Housing Execullve Belfast City Council 8elfa$t Health and Social Car8 Trust NIACRO Probation Board for Northem Ireland 69,000 192,269 75,000 9,982 179.728 100,000 75,750 209,574 35.000 223.586 80,000 Th8 Executive Office Ulstef Community Fund LINCS ARCS 1,097,365 1,139.709 16,805 Central Iother 148,784 102,644 1,888,933 1,866,263 InStment Incom• Bank interest receiv8b18 2,266 1.377 Other Income Other income 72,966 70,000 Income of ¢harllable actlvltle$ 1,964,165 1.937,640 30
Community Restorative Justice Ireland Notes to the Dotailed Statement of Flnanclal Actlvltles (continued) Year Ended 31 March 2025 2025 2024 Charltable Actlvltl•s Expended Acdvltles undertaken directly Wages and salarl88 Employers NIC Pension costs Rent and service charges Ele¢lriGity and heallng Repairs and mainl8nan¢e Insurance Travel costs Stslionery, printing and Soare Administration Volunteer expenses Members training Project costs Consullancy and m8diallon 188s General costs Depreciation Amortisation 585,533 49.350 11,351 19,790 12,198 5.518 5,920 1,486 4.451 29,9S3 590,583 51.252 11.455 24.220 7.959 9,806 2.988 371 3,951 31,131 9,197 924,877 1.804 1,065.889 165 15.876 2.000 19,7S6 2,000 1,681,382 1,819,451 Support Costs Wages and salaries Employers NIC Penslon costs Office and administration 111.662 11,340 2,253 65.000 5,940 1.791 125,255 72,731 Govemance Costs Audit fées Legal and other professional fees Bank cha es 6,000 29,965 216 6,000 22.305 193 36,181 28.498 Expendlture on charltable actlvltles 1,842,817 1,920,680 Net (expondlture) I Incom• 121,348 16.961 31