COMMUNITY RESTORATIVE JUSTICE NEWRY/ARMAGH
Report of the Management Committee
The Members present their report and the audited financial statements of the organisation for the year ended 31 March 2024.
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Select suitable accounting policies and then apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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Comply with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements, and
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisation will continue in business.
The Members are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the organisation. They are also responsible for safeguarding the assets of the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
1. Principal Activity
The principal activity of the organisation is to provide a nonviolent approach to crime and anti-social behaviour in the Newry/Armagh area. It is recognised as a charity by the Inland Revenue. No change is contemplated in its activities. There was great uptake by the local community during the year and CRJ will continue to be active.
2. Review of the business and future developments
Both the level of business and yearend financial position was satisfactory, and the Members expect that the present level of activity will be sustained for the foreseeable future.
3. Results
An overall surplus of £10,556, resulted from a surplus on unrestricted funds of £24,973 and a deficit on restricted funds of £14,417.
4. Fixed Assets
The movement of fixed assets during the year is set out in Note 8 to the financial statements.
It is the opinion of the directors that the open market value of the organisation’s fixed assets does not differ substantially from the amount at which they are included in the balance sheet.
5. Members
The following Members have held office during the period from the start of the financial year to the date of this report;-
Annette Hughes Enda Hughes Lesley Morgan Josephine Flynn Colin Hanna Imelda McDonald Geraldine Kearns
6. Political and charitable donations
No political donations were made during the year.
7. Auditors
A resolution proposing that Boyle & Co continue to act Auditors of the charity will be put to the Annual General Meeting.
By Order of the Board
Chairperson Date 22 August 2024
COMMUNITY RESTORATIVE JUSTICE NEWRY/ARMAGH
Auditor’s Report for the year ended 31 March 2024
Report of the auditor to the members of Community Restorative Justice Newry/Armagh.
We have audited the financial statements of Community Restorative Justice Newry/Armagh for the year ended 31 March 2024, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. These Financial Statements have been prepared under the historical cost convention, and the accounting policies set out on page 8.
Respective responsibilities of members of the Management Committee and Auditors
The Management Committee is responsible for preparing the report of the Management Committee and the Financial Statements in accordance with United Kingdom law and Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Our responsibility is to audit the Financial Statements in accordance with relevant legal and regulatory requirements and International Standards on Auditing (UK and Ireland).
We report to you our opinion as to whether the Financial Statements give a true and fair view and are properly prepared in accordance with the Constitution dated 10/02/2010. We also report to you if, in our opinion, the report of the Management Committee is not consistent with the Financial Statements, if the organisation has not kept proper accounting records or if we have not received all the information and explanations we require for our audit.
We read the report of the Management Committee, and consider whether it is consistent with the audited Financial Statements. We consider the implications for our report if we become aware of any misstatements or material inconsistencies with the Financial Statements.
Basis of opinion
We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the members of the Management Committee in the preparation of the financial statements, and of whether the accounting policies are appropriate to the charitable company’s circumstances, consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all information and explanations, which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error. In forming my opinion I also evaluated the overall adequacy of the presentation of information in the financial statements.
Opinion
In our opinion the financial statements give a fair and true view of the charitable company’s state of affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure in the year then ended and have been properly prepared.
Boyle & Co Accountants (IRE) Ltd 4 Forkhill Business Centre Accountants Main Street Forkhill Newry BT35 9WE
Date 22 August 2024