CIAL TA TSOF UNITY RE ORATIVE J TICE NEWRYIARMAGH R ENDED I MARCH 2023
COMMUNITY RESTOIi4TIVE JUSTICE NEWRYIARMAGH FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 CONTENTS PAGE DlliEcfoRY AND OFFICERS MANAGEMENf COMMITTEE REPORT AccoirKrANfs AND AUDITORS REPORT STATEMENT OF FENANCIAL ACTIVITIES BALANCE SHEET NOTES TO THE AccouNrs
Com[uNITy RESTOIL4TIVE JUSTICE NEWRYIARMAGH FINANCIAL STATEMENTS YEAR ENDED 31 IKARCH 2023 DJRECTORY Annette Hughes IChairpeT50n) Marita Quinn GwdIn¢ Kearn5 Josephine Flytln Ewan Morgan Colin Hanna Gary McA]lister MarithQuinn TREA Geraldtne Keatns DDR Teach Bhaile Bhot Conjmark Newry TAN Boyle & Co Aeeountsnts (IRE) Ltd 4 Forkhill Busin Centre M&in Street FoTkhill BT35 9WE BANK First Trust Bank 4Y44 Hill St Newry Co DOWTJ CHARrrY NO. NIC 103767
COMlItUNrrY RESTOklTIVE JUSTICE NEWRy1AR(AGH Report ofthe ManAgement Committe¢ The Members present their report and the audited financial statements of the orgartisation for the year ended 31 March 2023. Select suitable accounting policies and then apply them consistenlly. Make judgements Ind ¢stimates that are re&sonale 8nd prndent. Comply Ivith applicable acwunttng sthndard& subject to any material departures discloseii and explained in the financial statements, and Prepatr the financial statements on the going LX)ncern b&sis unl¢ss it is inappropria to presume that the organisation will ¢ontinue in busine Th¢ Members ar¢ r¢spon5ible for keeping prop¢r accounting record4 which disclose with r¢asonable a¢¢ura¢y at any time the financial Dositim ofth¢ organisation. They atr also r¢sponsibl¢ for safeguarding the a&%ets of the organisation and hence for taking re&8onabl¢ steps for the prevention and d¢t¢¢tiort of fraud 8JJd other irguIarit1¢ Principal Actlvlty The principal a¢tivity of the organisation is to provide a nonviolent approach to crime and anti- so¢ial behaviour in the NewrylArmagh ar It is trcOLSed &$ a charity by th¢ Inland R¢venu¢. No change is contemplated in its adivities. There w&$ great uptak¢ by the lo¢al community during the year and CRJ will continue to be active. Revieiy of the bu$in¢ss and future developments Both the level of business and yearend fJnan¢ial position was satisfactory? and the Members expect that th¢ present level of adivity will be sustsined for the f¢)rese¢abl¢ futur¢. Results An overall SUTplus of £10,936. ra4ulted from a surplus on unrestricted funds of £17.530 and a deficit on restricted funds of £6.594. Fixed Assets The movement of fixed &8sets during the year is set out in Note 8 to the financia] statements. It is the opinion of the directors that the open m8tl(et value of the organisation's fix assets does not differ SubstantilY from the amount at which th¢y aTf in¢lud¢d in the balance sheet. Members The followirtg Members have held offi¢¢ during th¢ rKri(MJ from the start of the financial year to the dat¢ of this repo¢- Annette Hughes Josephine Flynn Gary McAlister Enda Hughes Colin H8nna Geraldine Kearns Ewan Morgan Imelda McDonald Politieal aDd eharltsble donations No lIti1 donation5 were rnle during the year. Auditors A OlUtion proposin8 that Boyle & Co continu¢ to a¢1 Auditors of the charity will be put to the Annual Cneral Meetin& By Order of th¢ Board Chairperson Date 23 August 2023
COMMUNITY RESTORATIVE JUSTICE NEWRYIARMAGH AudltoPs Report for the year ended 31 March 2023 lieport of th¢ audxtor to the memb¢rs of Community R¢storative Justiee Newry/Arniagh. We have audited the financial statements of Cotnmunity liestorgtive Justice NewrylAmwh for the yeor ended 21 Morth 2023, whieh comprise the Stst¢rn¢nt of Financial Activiti¢& the Balance Sheet and the related nos. These Financial Statem¢nts havc been prepared under the historical cost cOnVtion. and the accounting policies set out on page 8. Respettive nsponslbS1ilies of members of the MxDagemeTrt Commlttee aod Auditors The Management Committee is responsible forpreparing the rewrt of the Man8gem¢nt Committee and the Financial Ststements in accord¢¢ with United Kin8dom law amd Accounting Standard5 (Unit¢d Kingdom Cnerally Accepted A¢o)unting Practi¢¢). Our responsibility is to audit the Financial Statements in a¢¢ordanL¥ with relevant legal and tegulatory tequir¢m¢nts and tntemational Standards on Audiling (UK and Ireland). We report to you our opinion &$ lo whetherthe Financiai Statements give a trne and fair view and ar¢ properly prepared in accordance with the Constitution dated 1010212010. We also report to you if, in our opinion, the tEport of the Mate[nent Committee is not consistent with the Financial Statement% if the organisation hag not kept proper a(xountill8 rewrds or if we have not TeL%ived all th¢ infomiation and explanations we require for our audit. We read the report of the Management Committee. and consider whether it is conststent with the audited Financial Statements. We considerthe implications for our report if we become awar¢ of any misstatements or rnaterial inconsistencies with the Financial Statements. B4sfis of opinion We conducted our audit in accordance with International Standards on Auditing (UK and ItEland} issu¢d by th¢ Auditing practi Board. An audit includes examination. on a test basi& of evidence relevant to the omounts and disclosures in the financial ststernents. It a]so includes an assessment of the significant estitnales and judgements by the members of the Mana8ement Committee in the preparntion of the financia] stat¢ments. and of whether th¢ allnting wli¢i¢s are appropriat¢ to Ihe chIlable company's cir¢umstan¢e4 consislently applied and adequately disclosed. We planned and perforni¢d our audit SO &8 to obtain 1 inforn]ation and explanations, which we nSidered necessary in orderto provide us with sufficient evidence to give Monabl¢ assuranc¢ as to whether the financial statements are free from material rnisstatemenL whether ¢aus¢d by fraud or other irregulartty or error. In forming my opinion I also eVUated the overall adequacy of the presentation of infom]ation in the financial statements. Oplnlon In our opinion the financial statem¢nts give a fair tJu¢ view of thc charitable company's state of affait3 as at 31 March 2023 and of its incoming resources and application of resour¢e& including its income and ¢xF*nditure in the year then ended and have been ptx)perly prepar¢d. Boyle & Co AeeountsDts ORE} Ltd A¢¢ountsnt & Audfitors 4 Forkhill Business Centre Main Street Forkbill Newry BT35 9WE Date 23 August 2023
COMMUNITY RESTORATIVE JUSTICE NEWRYIARMAGH For the yeAr ended 31 March 2023 Notes Unrtgtricted Fund8 Rutrlctsd Funds Designat Funds Total Funds 2023 (£) Total Funds 2022 {£) {£) (£) (£) INCOMING RESOURCES Activities in Furtbernnee of th¢ ¢harity' objectiv&s: Grants re1vle Income from ¢haTitable activities 174,649 174,649 180J73 975 975 Totsl Ineornlng resour3 975 17 649 17 624 RESOURCES EXPENDED Costs of geDerating funds: Fundraising and publicity Chorltable ExpenditsTe Costs in filltheran¢e of charitabl¢ obje¢tives Management and athninistration Total rosour¢es expended 469 52.1123 52.023 3832 76 98 134 474 127 298 76 421 186 497 16 619 Net Incoming resources for the ye8r Trdnsfer beh 899 (11,772) (10,873) 13.755 Balances btyiught fonvard Ba]ances carried fotward 631 21 17 30
COMMUNITY RESTORATJVE JUSTICE NEWRYIARMAGH B#l#Dee Shett *$ St 31 March 2023 Notes 2023 2022 (£) (£) Fixed Assets Tangibl¢ ass¢ts 853 1.137 Current Auets Debtors 11,645 24.443 C&8h at Hand Credltors: AmouDts falllng du¢ within one year Creditors Bank (1,675) (3.884) Net Current Assets Total Assets lus CurreDt Liabilides Funds Unrestricted Restricted io 17,530 16,631 5.065 io These finanoia] statements were approved by the members of the ¢ommittee on 23 August 2023 and atf Signed on their behalf by: ChaSrperson Treasurer Date". 23 August 2023
COMMUNITY RESTORATIVE JUSTICE NEWRYIARMAGH NOTES TO THE FINANCIAL STATEMENTS Aeeovntlng Pollele The principal COunting policies adopted in th¢ preparation of the financial ststements are set out below and have remained unchang¢d from the previous year. Basis of A¢¢ountiDg The Accounts have been prepared in a¢cordance with the historical cost convention. Tangible Flx¢d AMets Tangible fixed assets are stated at ¢08t. Depreciation is charged at the following annual rate of 25% trducing balan method. Deferred Gov¢rnment Grants Government grants on capitsl expenditure are ctEdited to a d¢fery¢d a¢¢ount and are released to revenue over the ¢xpected useful life of th¢ r¢levant &sset by equal annu81 amounts. Grants of a revenue nature are credited to inwme in thc pcriod to which Èh¢y r¢lats. Taxatio Community Restorattve Justict Newry/Arnia8h is recognised as a charity by the Inland Revenue gnd 18 thus not liable to tsxation. No provision has th¢refotE been made for any taxation payabl¢. ID¢oming Re5Durcfs Incoming Trsourc&4 represents the net amounts CeiVed to fund the adivities of the charity. Unrestricted Fund5 Deslgttal Funds Totsl Funds 20L? Funds Funds 2023 {£1 1£) 1£) (£) {£1 SHSCT Department for So¢iat DEvelopmentlDFC Co-orkrntion ITe18nd 48.679 679 47.076 3.714 utive office NMDC 18.980 $021 Internationat Fund for Ireland PBNI 102.250 1- 102250 '1- Ulst¢T Community Donation 11180 975 Fundraising Ha]if&x Fowujation 4.740 975 174.649 - o f 175ffj24 l*)W3 Resourtts expended. Fundraising and publicity Unrestricted Funds R¢stri¢ted Funds DesIated Funds Total Funds 2022 {£) 468 Funds 2023 (£) {£) (£) {£) Adverts To¢a] 468
Costs in further•n¢e of ¢b4rit*ble obj¢¢tiv¢s Unrestricted Funds Restricted Funds D¢siated Funds Total Funds 2022 1£) Funds 2023 (£) 34,194 17,829 (£) 1£) 34,194 . 17.829 (£) ' Programme costs Fa¢ilitstor fees Tratning for beneficiaries | Travel & subsisten - "T-51023 52,023 j 38JS2 Management and %dmlnlstration Restricted Funds {£) Designated Fund8 Totsl Total Fund$ Funds 2023 2022 (£) (£) 105,609- [- 97ffj24 829 Funds {£) (£1 Wages and $arleS 0 105.609 829 Staff trdining Rent 10.208 ffj 11,991 2395 ffj 3,699 161 ffj 557 Venue Hi | Maintenance Fine o T- 2.295 161 Heal light 8nd power Insurance Telephone & Internet Bank charges ' Post & stationery 2,492 1,055 2,492 1,642 2 ry-180 411 5,179 V-3,471 1,350 ffj li80 20 2,488 380 134,474 1 127,298 1.350 20 Subscription Depreciation Total 76 209 134.398 Interest receivab Interest reeeived during the period w&8 £0. Interest payable There was no interest payable during the period.
Flxed Asset Offl¢e ment Total Cost at 01104122 Additions 16.430 Cost at 31103r23 reeiation at 01104122 Char e for the reciaiion at 31103123 15.293 284 15,577 Net book value at 31103ll3 853 N¢i book vatue at 31103122 1,137 1.137 Credltors: AmouTrts falllng du¢ within DDe year. 2023 J_ Creditors and acc[uS 3.884 3.884 io. Reserves. tri Total As at 01104122 Surplusl(Defldt) As at 31103123 16.631 899 5,065 21,696 ii. Post Balance Sheet EveDts. The eff¢¢t of events ttlating to the year ended 31 Mah 2023 lch occurred before the date of approval of the fJnan¢iaI statements by the MalgeMent Committee have been in¢lud¢d to the extent required to show a true and fair view of the stat¢ of affairs at 31 March 2023 and of th¢ r¢sults for the year ended on that date. 10