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2026-03-31-accounts

FINANCIAL STATEMENTS OF

COMMUNITY RESTORATIVE JUSTICE NEWRY/ARMAGH YEAR ENDED 31 MARCH 2026

COMMUNITY RESTORATIVE JUSTICE NEWRY/ARMAGH FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

CONTENTS PAGE
DIRECTORY AND OFFICERS 3
MANAGEMENT COMMITTEE REPORT 4
ACCOUNTANTS AND AUDITORS REPORT 5
STATEMENT OF FINANCIAL ACTIVITIES 6
BALANCE SHEET 7
NOTES TO THE ACCOUNTS 8

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COMMUNITY RESTORATIVE JUSTICE NEWRY/ARMAGH FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026

DIRECTORY
COMMITTEE Annette Hughes (Chairperson)
Marita Quinn
Geraldine Kearns
Josephine Flynn
Lesley Morgan
Colin Hanna
Coleen McCreesh
SECRETARY Marita Quinn
TREASURER Geraldine Kearns
ADDRESS Teach Bhaile Bhot
28 Cornmarket
Newry
ACCOUNTANTS Boyle & Co Accountants (IRE) Ltd
4 Forkhill Business Centre
Main Street
Forkhill
NEWRY
BT35 9WE
BANKERS First Trust Bank
42/44 Hill Street
Newry
Co Down
CHARITY NO. NIC 103767

3

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 2026.

  1. Select suitable accounting policies and then apply them consistently;

  2. Make judgements and estimates that are reasonable and prudent;

  3. Comply with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements, and

  4. 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 antisocial 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 £21,889, resulted from a surplus on unrestricted funds of £25,940 and a deficit on restricted funds of £4,051.

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 Coleen McCreesh Lesley Morgan Josephine Flynn Marita Quinn Colin Hanna 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 27 May 2026

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COMMUNITY RESTORATIVE JUSTICE NEWRY/ARMAGH

Auditor’s Report for the year ended 31 March 2026

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 2026, 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 2025 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 Accountants

4 Forkhill Business Centre Main Street Forkhill Newry BT35 9WE

Date 27 May 2026

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COMMUNITY RESTORATIVE JUSTICE NEWRY/ARMAGH

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 March 2026

Notes
INCOMING
RESOURCES
Activities in
Furtherance of the
charity’s
objectives:
Grants receivable
2
Income from
charitable activities
2
Total Incoming
resources
RESOURCES
EXPENDED
3
Costs of generating
funds:
Fundraising and
publicity
Charitable
Expenditure
Costs in furtherance
of charitable
objectives
4
Management and
administration
5
Total resources
expended
Net incoming
resources for the
year
Transfer between
funds
Balances brought
forward
Balances carried
forward		 Unrestricted
Funds
(₤)
0
2,500
2,500
0
0
31
31
2,469
0
25,940
28,409		 Restricted
Funds
(₤)
161,098
0
161,098
0
26,257
103,586
129,843
31,255
0
(4,051)
27,204		 Designated
Funds
(₤)
0
0
0
0
0
0
0
0
0
0
0		 Total
Funds
2026
(₤)
161,098
2,500
163,598
0
26,257
103,617
129,874
33,724
0
21,889
55,613		 Total
Funds
2025
(£)
239,387
1,009
240,396
0
44,473
184,590
229,063
11,333
0
10,556
21,889

6

COMMUNITY RESTORATIVE JUSTICE NEWRY/ARMAGH

Balance Sheet as at 31 March 2026

Fixed Assets
Tangible assets
Current Assets
Debtors
Bank
Cash at Hand
Creditors: Amounts falling due
within one year
Creditors
Bank
Net Current Assets
Total Assets less Current
Liabilities
Funds
Unrestricted
Restricted		 Notes
8
9
10		 5,375
51,159
0
(2,000)
21,889
33,724		 54,534 2026
(£)
360
54,534
54,894
54,894		 2025
(£)
480
0
23,844
0
24,324
(2,435)
21,409
21,409
21,889
25,940
(4,051)
21,889

These financial statements were approved by the members of the committee on 27 May 2026 and are signed on their behalf by:

_______ Chairperson

________ Treasurer

Date: 27 May 2026

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COMMUNITY RESTORATIVE JUSTICE NEWRY/ARMAGH

NOTES TO THE FINANCIAL STATEMENTS

1. Accounting Policies.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Basis of Accounting

The Accounts have been prepared in accordance with the historical cost convention.

Tangible Fixed Assets

Tangible fixed assets are stated at cost. Depreciation is charged at the following annual rate of 25% reducing balance method.

Deferred Government Grants,

Government grants on capital expenditure are credited to a deferred account and are released to revenue over the expected useful life of the relevant asset by equal annual amounts. Grants of a revenue nature are credited to income in the period to which they relate.

Taxation

Community Restorative Justice Newry/Armagh is recognised as a charity by the Inland Revenue and is thus not liable to taxation. No provision has therefore been made for any taxation payable.

2.

Incoming Resources.

Incoming resources represents the net amounts received to fund the activities of the charity.

Unrestricted
Funds
(£)		 Restricted
Funds
(£)		 Designated
Funds
(£)		 Total
Funds
2026
(£)		 Total Funds
2025
(£)
54,610
3,304
174,423
0
0
1,009
0
5,050
240,396
Department of Communities – Safer,
Stronger Programme		 0 55,962 0 55,962
NMDC 0 3,753 0 3,753
International Fund for Ireland – Digging
Deeper Project		 0 28,610 0 28,610
John Moores Foundation 0 5,000 0 5,000
The BreakingCycle – HenrySmith Fund 0 49,917 0 49,917
Donation 2,500 0 0 2,500
Police PropertyFund 0 17,856 0 17,856
Halifax Foundation 0 0 0 0
Total 2,500 161,098 0 163,598

3. Resources expended.

Fundraising and publicity

Unrestricted
Funds
(£)		 Restricted
Funds
(£)		 Designated
Funds
(£)
0
0		 Total
Funds
2026
(£)		 Total
Funds
2025
(£)
0
0
Adverts 0 0 0
Total 0 0 0

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4. Costs in furtherance of charitable objectives
Unrestricted
Funds
(£)		 Restricted
Funds
(£)

12,258

13,999

26,257		 Designated
Funds
(£)		 Total
Funds
2026
(£)		 Total
Funds
2025
(£)
Programme costs 0 0 12,258 33.096
Facilitator fees 0 0 13,999 11,377
Total 0 0 44,473

5. Management and administration

Unrestricted
Funds
(£)		 Restricted
Funds
(£)		 Designated
Funds
(£)		 Total
Funds
2026
(£)
Wages and salaries 0 71,638 0 71,638
IT costs 0 204 0 204
Staff training 0 3,000 0 3,000
Rent 0 10,207 0 **10,207 **
Venue Hire 0 2,201 0 2,201
Maintenance 0 2,423 0 2,423
Heat,light andpower 0 1,234 0 **1,234 **
Insurance 0 2,208 0 2,208
Other Legal &
Professional		 0 0 0 0
Telephone & Internet 0 2,365 0 2,365
Travel 0 2,223 0 2,223
Bank charges 0 424 0 424
Post & stationery 0 3,177 0 3,177
Accounts 0 2,000 0 2,000
Software 0 173 0 173
Water charges 0 20 0 20
Depreciation 31 89 0 120
Total 31 103,586 0 103,617

6. Interest receivable

Interest received during the period was £0.

7. Interest payable There was no interest payable during the period.

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8. Fixed Assets.

ixed Assets.
Office
Equipment		 Total
£ £
Cost at 01/04/25 16,430 16,430
Additions 0 0
Disposals 0 0
Cost at 31/03/26 16,430 16,430
Depreciation at 01/04/25 15,790 15,950
Charge for theyear 160 120
Depreciation at 31/03/26 15,950 16,070
Net book value at 31/03/26 360 480
Net book value at 31/03/25 480 640

9. Creditors: Amounts falling due within one year.

2026 2025
£ £
Creditors and accruals 2,000 2,395
2,000 2,395

10. Reserves.

Unrestricted
25,940
2,469
 Restricted
(4,051)

31,255
 Total
21,889
33,724
28,409
 27,204
 55,613

11. Post Balance Sheet Events.

The effect of events relating to the year ended 31 March 2026 which occurred before the date of approval of the financial statements by the Management Committee have been included to the extent required to show a true and fair view of the state of affairs at 31 March 2026 and of the results for the year ended on that date.

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