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2023-03-31-annual-return

Company Registration Number: NI038784 HM Revenue & Customs Charity Registration Number: XR28895 NI Charities Commission Reference Number: NIC103426

(Private Company, limited by guarantee without Share Capital Exempt from using Limited)

Report and Financial Statements for the year ended 31st March 2023

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland

Contents

Page (s)
Charity Information 2
Directors’ / Trustees’ Report 3 - 10
Independent Examiner’s Report 11
Statement of Financial Activities 12
Statement of Financial Position 13
Statement of Cash Flows 14
Notes to the Financial Statements 15 - 21

Page 1 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland

Company Information

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity Name Sustainable Northern Ireland Company Number NI038784 Charity Registration Number NIC103426 Registered Office 385 Springfield Road Belfast BT12 7DG Operational Address 385 Springfield Road Belfast BT12 7DG

MANAGEMENT INFORMATION

Directors Rachael Rachael Rachael Singleton_(Chair)
_appointed 08/03/2022		 Singleton_(Chair)
_appointed 08/03/2022		 Singleton_(Chair)
_appointed 08/03/2022
Andrew Benfield appointed 07/06/2022
Jacqueline Callan appointed 08/12/2022
Andrew Cassells appointed 22/12/2017 - resigned 08/12/2022
Robert Clements appointed 08/03/2022
Dr Nuala Flood appointed 19/12/2017 - resigned 27/01/2023
Dr Aoife Foley appointed 19/12/2017 - resigned 05/09/2023
Dr Ian Garner appointed 22/12/2017
Alan McVicker appointed 02/12/2020
Keith Patterson appointed 10/05/2022
Dr Susann Power appointed 10/12/2019
Company Secretary Nichola Hoehn appointed 06/03/2018
OTHER INFORMATION
Independent Examiner
Diamond & Skillen
Chartered Accountants
Sinclair House
89/101 Royal Avenue
Belfast
BT1 1FE
Bankers Danske Bank Limited
Shaftesbury Square
Belfast

Page 2 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland

Director / Trustees’ Report for the year ended 31st March 2023

The Board of Directors/Trustees submits its report together with the financial statements for the year ended 31st March 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

The Company is a private company limited by guarantee without a share capital, exempt from using limited, registration number NI038784, is a registered charity, number XR28895 and is also registered with the Charity Commission for Northern Ireland, number NIC103426. The names of the present Directors/Trustees, and any past Directors/Trustees who served during the year, are given on page 2, together with the names of the charity’s external advisors.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Directors/Trustees

The Board of Directors/Trustees is responsible for the overall governance of the Company. Directors/Trustees have the power at any time and from time to time to appoint any person to be a Director/Trustee and the total number of Directors/Trustees may not be less than eight. The maximum number of Trustees is fifteen. Any Director/Trustee appointed shall hold office for a term of three years (subject to meeting the requirements of Article 33) and shall then be eligible for re-appointment, also for a term of three years. The Board elects one of its number to act as Chairperson for the term at their first meeting following the Chairperson’s appointment.

The Board meets at least four times each year where Directors/Trustees review strategy and operational performance and set annual operating plans and budgets. New Directors/Trustees meet with the Chief Executive who provides them with all the information they need on the work of the Company which is further enhanced at the meetings of the Board thereafter. Directors/Trustees are encouraged to attend appropriate external training events where these will help their role. The Board delegates the exercise of certain tasks in connection with the management and administration of the Company. This is controlled by requiring regular reporting back to the Board so that all decisions can be ratified in due course.

Statement of Directors/Trustees’ Responsibilities and Corporate Governance

The company is registered with the Charity Commission for Northern Ireland.

The Directors/Trustees are responsible for their annual report and for the preparation of financial statements for each financial year which give a true and fair view of the state of affairs of the Company and of the net movement in funds of the Company for that period. In preparing those financial statements, the Directors/Trustees are required to:

The Directors/Trustees are responsible for ensuring that the Company keeps proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

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Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Statement of disclosure to our independent examiners

In so far as the Directors/Trustees are aware at the time of approving our trustees’ annual report:

Internal controls

Internal controls over all forms of commitment and expenditure continue to be reviewed to ensure their effectiveness. Processes are in place to ensure that performance is monitored and the appropriate management information is prepared and reviewed monthly by executive management and quarterly by the Board. The systems of internal control are designed to provide reasonable but not absolute assurances against material misstatement or loss. They include:

Risk Statement

An internal risk assessment has been undertaken in order to identify the major risks to which the organisation is exposed. These have been identified as:

Risk Management

The organisation has in place a well-established system of internal controls that governs its operations. These controls have been designed to provide a reasonable assurance against risk and include:

The Board has a rolling programme to review its Governance Documents and has set up an organisational risk register which allows identified risks to be rated according to the severity, likelihood and impact of the risk occurring.

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Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

OBJECTS, OBJECTIVES AND PRINCIPAL ACTIVITIES OF THE CHARITY

In accordance with the Articles of Association the objects for which the Charity is established are to advance the education of the public in Northern Ireland and elsewhere in economic and social studies as they relate to individuals, communities, society at large and the planet as a whole, with special reference to their inter-relationship with ecology, the natural world, health, technology, agriculture, sustainable development (being development which meets the needs of the present generation without compromising the ability of future generations to meet their needs), philosophy and psychology and the matter of protection and conservation of the natural resources, animal and plant life of Northern Ireland and elsewhere with particular emphasis on sustainable development.

Our mission is:

To inspire, influence and inform government and others to build a sustainable and resilient society.

Our strategic aim is to achieve this through a combination of campaigns, programmes, surveys, research and a variety of projects, detailed below.

STATEMENT OF COMPLIANCE WITH THE DUTY TO HAVE REGARD TO THE CHARITY COMMISSION FOR NORTHERN IRELAND’S GUIDANCE ON PUBLIC BENEFIT

In setting our objectives and planning our activities for the year the Directors/Trustees have given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities have helped to achieve the Charity’s purpose and provide a benefit to the beneficiaries. No harm and no private benefit flowed from the purposes of the charity.

ACHIEVEMENTS AND PERFORMANCE

Sustainable Northern Ireland continues to monitor its Board membership to ensure that it is able to effectively deliver its mission.

Deliverables this year:

Goals

Our purpose is to promote a more sustainable way of living and working in order to protect the planet and its resources, for the benefit of society, now and in the future. We deliver this objective through four strategic goals:

1. INFORM

Create positive environmental and social change through education and awareness.

2. REFORM

Campaign for regulatory and legislative change to advance climate action.

3. TRANSFORM

Provide practical support to help organisations achieve their sustainability goals.

4. IMPROVE

Ensure excellent standards and continuous improvement to provide the best service to our members and clients.

Education and Awareness

We work to create positive environmental and social change through our education and awareness activities. In 2022-23 these included:

DISSEMINATING INFORMATION AND RESOURCES

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Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Resources developed this year:

Talks and presentions this year:

PROVIDING HIGH QUALITY AND DIVERSE TRAINING OPPORTUNITIES

We developed the following training courses this year:

PROVIDING THE SECRETARIAT FOR THE SUSTAINABLE DEVELOPMENT FORUM

The mission of the Forum is to coordinate and support local government and public bodies to lead transformative change and measurable climate action across the region. It connects, informs and inspires sustainable changemakers to turn ideas into action and

collaborate on shared objectives. Membership is exclusive to the public sector. As a member, public bodies have year-round access to an annual programme of meetings, webinars and policy briefings. They also benefit from expert insights from a dedicated Sustainable NI Advisor, who coordinates the Forum. The Chair is currently Emma Adair from Ards and North Down Borough Council.

This year five meetings/events of the Forum were held:

Local authorities occupy a pivotal role in the transition to net zero by demonstrating public sector leadership on climate action in their local areas as well as becoming key mobilisers of behaviour change at a community level. To capture current activity in the

sector, we conducted a survey on climate action taken by local authorities in Northern Ireland. The findings will feature on our new website, due to launch later this year.

Policy & Advocacy

We advocate for ambitious legislative and regulatory change in support of our mission through our policy and advocacy work. In 2022-23 this included: ACTIVELY ENGAGING IN POLICY FORMULATION, APPRAISAL AND LOBBYING

As political appetite for the green economy continues to grow, knowledge needs to be cultivated and shared, to ensure we make the correct policy choices to achieve net zero by 2050. This year we fed into several policies that will be critical to meeting our net zero aspirations, including:

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Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

In addition to providing written consultation responses, we participated in several government forums and committees to help shape policy and investment in the area of energy and environment:

In May 2022 we launched a manifesto for the Northern Ireland Assembly Elections. In the document, we highlighted five key issues that must be addressed to put the economy on a more sustainable footing whilst simultaneously tackling the climate emergency.

PROVIDING THE SECRETARIAT FOR THE ALL PARTY GROUP ON CLIMATE ACTION

The All Party Group on Climate Action is a forum for discussion between politicians, NGOs, business leaders and academics, to advance climate action through legislative and regulatory change in the Assembly and Executive.

Sustainable NI provides the secretariat for the All Party Group on Climate Action. Membership is cross-party and includes representatives from the NI Assembly as well as NI councils. The Chair is Kate Nicholl MLA.

For the 250+ observers, it is a great way to keep abreast of climate and environmental policy and legislation and influence policymakers at the highest level in Northern Ireland. The APG met five times in 2022-23, including:

A range of issues, projects and campaigns were discussed from sustainable food growing (Acorn Farm), fuel poverty and cost of living, green hydrogen, energy policy & strategy, the office for environmental protection, expansion of rail infrastructure and local authority climate action (Belfast City Council).

Advisory Services

We provide practical support to help organisations achieve their sustainability goals. Our advisory services include strategy development, reporting, training, workshops and communications support. STRATEGIES AND ACTION PLANS

Sustainability has become increasingly critical for organisations to remain relevant and competitive today. Like digital transformation, driving sustainability requires organisations to transform every business division, making sustainability an integral part of corporate strategy. This year, we supported five organisations to develop sustainability and/or climate change plans, each one tailored to the individual client's support needs:

In most of these organisations, we delivered workshops to co-design the strategies with staff and decisionmakers.

SUSTAINABILITY AUDITS AND REPORTS

Our Sustainability Audit analyses and measures sustainability in a company's day-to-day operations and its overall business model. It identifies opportunities to rethink and improve upon product and service design, operations, and business models to maximise social and environmental impact. This year, we carried out sustainability audits for two local businesses:

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Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

The output was a clear sustainability roadmap to guide the companies on how to embed sustainability within the core of the business .

PARTNERSHIPS

The power of partnership working cannot be understated. Partnerships build momentum, coordinating action between organisations and allowing opportunities to exchange views, supporting innovation and providing additional momentum to get things done. Existing partnerships include the Sustainable Development Forum; the Circular Economy Coalition which has been collectively working on developing a Circular Economy Strategy for Northern Ireland; and the Northern Ireland EV Consortium which was successful in securing £1,348,370 this year for new residential EV charging infrastructure.

Additionally, we became a partner in the Green Clubs Programme. Led by the GAA, the programme is structured around the themes of Energy, Water, Waste, Biodiversity and Travel & Transport and is designed to promote sustainability awareness and action in GAA clubs and communities. We supported the development of the Green Clubs Toolkit and delivered a webinar called 'Clubs Going Green' in September 2022.

Governance & Improving standards

We are continually striving to ensure excellent standards and continuous improvement to provide the best service to our members and clients. ENSURING GOOD GOVERNANCE

This year we said goodbye to three board members and welcomed five new board members. Resignations included: Aoife Foley, Nuala Flood and Andrew Cassells. New board members included: Keith Patterson, Rachael Singleton, Robert Clements, Andrew Benfield and Jac Callan.

All Trustees received governance training and completed a skills assessment. Four board meetings took place this year, including the AGM on 6 December 2022,

SUPPORTING THE WORKFORCE

Our staff are our primary asset and investing in the workforce is a key priority. This year we recruited two additional staff members including the Head of Advisory Services (April) and the Interim Director (March). We hosted one placement student (September to March). Staff training was provided in support of skills development and we carried out a staff engagement survey over the summer which resulted in a review of and subsequent increase in staff pay. We also reviewed our policies and benefits to ensure they promote employee wellbeing and support equality. This resulted in several new policies such as incremental annual leave in recognition of long service, well-being leave provisions and a career break policy.

GROWING RESILIENCE

The Dormant Accounts NI funding received this year provided Sustainable NI with an opportunity to strengthen resilience in the organisation. With grant support received over two years, 2022-23 & 2023-24, the aim of the project is to strengthen the business plan, making the charity less reliant on income from one source and instead diversify revenue, strengthening existing income and fundraising for new resources. We used some of the funding to carry out a review of our brand identity, working with a graphic design house to update our logo, values and marketing materials including a new website. The website was built in 2022-23 and will be launched in the summer. As well as a brand review, we reviewed our key services and developed a suite of new training courses

to cater for a range of client needs which will provide a future source of income as part our Advisory Services. We also used the funding to carry out a review of sustainability in the Third Sector, to build a stronger case for funding.

We have also been working on a web-based decision tool for councils and public bodies to clearly show the environmental and social

implications of proposed decisions. The tool is based on 'Donut Economics' which is a visual framework for sustainable development. The aim is to make the screening assessment mandatory across public sector decision-making processes; challenging strategies, procurement and investment decisions. The tool will help public bodies satisfy the requirements of the Sustainable Development Statutory Duty (2007) and indirectly will support Public Body Reporting Duties under the Climate Change Act (2022).

As the output is a digital solution we received expert mentoring and support through the Digital Surge Programme. The Digital Surge

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Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Programme is a NI-wide programme that is partfunded by all 11 local authorities. It supports businesses that are deemed to have digital transformation potential. We will be ready to proceed with app development in the summer, and the project is due to be completed in 2023- 24.

FINANCIAL REVIEW AND RESULTS FOR THE YEAR

The Statement of Financial Activities on page 11 is designed to reflect all incoming resources receivable and expenditure incurred during the year irrespective of when income is actually received and payments made. Total incoming resources for the year amounted to £154,606 (2022: £81,734). Total resources expended of £150,526 (2022: £81,521) resulted in a net surplus of resources for the year of £4,808 (2022: surplus of £213). There was no balance on restricted funds at 31st March 2023 (2022: no balance) and the balance on unrestricted funds at the year-end was £75,973 (2022: £71,893) which is free and represents the reserves available to the Director / Trustees to help fulfil current and future plans. Breakdowns of the amounts recorded for incoming resources and resources expended are given in notes 3 and 4 to the accounts.

OUR SUPPORTERS

Sustainable Northern Ireland acknowledges that without the strong ongoing commitment and support of many organisations it would not be possible to work effectively towards our vision. We want to thank the organisations that fund the charity including Local Councils, the NI Assembly and the NI Housing Executive.

We also want to thank the many volunteers who freely give their time to help the charity.

RESERVES POLICY

The Directors/Trustees believe that the Company should hold financial reserves because:

The Directors/Trustees believe that the level of unrestricted reserves should be the equivalent of between three and preferably nine months’ operating costs calculated and reviewed annually. Reserves should be built up to the desired level in stages consistent with the charity’s overall financial position and its need to maintain and develop its charitable activities.

The level of total unrestricted reserves stands at £75,973 (2022: £71,893). With operating costs (on unrestricted funds) currently amounting to approximately £150,500 (2022: £81,500) per year, this would mean a target reserve balance of between £37,625 and £112,875 (2022: between £20,375 and £61,125). The current level of reserves therefore is consistent with the requirements of the Reserves Policy.

Details of the Company’s funds are shown in Note 16. An analysis of the Company’s net assets between the funds is given in Note 14. The Directors/Trustees consider that sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with any restriction imposed.

EMPLOYEES

The Company aims to be an organisation for which employees enjoy working and where they feel supported and developed. Employees are kept fully informed about its strategy and objectives, as well as day to day news and events. Regular information about the organisation is available through meetings and e-mails. All employees are encouraged to give their views and suggestions on performance and strategy. The Company supports equal opportunity.

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Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

MEMBERS OF THE BOARD OF DIRECTORS/TRUSTEES

The following held office during the year:

Andrew Benfield, Jacqueline Callan, Andrew Cassells (resigned 08/12/2022), Robert Clements, Nuala Flood (resigned 27/01/2023), Aoife Foley (resigned 05/09/2023), Ian Garner, Alan McVicker, Keith Patterson, Susann Power and Rachel Singleton.

The principal officers for 2022/2023 were: Chair Treasurer Company Secretary Rachael Singleton Keith Patterson Nichola Hoehn

INDEPENDENT EXAMINERS

Diamond & Skillen were appointed as the charitable company’s independent examiners during the year and are deemed to be re-appointed in accordance with Section 487(2) of the Companies Act 2006.

These financial statements and this report have been prepared in accordance with the 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 Ireland (FRS102) (effective from 1st January 2015) and in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the Board of Directors on 16th December 2023 and signed on its behalf by:

Rachael Singleton

Chair

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Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland Ltd

Independent Examiner's Report to the members of Sustainable Northern Ireland

I report on the financial statements of the charitable company for the year ended 31 March 2023, which are set out on pages 3 to 20.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 65(3) of the Charities Act (Northern Ireland) 2008 and have requested than an independent examiner's report be prepared.

The charity’s gross income does not exceed £500,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in Ireland.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

• examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;

• to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland; and

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

The charitable company's gross income in the year was £154,606 (2022: £81,734). In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 386 of the Companies Act 2006; and

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

————————————

Nigel V Skillen FCA Diamond & Skillen Fellow of the Institute of Chartered Accountants in Ireland Sinclair House 89/101 Royal Avenue Belfast BT1 1FE

16th December 2023

Page 11 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland

Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31st March 2023

Notes Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£

Fund balances carried fwd at 31st
March

Fund balances brought fwd at 1st April
Reconciliation of funds
Net movement in funds for the year
10
Transfers between funds
Net income / (expenditure) for the year
Total expenditure
4

Depreciation of assets
4

Other expenses
4

Legal & professional fees
On other items
4

Programme costs
4

General administration costs
4

Travel & training costs
4

Premises costs
4

Employee costs
on charitable activities
4

Promotional costs
on raising funds
Expenditure
Total income
3

Investment income
from other activities
3

Other sources
3

Business income and sponsorship
from charitable activities
3

Grants
3

Donations
from donations and legacies
Income		 234
356
-
356
-
60,000
-
60,000
21,500
16,250
-
16,250
60,000
78,000
-
78,000
-
0
-
-
81,734
154,606
0
154,606
-
0
-
-
278
1,372
-
1,372
3,096
3,551
-
3,551
3,861
1,682
-
1,682
2,468
7,998
-
7,998
499
3,129
-
3,129
1,355
7,531
-
7,531
62,185
120,829
-
120,829
7,779
4,434
-
4,434
81,521
150,526
0
150,526
-
0
-
-
213
4,080
0
4,080
71,680
71,893
-
71,893
213
4,080
0
4,080
71,893
75,973
0
75,973

The statement of financial activities includes all gains and losses in the year.

The notes on pages 15 to 21 form part of these financial statements.

Page 12 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland Statement of Financial Position (Balance Sheet) as at 31st March 2023

Notes 2022
£
2023
£
Total funds
16

Environmental Fund
16

Single Use Plastic (SUP) Project
Restricted income funds:
16

General funds
Unrestricted income funds:
The funds of the charity
Net assets
Creditors:amounts falling due after more than one year
TOTAL ASSETS LESS CURRENT LIABILITIES
Net current assets
13
Creditors:amounts falling due within one year

Cash at bank and in hand
12

Receivables
Current Assets
11

Tangible assets
Fixed Assets		 -
-
0
0
73,489
79,784
878
756
(2,474)
(4,567)
74,367
80,540
71,893
75,973
-
-
71,893
75,973
71,893
75,973
71,893
75,973
-
-
-
-
71,893
75,973
71,893
75,973

The notes on pages 15 to 21 form part of these financial statements.

For the year ending 31st March 2023, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The financial statements on pages 3 to 21 were approved by the Board of Directors on 16th December 2023 and signed on their behalf by:

Rachael Singleton

Chair of Board of Directors

Keith Patterson

Treasurer

Page 13 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland Statement of Cash Flows

for the year ended 31st March 2023

Notes 2022
£
2023
£
Net funds at 31st March 2023
Net funds at 1st April 2022
Increase in cash for the year
Reconciliation of net cash flow to movement in net funds
Increase in cash for the year
11
Capital expenditure
18
Returns on investment and servicing of finance
17
Net cash inflow from operating activities		 -
-
234
356
11,970
5,939
12,204
6,295
61,285
73,489
12,204
6,295
73,489
79,784

The notes on pages 15 to 21 form part of these financial statements.

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Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland

Notes forming part of the Financial Statements for the year ended 31st March 2023

1. Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the Financial Statements are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year .

1.1 Basis of preparation

The financial statements are prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from 1st January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 Sustainable Northern Ireland meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The charity has availed itself of S.396(4) of the Companies Act 2006 and adapted the Companies Act 2006 formats to reflect the special nature of the charity’s activities. No separate Statement of Financial Activities has been presented for the charity alone as permitted by the Companies Act 2006 and paragraph 304 of the SORP.

1.2 Reconciliation with previously Generally Accepted Accounting Practice

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP (FRS 102) the restatement of comparative items was required.

No restatements were required.

1.3 Preparation of the accounts on a going concern basis

The trustees are of the view that as the reserves of the charity are within the requirement of the charity’s reserves policy, the immediate future of the charity for the next 12 to 18 months is secure and on that basis the charity is a going concern.

1.5 Income

Items of income are recognised and included in the accounts when all of the following criteria are met:

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Grants receivable

Grants receivable which relate to the year are credited to income within the Statement of Financial Activities, with unspent balances being carried forward to subsequent years within the relevant fund.

Specific debts are recognised where approved grant expenditure exceeds grant income received to date.

Grant income relating to future periods is carried forward under creditors.

1.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Page 15 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland

Notes forming part of the Financial Statements for the year ended 31st March 2023

1. Accounting Policies (cont’d)

1.7a Fund accounting - unrestricted funds

General funds are unrestricted funds which are available for use at the discretion of the director/trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. The fund comprises the accumulated surpluses and deficits of unrestricted income and expenditure.

1.7b Fund accounting - restricted funds

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of administering such funds are charges against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income and gains are allocated to the appropriate fund.

1.8 Expenditure and irrecoverable VAT

Expenditure is recognised once there is legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

1.9 Allocation of costs to funds

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.

1.10 Fixed Assets

Fixed assets are stated at cost less accumulated depreciation. Expenditure is recognised as capital in nature for:

Depreciation is provided to write off the cost of fixed assets over their anticipated useful lives. Depreciation is provided at the following rates:

1.11 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

1.12

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.13 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 16 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

1.14 Pensions

The amount charged to the Statement of Financial Activities represents the contributions payable by the charity during the year.

1.15 Transition to FRS 102

The transition date was 1st April 2015.

There was no requirement to restate any comparative balances in making the transition to FRS 102.

2. Legal status of the charity

The charity is a company limited by guarantee, registered in Northern Ireland no. NI038784. The members of the company are the directors named herein. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

The company is registered with HM Revenue & Customs as a charity (ref: XR28895) and is also registered with the Charity Commission for Northern Ireland (ref: NIC103426).

3 Income

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£

NI Housing Executive

NI Assembly

Income from LAs for SDO

Subscriptions and Grants received

Donations received
from donations and legacies		 5,000
6,000
-
6,000
5,000
6,000
-
6,000
50,000
66,000
-
66,000
-
0
-
-
Total from donations and legacies 60,000
78,000
0
78,000

Sponsorship

Dormant Accounts Fund NI

Business income
from charitable activities		 -
0
-
-
-
60,000
-
60,000
21,500
16,250
-
16,250
Total from charitable activities 21,500
76,250
0
76,250

Other income
from other activities		 -
0
-
-
Total from other activities -
0
-
-

UK bank interest received
from investments		 234
356
-
356
Total from investments 234
356
-
356
GRAND TOTAL OF INCOME RECEIVED 81,734
154,606
0
154,606

Page 17 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

4 Expenditure
Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£

Promotional costs
on raising funds		 7,779
4,434
-
4,434
Total on raising funds 7,779
4,434
0
4,434

Project costs

Meeting expenses

Conferences and events

Publications

Programme costs

IT and internet costs

Postage & stationery

Telephone

General administration costs

Travel and training costs

Other premises costs

Insurance and security

Rent

Premises costs

Recruitment expenses

Pension costs

Subcontracted staff

Wages and salaries

Employee costs
on charitable activities		 3,764
0
-
-
97
608
-
608
-
0
-
-
-
1,074
-
1,074
2,309
7,441
-
7,441
5
151
-
151
126
406
-
406
499
3,129
-
3,129
-
1,734
-
1,734
1,110
1,193
-
1,193
245
4,604
-
4,604
-
0
-
-
4,248
8,011
-
8,011
-
0
-
-
57,937
112,818
-
112,818
Total on charitable activities 70,340
141,169
0
141,169

Sundries

Subscriptions

Bank charges

Other expenses

Staff support

Payroll & Accounts bureau fees

Accountancy fees

Legal & professional fees
on other items		 277
29
-
29
-
1,302
-
1,302
29
41
-
41
-
0
-
-
1,296
1,751
-
1,751
1,800
1,800
-
1,800
Total on other items 3,402
4,923
0
4,923
GRAND TOTAL OF EXPENDITURE 81,521
150,526
0
150,526

Page 18 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

5 Staff costs and numbers

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£
Staff training & travel
Pension contributions
Subcontracted staff
Wages and salaries		 499
3,129
-
3,129
4,248
8,011
-
8,011
-
0
-
-
57,937
112,818
-
112,818
62,684
123,958
0
123,958

No employee received emoluments of more than £60,000

The average number of persons, including part-time staff, employed on UK contracts was 3 (2022: 2)

6 Trustee remuneration and Related Party Transactions

Members of the Board of Directors (who are also the Trustees of the charity) receive no remuneration for their services. The Director / Trustees of the charity are eligible to receive reimbursement of out of pocket expenses incurred whilst representing the charity. The expenses borne by the charity in 2022/23, paid to the directors of the charity were £nil (2022: £nil).

7 Net incoming resources for the year

Unrestricted Restricted Totals Totals
Funds funds 2023 2022
£ £ £ £
Net incoming resources are stated after
charging:
Depreciation on tangible fixed assets 0 - 0 -

8 Pension costs

The company operated defined contribution schemes in respect of its staff. The schemes and their assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £8,011 (2022: £4,248).

9 Taxation

As a charity, Sustainable Northern Ireland is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or 2256 of the Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

10 Transfers between the funds

Totals
2022
£
Totals
2023
£
Restricted
funds
£
Unrestricted
Funds
£
No transfers in the year -
0
-
-
0
0
0
0

Page 19 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

11
12		 Tangible Fixed Assets
Totals
£
Furniture,
fixtures &
fittings
£
Office
equipment
£
At 31st March 2022
At 31st March 2023
Net Book Value
At 31st March 2023
Charge for year
At 1st April 2022
Depreciation
At 31st March 2023
Additions
At 1st April 2022
Cost
Debtors		 0
-
-
65,794
22,618
43,176
65,794
22,618
43,176
0
-
-
65,794
22,618
43,176
65,794
22,618
43,176
0
0
0
0
0
0
Totals
2022
£
Totals
2023
£
Prepayments and accrued income
P.A.Y.E. control account (refund due)
Grant and fee income receivable
Revenue invoices outstanding		 -
756
-
-
-
-
-
-
0
756
13 Creditors: amounts falling due within one year
Totals
2022
£
Totals
2023
£
Accruals and deferred income
Grants received in advance
Pension contributions payable
P.A.Y.E. control account
Ordinary creditors		 1,800
1,800
-
-
-
-
-
-
674
2,767
2,474
4,567

Page 20 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Sustainable Northern Ireland

Notes forming part of the Financial Statements for the year ended 31st March 2023 (cont’d)

14 Analysis of charity net assets between funds

Totals
2023
£
Restricted
funds
£
Unrestricted
funds
£
Current liabilities
Current Assets - bank and cash
Current Assets - debtors
Fixed Assets		 (4,567)
-
(4,567)
79,784
-
79,784
756
-
756
0
-
-
75,973
0
75,973

15 Financial Commitments

At 31st March 2023 the company has no annual commitments under non-cancellable leases nor any other financial commitments that are not recognised in the accounts (2022: £nil). Sustainable Northern Ireland has entered into a number of long term contracts for the supply of services all of which are cancellable.

16 Statement of Funds

At
31 Mar 23
£
Transfers
£
Outgoing
resources
£
Incoming
resources
£
At
1 Apr 22
£
Total funds
Total restricted funds
Environmental Fund
Single Use Plastic (SUP) Project
Total unrestricted funds
General reserve		 75,973
-
(150,526)
154,606
71,893
75,973
0
(150,526)
154,606
71,893
0
-
-
-
-
0
-
-
-
-
0
0
0
0
0
75,973
0
(150,526)
154,606
71,893

The general reserve represents the free funds of the charity which are not designated for particular purposes .

17 Reconciliation of changes in resources to net cash inflow from operating activities

2022
£
2023
£
Net cash inflow from operating activities
Increase / (decrease) in creditors
Decrease / (increase) in debtors
Net incoming / (outgoing) resources before investment income		 (496)
2,093
12,487
122
(21)
3,724
11,970
5,939

18 Returns on investment and servicing of finance

2023 2022
£ £
UK bank interest received 356 234

Page 21 of 21

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE