NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS
FtNAf4CIAL RETrryEW
As noted aknve a dilTiculi year Saw income of £6• 933 t8ain5t expenditu￿ of £65,992 re5ulttng in a
net defi£it of £3,059. As Rtthe Teporting datethe balance shEet shoNNs neta55etsof £15.886.
Reserves aJe needed to byidge Ihe liming gap ktween spendthg and receiving of itt¢ott* attd to Cover
unplanntrj Itmwr8ry shortfalls in incom. should i￿.Y ari5¢. Flolding athqualc ￿seTy¢S safe￿a[d￿ the
provision of our services in the event of unexpected significant financial pressures. The t￿te£S
cojjsider that the ide81 level of reserves would be between three to six Jllonths exFnditute which for
th¢ year ¢nd¢d 31 MaT¢h 2016 would b¢ betw￿ £16,498 and £32.996.
PLANS FOR FtJTtFRE PERIODS
NorLhetn Ireland LollLtnunity of Rcfugcc5 alld A5ylutD Seek￿3 illtell&% lo trdnsfer xtivities of th¢
uninc()r5X)T8ted enliij iniv an illcurtx>rdled enlity.
STRucfuRE. GOVEIINANCE AND M*NAGEMEI
GoverninKDocirnt
N'onh¢rn Ir¢land Cnmmunity of Refuge￿ 2nd Asylllm Se¢keTS (TrJICRASI is gov¢rn¢d by its
M¢morandum afjd Articl￿ of Association dai¢d 27th Mar¢h 2013. NICRAS is * reg1￿CTed ¢h¥sily
with th¢ Lharity Commission for Northem Ireland. NILRAS 1$ a mrmktship or¥anisation with
CUnEnily 600 Themkns1595 in 20151.
AppoiRm¥Ri oftrwees
Chainian and the Trus¢ees recrnit select new Tm#ees as needtyj. New Trnstees are tt¢rui*d
on the relevance of their ptof¢ssional sknlls, alld the￿ wlenlial to be able lo make a helpful
conrribution lo the ¥overnanc¥ uf the Lharity. As part ot'the TecNiment pr(Kess they are made aware
of a Trustees, legal obligations under charity and company law. the content of the Memorandum And
Arti41¢s vf Asbo¢iaiion. th¢ ¢ommill¢¢ aJKI d¢¢ision D￿king thr bu5itir55 Pl￿ alld rrrertt
rinan¢tal perfoman¢e ofthe ch*Tity.
OJKe the wtcDtial llew T￿￿1¢¢ ha5 wed to con5idetvd foT appDiDttlleDt to the JDle. the Tru5tces
meet to review and to vole on the candidates, suitability for Rpwinment. If theTe is unanim(K
agreement. their nBmes are then prowsed for appoinThent, to the voting MeM￿r8 of th¢ Company at
the next Annual General Meetin8.
TRUSTEES. RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
The chllrity lTr￿s are responsible for prtparÉngthEtruskes' B]u]ual re￿rt￿nd the financial
ststements in ￿ordAnCe with Bpplicable law and United Kirtgdom Aceountiag St￿N18T￿ {UrLit¢d
Kin8dom Cienernlly Ac£epled A£couNting Practice).
In preparing these ￿0￿nt& the tntys required to..
sele¢t Suitable atcountin8 policies artd then appl). them ¢OmSisi¢ntly'
ob5¢rvc th¢ m¢thodsand prio¢ipl¢s in the Chariii¢$ SORP-
make judgements and a¢¢ouniing e#imai¢s thai are reasonable and prlldEnL
state V•heiher applicable UK accounting standards have followed, subject to any m&teTi&I
departu￿5 discl(￿￿ and explained in the financial statefftents., and
10_

NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS
prcp3re the filia￿cial %latement5 011 Ili¥ ¥vin¥ ivnlern basis uMle$g tt is illappttipriaie if) presume
Iliai ihe LhdTitv ￿lI[ Contin￿ in up¢ralion.
Tlie trutslrc4 re%ponsiblc for kiyping adequate 8ceouttiing records ihat 5ullicienl to show and
explain the chatitV'4 lrall5aciions 2nd dtylose with re8sonablr accurACy at ank limc the finan¢ial
qitii)n Éar the chariiy and enable ihem io ellsJrL Ihal the tiiianital 51atetTrenls Luijiply wiih the
ChE1ritics Act IN(irthcFn Irelaiidl ?008. Th¢y arc also reswit4ible for sBfe¥uaTdin8 Ihe ￿serS of the
tharit￿ and hence for taking reason&blL yt¢p4 fvr rhe preventton and drteition uf fTrud and oth¢r
irre¥ul4rili¢s.
5TATFMENT AS TO DISCLOSURE TO OL,R AUDITOJL
Each ofihL who is a trustee at the date of apprv¥al of this rowrt wnlirtns that..
50 far as each is awarE. there ig no rclevaTrl audit iMfunDation of whi¢h Ihe charitys
auJilvr is unaware.. and
t)Ih trust￿ h8s lak¥n all slL'ps Ihar the). ou8ht lo have iakeii a% # tru%lee to ￿￿ke Ih¢ms¢lves
awgrL vf any relcvani 2udii infomiation and to rStabli5h Ihal Ihe ch8riWg auditOT is aware nf that
inforniaiiiln.
AifDITnR
Finc¥an Gibson Ltd att deemed to be r¢-Uppo1￿kd as audiiors to the ¢harity for the inc()mingyear.
On b¢half of the board
Jusiin Kouam¢
Tru$lee
11

NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTHERN
IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS
YEAR ENDED 31 MARCH 2018
We have audited th¢ XCLounts vf Northern Ireland Communiiy ()f Rcfugees and Asylum SKk¢ts f
Ih¢ year ¢nded 31. Ma￿h 2016 which ¢ompris¢ th¢ S¢ai¢m¢nt of Finan¢ial Aciivitie& ihe Balance
sheet and the related notes. These finBncial siatements have been prepar¢d under the ac¢outttthg
polic￿ srf out th¢r¢in.
Thts rerrtKt ts made wlely to the charity5 Jnembers. 35 3 W. in aecordance with the Charities A¢1
INorth¢m Ir¢landl 2(N)8. Our audit work has t¢tn undertaken so that w¢ might stsi¢ to the charitys
Iru5*es th05¢ tnall¢r5 WE arr tfqUiTrd tr) b1atv to th¢m IN audito¢5 [Y￿rt and for no Oth￿ purtX>se.
To the full¢5t ¢xtEnt petttiitted by law, we do noi attept 01 a$5UtDe ￿sPOnsibl[ity to ullyoDe other than
the Ch￿lty aDd the cknity5 I￿51t¢S as 8 body, for our audit worl for thi5 rel￿ OT fur the opinions
we have fornied.
RLSPLCYIVL kESPONSIBILITIKS OF TRUSTEES AND AUDITOR
The trustee's reswnsibilities for preparing the Tru5tees' An￿￿1 Re￿rt 2nd the f1nBncl￿ 5tBtements in
accordance with applicabk law United Kingdom AccouDting 5tsndArds (Uttited KingdoDJ
fj¢n¢rally A￿¢p￿ A¢￿￿11￿8 Pwti¢¢) S¢t out iD th¢ stsi¢m¢nl of Tnths, R¢sp)nsibilities.
We r¢port IO YOU OUT opinion as lo sthether the financ￿1 gtst¢ments giv¢ a w¢ and fair view alld are
ptDwly arwiOatt¢e with the Chariti¢s A¢tlNorth¢tnltelaLdl 2008. We also tepirt to you
if. in our vpinion. lh¢ Trus1¢es' Annual Rewrt is consisieni wilh th¢ finaniial if the chBrtty
has not kepr sutTi¢ieni ac¢ouniing re¢()rd& OT if we have not reteived all of the infomJ2tioll and
explanations wc requirt forour audit.
We read other information Conts)n￿ in the Annual Rwr( Bnd consider i¥hcther it is consist¢ai with
the auditd r￿cIal statemellts. This other urfonDatioll Compris￿ only the Trustees, Annual R¢w¥L
We consider the implicaiions for our rewrt if we b￿Ome awBre of 8nv apparent misstatements ar
njaterial incon5iSt¢n¢ies with th¢ financial statem¢nts. r¢swDsibiliti¢s do n(M extend ￿ any other
infonll8tion.
BASIS OF Aill)rr optNtOP4
WL ¢ODductLxI our audii UL a¢cLYdan¢¢ with ]nt¢rnati0J￿I Standards on Auditing (UK and Irtland}
issued by the Audiiing Practices tloaTd. An audii includes examination, on a test b&si& of evidEnce
relev￿1 to the amounts and dis¢losllrt% in the fin8nei&l statem¢nis. It 4150 inrludes #n a$￿sS￿l¢llt of
thc 5i8nificalll c51itDate5 aDd judg¢m¢nts mad¢ by the tru5tccs in th¢ pt¢paralioD of the fu￿claI
stalvTh¢nts'. and of whether ihc a¢Lountin¥ polici￿ ar¢ appropria* 10 the charity's &iTCUJllStance
¢onsisienilJ applied and thlequately disclosed.
We planned and perfo]￿ed our audit 50 ￿ to all the i￿r￿￿tIon and explallations which we
considered necessary in order to proliide us with sufficient evidence to give reBson&ble assurance that
the financial 5taternents fft free from materi81 misstatement, whether caused bi. frgud or other
irrcgularity or error. In fonning our opinion. we also evaluatcd the overdll adwuacy of the
pre￿n￿tiOn of Inforn￿On in the fi1￿CIal statenKnts.
12

NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUAI SEEKERS
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTHERN
IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS
YEAR ENDED 31 MARCH 2016
OPINIO
Tn (￿r opinion ihe fillan¢i81 s18tcm¢nts givc 8 truc and fair vicw. ￿ accordancE with lJniied Kingdom
G¢neralty A¢c¢pted Aecounting Practice, ofthc statc olthe charl￿4 affairs as 91 31 Mareh 2016 at
ofits incorning tEsources al￿ application nf resnurco4 fw ihe year ihen ettd¢d aod bave pr￿rIY
preP￿rd in accordanc¢ with the ChArities (North¢m Irelartd) 2008.
ETrIPHAS15 OF F*tATTER- c￿l￿r. CONCF.RN
In toTmin8 our opinion on the fI￿ncI&l ststem¢nt& which is nrt modified. we have considered th¢
&dequ￿¢Y of die dis¢losurc inadc in noie 21 its thL tinanci￿ &talcrncnts conccrning th¢ wmpany's
ab￿llY to Lotiiitiue 85 a gOIrt¥ LonLtrn. As at 31 MuTLh 2016. the cnmpany hAd unre•rict¢d futsds of
£2,401. 1.he leytl of un]Estricted reserv4 along with the mallets explained in note 21 to the fiwicja]
statements. indi¢atr the exis*nce of a maieriaj U[￿rt￿iDLY tu)w¢vcr thc diTect(Jr5 h¢li¢v¢ th¢
utl¥enaitiii¢s are sULh as to e¥&i &I￿lfIL￿nI ab()ut the cDrnpony's ability ro cottttsiu¢ as
¥L)ing e4)neern. The financial statements do not includ¢ th¢ wJjusmJ¢nts that would TC5uIt if the
Coiiwxnyway unabl¢ to wntinu¢ as a goin8 concern.
PAIJI. ml.AN ACA
{8enior Ststutory Audityr}
Tr"orartd behaifuf
P'INEGAN CJlBS()N I.TD
C.h&rtered AccounraHts& StA¢utory Auditors
Causew8y"lower
9 SLtrcl South
Relf&5t
BT2 8DN
l)Dts 31" Juty 2017
13-