N1058440 Northern Ireland Unlon of Supported Employment (NIUSE) (Company Llmited by Guarantee) Accounts for the year ended 31 March 2023
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Contents Page Directors and other lliforniation Directors report Independent examiners reporl Statement of financial actLVLtie& Statement of financial position 9- 10 Notes to the financial statements
Nortliern Ireland Union of Supported Employment (NIUSI) Company limited by guarantee Information Dlrectors Kieran Molloy Peter Shields Nonnan Slcrrill Tony O'Reilly Liam Burns Patrick Mooney Michael Walker Karen Isl£ bel Cochran Smilh Secretary Edyth Duiilop Charlty Number XR 14309 NICL03821 CompRny Number Nl 058440 Accountsnts McGroarty Mccafferty & Coinpany Ltd Accountants & Tax Consultants 2 Carlislc Terracc Derry BT48 6JX Registered Offlce Gortfoyle House 104 Spencer Road Dcrry BT47 6AG Bankers Danske Bank 6 Shipquay Placc Derry BT48 6DF Page I
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Report of the Directors for the year ended 31 March 2023 The directors present their report and the financial 8tatements for the year ended 31 March 2023. Prillcipal activity The activities of the cliarity are to promote best practice in Supported Employment for individua15 and organisations providing employment opportunities for people with disabilitiesldisadvantage in Northern Ireland. Directors The dircctorb serving during th¢ y¢ar w¢r¢ a.s follow%: Kieran Molloy Peter Shields Nonnan Sterritt Tony O'Reilly Liam Burns Palrick Mooney Michael Walker Karen Isabel Cochran Smitli Appointment of Directors At the Annual General Meeting one third of direct018 resign in rotation and being cligiblc offcr themselv¢% for re-election. Our Vision, Mission and ApproÈch NIUSE provides a range of demand led services to beneficiaries (meinber organisations, mainly community and voluntary organisations) to assist them to deliver employment services to pcoplo with disabilities and people from other disadvantaged situations to access and stay in employment. These services include information and advicc, training and staff development, networking and capacity building and promoting quality assurance and good practice in Supported Employment. NIUSE also works witli goveii]meiit deptmentS/a8enCles and kcy policy maker.s lo develop and influence relevant policies and issues regarding vocational training and employment for people with disabilities and people from disadvantaged situations. During this accounting period l April 2022 - 31 March 2023, Government pandeinic restrictions seized and NIUSE continucd to deliver service through a hybrid approach. The priority area for thi5 year was the ciiding of European Social Fund (ESF) and its replacement funding UK Shared Prosperity Fund (UKSPF) which dominated activities during the year. NIUSE continued to deliver services to its members and engaged with a wide range of Informatson and Advi¢¢ NIUSE updated Enenibers on a weekly basis of any chaiiges in policy, events (Job Fairs), training oppoitunities and employment opportunities through their Weekly Current Vacancies and Events. In additions members were invited to attend information sessions (mainly conducted online) and included sessions on Social Value MeasuTes (Strategic Investment Board). Creative Industries New Entr1( nts (CINE) Programn]e elc. NIUSE'S social media increased during the period by 27g.. Page 2
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarant¢e TraiDiug and Starr Developmcnt NIUSE worked in partnership with a range of specialist trainers to provide training to our members and stakeholder5 i.e. Disability Awareness Training to housing associations and local colleges. tlie main trainiIig was delivered virtually. NIUSE continued to work with the Equality Conunis5ion foi. NI under the Making It Work Canipaign buiLding on the success of the previous year and held a series of sector specific training session focusing on Recruitnient and Selection and Positive Action Measures. The sectors sessions included Retail and Hospitality (210212023), Social Value Measur¢s (2010212023) Community & Voluntary sector (0910312023) and Creative Industries (2910312023). These sessions included lived experiences of disabled people, employer5, perspective and experiences, support organisations, support provided by the Department for Communilie5 and Equality Coinmission Nl. As part of the Retail and Hospitality session the ECNI commissioned a short video highlighting good practice lind benefits of employing people with disabilities. All sessions were held online and were aimed at employcrs. 130 delegatcs attending the online sessions and feedback from all the session was very positive, NIUSE and ECNI intend to continue this work into 202312024. Policy and Influence Th¢ focus of NIUSE and it8 members during this period was the ending of the ESF Programnie and it% replacenient through the UK Shared Prosperity Funding (UKSPF). The ESF Call 3 (funded by EU, Department for the Economy and match funded by several sources) commenced on the l Apiil 2022 to 31 M<wch 2023. This was a mucli w¢lcomed oiie year cxtcnsion and providcd some breathing spacc for continued engagement wilh the Department of L£velling Up, Housing and Communities, the department responsible for Levelling Up and UKSPF Programme. The local Government Department.s were not responsible for the delivery of the UKSPF which was inilially put fonvard. NIUSE Policy Group focused on this main issue and highlighled their concerns regarding reduction in funding for UKSPF compared to ESF funding, concern5 how the UKSPF was being administered, and timefratne. NtUSE and members through the Policy Group produc¢d briefiiig papers, case studies, eiigaged with all political parties, MLA'S, MP'S, Government Officials (Department Economy, Commuiiities, Health, and Finance) und the Head of the NICS to raise their conccms. NIUSE worked in collaboration wilh community and volunlary sector partneis, NICVA, C03 and ESF User Forum to provide a collective niandalc to highlight the impact on participanls and services with the reduced funding and focus of th¢ new funding. NIUSE with partners engaged in a media campaign to highlight the severity of the situation. This was a very stressful time foi. participants, stuff and organisations in noi knowingy what would happen aftcr 31 March 2023. The UKSPF Programme wa.4 open for applicationq 13 D¢ccmber 2022 and closed on 27 January 2023. Organisations caine together to submit consortium bids under a very tight time scale. The outcome of the funding was announced on 31 March 2023 the last day of the ESF Programme, aftei. monlhs of intense pressure from all stakcholders. Although, many of the disability organi8ation4 were funded under the SPF, %everal ESF funded projects, including disability organisations, did not receive funding. Furthermore, many organisations had been impacted with the uncertainty of funding and have105t starr and services. During this time the Department for Communities, laui)ched Employclbiliiy NI which included establishing I I Labour Market Partnerships (LMP) which would be delivered by the I I local Councils. The aim of the LMPS is to identify local solution and fund opportunitieslprogrLnmeS to tackle economic inactivity, einployment gap for disabled people and address the skills gap 11nd recruitmenl needs for the local economy. All the Labour Market Partnerships were at different stages of development. NIUSE engaged with all LMPS to promote programme for people with disabilities and update members of funding opportunities that would come available. NIUSE was involved in other areas of policy work including input into the "co-design of the Disability Employment Strategy, Disability EmployEnent Strategic Forum, NICS Disability Working Gioup and Autism forum. Page 3
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee NIUSE also responded to public consultations (i.e. Skills Strategy> IOX Strategy etc) and inputted into disability employment reseyc ch such as ECNI researcli into Impact of Brexit on Section 75 Groups in NI: EU Funding, launched June 2022. Employer Engagement After the initial shock of the pandemic on economy, employers were bouncing back, and recruitment was increasiiig across all sectors. NIUSE'S members successfully continued to support their job seekers in to paid work. NIUSE and it5 members participated in Job Fairs and meet the employer events held across Northern Ireland which in the main were held in person. NIUSE was also involved with cmployers promoting Po.sitive Action Mcasure5 under thc Job Match Projcct with the lead partner Disability Action and the Department for Communities see below. Projects Job Match - USE in partnersliip with Disability Action (lead partner) and Departnient for Communities continued to work with employers to promote cmployment opportunitie.4 for disabled people under the Job Match Project. This included working with large regional organisations and promoting positive action measures, co-ordination recruitiiient for ring fenced post and working with employers regarding their social value measures (i.e. pre-employment and employment opportUnLties). International Job Shadow Day {USD) 2022 taking on board ihe lessons leaml from 2021. il decided lo ho.st placements for the IJSD over a 3-month period leading up to a Celebration Eveiit on Thursday 17th November 2022 as part of tlie EU Disability Employment Week. There were over 40 IJSD placements und 19 of those with the main employer partner, Northern Ireland Civil Service. NIUSE would like lo thank their members, job seekers, employers (placement providers) and NICS for their continue support for the Internacional Job Shadow Day. NI Assembly Work Experience Sclieme NIUSE worked with the HR Department in the Nl Assembly and d¢veloped a pilot Work Experience Pro8rammc and iniend lo roll it out in 2023124. Networking The majority of networking meetings and events were held on-line and NIUSE continued to engage with their members and local, regional and international networks i.e. Disability Einployment Network North West), European Union of Supported Employment (EUSE) and World Association of Supported Employment (WASE). Highlight of the year for NIUSE wus attending the 14th European Union of Supported Employment Conference in Oslo, Norway which had been delayed due to Ihe pandemic. Over 600 delegates from across Europe and beyond attend the conference ld heard from international kcy notes and participated in a range of workshops. Publlc benefit NIUSE provides a range of direct services to beneficiaries to promote the relieve of unemployment for people with disabilities and people from other disadvuntaged situations (i.e. young people not in education, employment or training, offenders and ex-prisoners etc) throiigh the Supported Eniploymenl tnodel across Northern Irelwid. The direct benefit which flow5 from this purpose includes real employment opportunities, social and economic incluston, increased independence, increased health and wellbeing, improved quality of life and greater community participation. This benefit Is demonstrated through feedba¢k (evaluation tools Ic nd focus oroups) from beneficiaries and increased number of people accessing and staying in employment. There is no harm from our purpose. The private benefit flowing from our purpose relates to Trustees (Director) whose organisation may benefit from hiring their accessible buildings/venues for delivering training courses or hosting meetings for NIUSE. The private benefit is necessary to achieve the purposes and is therefore incidental. Financial review The financial perfonnance is summarised in the enclosed accounts. Page 4
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Directors Responslbllitios In Relation To The Financlal Statements Company law requires the directors to prepare financial statements for each financial year, which give a true and fair view of the state of thc affairs of the churity and of the incoming resourccs and application of resources, including the income and expenditure of the charity for that period. In preparing these financial 8tatements, the directors are required to: sclect suilable accounting policies and apply them consibtently. observe the methods and principles in Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial 5taternenls on the going concern basis uiiless it is in<1ppropriate to presume that the chariiy will continue in business. The directors are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial Pobltioii of the churiry and enables them lo ensure that the fiiiancial statemenls comply with th¢ Companies Act 2006. The directors are 8150 responsible for safeguarding the assets of Ihe charity and hcnre for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 5
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Independent Eyaminer A resolution will be proposed at the Annual General Meeting that McGroarty Mc Cafferty & Company Ltd be re-appointed as independenl examiners to the charity for the ensuing year. This report 15 approved and authorised for issue by the board on and signed on its behalf by.. Kieran Molloy Director Nor an Sterritt Diroctor Page 6
NoTthern Ireland Union of Supported Employment (NIUSE) Company limited by guarantce Independent examiner's report on the unaudited financial statements to the of Northorn Ireland Union of Supported Employment (NIUSE) We report on the accounts of the company for the year ended 31 March 2023, which are Set out on pages 8 to 13. Respective responslbllities of charlty dlrectors and exanilner. As the charity directors you are rcsponsible for the prcparation of the account.8 in accordance with the requirements of the Companies Act 2006. Having satisfLed ourselves (hat the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to; examine the accounts under section 65 of the Charities Act 2008: follow the procedures laid down in che general directions given by the Cliarity Conimission for Northern Ireland under section 65(9)(b) of the Charities Act 2008. slate whether particular matters have come to our attention. BDsis of Independent examiner's report We have examined your chariiy accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the gencral diTectioiis given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a coinparison of the accounts presented with those records. It also included a consideration of any unusual items or disc10511Tes in the accounts. and seekiiig explanation.s from you as charity directors concerning any such matters. Our role is to state wheth¢r any material matters have come to our attention giviiig us Cause to believe: that accounting records were not kept in accordance with Section 386 of the Companies Act 2006; that the accounts do not accord with those accounting records; that the accounts do not comply with the accounting requircment8 of the Section 396 of the Companie5 Act 2006 and the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financiiil Reporting Standard applicable in the UK and Republic of Ireland., that there is furllier inforniation needed for proper undersianding of th¢ accounts to be reached. Independent examiner's ststemcnt We have complcted our examination and have no concerns in respect of the matters listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, we have found no Matters that require drawing to your atLention. McGroarty Mccafferty & Compuny Aecountants & Tax Consultants 2 Carlisle Terrace Derry BT48 6JX td Date:
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Statement of Fiiiancial Activities for the ycar ended 31 March 2023 Unrestricted Funds Restricted Funds 2023 2022 Income and Expendlture Incomlng Resources InLoi7ie Resuurcesfroin genen71ingfunds.' Voluntary Income Incoming Resources from Charitable Activities 14,840 14,840 7,576 16,479 16.479 14,337 Total Inconiing Resources 16,479 14,840 31,319 21,913 Resources Expended Administration & management costs Direct Charitable Expenditur 14.346 840 36,654 3,468 32,220 2,217 2.628 Total Resourcos Expended 24,936 15,186 40,122 34,437 Net Incoming l (Outgolng) Resources (8,457) (346) (8,803) (12,524) Transfer between funds Balances brought forward l April 2022 6,743 33,979 (6,743) 9,818 43,797 56,321 Balances carried forward 31 March 2023 32,265 2,729 34.994 43.797 The above amounts relate to continuing operations of the company. The company has no recognised guins and losses oih¢r than those included in the results above and therefore no Separate statement of total recogni5ed gains and losses has been presented. There is no difference between the net incoming resources for the year stated above and their historical cost equivalents. Kieran Molliy Director Nor Director Sterritt Date: i+lIL/zJ Page 8
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Balance shcet as at 31 March 2023 2023 2022 Notes Flxed assets Tangible assets 2,729 3,211 Current assets Debtors Cash at bank and in hand 6,410 39,141 36,263 36,263 45,551 Current liabtiitles Bank lOaS and overdrafts Other creditors l Deferred income Accruals 2,003 1.711 556 2,698 1,995 3,998 4,965 Net current assets 32.265 40.586 TotAI assets less current liabilities 34,994 43,797 Capital account Unreslricted Restricted 32,265 2,729 33.979 9,818 10 34,994 43,797 Page 9
Northern Irelrf?nd Union of Supported Employment (NIUSE) Company limited by guarantee Ilalance slieet (contlnued) for the year ended 31 March 2023 The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies. The members have not required che company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responbibilitics for complying with the requirementb of the Companies Act 2006 with respect to accounting records and preparation of accounts. Thes¢ accounts have been prepared in accordance with the provisions applicable lo small companies subject to the small companies regime and in accordance with FRS102 SORP. The financial statements were approved and authorised for issue by I e Board on and signed on ils behalf by Kieran Molloy Dlrector Norm Direc territt OT Company Number: N1058440 Page 10
Northern Ireland Union of Supported Employment {NIUSE) Notes to the accounts for the year ended 31 March 2023 Accountmg pollcles The principal accounling policies adopted in the prepar¢1tion of the financial stalemenls are bei out below and have remained unchanged from the prevLOU8 yekw, and al.80 have been consistently applied within the same accounts. 1.1. Accounting eonventton The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applic1¢ble in the UK and Republic of Ireland Charities SORP (FRS 102), Companies Act 2006 and Charities Act (Nl) 2008. There were no material deparlureb from this stfindard. 1.2, Tangibje flxed assets and depreciatton Fixed Assets are stated at cost less depreciation. Dcprcciation is provided at ratcs calculated to wrice off Ihc cobt or valuation lesb fcbidual value of each asset over its expected useful lifc, HS follows: Fixtures, Fittings & Equiptnent 15Yo Reducijig Balance 1.3. Income Volunt¥lry income including gifts and grants provide core fuiiding. They are of a general nature and ar¢ recognised when ¢h¢re is entitlcinent, cercainty of receipi and the amount can be measured with sufficient rcliability. Income from charitable activitie5 which includes income under contruct or where entitlement to grant funding is subject to specific perfonnance conditions is recognised as earned (as the related goods or services are provided). Grant income included in thi5 category provides funding to support perforn]ancc activitie.8 and 1% recogiiised when there 14 entitlcmcnt, certainties of rcceipt and the amount can be measured with sufficient reliability. 1.4. Expendlture (i) Direct Charitable Expenditure This represents all expenditure directly attribLltable to charitable causes. (li) Governance Cost5 This includes all other expenditure not directly allocaled above and a portion of the overhead cost5 attributable lo governance of the charity. l.S. Forelgn currencies Monetary assets and lÉi< billties denominated in foreign currencies are trcinslated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All differences are taken to the Profit and Loss account. Page 11
Northern Ireland Union of Supported Employment (NIUSE4) Notes to the accounts for the year ended 31 March 2023 Incoming Resources 2023 2022 Restrlcted Income Equality Commission Jobmatch - Disability Action Rank Foundation 840 7,576 14,000 14,840 7,576 Unrestricted Income Membership Fees Workshop & Training Fees Rank Foundation Gov¢rnmeiits Grants Received 6,500 3,979 6,000 4,850 1,000 8,487 16,479 14,337 Total Incoming Resources 31,319 21,913 (i) Restricted Funds Funds received which are earniarked by the Funder for specÈfic PUTposes, Such PULyoses are within the overall rn5 of the organisation. (Rl) Unrestricted Funds Funds which are expendable at the discretion of the company in furtherance of tlie aims of the charity. ITh addition funds may be held in order to finance C¢2Pltal investment and working capital. (111) Government Grants Recelved USE received the Government Grant - Job Retention Scheme from April 2021- October 2021, during this period the NIUSE Board of Directors were re8pon5ible for the NIUSE activities. Net outgolng resources for tlie year 2023 2022 Net outgoing rcsources is stated after charging.. Depreciation and other amounts written off tangible fixed assets Lossl (profit) on foreign currencies 482 (1,419) 567 1,549 Page 12
Northern Ireland Union of Supported Employment (NIUSE) Notes to the accounts for the year ended 31 March 2023 Resources Expended Unrestrictcd Funds Rcstrlcted Funds Total 2023 Total 2022 Admlnlstration and management costs Salaries and wages Rent Telephone Printing, postage & stationery Computer expenses Insurance Accountancy Bank charges (Profit)l Loss on cxchange Depreciation 18,456 2.250 860 14.000 32,456 2,250 860 26,621 1,106 240 1,044 637 104 (1,419) 136 240 1,044 637 104 {1,4L9) 482 1,398 888 91 1,549 567 346 22.308 14.346 36.654 32.220 Unrestricted Funds Restrlcted Funds Total 2023 Totnl 2022 Direct Charitable Expenditure Project expenses 2,628 840 3,468 2,217 2,628 840 3,468 2,217 TOTAL 24,936 15,186 40,122 34,437 Page 13
Northern Ireland Union of Supported Employment (NIUSE) Notes to the accounts for the year ended 31 March 2023 Employees 2023 2022 Salaries and wages 32,456 26,621 Number of employees The average monthly numbers of employees during the year, calculated on the b<15iS of full time equivalent5, was as follows: 2023 Number 2022 Number Taxatlon No charge to taxation is due lls the company hns charitable status. TaDgible assets Fixtures Flttfings & Equfipmciit Total Cost At l April 2022 Disposals 21,238 21,238 (17,460) (17,460) 3,778 At 31 March 2023 3,778 Depreciatlon At l April 2022 On di8posalb Charge for the year At 31 Marcli 2023 18,027 18,027 (17,460) (17,460) 482 482 1,049 1,049 Net book VAlues At 31 March 2023 2,729 2,729 At 31 March 2022 3,211 3,211 Page 14
Northern Ireland Union of Supported Eniployment (NIUSE) Notes to the accounts for the year ended 31 March 2023 Debtors 2023 2022 Other debtors 6,410 Credltors: amounts falllng due wlthln one year 2023 2022 Accruals Other creditors Credit card Bank Overdrafts 1,995 2,698 556 13 1,698 805 1,198 3.998 4.965 10. Movements In Funds At l April Inconiing Outgolng 2022 resources resources Transfers At 31 March 2023 Restrlcted funds: Restricted funds 9,818 14,840 (15,186) (6,743) 2,729 Total restricted funds 9.818 14.840 15.186 6,743 2,729 Unrestrlcted funds: Unrestricted funds 33,979 16,479 24,936 6,743 32,265 Total unrestricted funds 33,979 16,479 24,936 6,743 32,265 43,797 31,319 40,122 34,994 11. Related Party Transactlons Ther¢ are no related party trE5{ctiOns in the year under teview. 12. Limited by Guarantee The company 15 liinited by guarantee and does not have a share capital. Page 15
Nortliern Ireland Union of Supported Employment (NIUSE) Notes to the accounts for the year ended 31 March 2023 13. Controlling Interest The control of the charitable company lies with the directors. Page 16