# **SURVIVORS OF SUICIDE SUPPORT GROUP Charity No. 103483 Unaudited Financial Statements 31 March 2025**
||Pages||
|---|---|---|
|Trustees' Annual Report||2|
|Independent Examiner's Report||3|
|Statement of Financial Activities||4|
|Balance Sheet||5|
|Notes to the Accounts||6 to 10|
|Detailed Statement of Financial Activities||12 to 13|
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 103483 Registered Office**
Survivors Of Suicide Ballymacarrett Recreation Centre BT4 1SX
## **Trustees**
The following Directors and Trustees served during the year:
I. Blanchard
C. Curran
C. McGavin
K. Tanner
M. Kelly
E. Smyth
N. Hunter
V. Stirling S.Johnston
## **Accountant**
Lisa Curran 21 Orangefield Avenue Belfast BT5 6DG
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the board
## **Katherine Tanner**
03 February 2026
## **Independent Examiner's Report to the trustees of SURVIVORS OF SUICIDE SUPPORT GROUP**
I report to the charity trustees on my examination of the financial statements of SURVIVORS OF SUICIDE SUPPORT GROUP for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity's trustees of the company, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
I
It is my responsibility to:
- Examine the accounts under section 65 of the Charities Act
- Follow the procedures laid down in the general Directions given by the Commission under section 65 (9) (b) of the Charities Act
- State whether matters have come to my attention.
In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
- accounting records were not kept in respect of the charity as required by section 63 of the Charities Act; or
- the financial statements do not accord with those records; or
- That there is further information needed for a proper understanding of the accounts to be reached.
• The financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view is not a matter considered as part of an independent examination.
I have completed my examination and have no concerns and have come across no other matters in connection with following Directions of the Charity Commission for Northern Ireland.
## Lisa Cur r an
Lisa Curran MAAT 21 Orangefield Avenue, Belfast BT5 6DG 03 February 2026
## **For the year ended 2025 31 March**
|**Notes**
**Income and**
**endowments**
**from:**
Donations
2
Grants receivable
3
**Total**
**Expenditure on:**
Other
4
**Total**
Net gains on
investments
**Net expenditure**
Transfers between
funds
**Net expenditure before other**
**gains/(losses)**
**Other gains and**
**losses**
**Net movement in**
**funds**
**Reconciliation of**
**funds:**
Total funds brought
forward
**Total funds carried**
**forward**
**at 31 March 2025**|**Restricted**
**funds**
**2025**
**£**
82,174|**Unrestricted**
**funds**
**Total**
**funds**
**2025**
**2025**
**£**
**£**
22237
22,237
82,174
22,237
104,411
16,713
82,792
16,713
82,792
-
-
5,524
21,619
-
-
5,524
21,619
|**Total funds**
**2024**
**£**
20,166
38,202
58,368
84,907
84,907
-
|
|---|---|---|---|
||
82,174
66,079|||
||66,079
-
|||
||16,095
-
||(26,539)
-
(26,539)
|
||16,095
|||
||16,095
30,852
|5,524
21,619
-13,341
17,511
-7,817
39,130|(26,539)
44,050
|
||46,947
||17,511
|
|||||
|**Company No.**|**Notes**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
|**Fixed Assets**||||
|Office Equipment||3,255|-|
|Depreciation (3yr straight line)||-877|-
-|
|||2,378|-|
|**Current assets**||||
|Cash at bank and in hand||34,739|27,385|
|Prepayments||4,829||
|||39,568|27,385|
|**Creditors:**Amount falling due within one year
**Net current assets**|6|(2,816)
36,752|(9,874)
17,511|
|**Total assets less current liabilities**||39,130|17,511|
|**Net assets excluding pension asset or liability**
**Total net assets**||39,130
39,130|17,511
17,511|
|**The funds of the charity**||||
|**Restricted funds**|7||30,852|
|Grants receivable||46,947|30,852|
|**Unrestricted funds**|7|46,947|(13,341)|
|Donations||(7,817)|(13,341)|
|||(7,817)||
|**Reserves**|7|||
|**Total funds**||39,130|17,511|
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
## Approved by the board on 03 February 2026
And signed on its behalf by:
K. Tanner Trustee 03 February 2026
M. Kelly Treasurer 03 February 2026
## **For the year ended 31 March 2025**
## **1 Accounting policies Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
## **Unrestricted funds**
These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds. These are unrestricted funds earmarked by the trustees for particular purposes. **Revaluation funds**
These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
## **Restricted funds**
These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Income
## **Recognition of Income**
Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. **Income with related expenditure**
Where income has related expenditure the income and related expenditure is reported gross in the SoFA. **Donations and legacies Tax reclaims on donations and gifts** Voluntary income received by way of grants, donations and gifts is included in the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
## **Donated services and facilities**
These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material. **Volunteer help**
The value of any volunteer help received is not included in the accounts. **Investment income**
This is included in the accounts when receivable. **Gains/(losses) on revaluation of fixed assets. Volunteer help** The value of any volunteer help received is not included in the accounts. **Investment income** This is included in the accounts when receivable. **Gains/(losses) on revaluation of fixed assets.** This includes any gain or loss resulting from revaluing investments to market value at the end of the year. **Gains/(losses) on investment assets**
This includes any gain or loss on the sale of investments.
## **Expenditure**
Expenditure is recognized on an accruals basis. **Recognition of expenditure**
Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
## **Expenditure on raising funds**
These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.
## **Expenditure on Charitable activities**
These comprise the costs incurred by the Charity in the delivery of its activities and services in governance costs.
## **Grants payable**
All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
## **Governance Costs**
These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
## **Other expenditure**
These are support costs not allocates to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other shortterm highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity 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 measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2 **Income from donations**
|3**Income from grants and restricted funding**|**Unrestricted**
**£**
22,237|**Total**
**2025**
**£**
22,237
22,237
**Total 2025**
**£**
82,174|**Total**
**2024**
**£**
20,166|
|---|---|---|---|
||22,237||20,166|
||**Restricted**
**£**
82,174||**Total 2024**
**£**
38,202|
|4**Other expenditure**
Employee costs
Premises repairs
General administrative costs
Consultancy and counselling
5**Staff costs**
Salaries and wages
Social security costs
Pension costs
6 No employee received emoluments in ex
**Creditors:**
amounts falling due within one year
Other taxes and social security
Other creditors
7**Movement in funds**
**Incoming**
**Restricted funds:**
**Restricted income funds:**
_Total_
**Unrestricted funds: General funds**
**Total funds**
8
**Analysis of net assets between funds**
**Net current assets**|**Restricted**
**£**
49,131
954
13,540
5,975
69,677
cess of £60,000.
**At 1 April**
**2024**
**£**
**30,852**|**Restricted**
**£**
49,131
954
13,540
5,975
69,677
cess of £60,000.
**At 1 April**
**2024**
**£**
**30,852**|82,174
**Unrestricted**
**£**
10,407
100
2366
3840
16,713
**2025**
52,217
-
-|82,174
**Unrestricted**
**£**
10,407
100
2366
3840
16,713
**2025**
52,217
-
-|82,174
**Unrestricted**
**£**
10,407
100
2366
3840
16,713
**2025**
52,217
-
-||
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||52,217
**2025**
**£**
2,316
500||
||||||||
||||2,816
**resources**
**(including**
**Other**
**Gains/losses)**
**£**
**82,174**||||
||**30,852**|||**82,174**|||
||**-13,341**|||**22,237**|||
|||**17,511**||**104,411**|||
|9**Reconciliation of Net debt**
Cash and cash equivalents
Net debt
10**Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
are as follows:
**Land and**
**buildings**
Operating leases with expiry date:
**_Pension commitments_**
The pension cost charge to the company
amounted to:|**At 1 April**|**At 1 April**|**At 1 April**|
|---|---|---|---|
|||**2024**
**£**
27,385||
|||27,385||
## **for the year ended 31 March 2025**
|**Income and endowments from:**
Donations
Grants receivable
**Total income and endowments**
**Expenditure on:**
Employee costs Salaries/wages
Employer's NIC
Pension costs
Staff training
Committee expenses
**Premises costs**
Garden repairs
General administrative costs
Outings, meetings and activities
General insurances
Printing, postage and stationary
Software, IT support and related
costs
Subscriptions
General expenses
Telephone, fax and broadband
Depreciation
Legal and professional costs
Accountancy and bookkeeping
Counselling and consultancy
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net expenditure**||**Unrestricted**
**funds**
**2025**
**£**
22,237|||**Restricted**
**funds**
**2025**
**£**
-
-||**Total**
**funds**
**2025**
**£**
22,237|||**Total funds**
**2024**
**£**
20,802|**Total funds**
**2024**
**£**
20,802|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||22,237|||||22,237||||20,802|
|||-|||82,174||82,174||||30,531|
|||-
22,237
10,407
-
-
0
0
10,407|||82,174
82,174
44,069
-
-
1,289
1,476
46,834||82,174
104,411
54,476
-
-
1,289
1,476
57,241||||30,531
51,333
54,663
-
-
2,705
1,720
59,088|
|||||||||||||
|||||||||||||
|||100
100|||954
954||1,054
1,054||||1,894
1,894
9,538
1600
717
905
747
3627
688
-|
|||1,872
0
0
261
-
196
37
-|||6,768
1167
2492
1466
-
788
859||8,640
1,167
2492
1727
-
984
896|||||
||||||877|||||||
|||2,366
-
3,840
3,840|||14,417||16,783||||17,822
1435
4,668
7,974|
||||||777
3097||777
6,937
7,714|||||
||||||3874|||||||
|||||||||||||
|||16,713
-
5,524|||66,079
66,079||82,792
82,792|
|||94,317
94,317|
|||||||||||||
||||||-||||||-|
||||||16,095|||||||
|**Net expenditure before other**
**gains/(losses)**
Other Gains
**Net movement in funds Reconciliation of**
**funds:**
Total funds brought forward
**Total funds carried forward**|5,524
16,095
-
-
5,524
16,095
-13,341
30,852
(7,817)
46,947|21,619
(42,984)
-
-|
|---|---|---|
|||21,619
(42,984)|
|||17,511
87,034
39,130
44,050|