Charlty reglstratlon number NIC103651 {Northern Ireland) Company reglstratlon number N1020662 VICTIM SUPPORT NORTHERN IRELAND ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
VICTIM SUPPORT NORTHERN IRELAND LEGAL AND ADMINISTRATIVE INFORMATION Trustees L Cheshire (Chair) D Docherty N Kelpie S Lynch R Cronln S McFerran E McNally T Rogan K Smith {Appointed 7 November 2024) (Appointed 7 November 2024) Secretsry J Bunting Charlty number {North•rn Iroland) NIC103651 Company number N1020562 Reglsternd offlco Albany House 7&75 Great Victoria Street Belfast BT2 7AF Audltor HM Charteréd Accountants 6th Floor East Tower Lanyon Plaza 8 Lanyon Place Belfast County Antrim BT13LP Bankers Ulster Bank 91193 University Road Belfast BT71NB
VICTIM SUPPORT NORTHERN IRELAND CONTENTS Page Trustees, report Independent auditors report 9-12 Statement of financial activities 13 statement of financlal Position 14 Statement of cash tlows 15 Notes to the financial statements 18-25
VICTIM SUPPORT NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities SORP "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)" Objectlves and activltles Beneflt to the Publl Victim Support Nl exists to.. reduce the distross, poverty and disadvantageous effects on Indlvlduals affected by Crimo. The benefit that flows from this intention Is Ihat victims feel supported and helped to cope wilh the impact of crime and that victims and wltnesses can more effectively engage wlth and remain in the Criminal Justice System. rals8 awareness of Issues relatlng to vlctlms and wltnesses. The benefit that flows from this purpose is that organisations working with victims and witnesses have an increased understanding of the impact of crime on individuals and are better equipped to respond to their needs. To evidence these benefits, we conduct on-going evaluation of feedback from Servi users and provide quarterly provision of progress against targets agreed with our funders. The beneficiaries of the charity are victims and prosecuts'on 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 th8 saving of lives, under the Charities Act. Our Im 46,552 victims of crlme were referred to Victim SupFK)rt Nl Community Service 100% of eligible referrals were offered support within 5 business days 80% of face to face emotional support appointments were delivered within 10 days of receipt of referral 2,213 appointments were delivered by volunteers and staff to support victims of crime 3,841 people engaged in pre-trial court familiarisation visits or tours ahead of trial 12,140 hours of service delivered by volunteers (of which 8,902 were delivered at court) 3,113 training hours delivered to volunteers, staff and external participants. 1 ,281 injured victims were assisted to apply for criminal injuries compensation £3,581,425 awarded in compensation to victims injured as a result of crime 207 witnesses were supported by Advlce Workers to prepare their Victim Personal Statements Charftable Actlvlties: We have worked towards achieving our purpose through the following activities this year.. Our annual conference was held to mark EU Victims of Crime Day in February. Following the media attention of the Alexander Mccartney caffishing case at the end of 2024, we decided to theme our conference around online harm and how we can protect young people from it. Opened by Justice Minister Naomi Long. the event featured 9 expert speakers and 4 training workshops for over 100 in-person attendees. One of the speakers was a 14-year-old girl who was a victim of Image Based Sexual Abuse after her image was stolen from her school website. We also heard from the Children & Young People's Commissioner, Ofcom, White Ribbon Nl and cyberbullying expert Dr Elena Martellozzo. The latter part of the day focused on the criminal justice system, where we heard from a PSNI detective about gathering evidence of online harm, Head of the Serious Crime Unit in the PPS on the Mccartney case, and Judge Patricia Smyth, who has spearheaded the move to expedite criminal cases for under-13s.
VICTIM SUPPORT NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Sexual Offences Legal Adviser (SOLA) pllot service estab115hed following a recommendation in the Gillen Report was offlcially extended to 2027. This year, the SOLAS received 366 referrals and provided direct advocacy and legal support to 238 adults affected by serious sexual crime who chose to engage with the service. This brings the tolal amount of victims supported by the SOLAS since Ihe service was established to 1,997. On 5th February 2025, Justice Minister Naomi Long officially launched the new Chlldren's SOLA servlce an extension of the existing Sexual Offences Legal Adviser service, which provides bespoke advocacy and legal support to young victims of serious sexual crimes. This much-needed role was filled by solicitor Emma-Rose Duffy, who brought years of expertise and experience working with children and young people from the Children's Law Centre to the position. During 2024-25, we responded to 9 publlc consultatlons on subjects as diverse as Safe Leave for Domestic Abuse victims, Protections Against Stalking, Legal Aid, and the call for views on the Victim & Witness Strategy. Responding to these consultations ensures that the victims, voice is represented at discussions which fram8 new policies and legislats-on. During National Hate Crime Awareness Week in October, we held a unique event which used comedy and improvisation to make people think about the subject of hate crime. Titled 'Hat8 Crlma Isn't Funny,, this event was held at Accidental Theatre, Belfast, and featured 5 short stand-up routines in which comedians, (who came from at least one of the protected characteristics of hate crime) addressed hate crime Issues in a comedic way. This was followed by a 90-minute improv session with a group from Queen's University, who led u5 through common scenarios in which hate crime might arise. The Lord Mayor of Belfast, Micky Murray spoke at the event, alongside senior representats'ves from the PSNI who had been involved in poliang the race riots in South Belfast over the summer. The Hate Crime Advocacy Service also took part in public events such as Belfast Pride, Foyle Pride, Belfast Mela, Good Relations Week and developed partnerships with many PCSPS throughout Northem Ireland. In the latter part of the year, they delivered hate crime training in communities experiencing hate crime, working with residents to create mini- manifestos to help reduce hate in thes8 targeted areas. The ChlSVA seNlce, which provides speclalist advocacy support to children and young people affected by sexual violence and abuse, received 330 referrals across the year. 222 of these chose to take up the offer of ChlSVA support. Just over a third of referrals did not specify the particular crime in the case. Of those that did, sexual assault was the most common. followed by sexual communicatian with a child. At year end, 91 of these cases were active, with 37 completed and 202 waiting for thelr case to progress to the point where they might require direct advocacy support. The Phoenlx Youth Service provides creative therapeutic support for children and young people in the Northern Health and Social Care Trust who have been directly impacted by one or more Adverse Childhood Experiences IACEI. Our clients - children and young people and their familieslcaregivers are supported by Creative Arts Therapists to begin their healing journey using a range of creative art therapeutic interventions. At the end of 2024-25, with new funding still uncertain, the Phoenix Youth Service was providing support to 38 young people, 950/0 of whom presented with complex neurodivergent needs in addition to the trauma they had experienced. Since January 2021, 958 referrals have been processed and helped by the service. Additionally, this year, the service published 6 '1egacy' handbooks for parents 8nd caregivers to help understand and deal with some of the most common challenging behaviours. At the end of the financial year, we published feedback surveys, using client feedback collected across our services. We were pleased to discover that we rated very highly in terms of customer satisfaction. with 920A of respondents reporting they were 'fully satisfied, with the service they received, 97 % saying they were treated with respect, and 95 % saying they received infomiation and 5UPPOrt that was given in a timely manner and was appropriate for their needs. 93¥0 of Witness Service users said they would recommend the service to family or friends. High satisfaction levels were also reported by users of the Remote Evidence Centre, with 95Q/o saying they felt safe and secure to give their evidence there. and the same percentage reporting a high satisfaction with their REC experience. The surv8y results can be viewed on our website at Publications - Victim Su ortNI
VICTIM SUPPORT NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Volunteers Victim Support Nl was set up by a group of volunteers and volunteering remains central to our service delivery. In 2024-25, our volunteers delivered 12,140 hours supporting victims and witnesses throughout Northern Ireland. We currently have 109 active volunteers, 76 in our Witness Service supporting witnesses at court, and 34 in our Community Service supporting victims of crime shortly after the crime has occurred. 2 volunteers are specially trained to work with under-185 in our Young Victims, Service. In 2024125, we had 41 volunteers progress through our CORE training. We continued to develop our relationship with the Ulster University School of Law, and in the past year, 11 new student volunteers joined us to gain experience of working with victs'ms and witnesses of crime in a real-life setting. During Volunteer Week in June, we arranged free tickets for our volunteers to attend the Garden Show at Antrim Castle Gardens. At Christmas, we arranged for a tour of Hillsborough Castle and Grounds and were lucky enough to be given access to the Drawing Room in the castle to avail of the complimentary tea and scones. Learnlng & Development Thls year, we provided over 3,000 hours of trainlng to staff, volunteers. and external clients. This enab18d our stafl and volunteers to maintain the highest quality standards for the victims and witnesses we serve. The Board of Trustees acknowledge there is also a potential private benefit to staff, volunteers and trustees which may arise from this training which could be transferable to other setting5. These benefits are however considered incidental and necessary to ensure our support services are the best they can be for the clients we support. Victim Support Nl pays due regard to guidance issued by the Charity Commission vthen deciding what activities the Charity undertakes. The year 2024-25 has been a busy one for Learning & Development in Victim Support Nl. We have introduced new programs and revised and continued to develop existing ones. We have delivered over 3,000 hours of training across a range of subjects. Our introductory CORE training for new staff and volunteers includes Community Resiliency Model (CRM) training, designed to provide an understanding of the effects of trauma and introduce grounding techniques to develop and improve resilience. Applied Suicide Intervention Skills Training (ASIST) is provided for all staff and volunteers. During 2024-25, we developed and delivered a new course on handling complaints and a half-day training on "Managing Difficult Situations. (MDS) course which is CPD-accredited. Staff and volunteers were offered external neurodiversity and domestic abuse training. Our senior management also took part in a half-day learning session with Stratagem to improve lobbying skills and help us best represent the needs of victims at government level. In response to racist unrest and rising reports of race hate incidents, L&D worked with the Hate Crim8 Advocacy Service team to create a level 3 accredited programme to complement the 'We Stand Togetherf, campaign. It aims to educate users on the issues Surroundlng hate crime and how we can reduce it in our society. Charftable Fundlng Victim Support Nl exists to reduce harm and influence positive change for victims and witnesses in Northem Ireland. We do this through a combination of seprfices providing support in the community, at court and outreach centres acros5 Nl. Our grant aid provision remains a challenge as it is still being delivered on a year-by-year basis from our main funder. which continues to create long term funding uncertainty. The Board of Trustees and senior management continue to mitigate risk through planning and close engagement with the Department of Justice. The charity is grateful to our many service delivery partner org8nisations and our civil service colleagues in the Department of Justice for their ongoing support. Aims of Char5 Crime can have long-lasting effects, not only on the victim, but on wider society. We pledge to work for as long as is necessary to achieve our vision of.. 'a society that ensures appropriate support and infonnation is available to people affected by crime,
VICTIM SUPPORT NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 How achievement of aims furthers ob"ectives Victim Support Nl supports victims throughout their criminal justice journey. Our community service is the first point of contact and offers practical and emotional support for the victim shortly after the crime has occurred. We apply the psychological first aid model and reinfor our support with the Community Resilience Model. We provide free advice and practical support to those victims injured by violent crime who wish to apply for compensation through the govemment scheme and can support victims through compensation appeals. Ve prepare people for the experience of going to court and support witnesses at court. We also help victims complete Victim Personal Statements after a conviction which help the judge understand the impact of the crime before sentencing. We have dedicated specialist services for vith'ms of hate crime and victims of Sexual violence through our Hate Crime Advocacy seICe, Sexual Offence Legal Advisers (SOLA), Children's SOLA and Child Independent Sexual Violence Advocacy Service. Our Young Victims Project provides SUPPOrt and information to children and young people aged &17 who have experienced crime. Our Phoenix Youth Service provides therapeutic support to children and young people aged 8-20 years vtho have suffered childhood adverse experiences in the Northem Health and Social Care Trust area. We aim to represent victims, experiences, ensure protects'ons for vulnerable victs'ms and witnesses, uphold victims, rights and hold criminal justice agencies to account whilst lobbying government and other crirninal justice agencies to put victims at the centre of decision-making. This is how we aim to bring about effective and positive change. We inforni vlctlms and witnesses about their legal rights and entitlements in the Victim Charter and make them aware of the choices available to them, to increase confidence in the Criminal Justice System and make them feel that their voice is being heard and their experience recognised. Support offered by Victim Support Nl staff and volunteers makes people feel less anxious, better able to recover from trauma and feel safer in court, improving chances of them delivering their best evidence. We serve as a 'critical friend, to other agencies in the criminal justice sector, reminding them of their duties towards victims and witnesses and sharing examples of best practice. We partner and work alongside other agencies to ensure that we have the best available advocacy, specialist advice, and support services for our clients. We lead a consortium made up of Disability Action, the Migrant Centre, and the Rainbow Project to deliver the Hate Crime Advocacy Service. We build relationships with other agencies so that we can signpost victims to specialist agencies which may best help them recover from the impact of crime. Our strate We continue to work towards the aims of our current organisational strategy, titled 'Redress, Restore, Recover. Beyond Crime - A Vidim's Joumey,. This strategy has been in place since 2020 and was extended into 2025 to help mitigate the impact of the COVID pandemic. It explains the harm caused to victims when they experience crime and emphasises that this harm must be recognised and addressed at an early stage in order for the victims to recover from the impact of crime. We are working towards a more connected justice and community safety system by strengthening victim support, improving victims, sense of safety and securing meaningful recovery outcomes for those hamied by crime. The needs of vulnerable vlctims are a priority. Technological advances should be hamessed to support vlctlms and witnesses of crime, but must be underpinned by policy and legislation, to ensure consistency in practi. Victim Support Nl wishes to ensure that all victims have access to advocacy support to help them navigate and understand the system in a way they can understand. a right enshrined in the Victim Charter. The key objectives of our organisation are to reduce harm and Influence positlve change. These aims are translated into action through the following strategic goals and objectives.
VICTIM SUPPORT NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 STRATEGIC GOAL Strate ic Ob"ective To actseve this, we I1. Enhance our cbent support rnodel to irnprove1he welbeing and recovery oulc(rys ofLwr users through the appl(cafion oflhe C(xrnity Re&lnce MLMJe c)01ale strengthen the resourcw of our sepices th[0h effeciwe Volteer recNthrth retenlion wadices and straleg wWar planThwvJ. Expand our eThKknal Supp model to uKlude teleFth(ffie. onknp support and other teclWKOYICaI platl Suw)ort the devdopment of ne•V advocacy and swjport se¢S lo atliess Ihe uTrmet 01viM5. our emlirnal 5ppOrt models to 9UPPOrt and addwe95 Ihe needs ol y£g ofcrime Re¥¥ and rylBrnent apprDPrtate recoThmendallons from the ITpeCI1( report on 4rycltm3 wiln&%se$ and play an aclwe r( in Ihe lulftment of wed othomeg Capknre the eyperfences ofvtclm3 and vthne8ses of ulme Ihrwjh rjienl feedback focus group5 k¢Lved on their eXPrKe and the apFI(catlryJ of I4M$, rights. Pre5enl Ihh emdence to a grc4ps, at victlffl and vlllness fomm&, Ihrough responses al apryopriate metha krn$ Contlnue to champion the need> and iJhts ol in OUT eThJagements V1h the d2velonI of adthl restorkne justice trale. Hhjhlght Ihe resp(siblty of Ihe Ju5tsrz and Heallh arKI Swial Care Sect to rneet the kntegrated recovery need$ olvicliffts thrcwh approwiate govemmenl foNm8. Contlnwi lo champlon Ihe needs and iiyhts of vKllms and wltnesses as the system rylemeTrts key ¢MMendatI¢)s to our Suppor¢ Recovery & ReStoli0n. clITr and wilnesse8 feel safe, $uwxxtsd and have irwved health and welkbeing fol1 Voice of the Vlth: The experiences and needs of Niclims a1 orgarisa1m1 wactice, poficy and bislative charKJe re8uMiThJ in deThon5tratAe ryovernenls fof people affected by Contlnve to a(fvoo fof a need>bas&J assegsnnt and WF mt)del for vidims of Ihe Individual needs of ress thro h Ihew recove tw our fvnth"rMJ Stre lo onsure the sustainabifty ol Spport Nl and its mle in lo vlctims and wilnesses ofcrime. Deveky and hTrment a Heallh and We&bew¥J strate to nurtuie Ihe develrynent and thEJI.being ol our ensuiww aworkiThJ envwonment where they feel valed, SUFFd, arKI m¢knatsJ to defver aJainst our statal Inlr(the a new case manrtwfjnent &y8tem wt¥c rnakntairky our SUnty requwefflents NKreases our to evidence our to vKti"m5 ad achved ouicome5. effedlve repovling and xcounlabibty Thechanismj lo ensure effec1V governance dernmstrale ¢Than¢e lIh our legal and fundwu obhJation8. Est& a vtclims, lobby groqp to klentify Ihe view5 of vklims of aboul Ihe puSe of rIUstICe system aThJ their needs from lkne pr(¢es8. I¥1110n and 1cliM Swort Nl Is a reIlable, fes'eth arKI ada ¢xyanisation, prowmfing innovative and suslawiable SolI0n to addre53 the inwxt of crime We regularly monitor success against our corporate workplan and reF)Ort quarterly to the Board and funders on our performance. A new Strategy will be published during the new financial year.
VICTIM SUPPORT NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Flnancial review Total income for 2024125 was £2,579,499 and resulted in net outgoing resources for the year of £32,595 of which £34,735 was restricted funds. The funding environment continues to be a challenge to the organisation due to a lack of long-term govemment funding and continued cost of living rises. This combined with additional staff costs due to National Insurance rises and meeting the living wage has meant funding has remained a key organisational risk this year. Uncertainty has impacted on our ability to long-tem plan. Princl al so rces of income and how ex enditure meets ob'ectives The organisation receives approximately 940/0 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 assess perfomiance against agreed outcomes and objectives. The Board and Senior Management Team meet biannually with the Department to formally review performance. Reserves ollc Victim Support Nl's Finance, Audit and Risk and Remuneration Committee and the Board have consldered 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, not covered by other means, which should cover the time required to wlnd down the organisation in case of closure. As at 31 March 2025 the unrestricted reserves are £168,100. Risk Mana emenl The Board of Trustees have a legal duty to ensure that they manage the charity's resources responsibly through the implementation of appropnate financial conlrols and the management of risk. The organisation's senior management team reviews the risk register monthly. These reports are reviewed by the Finance, Audit, Risk & Remuneration (FARR) committee on a quarterly basis before approval by the full Board. This involves identifying the types of risk the organisation faces, prioritising them in tems of impact and likelihood of occurrence and identifying means of mitigating the risks. The key risks identified as high throughout the year included staff recruitment and retents'on, volunteer capacity levels and the insecurity of a on&year funding cycle. The Board h8s reviewed the effectiveness of the organisation's intemal financial contro18 and is responsible for establishing and operating control and reporting procedures designed to give reasonable but not absolute assurance against material misstatement and loss.
VICTIM SUPPORT NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure. governance and management Victim Support Nl is a company limited by guarantee with no share capital, and a registered charity. It is govemed by Articles ofAssociation. 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 consecuts've 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. Following the resignatlon of Barry Connolly127 April 2024) and Tracy Lav8ry130 July 2024) a public recruitment campaign for new board members was conducted and new trustees were appointed.. Thérèse Rogan and Shirley-Anne McFerran both joined the Board on 07 November 2024. The trustees, who are also the directors for the purpose of company law, and who senied during the year and up to the date of signature of the financial statements were.. L Cheshire (Chalr) D Docherty N Kelpie S Lynch R Cronin S McFerran E McNally T Rogan K Smith R Toner B Connolly K Hinfey R Lavery J Winton (Appointed 7 November 2024) (Appointed 7 November 2024) (Resigned 6 November 20251 (Resigned 27 April 2024) (Resigned 9 May 2025) (Resigned 30 July 2024) (Resigned 3 July 2025) anisalional ture and how h8Gh rit m8kes deCiSn 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 811 operational and day io day matters and works in conjunction with senior management, with regular reporting to the Board and supeNision by the Chalr. Arr8n emenls for settin and remuneration of ke mana ement 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 competenGies required for the role and the overall costs incurred. Relationshi s with relaled arties and other charilies/o ursuit of its charitable ob'ectives Victim Support Nl act as a gateway to other support services in our efforts to ensure that all victims. and witnesses, needs are addressed. We have service level agreements and protocols with numerous voluntary and statutory organisations to assisl 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, Disability Action and the Migrant Centre. We also partner with Women's Aid, Men's Advisory Project, and Nexus to deliver the Iris project. anisations with which the o anisation ctronyinates in the We value all the work that takes place with our partner organisations.
VICTIM SUPPORT NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Statsment of trustees. responsibilitles The trustees, who are also the directors of Victim Support Northern Ireland for the purpose of company law, are responsible for preparing the Trustees. Report and the financial statement5 in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Company law requir8S the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. 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 Charities SORP., make judgements and estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose wlth reasonable accuracy at any tlme 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. Audltor In accordance with the company's articles, a resolution proposing that HM Chartered Accountants be r8appointed as auditor of the company will be put at a General Meeting. The trustees. report was approved by the Board of Trustees. L Cheshlre (Chair) Trustee 19 December 2025
VICTIM SUPPORT NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF VICTIM SUPPORT NORTHERN IRELAND Opinion We have audited the financial statements of Victim Support Northern Ireland (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, induding significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financi81 Reporting Standard applicable in the UK and Republic ol Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the state of the charitable company'5 affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and hava been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon Vle conducted our audit in accordance wlth International Standards on Auditing (UK) IISAS IUK}) and applicable law. Our responsibilities under those standards are further described in the Auditorfs rasponsibilities for the audit ol the financial stalements 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 elhical 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. Concluslons relatlng to golng 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 perfomed. 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 twelve months from when the financial statements are authorised for issue. Our responsibilits'es and the responsibilities of the trustees with respect to going concern are described in the relevant sects'ons of this report. Other Informatlon The other information comprises the information Includèd in the annual report other than the financial statements and our auditols report thereon. The trustees are responsible for the other informatlon contained within the annual report. Our opinion on the financial statements does not cover the other inft)rmatlon and we do not express any fom of assurance conclusion thereon. 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 course of the audit, or otherwise appears to be materially misslated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this olher information, we are required to report that fact. We have nothing to report in this regard.
VICTIM SUPPORT NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF VICTIM SUPPORT NORTHERN IRELAND Matters on whlch we are requlred to report by exceptlon We have nothing to report in respect of the following matters in relation to which the Charities Accounts and Reports Regulab'ons (Northern Ireland) 2015 requires us to report to you if, in our opinion.. the information given in the financial statements is inconsistent in any material respect with the trustees, report., or sufficient accounting records have not been kept,. or the financial statements are not in agreement wilh the accounting records., or we have not received all the information and explanations we require for our audit. Responslbilitles of trustees As explained more fully in the statem8nt of trustees, responsibilities, the trustees, who are also the directors of the charity for the purpose 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 stalements 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 charitable company or to cease operatlons, or have no realistic alternative but to do so. Auditor's responslbllltles for the audlt of the financlal 8tatements We have been appointed as auditor under section 6512> of the Charities Act (Northern Ireland) 2008 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they Could reasonably be expected to influence the economic decisions of users taken on the basis ofthese financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. 10-
VICTIM SUPPORT NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF VICTIM SUPPORT NORTHERN IRELAND Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: the engagement partner ensured that the engagement team collectively had the appropriate competence. capabilities and skills to idents'fy or recognise non-compliance with applicable laws and regulations., we identified the laws and regulations applicable to the company through discussions with trustees andlor senior management, and from our commercial knowledge and experience of the sector, We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence,. and • identified laws and regulations were communicated within the audit team regularly and the team remalned alert to instances of noTrcompliance throughout the audit. We assessed the susceptibility of the charity's financial statements to materlal misstatement, Including obtaining an understandlng of how fraud might occur, by.. making enquiries of management as to where they considered there was susceptibility to fraud, thelr knowledge of actual, suspected and alleged fraud", and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations., To address the risk of fraud through management bias and override of controls, we: performed analytical procedures to id8ntify any unusual or unexpected relationships- tested journal entries to identify unusual transactions., assessed vthelher judgements and assumptions made In detemining the accounting estimates set out in Note 2 were Indicative of potentlal blas; and investigated the rationale behlnd significant or unusual transactions. In response to the risk of irregularities and non-cornpliance with laws and regulations, we designed procedures which included, but were not limited to.. agreeing financial statement disdosures to underlying supporting documentation., reading the minutes of meetings of those charged with govemance., enquiring of management as to actual and potential litigation and claims-, and reviewing correspondence with HMRC and the company's legal advisors" There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misststements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities is available on the Financial Reporting Council's website at.. https'.11 www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. 11
VICTIM SUPPORT NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF VICTIM SUPPORT NORTHERN IRELAND Use of our report This report is made solely to the charity's Irustees, as a body, in accordance with Part 4 of the Charities Accounts and Reports Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might stste to the charity's trustees those matters we are required to state to them in an auditor's report and for no oth8r 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 trustees as a body, for our audit work, for this report, or for the opinions we have formed. Angela Cral n {Senlor Statutory Audltor) For and on behalf of HM Chartered Accountants, Statutory Auditor Chartered Accountants 6th Floor East Tower Lanyon Plaza 8 Lanyon Place Belfast County Antrlm BT13LP 19 December 2025 HM Chartered Accountants is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 12-
VICTIM SUPPORT NORTHERN IRELAND STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restrictsd funds funds 2025 2025 Totsl Unrestrlcted Restrlcted fund8 funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies Charitable activities Investments 1,238 1,238 2,236 2,570,668 2,572,902 5,359 5,359 1,041 1,041 13,604 2,446,996 2,460,600 7,851 7,851 Total Income 8,833 2.570,666 2,579,499 22,496 2,446,996 2,469,492 Expendlture on: Charitable activities 6,993 2,605,101 2,612,094 10,761 2,559,568 2,570,329 Total expendlture 6,993 2,805,101 2,612,094 10,761 2,559,568 2,570,329 Net Incomel{expendltur8) and movement In funds 1,840 (34,435) (32,5951 11,735 1112,572) (100,837) Reconclllatlon of funds: Fund balances at 1 April 2024 168,260 123,929 290,189 154,525 236,501 391,026 Fund balances at 31 March 2025 168,100 89,494 257,594 166,260 123,929 290,189 The statement of financial activlties includes all galns and losses recognised in the year. All income and expenditure derive from continulng actlvities. 13-
VICTIM SUPPORT NORTHERN IRELAND STATEMENT OF FINANCIAL POSITION ASAT31 MARCH 2025 2025 2024 Notes Flxed assets Tangible assets 12 5,864 Current assets Debtors Cash at bank and in hand 13 491,423 131,925 398,085 161,810 623,348 559,895 Credltors: amounts falllng due wlthln on• yoar 14 (365,754) (275,570) Not current as88ts 257,594 284,325 Total assets less current liabllltles 257,594 290,189 The funds of the charlty Restricted income funds Unrestricted funds 15 16 89,494 168,100 123,929 166,260 257,594 290,189 The company Is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The dlrectors acknowledge their responsibilities for complylng with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476. These financial statements have been prepared In accordance with tha provlsions applicable to companies subject to the small companles regime. The financial statements were approved by the trustees on 19 December 2025 L Cheshire (Chair) Trustee Company registration number N1020562 (Northern Ireland) 14-
VICTIM SUPPORT NORTHERN IRELAND STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operatlng actlvltles Cash absorbed by operations 20 {35,245) (213,125) Investlng actlvitles Investment income received 5,360 7,851 Net cash generated from Investlng actlvltles 5,360 7,851 Net cash generated from flnanclng actlvltle8 Net decrease In cash and cash equlvalents (29,885) (205,274) Cash and cash equlvalents at beginnlng of year 161,810 367,084 Cash and cash •qulvalents at end of year 131,925 161,810 15-
VICTIM SUPPORT NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Charlty Information Victim Support Northern Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Central Office, 2nd floor Albany House, 73-75, Gt Victoria Street, Belfast, BT2 7AF. 1.1 Accounting conventlon The financial statements have been prepared in accordance with the charity's governing document. the Companies Act 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charlty. Monetary amounts in these financial statements are rounded to the nearest £. The flnancial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the truslees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees conts'nue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restrlcted funds are set out in the notes to the financial statements. Endowment funds are subject to speclfic conditions by donors that the capltal must be maintalned by the charity. 1.4 Income Income 15 recognised when the charity is legally entitled to it after any performance condltlons have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations receiv8d under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on CeIpt or otherwise if the charity has been notified of an impending distribution, the amount is known, and r8ceipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 16-
VICTIM SUPPORT NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.6 Expendltur8 Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beeen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tangible flxed assets Tangible fixed assets are Initlally measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Deprecialion is recognised so as to wrlte off the cost or valuation of assets less th8ir residual values over their useful lives on the following bases.. Leasehold land and buildings Fixtures and fittings Over the remaining life of the lease 33% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Impalrment of flxed assets At each reporting end date, the charity revlews the carrylng amounts of its tsngible assets to determlne whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of th& impairment loss (if any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash In hand, deposlts held at call with banks, other short-term liquld Investments with orlginal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Section 12 'Other Financial Inslrument3 Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where Ihe transaction is ffleasured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 17-
VICTIM SUPPORT NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies (Continued) Baslc flnancial Ilabilitias Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or s8niices that have been acquired in th8 ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment Is due within one year or less. If not, they are presented as non-current liabilitie5. Trade creditors are recognised initlally at transaction price and subsequently measured at amortised cost uslng the effective interest method. Derecognition of flnanclal liabilities Financial liabilitles are derecognised when the charity's contractual obligations explre or are discharged or cancelled. 1.10 Employee beneflts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Crltlcal accountlng estlmates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are conSided to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from donatlons and legacios Unr85trlcted Unrestrlcted funds funds 2025 2024 Donations and gifts 1,238 1,041 18
VICTIM SUPPORT NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charitable actlvltles Unrestrlcted Restrlcted funds funds 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 2025 2024 Charltable actlvltles Performance related grants 2,236 2,570,666 2,572,902 13,604 2,446,996 2,460,600 Perforniance related grants analysls Charltable a¢tlvltles 2026 Charltable actlvltles 2024 Victims of Crfme Fund Hate Crime Advocacy DOJ SOLA Income CHISVA Project Income Phoenix Youth Project CFNI Recovery CJS Other 8,240 184,307 1,763,016 188,807 30,232 148,481 69,413 53,000 15,104 194,162 1,882,949 211,287 40,800 169,780 66,000 7,924 2,572,902 2,460,600 Income from Investments Unrestrlcted Unrestrlcted funds funds 2025 2024 Interest receivable 5,359 7,851 19-
VICTIM SUPPORT NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charltsbl8 activities Charitable actlvltles 2025 Charitsble actlvltles 2024 Direct costs Staff costs Other charitable expendtture 1,760,595 291,895 1,724,275 398,078 2,052,490 2,122,353 Share of 8UPPOrt and govarnance costs (sea note 7) Support 559,604 447,976 2,612,094 2,570,329 Analysls by fund Unrestricted funds Restricted funds 6,993 2,605,101 10,761 2,559,588 2,812,094 2,570,329 Support costs allocated to actlvltle8 2025 2024 Premises 98,537 174,358 141,058 24,227 84,376 39,048 102,872 123,501 120,009 11,912 60,045 29,637 General office Human resources Govemance costs Communications 559,604 447,976 Analysed between: Charitable activities 559,604 447,976 Net movement In funds 2025 2024 The net movement in funds is stated after chargingl(crediting): Fees payable for the audit of the charity's financial statements Depreciation of owned tangible fixed assets 9,000 5,863 10,736 5,861 -20-
VICTIM SUPPORT NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Trusts88 None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity during the year. Expenses reimbursed to trustees amount to £191 (2024: £190). 10 Employees The average monthly number of employees during the year was: 2025 Number 2024 Number Direct Charftable 53 55 Total 60 63 Employment costs 2025 2024 INages and salaries 1,760,595 1,724,275 The number of employees whose annual remuneration was more than £60,000 is as follows.. 2025 Number 2024 Number £60,000 to £69,999 £70,000 to £79,999 Remuneratlon of koy 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 paid to key management personnel for services provided to the charity was as follows.. 2025 2024 Aggregate compensation 272,008 237,890 11 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 21
VICTIM SUPPORT NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tangible fixed assets Leasehold Flxtures and land and flttlngs bulldlngs Total Cost At 1 April 2024 254,640 645,908 900,548 At 31 March 2025 254,640 645,908 900,548 Depreclatlon and Impalrnient At 1 April 2024 Depreciation charged In the year 254,840 640,045 5,863 894,685 5,863 At 31 March 2025 254.840 645,908 900,548 Carrylng amount At 31 March 2024 5,864 5,864 13 Debtors 2025 2024 Amounts falllng due wlthln one year: Trade debtors other debtors Prepayments and accrued income 2,005 8,610 356 389,119 489,418 491,423 398,085 14 Credltors: amounts falllng due withln one year 2025 2024 Other taxatlon and social security Trade creditors other creditors Accruals and deferred income 61,034 130,012 61,624 113,084 38,943 49,304 87,668 99,655 365,754 275,570
VICTIM SUPPORT NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Restrlcted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. Incoming resources Resources expended Trdnsfers At 31 March 2025 2024 Hate Crime DOJ Legal Case Phoenix Youth Project ChlSVA After Court Support IRIS SOLA Recovery CJS CRJ - Niacro (4,230) 44,047 37,414 32,847 3,390 8,541 194,162 1,882,949 {187,715) (1,926,996) (16,246) (142,438) (41,203) (8,541) (1,200) (211,2871 (65,968) (3,507} 2,217 21,168 60,189 2,987 169,780 40,800 1,200 211,287 86,000 4,488 1,920 1,952 981 123,929 2,570,666 (2,605,101) 89.494 Prevlous year: At 1 Aprll 2023 Incomlng resources Resource8 expended Transfers At 31 March 2024 Victims of Crime Fund Hate Crime DOJ Legal Case Phoenix Youth Project ChlSVA IRIS SOLA Recovery CJS 8,240 184,307 1,763,016 (8,240} {203,144) (1,870,227) 14,607 1,393,825 37,414 1,313 16,157 22,073 1,620 (4,2301 1,298,490 37,414 32,847 3,390 8,541 11,876 148,481 30,232 69,413 1,500 188,807 53,000 (116,947) (32,743) (82,945) (1,500} (188,807) (65,015) (10,256) (1,620) 3,935 1,920 236,501 2,446,996 (2,559,568) 123,929 16 Unrestrlcted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific condition5 by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for spectfic purposes. Resources At 31 March expended 2026 At 1 Aprll 2024 Incomlng resources General funds 188,260 8,833 (6,993) 168,100 -23-
VICTIM SUPPORT NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Unrestricted funds (Contlnued) Prevlou8 year: At 1 Aprfl 2023 Incomlng resources Resources At 31 March expended 2024 Generdl funds 154,525 22,496 (10,761) 166.260 17 Analysls of net assets between fund8 Unrestrlcted funds 2025 Restrlcted funds 2025 Total 2026 At 31 March 2026: Current assetsl(liabilitie5) 168,100 89,494 257,594 168,100 89,494 257.594 Unrestrfcted funds 2024 Restrlcted funds 2024 Totsl 2024 At 31 March 2024: Tangible assets Current assetsllliabilities) 5,864 160,396 5,864 284,325 123,929 166,260 123,929 290,189 18 Operatlng lease commltments Lessee At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows: 2025 2024 Within one year Between two and five years 92,700 79,900 75,200 108,583 172,600 183,783 19 Related party transactlons There were no disclosable related party transactions during the year (2024 - none). -24-
VICTIM SUPPORT NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Cash absorbed by operations 2025 2024 Deficit for the year (32,595) (100,837) Adjustments for: Investment income recognised in statement of financial activities Depreciation and impaimient of tangible fixed assets (5,359) 5,863 (7,851) 5,861 Movoments In worklng capltsl: (Increase) in debtors Increase in creditors (93,338) 90,184 (209,816) 99.518 Cash absorbed by operatlons (35,245) (213,125) 21 Analysls of changes In net funds The charity had no material debt during the year. -25-