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2024-02-28-accounts

TRÓCAIRE (NORTHERN IRELAND) (a company limited by guarantee) ANNUAL REPORT AND FINANCIAL STATEMENTS

For the financial year ended 29th February 2024

Asqual (38) was displaced by the conflict in Tigray, Ethiopia. She lives with her children in the Mekelle Health Centre IDP camp where they have received support from Trócaire partner Daughters of Charity. Photo: Trócaire.

Cover photo: Lía López Blanco (7) pictured at the launch of Trócaire’s annual Lenten appeal as we marked our 50th Anniversary in 2023. Photo: Mark Stedman/Trócaire.

OUR VISION AND VALUES

We are Trócaire.

We work with local partners in the world’s most at-risk communities and with people in Ireland, north and south, to tackle the underlying causes of poverty and injustice and respond to the crises they create.

Together we bring about positive and lasting change for a just world

OUR VISION:

OUR VALUES:

TOGETHER WE ARE WORKING FOR A JUST WORLD

A world where:

• Solidarity

• Accountability

We respect the trust placed in us by always being open, honest, ethical and professional.

• Perseverance

We will not give up until we’ve achieved positive, lasting change.

• Participation

We believe that everyone has the right to participate in decisions that affect them and to have their voices heard.

• Courage

Along with our partners we always have the courage to speak out and act to achieve justice for all.

TABLE OF CONTENTS

SECTION 1: WHO WE ARE

SECTION 1: WHO WE ARE
How we bring about change 5
Where we work 6
Message from the Chair of the Board 9
Message from the CEO 12
50 years of solidarity 14

SECTION 2: WHAT WE DO

SECTION 2: WHAT WE DO
GOAL 1 16
GOAL 2 19
GOAL 3 22
GOAL 4 26
GOAL 5 29
Trócaire volunteer spotlight 33
Romero Award 33
Leading the way on localisation 34
Supporting and funding our work 36

SECTION 3: HOW WE’RE RUN

Report of the Directors 38
Financial review 47

Khadiatu Bongay is a member of the Masidama group in Matham Community, Kambia District, Sierra Leone. The group meet on a regular basis to discuss women’s rights, empowerment, and to run a village savings and loan scheme. Photo: Trócaire.

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Trócaire (Northern Ireland) Annual Report 2024 | 5

HOW WE BRING ABOUT CHANGE

As an International Non-Governmental Organisation (INGO) we work with local partners in the world’s most at-risk communities and with people in Ireland, north and south, to tackle the underlying causes of poverty and injustice, and respond to the crises they create. We believe that every person is born equal and with the right to a life of dignity, free from poverty, violence, and injustice.

Poverty is more than the absence of basic needs, it is the absence of opportunity, voice, power, and control over one’s destiny. We support people to use their power to create positive and lasting change.

Trócaire’s primary focus is to engage with those who are most impacted by poverty and inequality. This includes women and girls who face structural discrimination and barriers to gender equality.

We also mobilise and inspire people in Ireland, north and south, to take action on issues of global justice.

Our Theory of Change recognises that for change to be transformative, power imbalances need to be addressed at four interconnected levels:

This theory of change influences all country programmes and shapes our humanitarian, longterm development, and publicfacing work here at home. We strive to be accountable for the changes at all four levels through robust monitoring and annual evaluation of our international programmes and of our work right across Ireland. We also measure our progress in shifting power and voice to local communities as part of our commitment to partnership and localisation.

Our work is generously funded by the public in Ireland, north and south, and institutional donors, including the Irish and UK governments.

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Idier (name changed for protection), a mother of five, was supported by Trócaire partner Caritas in South Sudan with seeds and training. Photo: Achouth Deng

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WHERE WE WORK

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In 2023, Trócaire supported 2.2 million people across 20 countries in Africa, Latin America, Asia and the Middle East.*

This is an increase of 600,000 on the numbers supported in 2022. This increase is as a result of increasing humanitarian needs in many countries where Trócaire operates such as Ethiopia, Somalia and Sudan where we have seen large increases in people supported with humanitarian assistance.

  • People Supported are those who participate in our programming in some way and who we are confident will experience some change in situation as a result of our programming.

The approximate number of people directly supported in each country is listed in brackets (rounded to the nearest thousand) beside the country name.

  1. Somalia 480,000

  2. Democratic Republic of Congo (DRC) 68,000

  3. Rwanda 65,000

  4. South Sudan 72,000

  5. Sierra Leone 21,000

  6. Ethiopia 450,000

  7. Sudan 436,000

  8. Guatemala 25,000

  9. Lebanon 30,000

  10. Syria 15,000

  11. Honduras 50,000

  12. Costa Rica 13,000

  13. Myanmar 97,000

  14. Malawi 198,000

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Aleisar Arana Morales, from San Rafael las Flores
– which is home to the second-largest Indigenous
nation in Guatemala , the Xinka people. The
community are being pushed further into poverty
by mining activities on their land. Many leaders
in the Xinka community have been murdered
in recent years for protesting against the mines
which threaten their farming livelihoods.
Photo: Simone Dalmasso
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15
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7
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6 2
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With support from Trócaire, Medical
Aid for Palestinians has been able to
procure drugs and medical supplies
to be delivered into Gaza through the
Rafah crossing. November, 2023.
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Aleisar Arana Morales, from San Rafael las Flores – which is home to the second-largest Indigenous nation in Guatemala , the Xinka people. The community are being pushed further into poverty by mining activities on their land. Many leaders in the Xinka community have been murdered in recent years for protesting against the mines which threaten their farming livelihoods. Photo: Simone Dalmasso

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With support from Trócaire, Medical Aid for Palestinians has been able to procure drugs and medical supplies to be delivered into Gaza through the Rafah crossing. November, 2023. Photo: Medical Aid for Palestinians.

  1. Occupied Palestinian Territories & Israel (oPt-I) 60,000

  2. Zimbabwe 51,000

  3. Brazil 6,000

  4. Pakistan 4,400

  5. Tanzania 1,700

  6. Ukraine 34,000

Other: 1,635 (countries where small solidarity grants were provided)

Nashere Bali, 30, from Ocholoch Kebele, southern Ethiopia, is a programme participant of business skills training funded by Trócaire. Photo: Barnaby Skinner

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CONTINUING THE FIGHT FOR GLOBAL JUSTICE – A MESSAGE FROM THE CHAIR OF THE BOARD

It is inspiring to see the work of Trócaire over the past year laid out in such an engaging way in this report.

Martin O’Brien

As Chair of the Board of Trócaire (Northern Ireland), it is a privilege to witness the depth of empathy and solidarity shown by all those who contribute funds to support our work. I’m also deeply grateful to our truly amazing staff, volunteers and local partners around the world who work every day to deliver on our goal of a more just and fairer world. Last year, this combined generosity and effort enabled Trócaire to have a positive impact on the lives of over 2 million women, men, and children.

The past year has been a challenging one for the communities with whom we work given the ongoing effects of climate change and conflict as key

drivers of poverty. Climate change is having a hugely negative impact on the lives of communities in many of the countries in which Trócaire works.

The Lenten Appeal 2023 focused on Somalia where failed rains and the resulting drought led to half the population – 8 million people – facing acute food insecurity and malnutrition. In Malawi, people are facing huge challenges in relation to water – either too much with increased cyclones and flooding, or too little with drought drying up wells. The impact is the same with the staple maize crop washed away and destroyed or withering in the ground. Trócaire is supporting local partners in Somalia, Malawi and other countries as they work

Bishops Paul Dempsey and Fintan Gavin, Fr. Paul Thornton and Fr. Billy Caulfield and Gemma Mulligan (Diocesan Pastoral Coordinator) with Trócaire and Caritas staff visiting projects in Malawi. Photo: Jane Mellet/Trócaire.

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with determination and resilience to adapt to these climate shocks and reduce their vulnerability to them.

Conflict in the past year has again had a huge impact on some of the most at-risk communities that we work with overseas. Since October 2023, tens of thousands of people have lost their lives in Gaza, essential infrastructure including hospitals and schools has been destroyed, and millions are living without sufficient food and medical care. In other places like Ethiopia, Sudan, the Democratic Republic of Congo and Myanmar, where we also support local partners, the operating environment is full of risk. Despite this, we are determined to press on to provide much needed support to communities as they work courageously to improve lives despite the dangers.

Last year, 2023, was Trócaire’s 50th Anniversary year and our founding mandate is as relevant today as it was in 1973. Our mandate is not only to support

communities in the Global South as they strive to create a better future, but also to educate and mobilise people here at home to fight for a more just world and to challenge the power structures that drive poverty and injustice. Our supporters in Northern Ireland have continued to show their solidarity and support for the communities we serve – clergy, parishioners, volunteers, donors, educators, students and campaigners have all been very visible in the past year on the issues that concern us. In September 2023, it was great to see many of those supporters joining a very special event in Belfast to mark our 50th year.

Trócaire believes in the power of local people to make lasting change in their own communities and countries. I am proud to say that Trócaire continues to advance this ‘localisation’ agenda, trying always to shift the blance of power to our local partners who devise and implement the programmes, with Trócaire supporting them to do so.

Finally, I want to thank each of the members of the Trócaire (Northern Ireland) Board for their time, support, and dedication to the organisation’s mandate and for their part in ensuring that we meet the highest standards of governance and accountability. I look forward to continuing to work with the Board, our very committed staff team, volunteers, partners and supporters in the year ahead to deliver on our mission of a fairer world. Please continue to do what you can to support this important work.

Trócaire believes in the power of local people to make lasting change in their own communities and countries.

Esnarth Labana with a solar panel water pump funded by Trócaire in Malawi. Photo: Lamani Makina/Trócaire.

Annie Francisca, Chikumba Beekeeper in southern Malawi. Photo: Gary Moore/Trócaire

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LOCAL POWER, GLOBAL JUSTICE - MESSAGE FROM THE CEO

In the 50 years since Trócaire was founded, there has been much positive change.

However, the world remains a brutally unjust place. We face global threats on an unprecedented scale, including increasing human rights violations, erosion of democracy and multilateralism, climate change, and environmental degradation. Conflict and the displacement of peoples are growing both in scale and duration, and inequality remains solidly entrenched in many societies. Recent events in countries where Trócaire works, serve to highlight the human impact of these very real trends.

Since October 2023, the 2.23 million people of Gaza have been suffering on a scale that is almost unprecedented. The Israeli government and defence forces, in response to the appalling attacks by Hamas on 7 October 2023, carried out a brutal military campaign which has been in breach of international humanitarian law from its very outset. We have witnessed shocking levels of killings, famine, disease and suffering in Gaza. Trócaire’s partners have done their utmost to bring humanitarian

assistance to people in desperate need of support in Gaza, in spite of severe limitations on access.

implored the people in Ireland to “please keep demonstrating, to please keep advocating – we are left behind without dignity”. I hope our leaders honour Reema’s call and make us proud that Ireland acted on the right side of history in these darkest of hours.

To break the continuous cycle of violence in the Middle East, its root causes must be addressed. The foundation of our advocacy work has always been respect for international law. However, for decades the international community has failed badly in its obligations to support international law and hold the Israeli Government to account for violations of that law in the occupied Palestinian territories (oPt -I). Peace can only flourish where both sides feel secure. By working with both Palestinian and Israeli civil society organisations, and by ensuring accountability for past and present violations of rights, we aim to contribute to a just and lasting peace and to an end to poverty, inequality and violence.

Amidst all of the current crises, the suffering of the peoples of Myanmar and of Tigray in northern Ethiopia must not be forgotten. Almost 2.6 million people in Myanmar fled their homes following a military coup. Trócaire and our 25 local partners, operating in a complex and high-risk environment, support 62,000 people with humanitarian assistance.

The recent two-year conflict in Tigray, northern Ethiopia has claimed thousands of lives and displaced millions of people. For many months we could not access the Tigray Region when it was completely cut off from outside communication and from any aid supplies. Eventually, a fragile peace allowed us to expand the work of our Trócaire office in Mekelle,

Reema and Hala, our Palestinian colleagues and friends, send sporadic messages from Gaza to let us know that they are still alive. One of Reema’s recent messages

Caoimhe de Barra, CEO of Trócaire, and Ineza Umuhoza Grace, Founder and CEO of the Green Protector attending Trócaire’s international conference ‘Local Power, Global Justice’ at Dublin’s Royal College of Physicians. The conference marked Trócaire’s 50th anniversary. Photo: Mark Stedman/Trócaire.

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where a dynamic, committed group of colleagues are working with our partners to support the needs of the communities. Trócaire’s commitment to work with the most at-risk Ethiopian communities to achieve long-term change is as important now as it was nearly 50 years ago when Trócaire first starting working there.

The conflict in Sudan is having a devastating impact on the civilian population across the country. Sudan is on the brink of famine with more than 18 million people acutely food insecure, and millions of people forced to flee their homes, many of whom have fled into neighbouring countries such as Chad, South Sudan, Egypt, Ethiopia and Central African Republic (CAR), countries which themselves are grappling with conflict and humanitarian needs. The Nuba Mountains have seen an influx of almost 600,000 internally displaced people over the past year, stretching the limited resources in the region to a maximum. Through Trócaire’s programmes and alongside our partners, we have reached 436,000 people in 2023 in comparison to 155,000 in 2022.

Thankfully, there are positives amidst the challenges. A highlight this past year (March 2023/ February 2024) was Trócaire’s 50th Anniversary Conference, ‘Local Power, Global Justice’, which focused on two issues – the increasing erosion of civil society space, and the promotion of climate justice through a lens of localisation. Much was achieved by participants actively listening to and amplifying the voices and concerns of colleagues and partners in the Global South, in the knowledge that local power is the necessary starting point to achieve global justice.

With our partners, we helped contribute to a huge win at COP28. Global agreement was finally reached on the establishment of a Loss and

Dáil Éireann passed a motion in December 2023 calling for increased fossil fuel divestment and for the current Government to endorse the development of a Fossil Fuel Non-Proliferation Treaty. This was a welcome step and Ireland can show leadership by joining the growing group of countries who have declared support for this proposed Treaty. Bold new ideas and strong leadership are required to truly phase out fossil fuels. Otherwise, the poorest and most marginalised communities in the Global South will continue to pay the price of our inaction.

Damage Fund. The aim of this fund is that the wealthier nations of the Global North would provide financial assistance to vulnerable nations in the Global South, as the latter deal with the negative consequences of climate change to which they have contributed least. Worryingly however, the pledges fell far short of what is required, amounting to less than 1% of the real need. COP28 highlighted the deepening problem of global inequality and injustice, as many countries in the Global South cannot afford the transition to renewable energy. This is particularly so as their natural resources are being exploited by multi-national corporations with little benefit accruing to local communities, and often great harm being done in terms of violations of environmental and human rights.

In the past year, we have both celebrated our 50[th] anniversary and mourned the loss of valued colleagues – such as those staff members who worked with our partners in Gaza. However, we have never tired in our pursuit of justice, and we never will.

The urgent need for a phase out of fossil fuels and a transition to renewable energy is highly dependent on climate finance flowing to the Global South to support this transition. Unfortunately, COP28 made only small, overdue incremental steps, when what is urgently required is transformative change. There is a growing, worldwide sense of outrage at this sluggishness as the clock is ticking.

Trócaire’s vision of a just world and our determination to tackle the drivers of poverty and injustice are as strong and relevant as ever. Our world has changed since our foundation in 1973, and so have we, but we remain rooted in the values that shape us and in our belief that a more just and sustainable world is possible.

Tasneem Essop (left), Executive Director of Trócaire partner ‘Climate Action Network International, Julius Ng’oma, National Coordinator for Civil Society Network on Climate Change (CISONECC) in Malawi and Ineza Umuhoza Grace, Founder and CEO of the Green Protector in Rwanda, join climate protest outside the Dail. Photo: Garry Walsh/Trócaire.

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50 YEARS OF SOLIDARITY

How the support of the people of Ireland, north and south, has changed the lives of millions

Today, we work with local partners in the world’s most at-risk communities, and with people across Ireland to tackle the underlying causes of poverty and injustice. And we respond to the crises created by that poverty and injustice. Together with partners and supporters, we work on bringing about positive and lasting change for a just world.

Fifty years ago, the people of Ireland were stirred into action by scenes on their TV screens depicting devastating famine and flooding in Bangladesh. They responded with incredible generosity, donating £250,000 (€317,000) to the Catholic Church to deliver life-saving aid. This outpouring of kindness inspired the Church to establish an organisation to support people living in the world’s poorest regions. In February 1973, Trócaire was born.

Trócaire boxes from 1976, 1989, 1993 and 1995.

Trócaire’s mandate was put into action not long after it was established as it campaigned against apartheid in South Africa. The organisation funded human rights movements and trade unions, while lobbying the Irish Government to condemn the apartheid regime.

The Pastoral Letter of the Bishops of Ireland establishing Trócaire said the aim of the organisation was to be two-fold: “Abroad it will give whatever help lies within its resources to the areas of greatest need among developing countries. At home it will try to make us all more aware of the needs of these countries and of our duties towards them. These duties are no longer a matter of charity – but of simple Justice.”

Years later, Nelson Mandela thanked Trócaire, saying: “South Africans have a long association with Trócaire, who have not only been staunch opponents of apartheid but have also initiated and supported projects in South Africa since 1977.”

A Trócaire Anti-Apartheid poster from the 1980s. From the early 1980s Trócaire stepped up its advocacy campaign against apartheid.

Informed by this dual mandate, Trócaire, with the support of the people here at home, has changed the lives of tens of millions of people all over the world. The Trócaire Box, the focal point of the annual Lenten appeal, has worked its way into the national culture, and finds its place every year in hundreds of thousands of schools, homes and churches in the buildup to Easter.

The 1970s saw brutal conflict and human rights abuses in Latin America. Trócaire’s response to the effects of violations on the people in Chile, Nicaragua and El Salvador defined its commitment to improving the plight of the disadvantaged.

In El Salvador, the violent repression of farmers, students and church leaders by death squads acting under President Arturo Molina’s government drew Trócaire into what remains one of

Children pictured in North Korea during the famine. This photo was chosen by Newsweek as one of its Pictures of the Year, 1997. Photo: Justin Kilcullen.

Trócaire has also been to the forefront over the last half century in speaking up on behalf of the oppressed and marginalised.

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the most dangerous emergencyrelief programmes in its history.

While conflict took hold of Central American states in the 1980s, public attention shifted to Ethiopia, where famine killed almost one million people in 1984. People across Ireland donated £11.8 million (€15 million) to relieve famine in Ethiopia and the surrounding countries. The impact of these donations is still felt today.

At the time, it was said that a famine this severe could never happen again. But Somalia proved otherwise with the country plunged into hunger, disease and conflict just seven years later. There was no government, no local organisations, no infrastructure and a total collapse of institutions.

Trócaire launched a £1million (€1.27 million) appeal to aid people inside Somalia, and the money allowed it to rebuild clinics, schools and water sources.

Today Trócaire provides critical health services to over 220,000 people in Gedo in southern Somalia. Because of its 30 years of support in the region, Trócaire is described by local people as the “Mother of Gedo”. Trócaire’s 50th Lenten appeal focused on Somalia, where repeated failed rains have led to nearly eight million people – almost half of Somalia’s population – struggling to find food.

In 1994, more than 800,000 Tutsis and thousands of moderate Hutus were killed by Hutu extremists in the Genocide against the Tutsi. Staff in Rwanda reported horrific scenes. Trócaire was inspired by the determination of Rwandan people to pick up the pieces and begin to heal, and £6 million (€7.16 million) was raised to help the country rebuild.

Trócaire developed projects in agriculture, health, traumacounselling, education, community development and women’s development. Its medical programme served 200,000 people in south west Rwanda.

weather conditions. At the same time, Trócaire is advocating for climate justice.

In the late 1990s, Trócaire joined the Jubilee 2000 campaign which led to reductions in debt for some of the world’s most marginalised countries.

In 2013, three decades after 1,700 people from the Ixil Mayan community had been victims of genocide, Rios Montt, former military dictator of Guatemala, was held to account. There were huge implications internationally. Montt was the first former head of state to be charged with genocide in a domestic court, bringing hope to people in other countries that they too might one day see justice.

But a number of catastrophic natural disasters reminded the world of their vulnerability.

On St Stephen’s Day 2004, the Asian tsunami killed more than 250,000 people. Over the course of one-month Trócaire received a phenomenal £21.3 million (€27 million) in public donations.

The dawn of the new millennium saw the emergence of another issue which now has a major influence on the work of Trócaire and will continue to do so—that issue is climate change. From the early part of the century, communities who depend on rain for their agriculture, have been struggling to grow food in increasingly drought-prone conditions. Rainy seasons are becoming shorter and less predictable and dry seasons longer.

Trócaire is proud to have played our part through our support for more than ten years to the Centre for Human Rights Legal Action (CALDH) and the Justice and Reconciliation Association (AJR). Both of these organisations played a vital role in bringing Montt to justice, having first presented the genocide case to the Public Ministry in 2001.

Trócaire’s history is owned by the people in Ireland, north and south, who together for 50 years have shown unyielding solidarity with our partners and the communities they work with to protect and defend their rights to a life free from poverty, violence and injustice.

Much of Trócaire’s work today involves working with rural communities to adapt their farming methods to ensure their livelihoods withstand extreme

(Above) The Dunnes Stores strikers, who refused to handle South African produce, pictured outside the Henry Street store in 1985. Photo: Trócaire.

(Left) Displaced mother Namro with her child Meer (2) from Swat, inside a cave in Haripur where they were living. 1.7 million people were displaced from April 2009 following heavy fighting between the Taliban and Government forces in Northern Pakistan, 2009. Photo: Kim Haughton/ Trócaire.

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GOAL 1: DEFENDING HUMAN RIGHTS AND PROMOTING ACCESS TO JUSTICE

Trócaire tackles the structural causes of poverty by supporting the protection and empowerment of individuals and communities through a human rights approach.

Contrib ~~u~~ ting to Sustainable Development Goals: Goal 1, Goal 10 and Goal 16

Trócaire (Northern Ireland) contributed £0.4m to this Goal which was 4 % of total group expenditure on Goal 1.

People are supported to challenge unjust power structures that keep them in poverty. By claiming their rights, standing together and striving for justice and equality, women and men are tackling the root causes of injustice. However, this work frequently comes with a heavy cost. People are being oppressed, discriminated against, silenced and even killed for calling for their basic human rights. Indeed, the global trend of increasing attacks on human rights defenders (HRDs) continued in 2023. The year was also marked by the further erosion of democratic space by governments and corporate actors using restrictive laws and policies, judicial harassment, violence and intimidation.

There was increased political polarisation in Honduras and continued violence against HRDs; increased fighting and use of indiscriminate military airstrikes in Myanmar ; collaboration between elites and state institutions in Guatemala to obstruct a democratically elected president taking office (an attempted coup d’état); large-scale military action by Israel in Gaza , which has resulted in the death of tens of thousands of Palestinians; and contested election results in Zimbabwe in a context of high unemployment and hyperinflation, corruption, lack of basic public services, and increasing authoritarianism.

Disappointingly, there has been a reduction in funding at local, national and international level for addressing human rights issues and providing redress for affected individuals or populations. This not only fails those facing harm, but undermines the rules-based international system.

Despite these challenges and the often-serious risks to staff and partners, Trócaire continued to work effectively with communities and successfully engage with local and national authorities and other duty bearers. Meanwhile, our advocacy and communication work sought to highlight examples of injustices and seek policy reform and access to justice with a number of successes.

Our work in this goal area supported 80,444 people in five countries: Guatemala, Honduras, Myanmar, occupied Palestinian territories and Israel (oPt-I), and Zimbabwe.

Human rights violations took different forms in different countries, but across all of the above-mentioned countries, laws theoretically designed to protect national security were instead used to subject communities, civil society groups and individuals to surveillance, detention, harassment, threats, and violence, in an effort to stop them raising their voices and advocating for their rights. The erosion of democratic space and the lack of accountability for human rights violations remain the major challenges to our work. However, amid these challenges, there were small signs of improvements in governance. For example, despite continued oppression of HRDs in Honduras , the right to peaceful protest has been respected, and partner agencies report greater access to decision makers at national and local levels.

Another obstacle to ensuring access to justice included governments’ prioritisation of powerful economic interests over the basic rights and needs of

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communities. Particularly at risk are marginalised and indigenous communities.

Trócaire responded with holistic protection supports, tailored for indigenous women HRDs facing criminalisation. This included providing rights-based training, supporting indigenous networks to develop alliances and implement advocacy and communications strategies, and incorporating ancestral knowledge into psychosocial support for defenders. In Guatemala , legal training to gain recovery of community and ancestral lands was provided to 1,127 indigenous people (394 women and 733 men) from 53 different communities. As a result of the training, the community is better organised and more confident in negotiations with the state for the recovery of their land.

In response to closing democratic space, Trócaire recognised the importance of strengthening networks and alliances. In Honduras , partners developed and participated in alliances at local, national and international levels which further strengthened their collective power. This included the creation of an autonomous alliance of 11 local and national civil society organisations, designed to strengthen advocacy to defend the local environment from the harms of open-pit mining.

Examples of Impact:

Irma Yolanda with her son Marwin. Irma is one of the 11 Q’eqchi women from the community of Lote Ocho, Guatemala, who suffered serious human rights abuses during an armed eviction from her land in 2007. Irma is being supported in a civil law suit against the mining company Hudbay Minerals Canada Photo: Simone Dalmasso/Trócaire.

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• In Honduras , partners supported victims of historical human rights violations to access justice. Environmentalists were murdered for their defence of forests, water and protected areas. Trócaire partner agencies - COFADEH, ERICSJ AND CEJIL- participated in a committee to lobby the Honduran state to honour its obligations under the InterAmerican Court of Human Rights ruling on the 1983 murder of Herminio Deras (union leader, teacher and farmer). The committee’s work has seen government publicly recognise its role in the murder, and begin work on a proposed law for “Victims of the Implementation of the National Security Doctrine in Honduras”.

Innovations:

• When HRDs lives are threatened, they must act quickly to protect themselves and their families. Often, with the support of Trócaire, they re-locate and increase security precautions. Trócaire has piloted an Emergency Fund for at-risk HRDs to access flexible funding for emergency protection measures. A total of €45,000 was disbursed to partners in

Honduras, Guatemala and

oPt-I, where threats of violence to HRDs are particularly acute. In Guatemala , a total of 581 HRDs (275 men and 306 women) were supported through this fund.

intimidation by states, armed groups and corporate actors to restrict civil society space and discourage documentation of human rights violations is unfortunately commonplace. It has therefore become increasingly dangerous for HRDs and monitors to obtain and store evidence. Trócaire advises on technological solutions to enable the secure gathering and storage of evidence of human rights violations, and case management. Peer-to-peer learning facilitates sharing of knowledge and best practice in this area between country offices and partners.

Looking Forward:

As injustices and inequalities are becoming more widespread, and communities and activists face increased attacks from state and corporate actors, Trócaire will further invest in support to partners and communities to strengthen their physical and digital security, as part of their efforts to tackle injustice and the root causes of poverty. This support is part of a

holistic package (legal, health, psychosocial, security, emergency funding) to HRDs, particularly women HRDs, and other individuals and communities at risk. In addition to improved digital protection, Trócaire will continue to invest in technology and training to ensure more effective and safer processes for the documentation of human rights violations, analysis and advocacy.

Strategic litigation will continue as a major element of our work to achieve broader policy and legal change, for example, ensuring people’s access to basic services or prevention of their forced displacement from their land.

In Ireland, we will continue to campaign against corporate involvement in illegal Israeli settlements in Palestine and the Golan. Acknowledging the relationship between the impact of transnational corporations on human rights violations, environmental damage and greenhouse gas emissions, our Climate Justice work will involve campaigning for an effective and meaningful UN Treaty on Business and Human Rights and EU Corporate Sustainability Due Diligence Directive. Currently, the Directive applies only to companies with an annual turnover of over €150 million and more than 500 employees, excluding 99% of Irish companies. This links with our Goal 5 work to spread awareness and lobby key decision makers on corporate power, climate and environmental justice, protection of people in crisis situations and provision of overseas aid.

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GOAL 2: PROMOTING CLIMATE AND ENVIRONMENTAL JUSTICE

Trócaire supports poor and marginalised rural communities to sustain their livelihoods and to mitigate and adapt to the impacts of climate change and environmental degradation.

Contributing to Sustainable Development Goals: Goal 1, Goal 2 and Goal 13

The world stands at a precipice. The devastating impacts of climate change are no longer predictions. If unchecked, climate change will push an estimated 132 million people into poverty over the next ten years.

This last year has provided a stark picture of climate breakdown, from a crippling food crisis due to drought in the horn of Africa to vicious storms such as Cyclone Fr ~~e~~ ddy that ripped through communities in Malawi, Mozambique and Zimbabwe. The month of July 2023 was the hottest on record as all seven continents experienced extraordinary extreme weather events demonstrating that climate change affects everyone...but not equally.

Last year, our climate and environmental justice work

supported 288,211 people in 11 countries: DRC, Ethiopia, Sierra Leone, Somalia, South Sudan, Sudan, Malawi, Rwanda, Honduras, Zimbabwe, and Syria.

Country programmes demonstrated resilience and agility, surpassing goals and targets despite setbacks such as Cyclone Freddy in Malawi when more than one thousand people lost their lives, half a million people were left homeless, and countless livelihoods were shattered. Trócaire, alongside eight local partners (Churches Action in Relief and Development; Circle for Integrated Community Development; CADECOM Mangochi, Zomba and National Office; Lilongwe University of Agriculture and Natural Resources; BASEflow; and Civil Society Network on Climate Change), provided recovery support to

Trócaire (Northern Ireland) contributed £0.9m to this Goal which was 7% of total group expenditure on Goal 2.

Chimwemwe Sakunda, National Coordinator of Trócaire partner organisation, Catholic Development Commission in Malawi (CADECOM). With CADECOM Trócaire is helping communities to adapt to climate change. Photo: Gary Moore/Trócaire.

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individuals and communities devasted by the cyclone. Since the cyclone, Trócaire and its partners have been working with farmers to help restore the fertility of the soil which was destroyed by the mudslides.

Targets were also surpassed in Sierra Leone , where alternative environmentally-sustainable agroecological approaches exceeded expectations as more women and men adopted practices which re-booted farm ecosystems, including mulching to keep the soil covered and encourage biological activity for improved fertility.

Programming on Goal 2 expanded in fragile and conflict-affected states (FCAS), including Somalia, South Sudan, DRC and Ethiopia , focussing on an approach which strengthens long-term resilience while simultaneously ensuring that immediate basic needs are met. This is referred to as a nexus approach. In addition, where conflicts are a threat, a third dimension, peace-building, is implemented. This is called a triple nexus approach (longterm development/emergency response/peace-building). This approach is crucial if safe and resilient long-term futures are to be secured.

Trócaire’s Goal 2 work intentionally prioritises and promotes the integration of gender into our approaches by implementing measures to transform gender dynamics, focusing on empowering women, promoting their economic inclusion, and enhancing their resilience to climate-related challenges and shocks. These measures include prioritising the participation of women in decision-making processes related to natural resource management and disaster risk reduction, supporting women to actively engage in more sustainable agroecological farming, facilitating connections between women’s groups and financial service providers, as well

as establishing and strengthening women’s groups to generate income and promote social empowerment.

Working in difficult and complex contexts can have both positive and negative effects on our programme delivery. It makes our work more resourceintensive and poses challenges to implementation but it also generates innovative approaches.

In Somalia , severe weather and floods damaged infrastructure, crops, and water systems, hindering access to target communities. From this, we learned the importance of prioritising the integration of disaster risk reduction into our approaches, especially in FCAS, when promoting Market Systems, Agroecology, and Natural Resource Management.

The Global Report on Food Crises (GRFC) 2023 estimated that more than a quarter of a billion people were acutely foodinsecure, leading to significant malnutrition and adverse health effects, with increased vulnerability among women and marginalised groups, underscoring the need for innovative and tailored interventions. Innovation and growth in our programmes have led to the development of sustainable solutions. In Borena, Oromia Region, in Ethiopia , where drought has been intensifying due to climate change, communities rehabilitated 577 hectares of rangelands to mitigate drought impacts on pastoralists. This was done under a project funded by Jersey Oversees Aid using the Market Systems Development (MSD) approach. The project aimed to develop sustainable land use practices, improve rangeland condition, and increase the resilience of communities to climaterelated shocks. The rangeland management component worked on the availability of water and pasture for the pastoralist communities. Some

of the interventions included demarcating and fencing hectares of land to ensure that the grass grows; maintenance of wells and construction of ponds.

In 2023, several countries incorporated technology into programming, including solar power for irrigation in Rwanda and Somalia, and for boreholes in Zimbabwe . In addition, community structures were reestablished in six countries with participants trained in natural resource management and hazard risk mapping resulting in improved environmental stewardship as well as strengthened local capacity for sustainable land use and risk mitigation.

Examples of Impact:

• In 2023, through Irish Aid funding, Trócaire and our local partners trained 7,000 people from communities vulnerable to climate change, in vital agroecological principles and food sovereignty skills that contribute to climate resilience across programme countries. This training covered soil protection, water management, polycropping, seed conservation, nutrition, and food storage to enhance soil health and water retention helping to mitigate the impact of climate change. Sixty percent of participants were women. This initiative led to visible improvements in production systems, with more farmers now using leguminous crops and local seeds to enhance soil fertility, reducing reliance on costly chemical fertilisers and seeds.

• Trócaire noted significant increases in perceived household income in Malawi, Syria, and Zimbabwe , where 100% of surveyed households reported either ‘stable’ (maintaining income despite increased pressure on resources due to climate and conflict shocks) or

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• In Zimbabwe research on climate change and its gendered impacts highlighted the disproportionate effects on women and girls, such as increased workloads and reduced livelihood options. Findings from this research are being used to inform programming, policy and advocacy strategies to address gender-specific vulnerabilities to climate change.

‘increased’ income in 2023, thanks to economic livelihood programmes, including savings groups. Participants credited their success to engagement in agroecology and sustainable livelihood interventions facilitated by Trócaire and partners. These approaches help communities to adapt, improve their livelihoods and reduce the harmful impacts of climate change.

• In Ethiopia , 3,498 women, Innovation: men, and youth participated in savings group projects in Addis, • Agroecology is a novel approach South Omo, Tigray, and Borena. which farmers are increasingly These groups studied business adopting as they see its value skills, savings, and credit as a solution to rising input management, with 100% of costs and as a system that is participants showing significant resilient in extreme weather improvements in their and economic conditions. In understanding and application Zimbabwe, households and of business concepts. The communities are enhancing savings groups were also linked their resilience to climate with financial service providers change by reclaiming seed like Sinqe Bank and SACCO sovereignty through the Union in Ethiopia, enabling identification and recovery of members to access loans wild and indigenous foods. A for business investment. By lost crop, local millet, which prioritising women, Trócaire and has high nutritional value partners help address gender has been rediscovered and disparities, enhancing skills, is multiplying in areas where generating income and placing Trócaire and partners work with women in decision making communities. The cultivation roles). of millet is generating income and diversifying livelihoods, • In Rwanda , a new communityparticularly for women, while based analysis and planning improving food security and initiative supported by the supporting communities to Scottish Government and adapt to climate change. involving five local partners is empowering communities to • In Sierra Leone , farming address climate change impacts households can now access and injustice. This initiative market information through focuses on equal access to the Agricultural Knowledge resources, fair decision-making and Information System (AKIS) on climate issues, and tackling Aid, a platform that can be structural inequalities. installed on mobile phones, and Unstructured Supplementary Service Data (USSD), a communications protocol which allows interaction with the mobile operator’s computers. This innovation has

greatly improved access to market insights, most notably empowering female farmers to engage more effectively in markets and increase their earnings.

Looking Forward:

The impacts of climate change are intensifying and causing significant disruptions for people and the environment globally. Risks to food security, livelihoods, and the environment are affecting communities across our programme countries. Trócaire’s new Climate and Environmental Justice strategy will guide our work, emphasising the importance of a comprehensive and adaptable approach to accelerate progress, particularly for women. Building on effective strategies such as agroecology, natural resource management, market systems approach, disaster risk reduction, and women’s empowerment, we will continue to collaborate with local partners, womencentered organisations, academic institutions, ecosystem specialists, governments, and the private sector. Together, we will support communities in identifying and developing new solutions and adjusting our strategies to address both the immediate needs of climate-affected communities and the root causes of climate change.

Trócaire and our partners’ policy and advocacy work is a crucial element of our climate and environmental justice strategy where the focus is on complementary transformative policy change at local, national, regional and international levels through strong connections with local partners and climate-affected communities. Trócaire’s priority advocacy campaign 2024 – 2028 will focus on climate justice, in a collective effort to push for transformative change.

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GOAL 3: SUPPORTING WOMEN AND GIRLS – PROTECTION, VOICE AND LEADERSHIP

Trócaire helps women and girls to increase their safety, psychosocial wellbeing, meaningful participation and leadership.

Contributing to Sustainable Development Goals: Goal 3, Goal 5 and Goal 16

Trócaire (Northern Ireland) contributed £0.8m to this Goal which was 6% of total group expenditure on Goal 3.

Globally, women and girls continue to experience widespread discrimination in every aspect of their lives, with gender-based violence (GBV) a horrifying reality for many. Large-scale conflicts, reduced civil society space, and the devastating impact of the climate crisis, exacerbate risks for women and girls. These factors disproportionately affect women and rob them of the opportunity to thrive, secure their rights and safeguard their families.

Trócaire has worked with and supported millions of remarkable women and girls in Asia, Africa, the Middle East and Latin America in their fight to secure a better life; to protect themselves and their children; to have their voices heard and to claim their fundamental rights.

We continue to improve, adapt and deliver specialised GBV programming. Trócaire works in partnership with local organisations, particularly womencentred organisations (WCO), to deliver specialised interventions for GBV survivors and those at risk, in line with the Inter-Agency Minimum Standards for GBV in Emergencies Programming (2019). These include health responses to GBV (including Clinical Management of Rape and Intimate Partner Violence); GBV Case Management; Mental Health and Psychosocial Support (MHPSS); Legal Services; Women’s and Girls’ Safe Spaces; Referral Systems; Dignity Kits; Cash and Voucher Assistance; and Economic Empowerment.

growing global movements against gender equality. Unfortunately, some governments and major donors have made significant spending cuts in providing vital services for women and girls. This has resulted in increased demand for Trócaire’s and our partners’ services, particularly in Honduras, Costa Rica, DRC, Somalia and Ethiopia .

In Gedo in Somalia , climaterelated shocks (drought and flooding) and mass displacement led to a 252% increase in women and girls seeking specialist GBV response services in 2023 compared to 2022. Trócaire urgently scaled up health and GBV response services to meet this need, including increased provision of healthcare for survivors of GBV, individual psychological support, individual safety planning with survivors and cash assistance to help survivors to secure safety. In the same context, Trócaire supports displaced women and girls, including those who use our GBV services, to access secure and resilient livelihoods and supported 1,937 women and girls with skills-building training, 90 women and girls with training in entrepreneurship skills, and 21 women with start-up grants to set up small businesses.

In Tigray in Ethiopia , Trócaire established a holistic response service for GBV survivors including women’s and girls’ safe spaces, psychological support, and economic supports for women and girls affected by conflict. In 2023, this programme supported 104,291 women and 20,490 men.

Trócaire supports our partners, including women’s organisations and women HRDs, in the context of increasing threats and the

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In Myanmar , the 2021 military coup and ongoing civil war hindered access to many communities where we provide services, yet Trócaire and our partner KMSS have continued to provide Women’s and Girls’ Safe Spaces, GBV Case Management, Psychosocial Support and dignity kits to women and girls affected by conflict and violence. Women and girls who participated in a cycle of psychosocial support sessions provided by Trócaire and KMSS were supported to feel safe, calm, connected to peers and able to help themselves and others. Of those who accessed psychosocial support, 70% of women and girls were able to improve their capacity to cope with difficulty compared with the beginning of the support, and 20% were able to maintain their capacity to cope, which is a significant achievement given the significant ongoing stressors related to the coup and civil war.

The massive population displacement In Gaza has exposed women and girls to all kinds of risks. Trócaire and our partner Women’s Affairs Centre have been supporting women and girls affected by the current conflict to

access GBV case management, psychosocial support, cash assistance and safety planning.

In Zimbabwe , female church leaders participated in Trócaire partner, Youth Alive Zimbabwe’s programme, “SASA! Faith”[1] , which is a transformative methodology that works to change harmful social norms. The female church leaders went on to establish a young women’s fellowship group to support young women’s knowledge and skills and strengthen GBV support systems in their area. Participants received training from our partner Caritas Mutare on business and financial literacy. There are high levels of GBV, including intimate partner violence and child marriage, in the communities we work with in Zimbabwe. Some 44% of women and older adolescent girls in Zimbabwe have experienced physical violence or sexual violence, and these patterns of violence are exacerbated by emergencies and climate shocks including drought. Trócaire and our partner Musasa advocated to bring the Marriages Act and the Sexual Offences Act into line with the constitution, setting the age of

consent at 18. These legal reforms were passed in 2023.

In Rwanda, Trócaire and our partner Rwanda Women’s Network support women using an approach called Masidama to address harmful norms that limit women’s and girls’ freedom. This involves working with small groups of women over 13 sessions to support their confidence in making decisions that affect their lives. It also works with key leaders including male leaders in their communities to equip them to support women and girls. In Nyamagabe district, adolescent daughters of women participants formed their own Masidama Youth Group after seeing the positive impact for their mothers and families.

In 2023/24, our work under this goal area supported 179,108 women and girls, and 56,298 men and boys in 15 countries: Somalia, South Sudan, Demoractic Republic of the Congo (DRC), Myanmar, Ethiopia, Honduras, Guatemala, oPt-I, Zimbabwe, Costa Rica, Syria, Lebanon, Sierra Leone, Rwanda and Malawi.

Memuna Sesay during Goila women’s group meeting in Magbankani, Sierra Leone. Photo: Trócaire.

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Key achievements in 2023/24 included the provision of survivorcentred, specialised GBV services in 15 countries. This has resulted in high levels of participant satisfaction and in improvements in psychosocial wellbeing. Globally, 97% of participants were satisfied with GBV response and psychosocial support provided by Trócaire and our partners. Four out of five women and girls (81%) who participated in a 10-12 week cycle of group based psychosocial support provided by Trócaire and our partners experienced improvements in their capacity to cope with difficulties in their lives compared to before they joined these groups.

Examples of Impact:

women who were running for election. Trócaire and partners provided training on women’s and girls’ rights, leadership, effective governance and movement building to aspiring female candidates. Significantly, the proportion of women in parliament in Sierra Leone rose from 13% in the 2018 elections to 30.4% in the 2023 elections.

These services save lives, and support safety and wellbeing for survivors of violence. Almost all (99%) of adolescent girls and 80% of adult women were satisfied with the services they had received.

• In Zimbabwe, Trócaire, MUSASA and Zimbabwe Women Lawyer’s Association supported survivors of GBV by providing shelter services, psychosocial support, legal aid, healthcare services as well as cash support for transport to access specialised GBV services. Trócaire and partners supported 132 women religious leaders in faith spaces to increase their knowledge on GBV core concepts and how to safely refer survivors of GBV to our specialist GBV response services. This is a critical intervention, as many women and adolescent girls who are survivors of GBV reach out to faith leaders for advice and support and it’s important that the leaders are able to safely help them access services.

Innovation:

• Interventions to support women’s participation, voice and leadership have traditionally focused on women who are already active and engaged in political life. These interventions often focus on political campaigning, financing and manifesto development, and are vitally important when supporting women in political life. However, Trócaire and our partners primarily work with women who are discriminated against, marginalised and socio-economically excluded, and we believe that investing in these women and supporting their pathways into leadership positions will benefit women and girls, and societies as a whole. To address this gap, Trócaire developed Masidama, a methodology that addresses harmful social norms that limit women’s and girls’ participation and creates an enabling environment for women’s and girls’ leadership. Masidama was first developed in Sierra Leone, piloted in Rwanda and Myanmar, and will be rolled out in 2024 in Lebanon and Ethiopia. Feedback from women participants, their families and communities has provided strong evidence for the approach. One woman participant shared the following testimonies;

‘Before joining women’s group, I seemed to be living in darkness, when I met other women, I had the opportunity to learn from them about how to take care of myself... to talk in public, step by step, I increased my self-confidence. Later, my religious community found that I have capacities and elected me to be the chair of my basic religious community.’

Women participant, Masidama Group, Rwanda

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support in specific situations and contexts where guidance was previously not available. This process engaged a wide range of actors, including women-led organisations and women’s rights organisations, UN agencies, INGOs and academia to build consensus on key issues that were impacting quality service delivery in the countries where we work.

‘Before joining the group, I could not smile, I could not have joy inside me, I could not even cry. But one of the sessions that we had was entitled ‘’ Feeling listened to’’. I started feeling listened to by my fellow women, we had an open and sincere dialogue. For that time, I started being happy, now I can talk, smile’

Women participant, Masidama Group, Rwanda

Looking Forward:

• With USAID funding, Trócaire partnered with the Global Women’s Institute at George Washington University, and the global coordination structures for GBV and Mental Health and Psychosocial Support (MHPSS) to develop consensus-based global guidance on the provision of MHPSS services to GBV survivors in humanitarian settings. The topics for this guidance, focused on humanitarian settings, include the use of exposure techniques with GBV survivors, how to respond to disclosures of GBV in couples and family-based interventions, and managing risk of suicide among GBV survivors. This new guidance provides clarity for GBV and MHPSS service providers working in humanitarian settings globally on how to provide safe, survivor centred

In 2024, significant funding cuts by governments and major donors will put women and girls at risk in the countries in which we work. Our key focus will be working with our partners to keep lifesaving services open, respond to increased levels of need, and protect the gains that have been made. Climate change, conflict and gender inequality combine to exacerbate GBV risks in all contexts and impact the safety and wellbeing of women and girls. To respond to these intersecting crises, we need women’s and girls’ voices to be heard and their needs and priorities addressed now more than ever.

Trócaire will continue to work with our partners to strengthen and deepen our support to women and girls in need of protection, healthcare or social supports,

psychosocial voice wellbeing

SAFETY

and to support the voice and leadership of women and girls. This will include ongoing training and support to our partners who are providing services in line with international best practice, and rolling out Trócaire’s resources on providing survivor-centred psychological and social support at the community level. We plan to develop global training materials on how to safely manage sensitive data on survivors within our specialised protection of women and girls programming.

Trócaire will continue to engage in cross-country learning to effectively use our collective knowledge and resources and achieve results, including multicountry learning on participatory psychosocial support, approaches to change harmful social norms and approaches to support Women Human Rights Defenders. We will work with partners to prepare for elections taking place this year and particularly mitigate and respond to risks associated with elections.

Trócaire will continue to engage with and coordinate with our partners including local responders, women-centred organisations, other INGOs, UN agencies, states and donors to drive improvements within our sector.

leadership and power

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GOAL 4: SAVING LIVES AND PROTECTING HUMAN DIGNITY

Trócaire supports locally-led humanitarian responses to save lives, reduce suffering and ensure human dignity is protected.

Contributing to Sustainable Development Goals: Goal 1, Goal 2, Goal 3, Goal 5 and Goal 6

In 2023, Trócaire and our partners continued to provide vital humanitarian assistance to communities in response to the most critical and devastating emergencies worldwide, including in Sudan, oPt-I, DRC, Ukraine, Myanmar and Ethiopia.

Large-scale and protracted conflict continued to increase humanitarian need and insecurity, making access to crisis-affected communities more constrained and often dangerous. The effects of climate change led to more severe and frequent weather events, driving hunger and displacement, damaging local infrastructure, making access difficult and leaving communities stranded without support. In the face of these crises and challenges, Trócaire continued to support locally-led responses, with

a particular focus on supporting women and girls, and saw an increase of 40% in the number of people supported by vital humanitarian assistance compared to 2022.

In Myanmar , intense fighting across most states and regions in 2023 was compounded by a climatic disaster, Cyclone Mocha (May 2023), forcing civilians to flee their homes, often multiple times. As of December 2023, an estimated 2.6 million people were displaced nationwide, facing dire conditions and inadequate shelter. Trócaire continued to support local partners to provide timely and appropriate delivery of immediate relief to displaced civilians.

The Israeli military escalation following the indiscriminate attacks, hostage taking and killing

Trócaire (Northern Ireland) contributed £4.8m to this Goal which was 14% of total group expenditure on Goal 4.

Palestinians work to rescue their wounded family members, buried under the rubble of their home in the centre of Khan Yunis, Gaza Strip, November 6, 2023. Photographer: Mohammed Zaanoun

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of innocent civilians during the Hamas incursion on 7 October 2023 has led to a catastrophic war in the Gaza strip ( oPt-I). The unrelenting bombardment of Gaza has left the population of 2.3 million without essential services including electricity, food, water and fuel supplies with little to no access to hospitals and medical care. In the face of this devastation, Trócaire’s partners (Caritas Jerusalem and Medical Aid for Palestinians) provided locally-led immediate lifesaving support with food, cash, and psychosocial and medical care (benefitting 16,667 people).

In early 2023, a devastating earthquake hit communities in Türkiye and Syria killing and injuring thousands in the region and compounding needs for communities in Syria already affected from protracted conflict. With the majority of those displaced being women and children, Trócaire’s partners (Caritas in Syria) quickly responded, initially helping families forced to evacuate get immediate shelter, while transitioning throughout the year to supporting their long-term recovery.

Trócaire continues to respond to humanitarian needs in Ukraine , prioritising life-saving assistance for people on the front-line while supporting early recovery in other areas that have relative stability.

While drought has subsided in the Horn and East Africa, El Niño-induced heavy rains and flooding continued to hit parts of the east African region, including in Ethiopia, Rwanda, Somalia, South Sudan, and Sudan leading to the loss of lives and livelihoods and damage to critical infrastructure. Trócaire’s response, focusing primarily on women and children, provided immediate relief during the initial crisis, while promoting efforts to restore livelihoods in the medium to long term.

Last year, our work under this goal supported 1,624,480 people in more than 15 countries.

Examples of Impact:

• In DRC, Ethiopia and South Sudan , 34 water facilities were rehabilitated, providing access to clean water for 14,915 people. In South Sudan and Ethiopia , a communityled total sanitation approach substantially improved hygiene practices and access to toilets, reducing the long-term risk of preventable disease and death.

making during emergencies. In 2023, a total of 38,283 people (52% female, 48% male- 60% of them children) benefited from cash assistance in DRC, Ethiopia, Lebanon, Somalia, South Sudan, Sudan and Syria as a component of basic assistance services.

• Community-based Disaster Risks Reduction (CBDRR) approaches were rolled out across several countries to mitigate the impact of disaster risks including climatic shocks. In Ethiopia , communities developed community Disaster Risk Reduction (DRR) Plans. In South Sudan , DRR committees of 12 local communities developed action plans after conducting a participatory risk analysis. And in Malawi, 30 targeted communities were supported to develop and implement participatory scenario plans (PSPs) to build their resilience during the lean season and to better prepare for the impact of El Nino.

Innovation:

• In 2023, Trócaire identified six countries to pilot crisis anticipatory and early action, an approach that promotes acting before a disaster happens, to minimise the impact of crisis. In Ethiopia, the prepositioned funding was used to respond to a malaria outbreak beginning within a day of the alert being announced. In Somalia , the partner initiated an early flood response that reached the affected communities in less than a week. In Sierra Leone , the partner acted on an urban

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At Umdulu Clinic, Umdorein county South Sudan.mother Maryann pictured with her severely malnourished boy Kalo being attended to by clinic nutritionist Lydia Musa. Photo: Trócaire.

fire emergency by supporting prevention activities and rapid cash assistance to communities in affected areas. Overall, the funding has improved the timeliness of the service delivery to affected populations, encouraged localised decision making and avoided unnecessary administrative procedures in times of crises.

• Recurrent crisis, driven by climate change-induced extreme weather patterns across many of our programmes, leads to a cycle of reliance on humanitarian assistance for many communities. In Somalia, following an extreme drought and subsequent flooding, an approach was trialled linking highly vulnerable female-headed households with children currently receiving treatment for severe malnutrition, with financial support to improve their overall household food security. By providing three months of multi-purpose cash assistance, selected families had improved food security

and, crucially, saw a marked reduction in re-admittance to the treatment for severe malnutrition programme

Looking Forward:

This year, 2024, is expected to follow the 2023 trend of increased humanitarian need, with an estimated 300 million people around the world needing humanitarian assistance. Both large-scale and protracted conflicts will continue to drive need globally. In addition, the global climate emergency remains a critical challenge, intersecting with other drivers of need, while driving hunger and mass displacement. Funding for humanitarian response will remain a challenge in the face of growing needs, with the outlook for closing this funding gap remaining unfavourable.

In the face of such widespread challenges, Trócaire will continue to emphasise innovative and strategic approaches to further focus the scale, scope and quality of our humanitarian interventions. We will remain an active member

of the Caritas Internationalis confederation to support strategic interventions and magnify our impact. Locally-led responses will remain as the central pillar of our interventions. Cash-based programming will continue to be promoted as an effective and efficient use of resources that empowers people during emergencies. We will continue to promote approaches which seek to link immediate response to crisis, longer term interventions and activities conducive for peace (the ‘Nexus’).

Innovations around acting before a crisis develops (Anticipatory Action) will be broadened by making pre-positioned funding available for our partners to respond quickly and efficiently. The quality of our programme will remain a key focus in 2024 by further refining our tools and guidelines on how to ensure that all our interventions are delivered in a way that ensures safety, inclusion and meaningful access for all.

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GOAL 5: MOBILISING AND EDUCATING IN IRELAND TO ACHIEVE GLOBAL JUSTICE AND THE ERADICATION OF POVERTY

As part of our dual mandate Trócaire is committed to growing communities of change in Ireland north and south, and inspiring them to take action on global justice issues.

Contributing to Sustainable Development Goals:

Goal 1, Goal 2, Goal 5, Goal 13, Goal 15, Goal 16 and Goal 17

Trócaire (Northern Ireland) contributed £0.5m to this Goal which was 17% of total group expenditure on Goal 5.

myriad of ways including revising our branding and messaging to deliver a consistent and unified voice.

Last year, 2023, saw an increasingly challenging context for engaging and mobilising the people of Northern Ireland to achieve global justice and the eradication of poverty.

Through our communications Trócaire had its, and its partners’, voices heard on key issues such as climate change, the war in Gaza, women’s empowerment and conflict. Leveraging the 50[th] anniversary and the One Day campaign, Trócaire’s impact over the last 50 years was profiled in media across the island. Trócaire’s spokespeople were positioned as ‘go to’ experts for media in COP28 and the Gaza conflict. We collaborated with journalists and high-profile individuals to tell compelling stories of Trócaire’s and our partners’ work which resulted in our reach on all platforms increasing significantly.

Persistent economic uncertainty, the cost-of-living crisis, a changing society in Northern Ireland and proliferation of media combined with concerns around access to services meant that issues in Northern Ireland were to the forefront of most people’s minds here. These issues resulted in a greater challenge to Trócaire to stand out and be heard. In additional, a worsening global situation with increasing conflicts and humanitarian emergencies resulted in multiple and competing media stories .

To address these challenges, we adapted our approaches to engagement with, and mobilisation of, communities, parishes, schools, youth spaces, duty bearers and individuals in a

Through our outreach and engagement initiatives across Northern Ireland, we have mobilised the public to take action in support of key global justice

Some of our amazing Northern Ireland volunteers pictured with Caoimhe de Barra, Trócaire CEO, and Sister Medhin Tesfay from Ethiopia at the 50th Anniversary event at Riddel Hall in Belfast. Photo: Justin Kernoghan

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issues. We have achieved this by building dynamic communities of change in parish and educational settings and through ethical storytelling, campaigning, advocacy and volunteering.

We continued to lobby key decision makers on corporate power, climate and environmental justice, protection of people in crisis situations, and provision of overseas aid. We advocated for the immediate end to hostilities and violations of international humanitarian and human rights law in Israel and oPt-I, including an end to the siege of Gaza.

Through our fundraising and marketing campaigns we have shone a light on injustice. We brought to life the needs, issues and injustices facing the communities we work with around the world. Through the One Day campaign, we demonstrated how, together with the public in Northern Ireland, partners and communities, we have created positive and lasting change over the last 50 years.

GAA legend and Trócaire Ambassador Oisin McConville launched the Trócaire Christmas Appeal 2023 which focused on ‘Children in Conflict’. Photo: Justin Kernoghan

Examples of impact:

• As world leaders prepared to meet at the end of November 2023 for the COP28 Climate Conference , we collected signatures on postcards to be sent to the Prime Minister, Rishi Sunak, urging him to commit the UK government to funding the new Loss & Damage Fund. Some 518 supporters in NI took action calling for Climate Justice. To complement this, we also conducted an online campaign aimed at our MPs across the region, calling on them to tell the UK government to back the Loss & Damage Fund and to sign up to a personal pledge to back fair loss and damage funding in their own and their parties’ positions.

saving humanitarian aid was being restricted, 216 people in NI took our e-action demanding that the UK government use its influence to protect civilians and ensure unimpeded access of humanitarian aid.

focused on climate change and Somalia. In Lent 2023, staff and volunteers from NI spoke in both schools and parishes, reaching approximately 17,000 students and 14,000 parishioners with our story of the Mahat family from Somalia who were forced to leave their home and their farm when all their livestock died due to drought. We are grateful for the continued support of the northern Bishops and our Diocesan representatives during Lent. Our online liturgy resources continue to be used extensively by clergy over the Lenten period. In addition, a journalist from the Mirror NI/Belfast Live travelled to Somalia as part of our Lenten Appeal and this resulted in significant coverage of our work in the Gedo Region. This all contributed to significant public income for our work internationally.

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LtoR: Ashley Proud, Trócaire’s Myanmar Country Director, Sister Medhin Tesfay from Ethiopia, and host Claire McCollum at the Trócaire Northern Ireland 50th Anniversary event at Riddel Hall in Belfast. Photo: Justin Kernoghan

climate change, Gaza and corporate accountability.

Bishop William Crean, Chair of Trócaire’s Group Board, and Peter Heaney, Head of Region NI, with postcards from supporters asking the Prime Minister to back a fair phase out of fossil fuels and to deliver on a Loss and Damage Fund while at COP28.

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In the all-Ireland Trócaire Gamechangers 2023 programme St. Dominic’s Grammar, Belfast won 2nd prize in the post-primary category. Photo: Mark Stedman

Innovation:

Looking Forward

We will raise awareness, deepen engagement and inspire people in Northern Ireland to act on behalf of those facing global justice issues. We will continue to nurture relationships with shared value communities to mobilise together for change. We will do this by shining a light on the needs, issues and injustices facing the communities with whom we work.

With a renewed focus on climate justice, corporate accountability and conflict we will deliver a clear unified voice. In the face of escalating humanitarian need, we will continue to advocate for Ireland and the UK to meet their obligations.

By pursuing and developing strategic partnerships and evolving our approach to existing and new audiences, we will open new avenues to demonstrate how together we have created positive and lasting change for a just world.

Trócaire (Northern Ireland) Annual Report 2024 | 33

TRÓCAIRE VOLUNTEER SPOTLIGHT

Aideen D’Arcy – Ulster

Aideen D’Arcy has volunteered with Trócaire for over 15 years, taking part in a wide range of activities. In the past year she delivered Mass talks in parishes across the North during Lent. She also ran a gifts sale ahead of Christmas in her parish, Holy Family in Belfast, which raised over £6,000. Engaging with Trócaire’s campaigning work, Aideen collected the signatures of more than 150 people which were

sent to UK Prime Minister Rishi Sunak ahead of COP28 as part of the ‘All I want for Christmas is Climate Justice’ campaign. Aideen is a fantastic example of the dedication and positive action shown by our volunteers.

“I find volunteering with Trócaire to be very fulfilling and rewarding, knowing that I might make a very tiny contribution to realising Trócaire’s values and make a real difference to peoples’ lives,” said Aideen.

ROMERO AWARD

Sister Medhin Tesfay awarded ‘Romero International Award’ for her extraordinary courage and commitment

Sister Medhin has given tirelessly to the transformative and lifesaving work of the Daughters of Charity in Ethiopia for nearly three decades.

At the height of the conflict when there was no communication with the region, Sr. Medhin managed to provide relief items, supports and inspiration to her community.

An Ethiopian nun who has continued to help people in the Tigray Region of Ethiopia during the conflict that has raged there for two years was honoured by Trócaire.

Trócaire has worked with the Daughters of Charity since 1990 to support the disadvantaged and marginalised people living in poverty, helping with access to education, health, emergency response, and economic and livelihoods supports, particularly to women. Sister Medhin has given tirelessly to this transformative and life-saving work in Ethiopia for nearly three decades.

Sister Medhin Tesfay of the Daughters of Charity was presented with the Trócaire ‘Romero International Award’ by Archbishop Eamon Martin, Archbishop of Armagh and Primate of All Ireland, in recognition of her extraordinary courage and commitment.

Sister Medhin thanked the people of Ireland, north and south for their support which, she said, had helped save lives.

When recent conflict prevented access for the UN and International NGOs, Sr. Medhin courageously continued her work.

“Through your generosity, we have been able to shed light on people’s plight, share their stories

and advocate for the attention and assistance they desperately need. Your support has helped in saving many lives, illuminating a path towards a brighter future for these individuals, offering them a glimmer of hope and a chance for a better life.”

Trócaire CEO, Caoimhe de Barra, said; “Trócaire’s history is owned by the people here at home who together for 50 years have shown unyielding solidarity to those who are suffering in our world. It is also owned by our brave partners overseas, like Sister Medhin, who are at the centre of positive change for their communities.”

Sister Medhin Tesfay from Ethiopia, the 2023 recipient of Trócaire’s ‘Romero Award’, with Archbishop Eamon Martin, Archbishop of Armagh and Primate of All Ireland. Photo: Justin Kernoghan

34 | Trócaire (Northern Ireland) Annual Report 2024

LEADING THE WAY ON LOCALISATION

Localisation involves shifting the power more profoundly to our 218 local partners and supporting local civil society to gain more voice, visibility and influence within humanitarian and development systems and processes.

As sectoral leaders on the localisation agenda, Trócaire continues to deliver on its Partnership and Localisation Strategy (2021-2025). Localisation is no longer just a theory but a practical way of working that is being implemented across all programming.

We will continue to drive change in four key areas: i) Increase voice and influence for local actors; ii) Partner-led capacity strengthening; iii) Improve partnership quality; iv) Increase funding and resources for local actors.

Voice and Influence

Women-led organisations (WLOs) are largely excluded from humanitarian decision-making and coordination. This is despite the crucial roles they play in communities by empowering women and girls, and providing much needed services. In collaboration with the Gender Based Violence (GBV) Area of Responsibility (AoR), the global coordination body for GBV specialist organisations, Trócaire supported two WLOs (Active in Development Aid and Women for Change) to assume leadership roles in co-ordinating the GBV efforts in Somalia and South Sudan, respectively. This resulted in the creation of the Women-Led Organisations’ Leadership in GBV Coordination Resource Package, which has been shared globally and used by other organisations to further this work.

Under the leadership of Anna Tazita Samuel, Women for Change (WFC) in South Sudan has actively participated in decision-making at

national level as a member of the GBV AoR strategic advisory group. WFC’s participation challenges the barriers that many WLOs face, including unequal power structures, gender biases, and logistical or financial limitations. Despite these challenges, WFC’s leadership in GBV coordination was recognised within the sector, and they were selected in a competitive process to co-lead the GBV Sub-cluster at national level. This is the first time in the history of South Sudan that a women-

led organisation has co-led this strategic space, thus ensuring that local actors have a say in every step of the process to coordinate and strengthen GBV prevention and response efforts in South Sudan.

WFC’s leadership has positively impacted other WLOs who are engaging in humanitarian spaces. In collaboration with local authorities, Trócaire supported WFC to convene WLOs from across South Sudan to discuss

Anna Tazita, Executive Director of Women For Change, speaking during Trócaire’s Partner Advisory Group Meeting. Photo credit: PichazaWanga

Key highlights on Localisation in 2023/24:

Trócaire (Northern Ireland) Annual Report 2024 | 35

GBV coordination and locally-led efforts in South Sudan, with the aim of promoting increased WLO leadership.

Capacity Strengthening

Trócaire revised its Partner Capacity Assessment and Support (PCAS) approach with a view to the process becoming partner-led. This means that local and national partners have greater control and autonomy over their own selfassessments and that any plans they develop for strengthening their capacities respond to their identified needs. This is a good practice approach that encourages the shifting of power to local and national partners. The revised tool and guidelines were rolled out in 2023 across 14 country offices.

SEND Sierra Leone, a local partner that specialises in governance, livelihoods, health and education, embraced the new approach and transformed how PCAS was perceived and conducted. Trócaire provided training, resources and technical guidance to SEND’s senior management team as they led their organisation through a comprehensive self-assessment involving key staff from all departments.

Partnership Quality

Shifting power to local actors requires crucial changes in the traditional relationship between international and local organisations. Historically, the direction of accountability and feedback has largely been onedirectional, with international actors holding local actors to account. To move towards more equitable partnerships, Trócaire established avenues for reciprocal accountability, such that our local partners have the space and power to hold us to account and share their perspectives on the work we do.

One such mechanism is Trócaire’s Partner Advisory Group (PAG), comprised of Executive Directors from eight partner organisations across the countries we work

in, including four women-led organisations. The group meets on a quarterly basis and provides strategic oversight and guidance to Trócaire, bringing the perspectives of our local partners and communities to bear in influencing our work on localisation and partnership.

“Participating in the PAG has provided spaces to contribute to the accountability systems within Trócaire. It has been a space for sharing thoughts, engaging leadership of Trócaire and promoting transparency and accountability. Above all, it has provided much needed skills to engage with other actors at the local level on localisation.”

– MacBain Mkandawire, Youth Net and Counselling (YONECO), PAG member from Malawi

An unanticipated benefit has been members’ enhanced ability to push for localisation in their own contexts by leveraging this space for global solidarity and exchange with peers from around the world. Dr. Win Tun Kyi from Trócaire’s partner Karuna Mission Social Solidarity (KMSS) in Myanmar describes it as “an intercontinental bridge that connects the wisdom of Asia, Africa and Latin America civil society organisation leaders to Trócaire’s partnership and localisation strategy” .

Funding and Resources

One of the key challenges faced by Trócaire’s local partners is ensuring their organisations’ longterm sustainability and financial viability. This was the case for the Biodiversity Conservation Organisation (BIOCOOR), one of Trócaire’s partners in Rwanda, which works on conserving biodiversity, restoring natural ecosystems and promoting climate-friendly livelihoods for local communities. A relatively young organisation, BIOCOOR was heavily reliant on a single donor for funding and it needed to diversify its funding sources to ensure sustainability of its programmes.

Following its participation in training on resource mobilisation, conducted by Trócaire, BIOCOOR identified multiple avenues for increasing its organisational funds, including setting up an eco-tourism social enterprise as a new revenue stream, and targeting funding opportunities from new donors. Trócaire supported BIOCOOR to apply for a direct funding opportunity from a new donor by accompanying it through the process of concept note and proposal development and review, navigating the online application system and preparing for the interview and donor negotiations.

With this support, BIOCOOR successfully secured the grant, added a new donor to its portfolio and strengthened business development skills within its team. Most significantly, with the new funds, BIOCOOR will be able to sustain its work around the Lake Kivu and Rusizi river basin for the next six years by restoring islands in the lake and peninsula, planting over 150,000 trees and creating 150 green jobs in the local community.

Ange Imanishimwe, Rwanda, FounderDirector of BIOCOOR, demonstrating one of the indigenous varieties of fruits and vegetables that BIOCOOR is attempting to revive in the area. The plants are cultivated in the botanical garden at BIOCOOR’s BioInnovation Centre and distributed to community members once they are successfully grown. Photo Credit: Muiru Mbuthia

36 | Trócaire (Northern Ireland) Annual Report 2024

commitment to compassion, resilience and hope.

SUPPORTING AND FUNDING OUR WORK

Institutional Funding

Institutional Funding through Trócaire (Northern Ireland) contributed £1,005,433 to our global operations in FY23/24, representing grants received from UK Channel Island donor Jersey Overseas Aid (JOA) £187,357 and the UK Foreign, Commonwealth & Development Office (FCDO) £818,076. The UK Aid Match project in South Sudan commenced its second year of activities after receiving an ‘A’ rating from FCDO in its first year of delivery. In Zimbabwe, the UKAM project is in its first year of implementation, with a project end date of March 2026. Both projects focus on strengthening the food security of people in their respective communities through sustainable livelihood approaches. These funds were complemented through public income from the 2021 and 2022 Lenten appeals which focused on the current situation and needs of people living in South Sudan and Zimbabwe. In 2023, Trócaire was also successful in securing a place on the competitive Conflict, Security and Stabilisation Framework (CSSF) (renamed to Integrated Security Fund (ISF) from April 2024). Trócaire is a

Our ambition is for Trócaire to have sustainable annual income to enable us to deliver our lifechanging programmes and to mobilise the people of Northern Ireland to achieve global justice.

Income in 2023/24 came from a diversified and strong portfolio of institutional donors, and a growing supporter base amongst the public. Trócaire increased supports to local partners to strengthen their ability to directly access funding from donors.

In 2023/24, €3.7m was raised for sudden onset emergencies with £0.4m (12%) of that in Northern Ireland. It is a source of inspiration that people all over Northern Ireland responded with such generosity to support humanitarian efforts in Syria following the earthquake, and in Morocco, Ukraine and in Gaza.

In 2023-24, we raised a total of €97.2m from the public in Ireland and our institutional donors with £9.3m of that from Northern Ireland.

In 2023, Trócaire marked 50 years of working together with partners, communities and the support of the people of Ireland, north and south, to achieve positive and lasting change. We launched our One Day campaign to showcase the profound impact of these collective efforts, working together for a just world. It told stories of the countless ‘One Days’ over the last 50 years that have transformed lives, a testament to our shared

Public Fundraising

We are immensely grateful for the generosity of supporters in Ireland, north and south, whose kindness makes our work in at-risk communities around the world possible. In 2023-24, we received €30.9 million from the public in Ireland with Northern Ireland contributing £7.6m (29%) of that, an exceptional amount in light of the challenging environment. We appreciate the continued support for our annual campaigns and appeals in response to adverse world events.

Our Lent appeal raised more than €8.4m with £2.5m (35%) of that in Northern Ireland. Once again, people across Northern Ireland were unwavering in their support for our annual Trócaire Box Lenten Appeal which centred on the devastating and prolonged drought affecting communities in Somalia. Our Christmas appeal focused on children caught in conflict in Ethiopia, South Sudan, Ukraine and Gaza.

Ryan (10), Conall (8) and Freya (4) McConville launched Trócaire’s 2023 Lenten Appeal in Trócaire’s 50th Anniversary year. Photo: Justin Kernoghan

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preferred supplier under the Women Peace and Security Theme. This enables Trócaire to access a large amount of funding opportunities through commercial contracts, achieving an ambition set in the organisational Institutional Funding Strategy.

Looking Forward

The external context in which we operate is ever changing due to macro and micro environmental factors. Increased competition for funds, an increasingly diverse society, currency fluctuations and economic uncertainty all affect our capacity to attract funding and raise awareness. We must continue to adapt to ensure we remain relevant, with refreshed, and relatable communications founded on latest insights into current and potential supporter motivation and behaviour.

Though the external environment continues to be volatile, there have been some positive strides with funding uplifts from the UK government. We have a new institutional funding strategy in place for 2022–2025. Our aim is to grow the number of funders who would consider supporting Trócaire. Active engagement with working groups such as BOND and directly with FCDO and other UK government funding

Joy Milliken (6) from Ballyclare and Noah Waring (7) from Belfast help launch Trócaire’s Christmas ‘Gifts of Change’ ethical gifts range for 2023. Photo: Justin Kernoghan

mechanisms will continue to be a priority, particularly in the context of an upcoming General Election and the announcement of a new match fund similar to UK Aid Match in 2024, published in the UK Government International Development White Paper (2023).

As in the previous years, we also look forward to establishing new partnerships across the UK with other NGOs and academic research institutions, such as Queen’s University Belfast, in a bid to access research-focused funding streams such as the Darwin Initiative. Enhanced collaboration and learning across country groupings – Fragile and Conflict Affected States; Climate Change and Gender; and Human Rights – will allow us to seek opportunities for tailored funding for programming, research and learning that aligns with the thematic priorities under these country groupings.

In 2024/25 we look forward to the continuing implementation of projects that have received funding in both South Sudan and Zimbabwe and to applying for more funding as the calls become available. We hope to strengthen our capacity to lead commercial contracts through the ISF Framework from the FCDO.

Mark McMahon from Trócaire accepts an amazing donation to the Lenten Appeal 2023 from students of Dominican College, Belfast.

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REPORT OF THE DIRECTORS

The Directors submit their report together with the audited financial statements of the company for the year ended 28 February 2024. The Strategic Report and Directors’ Report are presented, together as a Combined Strategic Report and Directors’ Report.

PUBLIC BENEFIT – VISION, MISSION & VALUES

Trócaire (Northern Ireland) envisages a just and peaceful world where people’s dignity is ensured and rights are respected; where basic needs are met and resources are shared equitably; where people have control over their own lives and those in power act for the common good.

Inspired by Gospel values, Trócaire (Northern Ireland) works for a just and sustainable world for all. Under its constitution and in line with Northern Ireland charity regulation its Objects are:

Trócaire (Northern Ireland) does this by:

The work of Trócaire (Northern Ireland) is more specifically defined by the Subsidiary Objects in its constitution, which are:

Trócaire (Northern Ireland) is a subsidiary of Trócaire (see below). Trócaire (Northern Ireland) carries out most of its international programme work through the Country Offices of Trócaire, which are branches of the parent entity registered in their respective countries in Africa, Central America, Asia and the Middle East. Trócaire (Northern Ireland) has a services and funding agreement in place with Trócaire, the parent body, which grants responsibility to Trócaire for the development and overall management of the overseas programmes within the framework of its strategic direction, policies and standards. Trócaire (Northern Ireland) directly implements programme activities including fundraising, development education, campaigning and advocacy in Northern Ireland, under the Trócaire (Northern Ireland) plans, in alignment with Trócaire’s strategy.

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STRUCTURE, GOVERNANCE AND MANAGEMENT

Registration and Constitution

Trócaire (Northern Ireland) is a company limited by guarantee not having a share capital, governed by its memorandum and articles of association. It is a charity registered and domiciled in Northern Ireland under the Charities Act (Northern Ireland) 2008 and with the Charity Commission (charity number NIC103321). Its principal, and registered, office is 50 King Street, Belfast, BT1 6AD.

Trócaire (Northern Ireland) was incorporated to aid communities in the developing world by the relief of poverty and the advancement of education. This is achieved by providing support and relief to communities through development and emergency projects around the world and by carrying out education, campaigning and advocacy work in Northern Ireland on the global causes of poverty and injustice.

Composition Of Group

The company is a subsidiary undertaking of Trócaire, a registered charity in the Republic of Ireland. On 1st March 2020 the operations, assets and liabilities of Trócaire “The Trust” transferred to Trócaire “Company Limited by Guarantee (CLG).” The control of Trócaire (Northern Ireland) as a subsidiary company was transferred on 1st March 2020 as part of this transfer of operations with no break in control. Throughout this report the term Trócaire is used to refer to Trócaire (Northern Ireland)’s parent entity.

Trócaire is the sole company member of Trócaire (Northern Ireland). It is on this basis that Trócaire (Northern Ireland) has been deemed a subsidiary of Trócaire. Trócaire (Northern Ireland) leverages significant support from its parent entity including HR, Finance, ICT and management support. The Chief Executive Officer of Trócaire is Caoimhe de Barra.

Company Members

With the enactment of the updated constitution on 3rd April 2020 the sole Company Member is Trócaire, the parent entity registered in the Republic of Ireland with the Company Number 661147.

Northern Ireland charity law. The Board meets formally at least four times a year. Board Directors undergo an induction programme to ensure that collectively they have the overview necessary for the proper governance of the organisation. Ongoing training is arranged as and when a need is identified. Trócaire (Northern Ireland) Board Directors are also encouraged to travel overseas to view Trócaire’s international programmes at first hand.

The Board currently consists of four Directors and includes one Directors from the parent Board. The Head of Region for Trócaire (Northern Ireland) serves as Company Secretary, and this is currently Peter Heaney.

The Board of Directors regularly reviews and agrees the Terms of Reference document before changes are finally approved by the Trócaire Board. The Terms of Reference sets out details of the Board’s role in developing and approving annual plans, their stewardship for the finances of the organisation and the Directors’ responsibilities regarding safeguarding. It also sets out areas where the Board advise management including high level risk management, maintaining best practice in line with the charity sector in Northern Ireland and maintaining good relations with stakeholders.

During the year, the Directors provided oversight of the operations of Trócaire (Northern Ireland). The Directors reviewed strategic risks to the organisation which are summarised in the table on page 44.

Decision Making

The Board of Trócaire (Northern Ireland) are the custodians of the vision, mission and values of the company; they approve the integration of the Ireland strategy in Northern Ireland, annual activity plans and budgets, and ensure the organisation is effective and accountable. Programmes are approved within agreed strategies on the basis of proposals that are subject to formal appraisal, approval, monitoring and evaluation. Trócaire (Northern Ireland) have a services and funding agreement in place with Trócaire, the parent body, which grants responsibility to Trócaire for the development and overall management of the overseas programmes within the framework of its strategic direction, policies and standards.

Board Of Directors

The company is managed by a Board of Directors. Additional Directors may be appointed at any time by the existing Board of Directors. The members of the Board are subject to retirement by rotation. The Directors are also the charity trustees under

40 | Trócaire (Northern Ireland) Annual Report 2024

Profiles of Trócaire (Northern Ireland)’s Current Board Members

Martin O Brien Martin O’Brien is the Executive Director of the Social Change Initiative (SCI), a Belfast-
(Chairperson) based international NGO working with activists and donors to support and improve
the effectiveness of their work for progressive social change, particularly in divided
societies. Prior to joining SCI, Martin worked at the Atlantic Philanthropies where he
was Senior Vice President. Martin previously led the Committee on the Administration
of Justice in NI (CAJ). Martin took up his position as Chair on 1stJanuary 2023.
Dr Satish Kumar Dr M. Satish Kumar is a Director for Internationalisation, a member of the AHRC
Peer Review College and a leading international expert on colonial and postcolonial
studies on South Asia. Satish has been an advisor on international development and
higher education to the UK Department for International Development, Northern
Ireland Assembly and Indian Government. He has also held a number of Visiting
Professorships in Banaras Hindu University, Jawaharlal Nehru University and the
University of Calcutta.
Catriona McCarthy Catriona McCarthy is Director for Global Engagement at Ulster University. She has
spent 20 years in the internationalisation of Higher Education, having previously
worked for a number of Scottish Universities. Catriona is Vice Chair of the British
Universities International Liaison Association (BUILA) and serves as a member of both
the Universities and Colleges Admissions Service (UCAS) International Advisory Group
and is also on the Strategic Advisory Committee of the UK Council for International
Student Affairs (UKCISA). She sits on the Advisory Board of two successful Ed-Tech
companies and on the Visit Belfast Ambassador Circle Steering Group.
Nicola Skelly Nicola Skelly is the Washington Ireland Program’s Executive Director and has 20 years’
senior experience in higher level education, heading up the Vice-Chancellor’s office at
Queen’s University Belfast, and holding a previous position as Head of the University’s
Research Policy and Postgraduate Office. An advisor to five Vice-Chancellors at Queen’s
University, Nicola has provided integral support on complex and sensitive issues and
has worked closely with global figures such as Hillary Rodham Clinton, whilst leading
the development and implementation of the work of the Queen’s University Executive
Board.

Trócaire (Northern Ireland) Annual Report 2024 | 41

Member Attendance Tenure Board Focus 2023/2024
(inc. AGM)
Martin O’Brien (C) 5/5 5 years • Overseeing TNI performance against strategic objectives
including impact, KPIs, key achievements and priorities.
Sr. Carmel Flynn 2/2 Retired
June 2023		 • Approving TNI’s annual budget, overseeing quarterly
finances and improving TNI finance policies and
reporting.
Dr. Satish Kumar 4/5 5 years
• Approving TNI audited financial statements and annual
Tiarnán O’Neill 0/2 Resigned report.
June 2023 • Overseeing TNI Strategic risk register and undertaking
deep dive into specific areas of risk management,
Nicola Skelly 3/5 1 year notably safeguarding and health and safety.
Catriona McCarthy 4/5 1 year • Identifying TNI board gaps and agreeing a Recruitment

The Sabenty “All Agree” group in Rosint Kalangba Community in Sierra Leone. The group produce ground cassava with resources supplied through The Cotton Tree Foundation and Trócaire with support from the EU. Photo: Trócaire.

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Volunteers

Trócaire (Northern Ireland) is dedicated to improving the lives of people living in poverty and dealing with human rights abuses and injustice around the world. Our outreach and awareness raising is central to that work, in enabling us to increase awareness of global issues here at home, helping people to understand the root causes of those issues and empowering them to take action in support of the people we work with. Our volunteers play a key role in supporting our work in schools and parishes throughout Northern Ireland. They help us to extend our reach, to fundraise for our work and to campaign and advocate on issues that are affecting the communities we work with overseas. Volunteers bring valuable skills, experience, local insight and energy to our work in Northern Ireland and we are incredibly grateful for their continued commitment to our work. We currently have 22 active volunteers across Northern Ireland who provide invaluable support to our major fundraising campaigns such as Lent and Christmas and who also engage with our advocacy work at local and international levels.

Safeguarding

Trócaire (Northern Ireland) believes that all individuals have the right to live with dignity and freedom from exploitation and abuse. Safeguarding people from exploitation and abuse caused by our representatives, programmes or activities remains a core commitment for Trócaire as part of the accountability framework. Trócaire has worked extensively to ensure that safeguarding is well embedded throughout all of our work.

In addition to group-wide Trócaire global safeguarding policies, additional policies and procedures have been developed to address specific safeguarding considerations associated with our work in Northern Ireland. These include a Policy on Communicating with Supporters who may be vulnerable, Visitors Policy and a use of Images Policy. Training on safeguarding and associated policies forms part of induction for all staff and volunteers with regular refreshers.

Trócaire’s Safeguarding Commitment Statement and policies are published on Trócaire’s website: https:// www.trocaire.org/about/accountability/safeguarding/

Safeguarding concerns can be reported to Trócaire by contacting a member of staff or through our confidential e-mail address: safeguarding@trocaire. org

Complaints Management

Trócaire (Northern Ireland) has an effective complaints policy and process in place that is

reviewed regularly. In the last year we received 15 donor complaints. Trócaire (Northern Ireland) welcomes and values feedback from our stakeholders. Trócaire is committed to continuous improvement and learning; stakeholder feedback enables us to identify areas we can improve. Trócaire (Northern Ireland) is also accountable to the Fundraising Regulator and ensures compliance to best standards and practice in fundraising and supporter communications.

Counter Modern Slavery and Trafficking in Persons

Trócaire (Northern Ireland) welcomes The UK Modern Slavery Act 2015 (as well as donor requirements) and the duty it places on organisations, including Trócaire (Northern Ireland), to disclose publicly the steps they are taking to prevent modern slavery in their own organisations and in their supply chains. Trócaire (Northern Ireland) considers that modern slavery and trafficking in persons both abuses and exploits an individual and will therefore not tolerate this within any of our programmes or activities or by any person representing Trócaire (Northern Ireland), including partner organisations whether within or external to our programmes and activities. Trócaire (Northern Ireland) recognises there is more work required. We are committed to continuing to review, monitor and evaluate our policies, procedures, agreements and training to ensure modern slavery and trafficking in persons does not occur in Trócaire (Northern Ireland)’s work.

Commitment To Standards In Fundraising Practice

Trócaire (Northern Ireland) is fully committed to achieving the standards contained within the Code of Fundraising Practice as set out by the Fundraising Regulator in the UK. The Code of Fundraising Practice sets the standards that apply to fundraising carried out by all charitable institutions and thirdparty fundraisers in the UK.

The purpose of the Code of Practice is to:

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Trócaire (Northern Ireland) continues to work to meet the standards as set out in the Code of Practice that was updated in 2019 by the UK Fundraising Regulator.

Ethical fundraising

Trócaire (Northern Ireland) has adopted Guidelines for Charitable Organisations on Fundraising from the Public. Staff, volunteers and anyone else fundraising on behalf of Trócaire (Northern Ireland) are fully trained.

Risk Management

Risk Management is a crucial part of Trócaire (Northern Ireland) arrangements. This is particularly the case as we find ourselves in an increasingly uncertain global environment where risks can arise and conflate at short notice. Our approach is underpinned by the following:

We provide information on this approach below, together with commentary on key, strategic risks.

Three Lines of Defence Model

We adopt a three lines of defence approach to risk management and internal control. This is made up of:

  1. A first line, comprising the policies, processes and procedures for the day-to-day management of operations and application of internal controls.

  2. A second line, representing the risk management and compliance / oversight functions and activities.

  3. A third line, the Internal Audit function / independent assurances on the management of the activity. Trócaire has a dedicated Internal Audit Unit that reports to its Audit & Risk Committee and undertakes a range of assurance and consultancy assignments both in Ireland and in our overseas operation.

Three Lines of Defence Model

----- Start of picture text -----
Board/Committees (ARC)
Senior Management
1st Line of Defence 2ND Line of Defence 3RD Line of Defence
Management of Risk Management Internal Audit
operations
function
Policies and procedures
Compliance
Process risk
functions
management
& internal
controls
Regulator(s)
External Audit
----- End of picture text -----

In the Three Lines of Defence Model, management control is the first line of defence in risk management and internal control, second line of defence is the various risk and compliance oversight functions established by management, and independent assurance is the third.

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Risk Ranking Risk Description:
& Trend
Attract and Manage Institutional Funding:This is the risk we cannot attract sufficient
1. institutional funding or manage funders’ requirements sufficiently well to meet our
mandate and implement our objectives. The funding environment, particularly regarding UK
government (FCDO) funding is challenging and we continue to implement donor engagement
strategies.
Delivery of the S Sudan UK Aid Match Funded Programmes:This relates to the risks of
2. delivering this programme. South Sudan is a fragile state and security can deteriorate and
access to one or more project locations can be severely restricted or impossible, potentially
hindering our ability to deliver our agreed activities with FCDO funding. A number of
mitigations and monitoring controls are in place to address this risk.
This relates to the risk of the impact of a challenging context in Zimbabwe on our ability
3.New to deliver the project and achieve the programme outcomes. This risk is monitored by the
programme team in country.
4. Public Income / New Donors / Income Growth:This is the risk we cannot maintain or grow
public funding, especially unrestricted, and also attract and retain sufficient numbers of new
supporters. There are many competing charitable causes. We have a number of controls in
place to monitor income trends and trends in public sentiment.
Staff Management incl. workload: There is a risk that we do not effectively recruit, develop
5. and retain staff and that workload pressures create stress among staff, impacting on
performance and staff well-being. A number of measures have been implemented to monitor
and manage this risk including a new framework for workload management. However,
recruitment continues to be a challenge.
6. Fraud:This is the risk that fraudulent activities by staff, volunteers, contractors, imposters or
partners expose Trócaire to financial loss and erosion of reputation/credibility amongst key
stakeholders. During 2023/24, an internal audit was carried out on public income procedures
to ensure that our controls are constantly reviewed.
7. Data Protection and Regulatory/NI legislation compliance:This risk refers to the impact
that a failure to comply with data protection requirements and NI legislation would leads to
a compromise of our data and reputational damage; as well as the impact of data protection
policies on fundraising, public engagement and other activities.
8. Security:The Belfast Office is located in an insecure part of the city with increasing incidence
of drug and alcohol abuse. There is a risk to lone working, particularly with the Outreach
team. There are multiple security controls in place including safeguarding policies and a
security plan.
9. Health and safety:Trócaire NI must comply with relevant H&S (including fire related)
legislation to ensure staff / building users are not at risk. There are a number of measures
in place to mitigate these risks including regular H&S meetings, H&S policy and quarterly
internal inspections.
10. Media, Donor Trust and Donor Engagements:The risk that a perceived lack of awareness
about what we do and how we spend donor funds will impact on our ability to engage with
and attract donors and stakeholders. Trócaire (Northern Ireland) continues to use media
communications and the publication of our annual report to raise awareness.

Trócaire (Northern Ireland) Annual Report 2024 | 45

Risk Ranking Risk Description: & Trend

Volunteers: There is a risk we cannot recruit, retain, manage or support local community 11. volunteers leading to a shortage of volunteers and a diminishment of our delivery. We have an active volunteer engagement plan and monitor volunteer engagement levels quarterly. The current focus is on retaining existing volunteers.

Safeguarding Vulnerable Adults & Children: The risk that children and vulnerable adults can 12. be exploited or abused by our staff, volunteers, people working on our behalf, or our partner organisations. Trócaire (Northern Ireland) has strong safeguarding policies and procedures in place with regular training and reviews.

Internal Audit

Internal Audit is a key ‘third line’ of defence providing objective and independent assurances and advise on the organisation’s risk management, internal controls and governance arrangements. Trócaire has a dedicated Internal Audit function, comprising a Head of Internal Audit and an Internal Auditor, reporting to the Chair of the Audit & Risk Committee (the Committee covers both the Group and Trócaire

(Northern Ireland) functionally to the Chief Executive. The function reported to the Audit & Risk Committee on the outcomes of its work, progress against plan and investigation activity throughout the year. In 2023/24, an internal audit was completed on public income in Trócaire (Northern Ireland).

Find out more about our Internal Audit Charter on our website https://www.trocaire.org/documents/ internal-audit-charter/

Yordanos Tesfay, 15, was displaced by the conflict in Tigray, Ethiopia. She lives with her father Tesfay, 57, and her siblings in the Mekelle Health Centre IDP camp where they have received support from Trócaire partner Daughters of Charity. Photo: Trócaire.

46 | Trócaire (Northern Ireland) Annual Report 2024

FINANCIAL REVIEW

----- Start of picture text -----
George Mbewe, 12, from Machinga,
Malawi, holds a chick, one of the
gifts you can buy as part of
Trócaire’s Gifts of Change range.
Photo: Lamani Makina/Trócaire.
----- End of picture text -----

Trócaire (Northern Ireland) Annual Report 2024 | 47

FINANCIAL REVIEW

Financial Management Analysis

The results for the year are presented on page 55 in the form of a Statement of Financial Activities and comply with Statement of Recommended Practice (SORP) Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard and relevant law applicable in the UK and Republic of Ireland (FRS 102).

Financial Risk Management

Financial stability risk is described on pages 44 under Principal Risks and Uncertainties.

total income

FINANCIAL YEAR ENDED

----- Start of picture text -----
£9.3 M £8.0 M £8.2 M £7.1 M £5.9M
29/02/2024 28/02/2023 28/02/2022 28/02/2021 29/02/2020
----- End of picture text -----

Total income in the period has increased by £1.3m. This represents a 16% increase from the income level achieved in 2022/23. The main reasons for the rise are explained below:

public donations

----- Start of picture text -----
£7.6M
£7.2M
£6.6M
£6.4M
£5.4M
£0.4M £0.6M £0.4M
£0.1M £0.1M
29/02/2024 28/02/2023 28/02/2022 28/02/2021 29/02/2020
Unrestricted Restricted
----- End of picture text -----

Unrestricted income from the public has increased by £0.8m, an 11% increase. This came about from increases in General Donations, Legacies and Committed Giving.

48 | Trócaire (Northern Ireland) Annual Report 2024

charitable activities

----- Start of picture text -----
£1.7M FINANCIAL YEAR ENDED
£0.9M
£0.2M £0.3M £0.3M
29/02/2024 28/02/2023 28/02/2022 28/02/2021 29/02/2020
----- End of picture text -----

In the current year, the organisation secured £1.7m from institutional donors in support of our work, an increase of £0.8m or 84% increase on prior year. The largest single donor was the UK Government which provided £1.5m which accounted for all of the £0.8m year on year growth in institutional income.

Expenditure

The statement of financial activities shows the analysis of charitable expenditure between charitable activities (overseas development, emergency, recovery, and education programmes) and the cost of raising funds. Our total expenditure for the year was £9.1m, an increase of £1.5m or 20% on the previous year.

The increase in overall programme spend was due the increase in total income this year. Humanitarian programme spends accounted for 62% of the total. There were reserves released during the year of £0.6m. This provided additional funding for unforeseen humanitarian crises.

Charitable expenditure on programmes amounted to £7.7m and represented 84% of total expenditure. In the last financial year, we worked in over 18 countries. The largest country spends were in Somalia £1.5m, South Sudan £1.3m and Zimbabwe £1.1m. Spend by the Goals as set out in the Trócaire strategic plan is as follows;

£’m
Goal 1: Defending human rights & 0.4
promoting access to justice
Goal 2: Achieve climate & 0.9
environmental justice
Goal 3: Ensure women and girl’s 0.8
protection, voice & influence
Goal 4: Save lives & protect human 4.7
dignity
Goal 5: Mobilise the public to achieve 0.5
global justice

In addition to the above Trócaire (Northern Ireland) funded small scale missionary projects through the international projects fund of £0.2m.

expenditure

----- Start of picture text -----
16%
84%
Charitable Activities Raising Funds
----- End of picture text -----

Expenditure on raising funds was at £1.4m, the same as prior year (£1.4m in 2022/23). The percentage of total expenditure on raising funds has decreased to 16% (17.9% in 2022/23). This is because of the growth in legacy income. The overall Group ratio is 93% spend on Charitable Activities.

£’m
Cost of Raising Funds 1.4

Financial Position and Reserves Policy

It is Trócaire (Northern Ireland)’s policy to maintain a prudent level of reserves to enable the charity to manage financial, governance and operational risk, deliver on our commitments and our mandate. An adequate and working reserve policy provides essential accountability to our beneficiaries, institutional funders, public supporters, and other stakeholders and assures them that the charity’s activities are sustainable.

Trócaire (Northern Ireland) Annual Report 2024 | 49

Trócaire (Northern Ireland)’s available resources at the end of the year were £7.2m (2022/23 - £7.0m). Of the available resources, £0.4m (2022/23 - £0.4m) is held in restricted funds. These restricted funds relate to institutional donor funds donated for specific areas and activities which will be spent in the coming year. Unrestricted funds of £6.7m (2022/23 - £6.6m) are retained for organisational use and are split between general and designated funds.

Free Reserves

Unrestricted funds are not all freely available, should the organisation need immediate access to reserves. To ensure that the organisation has access to funds it is necessary to adjust unrestricted reserves as recommended by Charities SORP (FRS102) by excluding Fixed Assets as it would be unlikely that the organisation would be able to liquidate the fixed assets in a timely manner. Therefore, free reserves are unrestricted funds less fixed assets less designated reserves. At 29 February 2024 free reserves were £5.5m (2022/23: £4.9m).

New Reserves Policy

Trócaire (Northern Ireland) have a Board approved reserves policy of holding free reserves of an amount equivalent to 5-7 months of operating expenses of the company. This policy was further updated and approved by the Board in February 2022 to put in a framework for designated funds. As at 29 February 2024 Trócaire (Northern Ireland) held 13.8 months (10.3 months in prior year) of operating expenses as free reserves which is in excess of the agreed 5-7 months. The reserves will be reduced to within the approved level of months during the financial year 2024/25.

Investment Policy and Performance

The objective of the investment policy is to maintain high liquidity while ensuring maximum security, meeting ethical standards, and achieving the highest possible return within these limiting factors. Investments will be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio, mitigating against credit risk, interest rate risk, currency risk and country risk.

The interest earned is applied to our work.

The primary mechanism for meeting the objectives is to invest in fixed interest deposit accounts, spreading the total invested and limiting the amount invested with any individual financial institution. The management of the organisation will determine the level of funds and the period of investment with these institutions considering the day-to-day cash flow requirements.

----- Start of picture text -----
Financial Year Ended
28/02/2024 28/02/2023 28/02/2022 28/02/2021 29/02/2020
Average Rate
0.01% 0.00% 0.00% 0.00% 0.14%
of Return
----- End of picture text -----

The investment return in the current year was in line with expectations having factored in the rates currently offered by the banking sector.

50 | Trócaire (Northern Ireland) Annual Report 2024

Key Performance Indicators

In addition to the above financial indicators there are several Key Performance Indicators. The following are key financial performance indicators of Trócaire (Northern Ireland) which are reported on by management as a measure of performance and financial strength.

----- Start of picture text -----
Grants to Partners as a % of total expenditure
2023/24 2022/23 2021/22
56% 53% 64%
Support Costs as a % of total expenditure
2023/24 2022/23 2021/22
4% 4% 3%
Return on Fundraising Spend
2023/24 2022/23 2021/22
£6.63 £4.92 £6.95
Unrestricted Reserves in months
2023/24 2022/23 2021/22
13.9 months 10.3 months 9.8 months
----- End of picture text -----

The above indicators are considered satisfactory and in line with the expectations of the Directors.

State of affairs and events since the balance sheet date

There have been no events subsequent to the year-end that require any adjustment to or additional disclosure in the 2023/24 financial statements.

Taxation Status

The company is a recognised charity within the meaning of the Income and Corporation Taxes Act 1988 (HMRC number XR 10431).

Going Concern

The financial statements have been prepared on a going concern basis following the Board’s review of Trócaire (Northern Ireland)’s results for the year, the year-end financial position, the approved budget for the coming year, cash balances and the expected performance for a period of at least 12 months from the date of approval of the financial statements.

Trócaire (Northern Ireland) has the support, if it is required, of its parent entity Trócaire. While Trócaire (Northern Ireland) has a strong reserves position independent of its parent entity, it is heavily dependent on the structures of the parent company in order to carry out its operations. As noted on page 39, Trócaire (Northern Ireland) leverages significant support from its parent entity including HR, Finance, ICT and management support. Trócaire (Northern Ireland) carries out most of its international programme work through the Country Offices of Trócaire, which are branches of the parent entity registered in their respective countries in Africa, Central America, Asia, and the Middle East. Trócaire (Northern Ireland) has a services and funding agreement in place with Trócaire, the parent body, which grants responsibility to Trócaire for the development and overall management of the overseas programmes within the framework of its strategic direction, policies, and standards.

Due to the support of its parent entity and the high level of reserves at year end the Board believe that the charity has adequate resources to continue in operational existence for the foreseeable future and consequently believe there are sufficient resources to manage any operational or financial risks. There is no material uncertainty about the ability to continue.

Political Donations

There were no political donations made during this financial year or the previous financial year.

Trócaire (Northern Ireland) Annual Report 2024 | 51

Directors and Secretary

The membership of the Board during the year and up to the signing of the financial statements is set out on page 41.

Statement of disclosure of information to the auditors

Each of the persons who is a Director at the date of approval of this report confirms that:

  1. so far as the Director is aware, there is no relevant audit information of which the company’s auditors are unaware; and

  2. the Director has taken all the steps that he/ she ought to have taken as a Director in order to make himself/herself aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006. Based on its results for the current, and prior, financial year Trócaire (Northern Ireland) qualifies as a Medium Sized Company under the Companies Act 2006 and is entitled to the exemptions available to medium sized companies in preparations of its Directors’ report.

Independent Auditors

Crowe Ireland have expressed their willingness to continue in office as auditors for Trócaire (Northern Ireland) and a resolution proposing their reappointment will be submitted at the Annual General Meeting.

Statement of Directors’ responsibilities

The Directors are responsible for preparing the combined Strategic and Directors’ report, and the financial statements in accordance with applicable law and regulations, Companies Act 2006 and the Charities Act (Northern Ireland) 2008.

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 “The Financial Reporting Standard” applicable in the UK and Republic of Ireland. Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the statement of financial activities of the company for

that period. In preparing these financial statements, the Directors are required to:

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Directors are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Board and signed on its behalf by:

Martin O’Brien (Chairperson)

Dr Satish Kumar (Director)

Date: 13th June 2024

52 | Trócaire (Northern Ireland) Annual Report 2024

Crowe Ireland 40 Mespil Road Dublin 4 D04 C2N4 Ireland Tel +353 1 448 2200 www.crowe.ie

Independent auditor’s report to the directors of Trócaire (Northern Ireland) Report on the audit of the financial statements Opinion on the financial statements of Trócaire (Northern Ireland)

We have audited the financial statements of Trócaire (Northern Ireland) (the ‘Company’) for the year ended 29 February 2024, which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes to the financial statements, 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 FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102.

In our opinion, the accompanying financial statements:

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 Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of financial statements in 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.

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 directors’ 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 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 directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Auditors’ report thereon. 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.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements,

Trócaire (Northern Ireland) Annual Report 2024 | 53

we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on the Other Matters Prescribed by the Companies Act 2006

Based solely on the work undertaken in the course of the audit, we report that:

We have obtained all the information and explanations which we consider necessary for the purposes of our audit.

In our opinion the accounting records of the Company were sufficient to permit the financial statements to be readily and properly audited, and the financial statements are in agreement with the accounting records.

Matters on Which We Are Required to Report by Exception

Based on the knowledge and understanding of the 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 where the Companies Act 2006 and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 requires us to report to you if, in our opinion:

Responsibilities of Directors for the financial statements

As explained more fully in the Statement of Directors’ Responsibilities, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the 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 management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Auditors’ Responsibilities for the Audit of the Financial Statements

We have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland) 2008 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

54 | Trócaire (Northern Ireland) Annual Report 2024

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charity operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charity’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charity for fraud.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing and completeness of recognition of grant and contract income and major donations and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Audit Committee about their own identification and assessment of the risks of irregularities, testing of a sample of transactions against the terms of the funding agreements and the requirement of the Charities SORP (FRS102), sample testing on the posting of journals, reviewing accounting estimates for biases and reading minutes of meetings of those charged with governance.

planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: . This description forms part of our Auditor’s Report.

The Purpose of Our Audit Work and to Whom We Owe Our Responsibilities

This report is made solely to the charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and Part 4 of the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the charity’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 charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Signed by:

Roseanna O’Hanlon (statutory Auditor) for and on behalf of:

Crowe Ireland

Chartered Accountants & Statutory Audit Firm 40 Mespil Road Dublin 4

Date: 13th June 2024

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly

Trócaire (Northern Ireland) Annual Report 2024 | 55

STATEMENT OF FINANCIAL ACTIVITIES FOR THE FINANCIAL YEAR ENDED 29 FEBRUARY 2024

Notes Unrestricted
Funds
£
Restricted
Funds
£
Total
2024
£
Unrestricted
Funds
£
Restricted
Funds
£
Total
2023
£
Incoming Resources:
Donations and
legacies
3.1
Charitable activities
3.2
Investment Income
3.3
Total Income
3
Expenditure:
Raising Funds
4
Charitable activities
5
Total Expenditure
Net income
Revaluation reserve
8
Net movement in
funds
Reconciliation of
Funds
Fund Balances at
beginning of the
financial year
12/13
Fund Balances at
end of the financial
Year
12/13		 £
£
£
£
£
£
7,166,974
390,372
7,557,346
6,448,170
599,752
7,047,922
-
1,746,269
1,746,269
-
946,837
946,837
1,549
-
1,549
226
-
226
7,168,523
2,136,641
9,305,164
6,448,396
1,546,589
7,994,985
(1,402,983)
(217)
(1,403,200)
(1,433,010)
-
(1,433,010)
(5,608,624)
(2,134,907)
(7,743,531)
(4,951,803)
(1,211,289)
(6,163,092)
(7,011,607)
(2,135,124)
(9,146,731)
(6,384,813)
(1,211,289)
(7,596,102)
156,916
1,517
158,433
63,583
335,300
398,883
-
-
-
25,000
-
25,000
156,916
1,517
158,433
88,583
335,300
423,883
6,561,233
446,201
7,007,434
6,472,650
110,901
6,583,551
6,718,149
447,718
7,165,867
6,561,233
446,201
7,007,434

There are no other recognised gains or losses other than those listed above. All income and expenditure derives from continuing activities.

56 | Trócaire (Northern Ireland) Annual Report 2024

STATEMENT OF FINANCIAL ACTIVITIES FOR THE FINANCIAL YEAR ENDED 29 FEBRUARY 2024

Notes 2024
£		 2023
£
Fixed Assets
Tangible fixed assets
8
Current Assets
Debtors and prepayment
9
Cash at bank and on short term deposit
15
Creditors(Amounts falling due within one year)
10
Net Current Assets
Total Net Assets
Funds Of The Charity
Restricted funds
12
Unrestricted funds
13
Total Funds		 215,000
1,007,382
10,937,404
11,944,786
(4,993,919)
6,950,867
7,165,867
447,718
6,718,149
7,165,867		 220,000
541,321
7,629,185
8,170,506
(1,383,072)
6,787,434
7,007,434
446,201
6,561,233
7,007,434

The financial statements of Trócaire (Northern Ireland), registered number: NI021482 and associated notes integral to the accounts, were approved by the Board of Directors on 13th June 2024 and signed on its behalf by:

Martin O’Brien (Chairperson) Date: 13th June 2024

Dr. Satish Kumar (Director)

Trócaire (Northern Ireland) Annual Report 2024 | 57

STATEMENT OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 29 FEBRUARY 2024

Notes 2024
£		 2023
£
Cash flows from operating activities
Net cash generated from operating activities
14
Cash flows from investing activities
Interest received
3.3
Cash flows generated from investing activities
Change in cash and cash equivalents in the financial year
Cash and cash equivalents at beginning of the financial
year
15
Cash and cash equivalents at end of the financial year
15
Analysis of cash and cash equivalents:
Cash at bank and on short term deposit		 3,306,670
1,549
1,549
3,308,219
7,629,185
10,937,404
10,937,404		 3,454,114
226
226
3,454,340
4,174,845
7,629,185
7,629,185

The financial statements of Trócaire (Northern Ireland), registered number: NI021482 and associated notes integral to the accounts, were approved by the Board of Directors on 13th June 2024 and signed on its behalf by:

Martin O’Brien (Chairperson) Date: 13th June 2024

Dr. Satish Kumar (Director)

58 | Trócaire (Northern Ireland) Annual Report 2024

NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 29 FEBRUARY 2024

1. ACCOUNTING POLICIES

The following accounting policies are applied consistently in dealing with items which are considered material to the charity’s financial statements:

BASIS OF PREPARATION

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).

The financial statements have been prepared on a going concern basis following the Board’s review of Trócaire (Northern Ireland)’s results for the year, the year-end financial position, the approved budget for the coming year and the expected performance for a period of at least 12 months from the date of approval of the financial statements. Trócaire (Northern Ireland) also has the financial support of its parent entity if required. Therefore, the Board believes that the charity has adequate resources to continue in operational existence for the foreseeable future and consequently believe there are sufficient resources to manage any operational or financial risks. There is no material uncertainty about the ability to continue as a going concern.

Trócaire (Northern Ireland) is availing of the exemption under FRS 102 (33.11) Related Party Disclosures not to disclose details of transactions with companies within the Group.

Trócaire (Northern Ireland) is a public benefit entity as defined by FRS 102.

INCOMING RESOURCES

Income is recognised when the company becomes legally entitled to the funds, the income can be measured reliably and it is probable the funds will be received.

Where income has been received in advance, it is deferred until the conditions are met. 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.

Income reflected in the financial statements includes;

Charitable Activities

As per income recognition conditions under Charities SORP, grants from institutional donors are recognised when Trócaire is legally entitled to the income and is fulfilling the conditions contained in the related funding agreements which may be time or performance related. All grant agreements are reviewed using these criteria to ensure income is recognised consistently and correctly.

Trócaire (Northern Ireland) may be liable for any disallowable expenditure - no provision or disclosure has been made in these accounts for any such liabilities because the likelihood is deemed remote and immaterial.

FUND ACCOUNTING

There are two types of funds maintained as follows:

Income is treated as being general and unrestricted, unless a donor has specified the manner in which the donation is to be spent, in which case it is treated as restricted income.

Trócaire (Northern Ireland) Annual Report 2024 | 59

The Board review the restricted income funds on an annual basis. Where restricted public funds remain unspent three years following receipt and the Board consider that funds exist which are surplus to requirements, an appropriate transfer can be made to unrestricted funds.

EXPENDITURE

All expenditure is accounted for on an accruals basis and has been analysed between cost of raising funds and charitable activities.

Expenditure can be subcategorised as follows:

Charitable Activities

Programme costs: Those costs, including grants to partners, which can be directly attributed to our overseas and Ireland programmes. This expenditure is primarily spent in our countries of operation and is focused on partner capacity building, monitoring, evaluation and ensuring we maximise our impact. In Ireland our programme work is aimed at creating a greater awareness of the causes of world poverty and injustice and how change can be achieved.

Raising Funds

Costs of raising funds comprise the costs incurred in fundraising, including the costs of advertising, producing publications, printing, and mailing fundraising material and staff costs.

Support Costs

Support costs are those costs which cannot be directly attributed and have been allocated in proportion to estimated benefits received. These include costs such as finance and logistics, human resources, IT and communications, premises and governance costs. The support costs have been allocated as follows, 80% to overseas programme, 10% to Ireland programme, and 10% to raising funds.

FUNCTIONAL AND PRESENTATION CURRENCY

The financial statements are prepared in British Pounds (GBP). This is functional currency of the charity as the majority of funds raised by the company are in GBP.

TRANSLATION OF FOREIGN CURRENCIES

Transactions in foreign currencies during the financial year are translated at the rate of exchange ruling on the date of the transaction. Foreign currency balances at the balance sheet date are translated at the rate of exchange on that date. Any gain or loss arising from a change in exchange rates subsequent to the date of a transaction is included in the Statement of Financial Activities.

PENSIONS

Trócaire (Northern Ireland) operates a defined contribution pension scheme. Pension benefits are funded over the employees’ period of service by way of contributions from the organisation and employees. Contributions are charged to the Statement of Financial Activities in the year in which they become payable.

TAXATION

Tr ó caire (Northern Ireland) is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities. All of its income falls within the various exemptions available to registered charities.

DEBTORS

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Debtors and prepayments in countries of operation comprise balances arising from programme activities. Income recognised by Trócaire (Northern Ireland) from institutional funders, but not yet received at year end, is included in debtors.

CASH AT BANK AND IN HAND

Cash at bank and in hand is comprised of cash on deposit at banks requiring less than 3 months’ notice of withdrawal. These are carried at amortised cost.

CREDITORS

Creditors and provisions are recognised where the entity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be reliably measured or estimated. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due and at their present value where the time value of money is deemed significant. Creditors in countries of operation comprise accruals and trade payables arising from programme activities. Funds already received from institutional donors that do not yet meet the criteria for recognition as income, are shown in creditors.

OPERATING LEASE

Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities (SOFA).

TANGIBLE FIXED ASSETS AND DEPRECIATION

Tangible fixed assets costing £3,000 or more are capitalised and stated in the balance sheet at cost (or valuation) less accumulated depreciation.

60 | Trócaire (Northern Ireland) Annual Report 2024

Depreciation is calculated to write off the cost of the asset over its expected useful life at the following annual rates:

Leasehold property 2% straight line method
Fixtures & fittings 12.5% reducing balance
method
Computer& Software 33.3% straight line
method

The carrying values of tangible fixed assets and leasehold property are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable. Tangible fixed assets held by overseas locations are not included in the tangible fixed assets in the balance sheet but expensed at the time of purchasing as part of the charitable expenditure due to the donor rules for the funds used to purchase tangible assets.

STOCKS

The cost of publications and promotional and educational material is written off in the year in which it is incurred.

FINANCIAL INSTRUMENTS

Financial assets and financial liabilities are recognised when the entity becomes a party to the contractual provisions of the instrument. Financial liabilities are classified according to the substance of the contractual arrangements entered into.

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar instrument.

Financial assets are recognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the entity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the entity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are recognised only when the obligation specified in the contract is discharged, cancelled or expires.

2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the entity’s accounting policies, which are described in note 1, the Board are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. This includes material items such as independent valuation of fixed property assets and income recognition of institutional funding contracts in line with SORP rules.

Financial assets and liabilities are offset in the balance sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the entity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Trócaire (Northern Ireland) Annual Report 2024 | 61

3. INCOMING RESOURCES

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2024 Funds Funds 2023
£ £ £ £ £ £
3.1 DONATIONS AND LEGACIES
Lenten Campaign 2,483,130 - 2,483,130 2,605,092 - 2,605,092
General Donations & Legacies 3,453,298 500 3,453,798 2,777,045 15,320 2,792,365
Committed Giving 1,230,546 - 1,230,546 1,065,933 - 1,065,933
Special Appeals - 389,872 389,872 100 584,432 584,532
7,166,974 390,372 7,557,346 6,448,170 599,752 7,047,922
3.2 CHARITABLE ACTIVITIES
UK Government, FCDO - 1,512,073 1,512,073 - 712,641 712,641
Jersey Overseas Aid
Commission - 234,196 234,196 - 234,196 234,196
- 1,746,269 1,746,269 - 946,837 946,837
3.3 INVESTMENT INCOME
Deposit Income 1,549 - 1,549 226 - 226
Total Income 7,168,523 2,136,641 9,305,164 6,448,396 1,546,589 7,994,985

62 | Trócaire (Northern Ireland) Annual Report 2024

4. RAISING FUNDS EXPENDITURE

2024
£		 2023
£
Costs of generating donations and legacies
Cost of generating Lenten Campaign
Cost of generating Committed Giving
Cost of generating Special Appeals
Support Costs (see note 5.1)		 880,640
281,299
191,772
5,405
44,084
1,403,200		 1,400,711
-
-
-
32,300
1,433,011

Difference in breakdown of raising funds expenditure is due to a change in how expenditure is now classified on system. Expenditure related to raising funds was funded from unrestricted resources apart from nominal amount of £217.

During the year an amount of £1,338,072 (2023: £1,368,912) was recharged from Trócaire in respect of costs of generating donations and legacies by Trócaire on behalf of Trócaire (Northern Ireland). This recharge is based on the expenditure incurred per fundraising campaign by Trócaire apportioned in line with the proportion of level of effort of the fundraising team on that campaign for Trócaire (Northern Ireland). This new recharge policy between Trócaire and Trócaire (Northern Ireland) occurred in the prior year.

Trócaire (Northern Ireland) Annual Report 2024 | 63

5. CHARITABLE ACTIVITIES EXPENDITURE

Programme
Costs
£
Support
Costs
£
Total
2024
£
Total
2023
£
Overseas Programme
Strategic Plan 2021-2025
Goal:
1: Human rights/Access to justice
2: Climate & environmental justice
3: Women & girls protection
4: Save lives/Protect human dignity
6: Partnership and Localisation
International projects
Ireland Programme
Goal:
5: Mobilise the public to achieve global justice		 342,112
17,912
360,024
288,282
896,981
46,964
943,945
552,710
806,313
42,217
848,530
402,378
4,651,160
233,527
4,884,687
4,154,696
13,410
702
14,112
-
216,721
11,347
228,068
310,673
6,926,697
352,669
7,279,366
5,708,739
420,081
44,084
464,165
454,396
7,155,778
396,753
7,743,531
6,163,135

Analysis of unrestricted and restricted Charitable Activities expenditure:

Unrestricted
Funds
£
Restricted
Funds
£
Total
2024
£
Unrestricted
Funds
£
Restricted
Funds
£
Total
2023
£
Overseas programmes
Ireland Programme		 4,953,676
2,134,690
7,279,366
4,499,601
1,209,097
5,708,698
463,948
217
464,165
452,202
2,192
454,394
5,417,624
2,134,907
7,743,531
4,951,803
1,211,289
6,163,092

The parent company Trócaire charges Trócaire (Northern Ireland) a portion of country office costs incurred by Trócaire on its behalf in relation to operating programmes funded by Trócaire (Northern Ireland). For 2024, this amounts to £190,133 (2023: £370,243)

64 | Trócaire (Northern Ireland) Annual Report 2024

5.1 SUPPORT COSTS

2024
£		 2023
£
Activities
Governance (note 6)		 615,795
22,483
638,278		 306,953
16,042
322,995

The parent company Trócaire charges Trócaire (Northern Ireland) a portion of support costs incurred by Trócaire on its behalf in relation to HR, finance, IT and compliance costs. For 2024, this amounts to £167,413 (2023: £116,758)

Support costs which cannot be directly attributed have been allocated in proportion to estimated benefits received. These include costs such as finance and logistics, human resources, IT and governance costs and are apportioned as follows:

2024
£		 2023
£
Overseas Programme (Goals 1-4)
People and leaders in Ireland acting for a just world (Goal 5)
Raising funds		 510,622
63,828
63,828
638,278		 258,395
32,300
32,300
322,995

6. GOVERNANCE COSTS

2024
£		 2023
£
Audit fee
Strategic management		 16,759
5,724
22,483		 10,318
5,724
16,042

The audit fee relates to external audit only. No other service is provided by our auditors, Crowe Ireland.

Trócaire (Northern Ireland) Annual Report 2024 | 65

7. STAFF COSTS

The average number of employees in Trócaire (Northern Ireland) during the financial year was 16 (2023: 15). The aggregate amounts paid to or on behalf of staff based in Trócaire (Northern Ireland) was as follows:

2024
£		 2023
£
Salaries
Employer’s social security contributions
Employer’s pension contributions		 625,927
64,839
58,617
749,383		 437,019
57,162
42,308
536,489

The increase in salary costs above is as a result of a reclassification of costs in our Somalia and Sudan programmes from programmatic costs to programme support costs.

The Board members do not receive remuneration for their services as Directors and members of the Board. Directly incurred expenses are reimbursed, if claimed, and amounted to £nil (2023: £nil). The remuneration of the key management team was £60,000 (2023: £57,162). This includes Salaries, Employer’s social security and pension contributions.

There were 4 (1 in 2022/23) employees contracted in Northern Ireland whose total employee benefits (excluding employer pension costs) were greater than £60,000 in the current financial year.

Trócaire (Northern Ireland) has a compensation strategy, compensation framework, salary management processes and benchmarking mechanisms to determine pay and benefits including pension arrangements of all staff. Trócaire (Northern Ireland)’s market reference point is set to construct pay ranges and to benchmark remuneration around the median of the market having regard to similar employment in the NGO sector as well as general business/public service sectors where appropriate.

8. FIXED ASSETS

Leasehold
property
£		 Fixtures &
fittings
£		 Computer &
Software
£		 Total
£
COST
Balance at 1 March 2023
Balance at 29 February 2024
ACCUMULATED DEPRECIATION
Balance at 1 March 2023
Charge the year
Balance at 29 February 2024
NET BOOK VALUE
Balance at 28 February 2023
Balance at 29 February 2024		 405,144
405,144
185,144
5,000
190,144
220,000
215,000		 172,456
172,456
172,456
-
172,456
-
-		 1,526
1,526
1,526
-
1,526
-
-		 579,126
579,126
359,126
5,000
364,126
220,000
215,000

66 | Trócaire (Northern Ireland) Annual Report 2024

9. DEBTORS AND PREPAYMENTS

2024
£		 2023
£
Amounts falling due within one year:
Donor income accrued
Taxation refundable
Other debtors/prepayments		 827,386
179,896
100
1,007,382		 253,039
288,182
100
541,321

Included in donor income accrued is an amount of £25,000 (2022/23: £11,492) relating to legacies and £nil (2022/23: £241,547) due from Institutional funders.

Amounts owed from Trócaire are receivable upon demand and are not interest bearing.

10. CREDITORS:

Amounts falling due within one year

2024
£		 2023
£
Amounts due to Trócaire
Sundry creditors & accruals		 4,899,090
94,829
4,993,919		 1,342,240
40,832
1,383,072

Amounts owed to Trócaire are payable upon demand and are not interest bearing.

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2024
£		 Total
2023
£
Fixed assets
Net current assets		 215,000
6,503,149
6,718,149		 -
447,718
447,718		 215,000
6,950,867
7,165,867		 220,000
6,787,434
7,007,434

In the opinion of the Directors, sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with the restrictions imposed. The majority of funds are held in short term cash deposits to enable the charity to respond rapidly to unforeseen emergency situations.

Trócaire (Northern Ireland) Annual Report 2024 | 67

12. RESTRICTED FUNDS

Institutional funding and donor
advised funds
Specific Funds:
Yemen
Syria and refugee crisis
Ukraine
Afghanistan
East Africa
Pakistan
Middle East Appeal
Morocco		 Balance at start
of year
£		 Incoming
resources
£		 Expenditure
£		 Balance at end
of year
£
446,201
-
-
-
-
-
-
-
-
446,201		 1,755,543
5,180
179,593
17,881
350
3,743
90
143,212
31,049
2,136,641		 (1,787,956)
(5,180)
(179,593)
-
(350)
(3,743)
(90)
(143,212)
(15,000)
(2,135,124)		 413,788
-
-
17,881
-
-
-
-
16,049
447,718

13. UNRESTRICTED FUNDS

Balance at
start of year
£		 Incoming
resources
£		 Expenditure
£		 Balance at
end of year
£
General funds
Designated Funds
Emergency contingency		 5,561,233
900,000
100,000
6,561,233		 7,168,523
-
-
7,168,523		 (7,011,607)
-
-
(7,011,607)		 5,718,149
900,000
100,000
6,718,149

(a) General Funds

General Funds are used to support relief and development programmes overseas, in partnership with local communities.

(b) Designated Funds

Designated Funds are set aside for pre-financing of projects in advance of receipt of Institutional Funding income. They remain the same in 2024 at £900k (2022/23; £900k) in line with expected prefinancing required.

(c) Emergency Contingency

The Emergency Contingency is set aside out of general income to enable Trócaire (Northern Ireland) to react in the event of a disaster or emergency for which resources may not be otherwise available.

68 | Trócaire (Northern Ireland) Annual Report 2024

14. RECONCILIATION OF CHANGES IN RESOURCES TO NET CASH FLOW USED IN CHARITABLE ACTIVITIES

----- Start of picture text -----
2024 2023
£ £
Net income for the financial year 158,433 398,883
Depreciation 5,000 7,500
Interest income (1,549) (226)
Net movement with group undertakings 3,365,850 3,323,084
(Increase) in debtors (466,061) (261,358)
Decrease / (increase) in creditors 244,997 (13,769)
Net cash generated from charitable activities
3,306,670 3,454,114
15. ANALYSIS OF CHANGES IN NET FUNDS
1 March 2023 Cash Flows 29 February 2024
£ £ £
Cash at bank and on short term deposit 7,629,185 3,308,219 10,937,404
----- End of picture text -----

Cash at bank and on short term deposit

16. DETAILS OF GUARANTEE

The company is limited by guarantee having no share capital. At 29 February 2024, there was 1 member (2023: 1) where guarantee is limited to £1. This guarantee continues for one year after membership ceases. The company is exempt from including the word limited in its name.

17. GROUP AND RELATED PARTY TRANSACTIONS

Trócaire (Northern Ireland) is availing of the exemption under FRS 102 (33.11) Related Party Disclosures not to disclose details of transactions with companies within the Group.

Trócaire (Northern Ireland) Annual Report 2024 | 69

18. LEASE COMMITMENTS

Total future minimum lease payments under non-cancellable operating leases as follows:

2024 2023
£ £
Leasehold premises
Within one year 29 59
Between two and five years - 234
After five years - 42,142

The existing lease will cease in 2024 as the company will move offices. Therefore there will be no lease payments on the current lease post 2024.

19. TAXATION

Trócaire (Northern Ireland) is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities. All its income falls within the various exemptions available to registered charities.

20. FINANCIAL INSTRUMENTS

The carrying value of the company’s financial assets and liabilities are summarised by category below:

Financial Assets

Measured at undiscounted amount receivable

2024 2023
£ £
Donor income accrued 827,386 253,039
Other debtors 100 100

Financial Liabilities

Measured at undiscounted amount payable

2024 2023
£ £
Amounts due to parent 4,708,090 1,342,240
Sundry creditors and accruals 94,829 40,832

70 | Trócaire (Northern Ireland) Annual Report 2024

21. SUBSEQUENT EVENTS

There have been no events subsequent to the year-end that require any adjustment to or additional disclosure in the 2023/24 financial statements.

22. ULTIMATE CONTROLLING PARTY

The company is a subsidiary undertaking of Trócaire, a registered charity in the Republic of Ireland. Since Trócaire (Northern Ireland) was established, Trócaire appointed the company members of Trócaire (Northern Ireland). It is on this basis that Trócaire (Northern Ireland) has been deemed a subsidiary of Trócaire. With the enactment of the updated constitution of Trócaire (Northern Ireland) on 3rd April 2020, Trócaire the parent entity became the sole company member of Trócaire (Northern Ireland). Trócaire (Northern Ireland) leverages significant support from its parent entity including HR, Finance, ICT and management support. The Chief Executive Officer of Trócaire is Caoimhe de Barra. Copies of the group accounts are available to the public on Trócaire’s website www.trocaire.org.

Trócaire (Northern Ireland) Annual Report 2024 | 71

SUPPLEMENTARY INFORMATION (NOT COVERED BY THE INDEPENDENT AUDITOR’S REPORT)

APPENDIX 1 – CHARITABLE EXPENDITURE BY COUNTRY

FOR THE FINANCIAL YEAR ENDED 29 FEBRUARY 2024

The following table shows the breakdown of charitable expenditure to overseas programmes. This includes grants to partners, programme, and support costs.

Country 2024
£’000		 2023
£’000
Somalia
South Sudan
Rwanda
Honduras
Sierra Leone
Lebanon/Syria
Guatemala
Costa Rica
South Kordofan
Zimbabwe
Ethiopia
Malawi
Global Support Office - Nairobi
Myanmar
Occupied Palestinian Territory
Democratic Republic of Congo
Kenya (Partnership and Localisation Hub)
Other countries and projects
Total overseas programme costs		 1,518,854
1,348,809
273,641
387,296
272,515
438,564
278,289
361,975
-
1,122,766
275,903
129,768
-
84,038
512,377
1,016
1,754
80,801
7,088,366		 1,412,000
1,146,000
401,000
307,000
219,000
209,000
207,000
169,000
141,000
117,000
109,000
90,000
74,000
72,000
55,000
16,000
-
964,000
5,708,000

72 | Trócaire (Northern Ireland) Annual Report 2024

APPENDIX 2 – TOP 50 GRANTS TO PARTNERS

Partner name Country GBP
£
1 CAFOD UK South Sudan 1,087
2 Medical Aid for Palestinians Occupied Palestinian Territory 174
3 Adigrat Diocesan Catholic Secretariat - Adigrat Ethiopia 129
4 CAFOD - South Sudan South Sudan 122
5 Caritas Lebanon Lebanon/Syria 112
6 Spartan Relief Supplies Ltd Somalia 109
7 Adigrat Diocesan Catholic Secretariat - Mekelle Ethiopia 102
8 Women’s Affairs Centre Occupied Palestinian Territory 94
ASOCIACION CENTROAMERICANA PARA EL
9 DESARROLLO Y LA DEMOCRACIA RED LOCAL Costa Rica 89
10 CASM Comision de Accion Social Menonita Honduras 83
11 Nabad Assoctaion Lebanon/Syria 82
12 CADECOM NATIONAL OFFICE Malawi 79
13 Pastoral Social San Marcos Guatemala 76
Asociación Coordinadora Comunitaria de Servicios para la
14 Salud -ACCSS- Guatemala 76
15 Colectivo de DD HH para la memoria histórica Costa Rica 64
16 Fundación Centro de Derechos Sociales del Inmigrante Costa Rica 62
17 Biodiversity Conservation Organisation Rwanda 57
18 Union des Cooperatives Agricoles Integrees Rwanda 57
Asociacion de Organismos No Gubernamentales de
19 Honduras Honduras 53
20 Fundación CEJIL-Mesoamerica Costa Rica 48
21 DIOCESIS DE QUICHE Guatemala 48
22 CADEC / CARITAS Masvingo Zimbabwe 43
23 CADEC / CARITAS Bulawayo Zimbabwe 43
24 CARITAS, Pastoral Social Arquidiocesis de Tegucigalpa Honduras 40
25 ADEPES Asociacion de Desarrollo Pespirense Honduras 39
Asociación Puntos de Encuentro para transformar la vida
26 cotidiana Costa Rica 38
PS Verapaz - Pastoral Social – Cáritas, Diócesis de la
27 Verapaz Guatemala 37

Trócaire (Northern Ireland) Annual Report 2024 | 73

APPENDIX 2 – TOP 50 GRANTS TO PARTNERS

Partner name Country GBP
£
28 Welfare Society for the Disabled Sierra Leone 35
29 FSAR Fundacion San Alonso Rodriguez Honduras 34
30 Rwanda Development Organisation Rwanda 30
Union for Development of Apostolic Churches in Zimbabwe
31 (UDACIZA) Zimbabwe 26
32 SAWA for Development and Aid Lebanon/Syria 23
Coopération Internationale pour le Développement et la
33 Solidarité Occupied Palestinian Territory 23
34 Civil Society Network on Climate Change Malawi 22
35 Gannaane Somalia 22
36 Basmeh & Zeitooneh - A Lebanese Association Lebanon/Syria 21
37 Centro de Capacitacion SILOE Honduras 20
Chom Thong Mary Immaculate Training Centre and Retail
38 Outlet Myanmar 17
39 Sadaka Occupied Palestinian Territory 17
40 ADDO /CARITAS - JUSTICE AND PEACE COMMISSION Sierra Leone 17
41 Ofek - The Israeli Centre for Public Affairs Occupied Palestinian Territory 13
42 Malawi Interfaith AIDS Association Malawi 12
43 Catholic Mission - Diocese of Makeni Sierra Leone 11
44 Medical Missionaries of Mary - Mukuru Global Support Office 10
45 Fr Gabriel Dolan, Kiltegan Global Support Office 10
46 Love & Hope Centre Global Support Office 10
47 Serve the World Myanmar 10
48 Rwanda Civil Society Platform Rwanda 10
49 Caritas Sierra Leone Sierra Leone 9
50 Rebirth Centre Myanmar 9
Total Top 50 Grants to Partners 3,455
Other Grants to Partners 1,562
Total Grants to Partners 5,017

74 | Trócaire (Northern Ireland) Annual Report 2024

COMPANY MEMBERS AND OTHER INFORMATION

TRÓCAIRE COMPANY MEMBERS:

Archbishop Eamon Martin Archbishop Dermot Farrell Archbishop Francis Duffy Archbsihop Kieran O’Reilly Bishop Alan McGuckian Bishop William Crean

Audit & Risk Committee (ARC)

Caroline Gathii (C) Aderemi Sotunbo Aoife Fay Emma Murray Matthew Obamwonyi Paul Woods Drana-Angel Isiye

BOARD

Bishop William Crean (Chair of Board) Bishop Fintan Monahan Annette Honan David Donoghue Emma Murray Karen Dillon Karen Gallagher Martin O’Brien Matt Walsh Melissa Bosch Caroline Gathii Paul Corcoran

TRÓCAIRE NORTHERN IRELAND DIRECTORS:

Martin O’Brien (C) Nicola Skelly Dr. Satish Kumar Caitriona McCarthy

BOARD SUB COMMITTEES

Ireland (Fundraising & Public Engagement) Committee (FPE)

Karen Gallagher (C) Annette Honan Clive Ryan Lucy Donegan Taryn Casey

Organisation & Human Resources Committee (OHR)

Melissa Bosch (C) David Cagney John Corbett Joe ffrench Monica Tembo

International Programmes Advisory Committee (IPAC)

David Donoghue (C) Sr. Denise Boyle Hebdavi Muhindo Ibrahim Fatu Kamara Lucy Hayes Stephen Gannon Maxime Houinato

Nominations Committee

Matt Walsh (C) Melissa Bosch Karen Dillon Bishop Fintan Monahan

Trócaire (Northern Ireland) Annual Report 2024 | 75

COMPANY MEMBERS AND OTHER INFORMATION

SECRETARY

Karen Dillon

EXECUTIVE LEADERSHIP TEAM:

Chief Executive Officer Caoimhe de Barra Director of International Division Sorcha Fennell Director of Ireland Programmes Gwen Dempsey Director of Global Programmes Finola Finnan Director of Corporate Services Dearbhla Fitzsimons

AUDITORS:

Crowe Ireland 40 Mespil Road Dublin 4

SOLICITORS:

Mason Hayes & Curran South Bank House Barrow Street Dublin 4

PRINCIPAL OFFICE:

Maynooth County Kildare

PRINCIPAL BANKERS:

AIB Bank 7/12 Dame Street Dublin 2 Bank of Ireland Lower Baggot Street Dublin 2

REPUBLIC OF IRELAND

Company Number: 661147 CHY Number: 22508 Charities Regulatory Authority Number: 20204842

NORTHERN IRELAND

Company Number: Nl021482 HMRC Number: XR10431 Charity Commission Number: NIC103321

MYANMAR

Trinity Ltd GTY Registration Number: 137136791

Trócaire, 50 King Street, Belfast, BT1 6AD, Northern Ireland T: +44 (0) 2890 808030 E: infoni@trocaire.org

Trócaire, Maynooth, Trócaire, Co. Kildare, Ireland 9 Cook Street, W23 NX63 Cork, T12 F583 T: +353 (0)1 629 3333 T: +353 21 427 5622 E: info@trocaire.org E: corkcentre@trocaire.org

www.trocaire.org