REGISTERED CHARITY NUMBER: NIC103485 Report of the Trustee_s and unaUdit&Eina[L8Ial]Dts f0Lbe.aEEtld2d J3 JdarGh 2Q23 for Solas Moyle Henderson & Co Chartered Certified Accountants 15 Killuney Drive Armagh Co. Armagh BT60 1 AY
Solas Mo ontents of the_F_inancial Statements for the Year Ended 31 March 2023 Page Report of the Trustees Independent Examinerfs Report statement of Financial Activities Balance Sheet Notes to th& Financial Statem8nts 7 to 13 Detailed Statement of Financial Activities 14 to 15
Solas Mowle Report of the Trustees for the Year Ended 31 March 2023 The truslees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Solas supports members of the local community to improve their mental health & emotional wellbeing by providing services including: a) Individual therapies including counselling and complementary therapies b) Group therapies including meditation. emotional resilience and personal development c) Creative & fitness therapies including crafts & yoga d) Youth programmes including exam stress and self esteem e> Community education and awareness courses Additional courses are developed to further meet our aims and objectives. Developing additional methods of support helps ensure everyone who would benefit from support can access a course which meets their individual needs & interests. Slgnlflcant actlvltles This year Is the second year of our 5 year lottery grant and our activities continued to focus on utilising the funding provided lo develop a consistent support, alongside a community facility that would allow us to welcome anyone from the local community on a drop- in basis. Over the year we delivered three quarterly programmes covering April to June, September to December and January to March and a family focussed programme over the summer months due to Ihe need to support the wellbeing of young people and their families, and also the negative impact of school holidays attendance figures for our normal programmes. Each of the programmes Involved the following types of activities: Drop In: We offered four different drop-in sessions each week, providing a safe space for people to visit, enjoy a cuppa & some company and find out more about our organisation & the support people can access. Group programmes: we offered a wlde range of group based activities lasting for 4-8 weeks per activity. These were focussed on either relaxing activities e.g. meditation, anxiety management, awareness through movement,. creative activities e.g. mosaic making, knitting, art for wellbeing or exercise activities e.g, restorative yoga, dance. Individual support: individual counselling and complementary therapies were available following a short assessment (due to limited funding) as well as a individual listening ear sessions were offered as a step between group support and formal counselling. servi users.. 328 attended either drop in, group activities or individual therapies. as well as outreach sessions in the community e.g. shared education with 2 local primary schools and wellbeing sessions with post primary pupils. We continue to receive regular referrals from the Mental Health Practioners at GP praCtIS and Livingwell Moyle, Referrals are also welcomed from other statutory agencies, departments and voluntary organisations. Signposting to and from our services is also encouraged with other local organisations and community groups. Page 1
Solas MOle Re ort of the Trustees for the Year Ended 31 March 2023 FINANCIAL REVIEW Financial position The Trustees believe the period end financial position was satisfactory. There was a surplus of £10,591 for the year. £ 116,551 of grants were received during the year as follows.. Big Lottery Fund People and Communities £96,148 Big Lottery Fund People and Communities £20,067 one off cost of living supplement to be spent over the remaining 3 years of the funded programme,This has been recorded as accrued income under creditors in the accounts. BHSCT- £336 The Big Lottery Fund are Solas Moyle's core funders. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charily is controlled by its goveming document, a deed of trust and constitules an unincorporated charity. The purpose of the organisation is to offer support to promote positive emotional wellbeing, in a warm and welcoming environment. Our support is open to all adults, aged 18 and over regardless of age, gender, background or any other factor. All trustees or members of the management committee must be voted in by other members of the management committee at either the AGM or a regular committee meeting if a vacancy arises throughout the year. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number NIC103485 Prlncipal address 62 Ann Street Ballycastle Co. Antrim BT54 6AD Trusteos K Scally (resigned 30.11.22) Ms J Pedlow J Matthews (appointed 1.5.22) Ms S Norwood J Foley R Morton B Lofthouse Ms A Jamison T Connor D Smyth (resigned 31,8.22) Page 2
Sola5 Mo Rert of the Trustees for the Year Ended 31 March 2023 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Henderson & Co Chartered Certified Accountants 15 Killuney Drive Armagh Co. Armagh BT60 1AY Approved by order of the board of trustees on 20 December 2023 and signed on its behalf by.. .-J LPEL_ B Lofthouse - Trustee Page 3
Independent Examinerfs Re Solas Mo ort to the Trustee5 of I report to the trustees on my examination of the accounts of Solas Moyle for the year ended 31 March 2023. Respective responsibilities of trustees and examiner: As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is my responsiblllty 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 particular matters have come to my attention. Basis of Independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examinalion was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My 8xamination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees conceming any such rnatters. My role is to state whether any material matters have come to my attention giving me cause to believe.. 1. That accounting records were not kept in accordan with section 63 of Charities Act. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of the Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement I have completed my examination and have no concerns in respect of the matters (1) to {4) listed above and, in connection with following the Directions of the Charity Commission for Northem Ireland. I have found no matters that require drawing to your attention. Gary Henderson FCCA Henderson & Co Chartered Certified Accountants 15 Killuney Drive Armagh Co. Armagh BT60 1 AY 20 December 2023 Page 4
Solas Mo Statement of Financial Activities for the Yèar Ended 31 March 2023 31.3.23 Total funds 31.3.22 Total funds Unrestricted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 5,161 96,186 101,347 118,418 Other trading activities Investment income 3,440 3,440 5,458 41 Totsl 8.601 96,186 104,787 123,917 EXPENDITURE ON Charitable activlties Big Lottery Fund General Covid-19 Community Support Fund NHSCT- CYPSP 94,143 94,143 53 84,414 790 1.923 180 53 Other 40 Total 53 94,143 94,196 87.347 NET INCOME 8,548 2,043 10,591 36,570 RECONCILIATION OF FUNDS Total funds brought forward 64,912 25,972 90,884 54,314 TOTAL FUNDS CARRIED FORWARD 73,460 28,015 101,475 90,884 The notes form part of these financial statements Page 5
Solas Mo Balance Sheet 3_1 March 2023 31.3.23 Total funds 31.3.22 Total funds Unrestricted Restricted funds funds Notes FIXED ASSETS Tangible assets 12 5.456 5,468 5.945 CURRENT ASSETS Cash at bank 73,648 48,309 121,957 87,920 CREDITORS Amounts falling due within one year {200) (25,750) (25,950) {2,981) NET CURRENT ASSETS 73,448 22,559 96,007 84,939 TOTAL ASSETS LESS CURRENT LIABILITIES 73,460 28.015 101,475 90,884 NET ASSETS 73,460 28,015 101,475 90,884 FUNDS Unrestricted funds Restricted funds 73,460 28,015 64,912 25,972 TOTAL FUNDS 101,475 90,884 The financial statements were approved by the Board of Trustees and authorised for issue on 20 December 2023 and were signed on its behalf by: 6.-J LebL. B Lofthouse - Trustee R. J Matthews - Trustee The notes fomi part of these financial statements Page 6
Sola5 Mo Notes to the Financial Statements for the Year Ended 31 March 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charily. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended practi applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historic81 cosl convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there Is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendilure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocaled to activitles on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its eslirnated useful life, Fixtures and fittings 250/0 on raducing balance Taxatlon The charity is exempt from tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Page 7 continued...
Solas Mo le Notes to the Financial Statements - continued for the Year Ended 31 March 2023 OTHER TRADING ACTIVITIES 31.3.23 31.3.22 Fundraising events Room rent 3,160 280 5,408 50 3,440 5,458 INVESTMENT INCOME 31.3.23 31.3.22 Bank account interest 41 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 6,299 112,119 118,418 Other trading activities Investment incorne 5,458 27 5,458 41 14 Total 11,784 112,133 123,917 EXPENDITURE ON Charitable activities Big Lottery Fund General Covid-19 Community Support Fund NHSCT- CYPSP 84,414 84,414 790 1,923 180 790 1,923 180 Other 40 40 Total 830 86,517 87,347 NET INCOME Transfers between funds 10.954 15,779 25,616 (15,779) 36,570 Page 8 continued...
Solas Mo Notes to the_Financial Statements - continued for the Year Ended 31 March 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted funds funds Total funds Net movement in funds 26,733 9.837 36,570 RECONCILIATION OF FUNDS Total funds brought forward 38,179 16,135 54.314 TOTAL FUNDS CARRIED FORWARD 64,912 25,972 90,884 TANGIBLE FIXED ASSETS Fixtures and fittings COST At 1 April 2022 Additions 7,926 1.347 At 31 March 2023 9,273 DEPRECIATION At 1 April 2022 Charge for year 1,981 1,824 At 31 March 2023 3,805 NET BOOK VALUE At 31 March 2023 5.468 At 31 March 2022 5,945 Page 9 continued...
Solas Mo Notes to the Financial Statements- continued for the Year Ended 31 March 2023 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Trade creditors Accruals and deferred income Accrued expenses 5,483 20,067 400 2,581 400 25,950 2,981 MOVEMENT IN FUNDS Net rnovement in funds At 31.3.23 At 1.4.22 Unrestricted funds General fund 64,912 8,548 73,460 Restrlcted funds Big Lottery fund 25,972 2,043 28,015 TOTAL FUNDS 90,884 10,591 101,475 Net movement in funds. included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestrlcted funds General fund 8.601 (53) 8,548 Restricted funds Big Lottery fund 96,186 (94,143} 2,043 TOTAL FUNDS 104.787 (94,196) 10,591 Page 10 continued...
Solas Mo Notes_ to the Financial Statements - continued for the Year Ended 31 March 2023 MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds Transfers between funds At 31.3.22 At 1.4.21 Unrestricted funds General fund 38,179 10,954 15,779 64,912 Restrlcted funds Big Lottery fund NHSCT- Causeway Winter Wellbeing Programme Causeway Coast & Glens Borough Council - Covid-19 Community Support Fund NHSCT- CYPSP 16.135 11,237 (1.400) 25,972 14,099 (14,099) 60 220 (60) (220) 16.135 25.616 (15,779) 25.972 TOTAL FUNDS 54,314 36,570 90,884 Comparative net movement in funds, Induded in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund 11,784 (830) 10,954 Restricted funds Big Lottery fund NHSCT- Causeway Winter Wellbeing Programme Causeway Coast & Glens Borough Council - Covid-19 Community Support Fund NHSCT- CYPSP 95,651 (84,414) 11,237 14.099 14,099 1,983 400 (1.923) (180) 60 220 112,133 (86,517) 25,616 TOTAL FUNDS 123,917 (87,347) 36,570 Page11 conlinued...
So_las_ Moyle Notes to the Financial Statements - continued for the Year Ended 31 March 2023 MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 31.3.23 At 1.4.21 Unrestricted funds General fund 38.179 19,502 15,779 73.460 Restricted funds Big Lottery fund NHSCT - Causeway Wintar Wellbeing Programme Causeway Coast & Glens Borough Council - Covid-19 Community Support Fund NHSCT- CYPSP 16.135 13,280 {1,400) 28,015 14,099 (14,099) 60 220 (60> (220) 16,135 27,659 (15,779) 28.015 TOTAL FUNDS 54,314 47,161 101,475 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming Resources Movement resour5 expended in funds Unrestricted funds General fund 20,385 (883) 19,502 Restrlcted funds Big Lottery fund NHSCT- Causeway Winter Wellbeing Programme Causeway Coast & Glens Borough Council - Covid-19 Comrnunity Support Fund NHSCT- CYPSP 191.837 (178,557) 13,280 14,099 14,099 1,983 400 (1,923) (180) 60 220 208,319 (180,660) 27.659 TOTAL FUNDS 228.704 (181,543) 47,161 Page 12 continued...
Solas Moyle -Notes to the Financial Statements - continued for the Year Ended 31 March 2023 RELATED PARTY DISCLOSURES The were no related party transactions for the year ended 31 March 2023. Page 13
Solas_mowle Detailed Statement of Financial Activits'es for the Yoar Ended 31 March 2023 31.3.23 31.3.22 INCOME AND ENDOWMENTS Donations and legacles Donations Grants 4,863 96,484 6.298 112,120 101,347 118,418 Other trading actlvities Fundraising events Room rent 3,160 280 5,408 50 3,440 5,458 Investment income Bank account interest 41 Total Incomlng resources 104,787 123,917 EXPENDITURE Charitable activities Wages Pensions Rent Insuran Light and heat Telephone & intemet Postage and stationery Marketing & promotion Sundries Counselling Complementary Therapies Group Therapies Materials Professional support Repairs Additional premiseslroom hire Training Volunteer expenses Drop in activities Cost of fundraising events Staff recruitment Carried forward 40,398 4,561 4,680 1,134 1,454 1,203 840 1,758 2,910 11,485 12,975 4,578 37,677 4,446 4,680 878 1,497 2,609 1,117 661 1,883 6,938 10.631 6.786 802 360 55 1,995 1,200 64 548 540 675 635 900 90 287 289 91,392 84,827 This page does not form part of the statutory financial statements Page 14
Solas Mo Detailed State_ment of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 Charitable activities Brought forward Staff travel 91,392 491 84.827 91,883 84,827 Support costs Finance Bank charges Fixtures and fittings 89 1,824 139 1,981 1,913 2.120 Governance costs Accountancy and legal fees 400 400 Total resources expended 94,196 87.347 Not Income 10,591 36,570 This page does not form part of the statutory financial statements Page 15