COMPANY REGISTRATION NUMBER: N1020562
CHARITY REGISTRATION NUMBER: NIC103651
Victim Support Northern Ireland
Company Limited by Guarantee
Financial Statements
31 March 2023
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

Victim Support Northern Ireland
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
13
19
Statement of financial position
Statement of cash flows
20
21
Notes to the financial statements
22

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2023
The trustees, who are also the directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 31 March 2023.
Reference and administrative details
Registered charity name
Victim Support Northern Ireland
Charity registration number
NIC103651
Company registration number N1020562
Principal office and registered Albany House
office
73-75 Great Victoria Street
Belfast
BT2 7AF
The trustees
Niamh Kelpie
Rachel Toner
Rhyannon Blythe
Laurence Cheshire (Chair)
Barry Connolly
Sinead Lynch
Eamonn McNally
Kevin Smith
Katrina Hinfey
Tracy Lavery
Sheena Mahaff8y
Roscha McDonald
Davd Docherty
Jan Winton
(Resigned 23 March 2023)
(Resigned 30 March 2023)
(Appointed 11 August 2022)
(Appointed 3 August 2023)
(Appointed 3 August 2023)
Company secretary
Janice Bunting
Auditor
Finegan Gibson Ltd
Chartered accountsnts & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
Bankers
Ulster Bank
91-93 University Road
Belfast
BT7 7FW

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (Continued)
Year ended 31 March 2023
Structure, governance and management
The Trustees, who are also Directors for Company law purposes, present their annual report and
accounts for the year ended 31 March 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the
accounts and comply with the Charity's Articles of Association, the Companies Act 2006 and
"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 (FRS 102) (effective 1 January 2015)" The trustees have had regard to the Charity
Commission for Northern Ireland's public requirement statutory guidance and have given particular
consideration to the Charities SORP report titled 'lmplications of COVID-19 control measures and
charity financial reporting, published 23 March 2020.
Nature of governing document and how charity is constituted.
Victim Support Nl is a company limited by guarantee with no share capital, and a registered charity. It
is governed by Articles of Association.
Our Trustees
The organisation has a voluntary Board of Trustees of no more than 12 members. The trustees are
also directors of the company. Our Trustees are recruited via open advertisement and each member
can serve a maximum of consecutive four-year terms. All trustees undergo an induction and
training process to introduce them to the organisation and their legal responsibilities as a trustee. The
organisation's insurance policy includes trustee indemnity cover.
During the financial year, the following Trustee joined the Board
Rosha McDonald - August 2022
In March 2023, the following Trustees resigned from the Board
Rhyannon Blythe
Sheena Mahaffey
Organisational structure and how Charity makes decisions
The Board is responsible for the review of all activities, approval of budgets and future strategy. The
Board meets quarterly, as do its committees". Finance, Audit, Risk and Remuneration Committee,.
General Purposes Committee. Additional meetings are held throughout the year on an ad hoc basis to
develop the strategic plan for the year ahead.
The Chief Executive Officer, Janice Bunting, is responsible for all operational and day to day matters
and works in conjunction with senior management, with regular reporting to the Board and supervision
by the Chair.

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
Arrangements for setting pay and remuneration of key management
The organisation's trustees are responsible for setting the pay and remuneration of senior staff. The
policy is to offer adequate pay to attract and keep appropriately qualified staff to lead, manage,
support, and deliver the charity's aims. The charity's vision and values are considered alongside the
competencies required for the role and the overall costs incurred.
Staff retention continues to prove increasingly challenging year on year as staff, particularly at ASO
level, are moving to better remunerated roles particularly in the public and private sectors. Other
factors impacting on retention include the cost-of-living crisis,. budgetary pressureslcuts and short-term
funding all of which impact on the retention of staff and their wellbeing. The Board will continue to
review how these challenges can be addressed.
Relationships with related parties and other charitieslorganisations with which Victim Support Nl
co-ordinates in the pursuit of its charitable objectives
Victim Support Nl acts as a gateway to other support services in our efforts to ensure that victim and
witness needs are fully addressed. We have put in place service level agreements and protocols with
numerous voluntary and statutory organisations to assist in this process. As part of our hate crime
work, we co-ordinate the hate crime advocacy service in Nl, in partnership with The Rainbow Project
Nl, Leonard Cheshire Nl and the Migrant Centre. We also partner with Women's Aid, Men's Advisory
Project, and Nexus Nl to deliver the Iris project.
Public Benefit
Victim Support Nl exists to..
1. reduce the distress, poverty and disadvantageous effects on individuals affected by crime. The
benefit that flows from this purpose is that victims feel supported and helped to cope with the impact of
crime and that victims and witnesses can more effectively engage in the Criminal Justice System. 2.
advance public education and awareness of issues relating to victims and witnesses. The benefit that
flows from this purpose is that organisations working with victims and witnesses have increased
understanding of the impact on crime on individuals and are better equipped to respond to their needs.
We evidence these benefits through on-going evaluation of feedback from service users and quarterly
provision of progress against targets agreed with our funders. The beneficiaries of the charity are
victims and prosecution witnesses of crime across Northern Ireland. The purpose of our charity can be
categorised as 'the advancement of education, and 'the advancement of health or the saving of lives,
under the Charities Act.

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
Objectives and activities
Charitable objectives
Victim Support Nl exists to reduce harm and influence positive change for victims and witnesses in
Northern Ireland. We do this through a combination of services providing support in the community, at
court and outreach centres across Nl.
Funding to support and help deliver or objectives is received from..
Department of Justice
Children in Need
National Lottery Community Foundation
Community Foundation Nl
as well as charitable donations from the public.
Incoming resources for the year totalled £2,491,051 which is attributable to its principal activities. This,
combined with the time and expertise given by our wonderful volunteers, enabled us to deliver our
services to victims and witnesses throughout Northern Ireland.
Aims of the Charity
Victims and witnesses deserve a society that is equipped to support and help them if they experience
or witness a crime. We pledge to work for as long as is necessary to achieve our vision of. a society
that ensures appropriate support and information is available to people affected by crime,. How
Achievement of Aims Furthers Our Objectives
We help and support victims and witnesses of crime in several ways. Our community service starts
with practical and emotional support for the victim shortly after the crime has occurred. Our support
has a base in the Psychological First Aid model and is supplemented and reinforced by the recent
introduction of the Community Resilience Model. We can assist with criminal injury compensation
claims and appeals.
We help prepare people for the experience of going to court, and support witnesses while they are in
court. We can also help victims to prepare Victim Personal Statements after a conviction.
We offer a range of specialist services to victims including..
Hate Crime Advocacy Service (HCAS) - supporting victims of hate crime.
Sexual Offences Legal Advisors (SOLAS) - provides free legal support to victims of serious
sexual crime from report to court in respect of their rights.
Phoenix Youth Service
supports children and young people aged 8-20 years who have
suffered physical, emotional or sexual abuse in the Northern Health and Social Care Trust
area.
After Court Support provides one-to-one therapeutic support to victims who are stil
experiencing trauma following the conclusion of their court case.
CHISVA - Our child independent sexual violence advocate supports children and young
people who have experienced sexual violence to have their voice and needs acknowledged
and represented in the criminal justice process.
We aim to represent the experiences and views of victims and witnesses as they go through the
criminal justice process and lobby government and the criminal justice system for effective change for

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
the benefits of all victims and witnesses.
Outcome of Our Work
The outcome of our work is that victims and witnesses of crime in Northern Ireland will feel better
informed about their rights, and more aware of the choices available to them, have more confidence in
the Criminal Justice System, and feel that their voice is being heard and their experience is believed.
The seNices offered by Victim Support Nl staff and volunteers will support people to feel less anxious
and safer in court. An important aspect of the organisation's work is communication with decision
makers to ensure they hear victims, voices, are better informed and take account of the needs of
victims and witnesses when effecting policy change.
We also partner Suc￿$sfUllY with other agencies to ensure that we have the best available advocacy,
specialist advice, and support services for our clients.
In 2022-23 our partnership continued with the IRIS project which included Women's Aid, Nexus and
the Men's Advisory Project. This project, funded by the Department of Health, aims to improve the
identification, referral and support available to victims of domestic andlor sexual abuse attending
General Practice surgeries in the pilot areas.
Our Strategy
We continue to work towards the aims of our organisational strategy, titled 'Redress, Restore,
Recover-Beyond Crime - A Victim's Journey,. This strategy is grounded in our belief that harm is
caused to victims when they experience crime, and this harm must be recognised and addressed to
enable victims to move on. We must ensure a more connected justice and community safety system
by strengthening victim support, improving victims, sense of safety, and securing meaningful recovery
outcomes for those harmed by crime. We must ensure that the needs of vulnerable victims are
recognised, and that victims who fall outside of traditional definitions are not left unsupported.
Technological approaches to support victims and witnesses of crime must be underpinned by policy
and legislation where appropriate, to ensure consistency in practice.
Victim Support Nl also believes that we must comprehensively evaluate the implementation of the
Victim Charter and ensure that all victims have a¢￿sS to advocacy support to help them navigate the
system and ensure that their needs and rights are met and understood. The key objectives of our
organisation are to reduce harm and influence positive change. These aims are translated into action
through the following strategic goals and objectives

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnuedj
Year ended 31 March 2023
Ob"ectives and activities (continued)
STRATEGIC GOAL
Strategic Objective
Support, Recovery &
To achieve this, we will:
Restoration:
Enhance our client support model to improve the well-being and
Victims and witnesses
feel safe. supporced.
recovery outcomes of our users through the application of the
and have improved
Community Resilience Model@
health and well-being
Consolidate and strengthen the resourcing of our services
following crime
through effective volunteer recruitment and retention practices
and strategic workplace planning. Expand our emotional support
model to include telephone, online support, and other
technological platforms.
Support the development of new advocacy and support services
to address the unmet needs of victims.
Diversify our emotional support models to support and address
the needs of young victims of crime.
Review and implement appropriate recommendations from the
Criminal Justice Inspection report on victims and witnesses and
play an active role in the fulfilment of agreed outcomes.
Capture the experiences of victims and witnesses of crime
through client feedback and focus groups focused on their
experience and the application of victims. rights. Present this
evidence to all-party groups, at victim and witness forums,
through consultation responses and via appropriate media
forums.
Continue to champion the needs and rights of victims in our
engagements with the development of adult restorative justice
strategy.
Highlight the responsibility of the Justice and Health and Social
Care sectors to meet the integrated recovery needs of victims of
crime through appropriate government forums.
Continue to champion the needs and rights of victims and
witnesses as the system implements key recommendations to
improve our justice.
Continue to advocate for a needs-based assessment and support
model for victims of crime which addresses the individual needs
of victims as they progress through their recovery journey.
Voice of the Victim:
The experiences and
needs of victims and
witnesses have shaped
organisational practice,
policy and legislative
change resulting in
demonstrable
improvements for
people affetted by
crime

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continuedj
Year ended 31 March 2023
Objectives and activities (contlnued)
Innovation and
Growth:
Victim Support Nl is a
reputable. resilient, and
adaptable organisation.
providing innovative and
sustainable solutions to
address the impact of
crime
Diversify our funding streams to ensure the sustainability
of Victim Support Nl and its role in providing support to
victims and witnesses of crime.
Develop and implement a Health and Wellbeing Strategy
to nurture the development and wellbeing of our people
ensuring a working environment where they feel valued,
supported, and motivated to deliver against our stated
purpose.
Introduce a new case management system which
maintains our security requirements and increases our
ability to evidence our support to victims and achieved
outcomes.
Maintain effective reporting and accountability
mechanisms to ensure effective governance and
demonstrate compliance with our legal and funding
obligations.
Establish a victims, lobby group to identify the views of
victims of crime about the purpose of our justice system
and their needs from the process.
We use a balan￿d scorecard methodology to measure success against our corporate scorecard and
report quarterly to the Board and funders on performance against conditions of grant.
Volunteering
Volunteers remain at the core of our service delivery model. In 2022-23, our volunteers delivered
10,995 direct service delivery hours supporting victim and witnesses across Northern Ireland.
Recruiting and retaining sufficient levels of competent volunteers is an on-going effort for all charities
and this challenge has been even more difFicult in recent years. We have introduced online
recruitment and training to ensure we continue to attract new volunteers to assist us in our mission.

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
Achievements and performance
SUMMARY OF MAIN ACHIEVEMENTS OVER THE LAST 12 MONTHS
Over the last 12 months, we have continued to make significant progress in achieving our
charitable purposes. To mark European Victims of Crime Day on February 22nd, 2023, we
hosted a conference entitled What's Next for Victim's Rights? This innovative conference
was attended by participants from across the criminal justicellegal and educational sectors.
Participants heard from internationally renowned speakers and victims from Nl on a range of
topics including the participatory rights of victims, the right to a trauma informed practice, the
right to redress and privacy rights.
Following on from the publication of our "Bearing Witness" report which observed sexual
violence trials in 2018119, we commissioned updated research to examine the extent, since
that initial publication, of the changes which have been made in handling sexual offence cases
in the Court. This research, more limited in scope than the previous research, concluded that
whilst noting areas of good practice, we are still primarily observing some of the same types of
behaviours identified in the original report. This is disappointing and we will continue to
monitor this.
We continued our campaigning and lobbying efforts, responding to numerous consultations on
issues such as Live Links for Nl Courts & Tribunal Hearings, Minimum Age of Criminal
Responsibility, Modern Slavery & Human Trafficking, PPS Policy for Prosecuting Cases of
Domestic Abuse, PPS Policy for Prosecuting Sexual Offences and Probation Board for Nl
Corporate Planning 2023-26.
We participated in The Executive Office events on Ending Violence Against Women & Girls as
well as contributing to Criminal Justice Inspections on Older People, the Care & Treatment of
Witnesses and File Quality. We supported the Department of Justice in respect of
groundbreaking legislation relating to the Section 28 Domestic Abuse Bill waiver for Legal Aid.
Victim Support Nl was pleased to attend the United Nations Day for the Elimination of
Violence Against Women event at Buckingham Palace, following an invitation from its host,
the Queen Consort.
This year saw the creation of Nl's first Victim of Crime Commissioner Designate. Victim
Support Nl are key participants in the Commissioner Designate's Advisory Panels on All
Crime. Hate Crime and Sexual & Domestic Violence.
In March, for the second year, we hosted a delegation of Japanese Prosecutors who visited Nl
to learn more about our criminal justice process and victim support systems. The Prosecutors
shared details of how victims within the Japanese legal system are entitled to their own legal
representation at Court.
22123 was the inaugural year of the Hate Crime Advocacy Service which we deliver in
consortium with Migrant Centre Nl, The Rainbow Project, and Leonard Cheshire in Northern
Ireland. This is a 3-5 years, service funded by the Police Service Nl and the Department of
Justice. In this the first year, the service received 969 hate crime referrals and successfully
supported 719 victims through their criminal Justi￿ journey. Just over 89% of victims
expressed satisfaction with the service whilst 90 % would recommend the service to family and
friends.
The SOLA service continued to grow. This is a unique service which allows victims of sexual
violence to engage with free legal professionals for advice on consent and article 8 rights. The

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
service received 936 referrals during the financial year. Of those, 86 % remain engaged with the SOLA
service throughout their criminal justice journey. Of those supported, 75% reported improved
confidence in the criminal justice system due to the support they received from a SOLA.
Our CHISVA service helps young people understand and access their criminal justice rights
and enables them to have their voices heard. The service received 498 direct referrals for
support with 92 % of those engaging reporting that the service helped them feel safer.
The After Court Support setvice continued to establish itself to help vulnerable victims move
forward with their lives following the impact and trauma of serious crimes.
The Phoenix Youth Service directly provided long-term creative therapeutic support to 37
children and young people over a year long period. These young people were referred to the
service by the Northern Health & Social Care Trust, Social Services, other charities and
through self-referrals. Support is delivered by our creative therapists via regular sessions for
up to one year. This therapeutic support helped clients to better cope and move beyond the
aggressive related trauma they had all experienced.
Our knowledge sharing relationship with Victim Support Europe continues and we supported
representatives from Victim Support Estonia and Victim Support Sweden in respect of their
victim's journey and community resilience training.
We developed our own Restorative Justice Training programme delivering this training to over
68 participants from a range of criminal justice agencies and organisations.
We evolved our CORE training for staff and volunteers in respect of online training modules.
We worked in partnership with Victim Support Europe to develop an effective training platform
easily accessible to all stsff.
Our staff and volunteers are experts in their fields, and we work hard to make sure accredited training
is made available throughout the year to those who wish to further their skills.
During the year we provided 2,128 hours of training to our staff and volunteers. This has equipped our
staff and volunteers to maintain the highest quality standards for the victims and witnesses we serve.
We also provide training to our Board regarding their governance and legal responsibilities.
The Board of Trustees acknowledges that a potential private benefit to staff, volunteers and trustees
may arise from these activities through the enhancement of skills and experience which may be
transferable to other settings. These enhancements are considered incidental and necessary to
ensure the benefits that are provided to our service users.
Victim Support Nl has paid due regard to guidance issued by the Charity Commission in deciding what
activities the Charity should undertake.
The effects of the Covid-19 pandemic continued to impact on the criminal justice process-. there
continues to be a backlog in courts and victims must often wait longer for cases to conclude.
We have adopted learning from the pandemic and continue to use a hybrid working model and provide
online service provision. We have extended our reach to clients to include online chat and this is
growing in popularity.

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
OUR IMPACT
43,211 victims referred to Victim Support Nl Community Service
100 % of eligible referrals offered support within 5 days.
99 % of witnesses referred to us before their trial were given support.
4,746 pre-trial court familiarisation visits given to witnesses ahead of their trial.
1,400 victims assisted to apply for criminal injuries compensation.
£3,3410,069 in criminal injury compensation awarded to victims injured through crime.
280 victims helped to have their voices heard by Courts through victim personal statements.
10,995 volunteer hours donated by over 150 volunteers.
What our Clients tell us about the su
ortwe
rovide and its im
act on them
"Victin7 Support have been there, supported me, listened and helped lift me up. I cannot thank you
enough for all you have done."
'The team supported my best friends and myself during a trial, which was the worst time in our lives.
We really appreciated the kindness of the team during this time. The people in your organisation are
amazing and deseNe all the good things in lrfe. We could never repay what they helped us through
and the support they gave.~
°Thank you for your support it means a lot, thank you for believing me and thank you for making me
feel like a human."
.1 am truly grateful for all your help. l am overwhelmed by the help and support I have received from all
involved in my case.,
.1 did not have the strength to fight to get my voice heard, you have done this for me and l am so
thankful. After all these years l Gan finally see some light at the end of the tunnel."
"My sessions with Victim Support Nl have given me strength, they have allowed me to find me again."
The on-going provision of grant on a year-by-year basis from our main funder continues to create
long-term funding Un￿rtainty- The Board of Trustees has sought to mitigate this risk through planning
and close engagement with the Department of Justice.
The charity is grateful to our many Servi￿ delivery partner organisations and our Civil Service
colleagues in the Department of Justice for their ongoing support.
10

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
Financial review
Total income for 2022-23 was £2,491,051 and resulted in net incoming resources for the year of
£176,165 of which £158,800 was restricted funds. The trustees considered this position satisfactory.
Noteworthy events that affected financial performance and financial position during the period The
funding environment continues to be a challenge to the organisation allied with a rising cost of living
crisis. This, combined with a lack of long-term government funding, has remained a key organisational
risk throughout the year. This uncertainty has impacted on long term planning. Whilst the pandemic
had a significant impact on the organisation, we were able to continue the provision of our services to
clients throughout. Additional cost pressures that arose to support the move to remote working were
met by savings made in other areas, particularly in travel costs. However, as costs continue to elevate
this will become more challenging.
Principal sources of income and how expenditure meets objectives
The organisation receives almost 74 % of funding for its core work from the Department of Justice
Victims and Witnesses Branch. Services are delivered through its community, court, and
compensation services in line with the conditions of funding. Quarterly performance reports are
submitted by the Board to the Department, which assesses performance against agreed outcomes
and objectives. The Board and Senior Management Team meet biannually with the Department to
ft)rmally review performance
Reserves policy
Victim Support Nl's Finance, Audit, Risk and Remuneration Committee and the Board have
considered the reserves required by the organisation to meet its liabilities and any unforeseen and
extraordinary costs. The organisation aims to have a general reserves fund equivalent to 3 months
running cost {approx. £578,000 which should provide the time required to wind down the organisation
in the case of closure.
At this point, the actual level of unrestricted reserve is at 154,525. Fundraising for unrestricted
reserves continues to be a challenge for the organisation. This challenge has been increased due to
the impact of the global pandemic on charitable giving and income generation.
We are in the process of reviewing other SoUr￿S of income that may contribute to our reserve as well
considering an online donations platform via Charities Aid Foundation which will facilitate public
donations.
Risk Management
The Board of Trustees has a legal duty to ensure that it manages the charity's resources responsibly
through the implementation of appropriate financial controls and the management of risk. The
organisation's senior management team reviews the risk register monthly. These reports are reviewed
by the FARR committee on a quarterly basis before approval by the fijll Board. This involves
identifying the types of risk the organisation faces, prioritising them in terms of impact and likelihood of
occurrence and identifying means of mitigating the risks. The key risks identified as high throughout
the year included the lack of funding security beyond one year,. impact of the pandemic on volunteer
capacity levels,. staff retention and skill shortage due to cost-of-living crisis,. staff and volunteer
well-being, and the effectiveness of our ICT system to support activities.
The Board has reviewed the effectiveness of the organisation's internal financial controls and is
responsible for establishing and operating control and reporting procedures designed to give
reasonable, but not absolute, assurance against material misstatement and loss.
11

Victim Support Northern Ireland
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
Trustees. responsibilities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure, for that period.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable Charities SORP.
make judgments and accounting estimates that are reasonable and prudent.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and 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
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that-
so far as they are aware, there is no relevant audit information of which the charity's auditor is
unaware. and
they have taken all steps that they ought to have taken as a trustee to make themselves aware of
any relevant audit information and to establish that the charity's auditor is aware of that
information.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption
The trustees, annual report was approved on 4 December 2023 and signed on behalf of the board of
trustees by:
Laurence Cheshire {Chair)
Trustee
12

Victim Support Northern Ireland
Company Limited by Guarantee
Independent Auditor's Report to the Members of Victim Support Northern
Ireland
Year ended 31 March 2023
Opinion
We have audited the financial statements of Victim Support Northern Ireland (the 'charity') for the year
ended 31 March 2023 which comprise the statement of financial activities (including income and
expenditure account), statement of financial position, statement of cash flows and the related notes,
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
(United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its
incoming resources and application of resources, including its income and expenditure, for the
year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice.,
have been prepared in accordance with the requirements of the Companies Act 2006.
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 auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the 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.
Conclusions relating to going concern
In auditing the financial statements. we have concluded that the trustees, use of the going concern
basis of accounting in the preparation of the financial ststements 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 charity's ability
to continue as a going concern for a period of at least Iwelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.
13

Victim Support Northern Ireland
Company Limited by Guarantee
Independent Auditor's Report to the Members of Victim Support Northern
Ireland (continued)
Year ended 31 March 2023
Other information
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
othetwise 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 othewise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, 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.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the trustees, report for the financial year for which the financial
statements are prepared is consistent with the financial statements,. and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misststements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns- or
certain disclosures of trustees, remuneration specified by law are not made- or
we have not received all the information and explanations we require for our audit. or
the trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the
directors. report and from the requirement to prepare a strategic report.
14

Victim Support Northern Ireland
Company Limited by Guarantee
Independent Auditor's Report to the Members of Victim Support Northern
Ireland (Continuedj
Year ended 31 March 2023
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement, the trustees (who are also the
directors for the purposes of company law} 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 trustees 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 trustees are responsible for assessing the charity'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 trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
15

Victim Support Northern Ireland
Company Limited by Guarantee
Independent Auditor's Report to the Members of Victim Support Northern
Ireland (¢ontlnuedJ
Year ended 31 March 2023
Auditor's responsibilities for the audit of the financial statements
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 assuran￿, 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 the
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=
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud
and non-compliance with laws and regulations, we considered the following..
the nature of the industry and sector, control environment and business performance including
the design of the remuneration policies, key drivers for directors, remuneration, bonus levels and
performance targets.,
results of our enquiries of management about their own identification and assessment of the risks
of irregularities.,
any matters we identified having obtained and reviewed documentation of their policies and
procedures relating to=
identifying, evaluating and complying with laws and regulations and whether
management were aware of any instances of non-compliance;
detecting and responding to the risks of fraud and whether management have
knowledge of any actual, suspected or alleged fraud.,
the internal controls estsblished to mitigate risks of fraud or non-compliance with laws
and regulations.
the matters discussed among the audit engagement team including significant component audit
teams and relevant internal specialists, including tax and valuations specialists regarding how
and where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within
the organisation for fraud and identified the greatest potential for fraud. In common with all audits
under ISAS {UK), we are also required to perform specific procedures to respond to the risk of
management override.
We also obtained an understanding of the legal and regulatory frameworks in operation, focusing on
provisions of those laws and regulations that had a direct effect on the determination of material
amounts and disclosures in the financial statements. The key laws and regulations we considered in
this context included ongoing compliance with the UK Companies Act and tax legislation.
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 may be fundamental for their ability to operate or to
avoid a material penalty.
16

Victim Support Northern Ireland
Company Limited by Guarantee
Independent Auditor's Report to the Members of Victim Support Northern
Ireland (contlnued)
Year ended 31 March 2023
As part of an audit in accordance with ISAS {UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements. whether due to
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained. whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the charity's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditor's report to the related disclosures in the financial statements or, if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our auditor's report. However, future events or conditions may cause the charity
to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial ststements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
17

Victim Support Northern Ireland
Company Limited by Guarantee
Independent Auditor's Report to the Members of Victim Support Northern
Ireland (contlnued)
Year ended 31 March 2023
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
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. 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.
Paul Dolan FCA (Senior Statutory Auditor)
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
4 December 2023
18

Victim Support Northern Ireland
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
1,560
19,913
1,751
1,560
2,487,740
1,751
2,491,051
65
2,296,398
24
2,467,827
Total income
23,224
2,467,827
2,296,487
Expenditure
Expenditure on charitable activities
Total expenditure
5,859
2,309,027
2,314,886
2,269,339
5,859
2,309,027
2,314,886
2,269,339
Net income
17,365
158,800
176,165
27,148
Transfers be￿een funds
16,032
(16,032)
Net movement in funds
33,397
142,768
176,165
27,148
Reconciliation of funds
Total funds brought forward
Total funds carried forward
121,128
93,733
214,861
187,713
214,861
154,525
236,501
391,026
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notss on pages 22 to 33 forni part of these financial statements.
19

Victim Support Northern Ireland
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
15
11,725
Current assets
Debtors
Cash at bank and in hand
16
132,969
367,084
500,053
116,898
366,741
483,639
Creditors: amounts falling due within one year
Net current assets
17
120,752
379,301
391,026
268,778
214,861
214,861
214,861
Total assets less current liabilities
Net assets
391,026
Funds of the charity
Restricted funds
Unrestricted funds
236,501
154,525
93,733
121,128
Total charity funds
19
391,026
214,861
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 4
December 2023, and are signed on behalf of the board by:
Laurence Cheshire (Chair)
Trustee
The notes on pages 22 to 33 form part of these financial statements.
20

Victim Support Northern Ireland
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2023
2023
2022
Cash flows from operating activities
Net income
176,165
27,148
Adjustments for..
Depreciation of tangible fixed assets
other interest receivable and similar income
Interest payable and similar charges
Accrued (income)/expenses
5,859
(1,751)
881
(76,074)
2,042
(24}
805
3,201
Changes in."
Trade and other debtors
Trade and other creditors
33,139
(121,162)
17,057
(34,630)
(36,106)
(37,564)
Cash generated from operations
Interest paid
Interest received
(881)
1,751
{805}
24
Net cash froml(used in) operating activities
17.927
(38,345)
Cash flows from investing activities
Purchase of tangible assets
Net cash used in investing activities
(17,584)
(17,584)
Net increasel(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
343
366,741
(38,345)
405,086
367,084
366,741
The notes on pages 22 to 33 form part of these financial statements.
21

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is Albany House, 73-75 Great Victoria Street, Belfast, BT2 7AF.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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 1021 (Charities
SORP (FRS 102)} and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities arbd investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material Un￿rtaIntieS about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make Judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted furbds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of sub-classes.. restricted income funds or
endowment funds.
22

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statements fcontlnued)
Year ended 31 March 2023
Accounting policies fcontlnued)
Incoming resources
All incoming resources are included in the ststement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income-
income from donations or grants is recognised when there is evidence of entitlement to the
gift. receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitsble aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
bemeen the activities they contribute to on a reasonable, justifiable and consistent basis.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The
aggregate benefit of lease incentives is recognised as a reduction to expense over the lease
term, on a straight-line basis.
23

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Ststements (contlnued)
Year ended 31 March 2023
Accounting policies (continued)
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tsngible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows-
Long leasehold property
Equipment
Over the remaining life of the lease
33 % straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
24

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Accounting policies (continued)
Financial instruments (continued)
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately. to the extent that the reversal does not
result in a Carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Limited by guarantee
Victim Support Northern Ireland is a company limited by guarantee and accordingly does not
have a share capital. Every member of the company undertakes to contribute such amount as
may be required not exceeding £1 to the assets of the charitable company in the event of its
being wound up while he or she is a member, or within one year after he or she ceases to be a
member.
25

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Donations and legacies
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2023
Funds
2022
Donations
Donations and Gifts
Halifax
1,060
500
1,060
500
65
65
1,560
1,560
65
65
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Victims of Crime Fund
Hate Crime Advocacy Income
DOJ
ISVA Income - DOJ
SOLA Income
CHISVA Project Income
Phoenix Youth Project
Other Income
CFNI
Recovery CJS
DOJ Capital Grant
611
191,881
1,837,205
611
191,881
1,837,205
192,364
39,499
61,648
3,240
69,413
54,234
17,732
192,364
39,499
61,648
23,153
69,413
54,234
17,732
2,487,740
19,913
19,913
2,467,827
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Victims of Crime Fund
Hate Crime Advocacy Income
DOJ
ISVA Income - DOJ
SOLA Income
CHISVA Project Income
Phoenix Youth Project
other Income
CFNI
Recovery CJS
DOJ Capital Grant
5,817
45,000
1,847,000
30,027
152,302
35,443
80,491
3,240
46,275
50,803
5,817
45,000
1,847,000
30,027
152,302
35,443
80,491
3,240
46,275
50,803
2,296,398
2,296,398
26

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
1,751
1,751
24
24
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Core
Hate Crime Advocacy
ISVA
Phoenix Youth
ChiSVA
SOLA
Recovery of Justice
After Court Support
Support costs
5,859
1,261,729
177,274
1,267,588
177,274
60,763
33,977
194,064
54,734
78,577
447,909
60,763
33,977
194,064
54,734
78,577
447,909
2,314,886
5,859
2,309,027
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Core
Hate Crime Advocacy
ISVA
Phoenix Youth
ChiSVA
SOLA
Recovery of Justice
After Court Support
Support costs
2,042
1,452,652
44,701
30,028
79,117
28,718
152,333
46,367
16,454
416,927
2,267,297
1,454,694
44,701
30,028
79,117
28,718
152,333
46,367
16,454
416,927
2,269,339
2,042
27

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2023
Total fund
2022
Core
Hate Crime Advocacy
ISVA
Phoenix Youth
ChiSVA
SOLA
Recovery of Justice
After Court Support
Governance costs
1,267,588
177,274
390,415
1,658,003
177,274
1,838,931
44,701
30,028
79,117
28,718
152,333
46.367
16,454
32,690
60,763
33,977
194,064
54,734
78,577
60,763
33,977
194,064
54,734
78,577
57,494
57,494
1,866,977
447,909
2,314,886
2.269,339
10. Analysis of support costs
Analysis of
support costs Total 2023 Total 2022
Premises
Communications and IT
General off5ce
Human resources
Governance costs
Advertising
92,607
130,882
100,476
26,599
56,994
39,851
92,607
130,882
100,476
26,599
56,994
39,851
95,385
148,699
91,824
26,449
32,690
21,880
447,409
447,409
416,927
11. Net income
Net income is stated after chargingl(crediting):
2023
2022
Depreciation of tangible fixed assets
Operating lease rentals
5,859
75,200
2,042
95,385
12. Auditors remuneration
2023
2022
Fees payable for the audit of the financial statements
8,000
7,140
28

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as ft)Ilows'.
2023
2022
Wages and salaries
1,629,418
1,675,506
The average head count of employees during the year was 64 (2022.. 68). The average number
of full-time equivalent employees during the year is analysed as follows..
2023
No.
2022
No.
Direct Charitable
Management and administration of the charity
57
61
64
68
The number of employees whose remuneration for the year fell within the following bands, were..
2023
2022
No.
No.
£60,000 to £69,999
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for
planning, directing and controlling the activities of the charity- The total compensation paid to key
management personnel for services provided to the charity was £168,659 {2022.£220,609).
14. Trustee remuneration and expenses
None of the Trustees (or any persons connected with them) received any remuneration or
benefits from the Charity during the year.
Expenses reimbursed to them amounted to £nil (2022.'£nil)
29

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
15. Tangible fixed assets
Long
leasehold
propety Equipment
Total
Cost
At 1 April 2022
Additions
254,640
633,653
17,584
888,293
17,584
At 31 March 2023
254,640
651,237
905,877
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
254,640
633,653
5,859
888,293
5,859
254,640
639,512
894,152
Carrying amount
At 31 March 2023
11,725
11,725
At 31 March 2022
16. Debtors
2023
2022
Trade debtors
Prepayments and accrued income
2,760
130,209
132,969
14,340
102,558
116,898
17. Creditors: amounts falling due within one year
2023
2022
Trade creditors
Accruals and deferred income
Social security and other taxes
37,477
44,355
38,920
50,583
141,391
76,804
120,752
268,778
18. Deferred income
2023
2022
At 1 April 2022
Amount released to income
Amount deferred in year
At 31 March 2023
70,172
145,364
(70,172) (145,364)
70,172
70,172
30

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
19. Analysis of charitable funds
Unrestricted funds
At
31 March 202
At
1 April 2022
Income Expenditure
Transfers
General funds
121,128
23,224
(5,859)
16,032
154.525
At
31 March 202
At
1 April 2021
Income Expenditure
Transfers
General funds
123,081
89
(2,042)
121,128
Restricted funds
At
31 March 202
At
1 April 2022
Income Expenditure
Transfers
Victims of Crime Fund
Hate Crime
DOJ
ISVA
Legal Case
Phoenix Youth Project
ChlSVA Project Income
After Court Support
IRIS
Other Grant Income
SOLA
Recovery CJS
DOJ Capital Grant
611
(611)
191,881
(177,2741
1,837,205 (1,707,618)
14,607
139,382
9,795
37,414
428
10,635
29,406
1,620
37,414
1,313
16,157
22,073
1,620
61,648
39,499
69,413
3,240
(60,763)
(33,977)
(76,746)
(3,240)
192,364
54,234
17,732
(194,064)
(54.734)
1,700
4,435
3,935
(17,732)
(16,0321
93,733
2,467,827 (2,309,027)
236,501
At
31 March 202
At
1 April 2021
Income Expenditure
Transfers
Victims of Crime Fund
Hate Crime
DOJ
ISVA
Legal Case
5,817
(5,817)
45,000
{45,008)
1,847,000 (1,837,205)
30,027
(38,579)
(12,484)
9,795
8,552
49,898
37,414
31

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Ststements fcontlnued)
Year ended 31 March 2023
19. Analysis of charitsble funds (continued)
Phoenix Youth Project
ChlSVA Project Income
After Court Support
IRIS
Other Grant Income
SOLA
Recovery CJS
DOJ Capital Grant
80,491
35,443
46,275
3,240
{80,066}
(27,008}
(16,8691
(1,620)
(3,971)
{152,302)
(46,368)
428
10,635
29,406
1,620
2,200
3,971
152,302
50,803
4,435
64,632
2,296,398 {2,267,297)
93,733
A transfer has tsken place during the year which relates to fixed asset purchases during the year,
Victim Support Northern Ireland fully own the assets and there is no restriction placed on them
once purchased.
20. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
11,725
142,800
11,725
357,253
500,053
(120,752) (120,752)
236,501
391,026
154,525
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
306,081
(197,744)
108,337
177,558
483,639
(71,034) (268,778)
106,524
214,861
21. Taxation
The Company is a registered charity, and as such is entitled to tax exemptions on income and
profits in furtherance of the charity's primary objectives.
22. Analysis of changes in net debt
At
At 1 Apr 2022 Cash flows 31 Mar 2023
Cash at bank and in hand
366,741
343
367,084
32

Victim Support Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
23. Operating lease commitments
The total future minimum lease payments under non-cancellable operating leases are as follows..
2023
2022
Not later than 1 year
Later than 1 year and not later than 5 years
75,200
183,783
75,200
258,983
258,983
334,183
24. Contingencies
A contingent liability exists to repay grants received should certain conditions not be ￿lfilled by
the charity. In the opinion of the Trustees, the terms of the Letters of Offer have been, or will be,
complied with and no liability is expected.
33