N1058440 Nortliern Ireland Unloi) of Supported Employmeiit (NIUSE) (Conipany Liniltcd by Guarantee) Accounts for tl)e year ei)ded 31 Mareh 2024
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Contents Page Directors aiid other inforniution Directors report Independent examlners report Statement of financial activities Sti]ternent of financial position Notes lo ihc fin1¢ ncial slc11ementS 10-14
Nortliern Ireland Union of Supported ETnployment {NIUSE) Company limited by guarantee Information Directors Kieran Molloy Peter Shields Nonnan Sterritt Tony O'Reilly Liam Burns Patrick Mooney (Resigned 21 March 2024) Michael Wiilker (Re.%igned 21 March 2024) Karen Isabel Cochran Smiil) Lydia Lynas (Appointed 21 March 2024) Secretary Edyth Dunlop eliArlty Number XR 14309 NIC103821 Coinpany Number Nl 058440 Accountants McGroarty Mccafferty & Conipany Ltd Accouiiianls & Tax Coiisultaiils 2 Carlisle Terrace Derry BT48 6JX Registered Office Gortfoyle House 104 Spencer Road Derry BT47 6AG Bankers Danske Bank 27 Glen.shane Road Altnagelvin Derry BT47 2LN Page I
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guiirantce Report of the Directors for tlie year ended 31 March 2024 The directors present their report and the financial statements for the year ended 31 March 2024. Principal activity The actLVjties of the charity are to promote best practice in Supported Employment for individuals and organisations providing employment opportunities for people with disubilities/di8advantage in Northern Ireland. Directors Thc director8 serving during the y¢ai' were a,$ follow%: Kieran Molloy Peter Shields Norman Sterritt Tony O'Reilly Liam Biirns Palrick Mooney (Resigned 21 March 2024) Michael Walker (Resigned I l March 2024) Lydi(i Lynas (Appointed 21 March 2024) Karen Isabcl Cochran Smith Appolntnient of Directors At the Annu¢il Gencral Mceling one Ihird of directors resign in rolalion and being eligible offer Ihemselvcs for re-election. Our Vision, M5ssion and Approacli NIUSE provides a range of demand led services lo beneficiaries (member organisations, muinly community and voluntary organisations) to a5SlSt them to deliver employment services Lo people with disabilities 1¢ nd people from oth¢r disadvantagcd situations to acce.ss and Stay in employInent. The.se .service.8 include information and advice, training and staff development, networking and capacity building and promoting quality assurance und good practice in Supported Employment. NIUSE also works willi governnienl departmenislagencies and key policy makers to dcvclop and influcnce relevant policies and issues reg.dIng vocational Iraiiiiiig and employmciii for people with disabilities and people frorn disadvantaged 81tuations. During this accounting period l April 2023 - 31 Mdrcli 2024, NIUSE continued to deliver services lo its members and engaged with a wide range of stakeholders'.- Informntion and Advice NIUSE updated rnembcrs on a weekly basis through 115 oiiliiie Wcckly Current Va¢aiicie5 and Events cmail which provide employment opportunity links and recruilmenl events (i.e. Regional andlor Local Job Faris and recruitmenc events). In additions membei-5 were invited to attend information sessions i.e. Social Value Measures (Strategic Investment Board), Creative Industri¢s New Enlrant.s (CINE) Programme etc. NIUSE'.s social media increased during the period by 33fo. Page 2
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Raising Awareness NIUSE continued to work with the Equality Commission for Nl under the Making il Work Campaign, building on the success of the Previous year and held a number of joint eveiils, such as conference lo ¢elebrale liiten)acional Day for Disabled People (3 December 2023) Making it Work Positive Action and Social Value held in Belfast Castle with over 120 delegates attending. The conference was aimed at employers, who heard from a range of best practices examples and support available lo employers. The confereiice was held in conjunction willi Equulily Commission for NI and Belfast City Council. Other events during the period included:. "Reasonable Adjustments and Po.sitive Action for the IT and Financial Services 30 Janu& 2024 held in conjuiiction with AIIStatc and Equality Commibsion for NI. "Inclusive Employment and Social Value- How does it work? Roundtable discussion" 12 March 2024 held in conjunction with Social Enterprise NI. Over 70 delegates attended the event froin contractors and social enterprises. NtUSE will Continue to raise awareness ot best practice in employing people with disabilities and will work in parlnership with other stakeholders. Policy and Inlluence The priorAty area for this year wiis the ending of European Social Fuiid (ESF) on 31 March 2023 and the beginning of its replacement funding UK Shared Prosperity Fund (UKSPF) also announced on 31 March ?023. The chanoe in funding impacted many of our member.s, Some members were un.succes.8ful illld oth¢i- nieinbei-s had lo reduce their provision previously provided under ESF. This was a very difficult tinie for niembers. Ai Ilie same time, members who i-eceived funding had to adapt very quickly to a new funder as well as woi'king in consortiurns which for some was a new way of woi-king. Members did rise to the challenge cind delivered Slraight away under the Jiew fuiidiiig, UKSPF managed by Deparlnient of Levelling Up, Housing and Coniinunities NIUSE ¢ontinued to work with NICVA and C03 and an Economic Iii<i¢livity Group wèis established to prepait foi. future programmes as the UKSPF is only for two year (2023 10 2025) programme and discussions need to start regarding the future funding. NIUSE also continued to work with local Government Departments (Communities, Economy, Finance and Health) regarding current prograInmes. All Government departments f¢1ced large cuts in fiinding this year and some stralcgics and activities wcre paused during this pcriod for example Social Inclusion Stratcgieb which included the Disability Strategy and the Disability and Work Strategy, Disability Stakeholder Foruni el¢. NIUSE responded to che Department's Eqiiality Impact Assessments regurding the cuts to highlight the continued need for implementing ihe disabilily strategies. NIUSE Policy Group continued to meet during this period and enagaed with a range of Government departnients, policy makers, MLAS etc to highlight the concerns regarding future employment strategies and programmes for people with disabilities. NIUSE continued to monitor the development of the local Labour Market Partnerships (LMP) which were &¢t up in all local council arcas to lacklc unemployment, economic inactivity and skills bhortagcs. NtUSE identified duplication of interventions across UKSPF and LMP'S. NIUSE wa% involved in other areas of policy work including input into the Disability Employment Str<Trlegy. Disability and Work Strategic Forum, NICS Disability Working Group and Autism Forum (Depanmeni for Health). NIUSE also iesponded to consultation (i.e, Departinent foi. Communities, Review of Prograiiimes and Department for the Economy. Review of DisL1bility Suppoi't Services) and inpulled into disability employment research "Third sector Organisations delivering Employment Support in Nl: Funding for Commissioning after Brexit" De Montford Univerblty. Page 3
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Employer Engagement NIUSE'S members successfully continued to support their job seek¢rs in to paid work. NIUSE and its members participated in Job Fairs and meet the employer events held across Northern Ireland which in the main were held in person. As well as raising awareness with employers regarding best practice in recruiting and recention of people with disabilities they also promoted Positive Action Measures with eniployers such as Translink, NI Screens, Nl Assembly, NICS etc. Projects olnternational Job Shadow Day (IJSD) 2023 taking on board the le.sson8 learnt from 2022, it wa8 decidcd to host placeinents for the IJSD over a 3-month period leading up to a Celebration Event on Thursday 16th November 2023 as part of the EU Disabiliiy Employnient Week. NIUSE would like to thank their m¢mber.s, job Seekers. employers (pla¢¢m¢nt provider%) and NICS for their coiilinue support for the International Job Shadow Day. ONI Assembly Work Experience Sclieme NIUSE worked with tlie HR Department in Ilie Nl Assembly and developed a pilot Work Experience Prograinme which took place during this period. Feedback from was positive and they intend to run the programme again iii 202412025. Netivorking Tlie majority of networking meetings and events were held on-line and NIUSE continued to engage with their member.s and local, regional and intcrnational network% i.e. Disability Employment Network Nonh West). European Union of Supported Employment {EUSE) and World Associalion of Supported Employment (WASE). NIUSE also worked with its UK parlners British and Scottish Union of Supported Eniploymenl. Publlc benefit NIUSE provldes a ransc of direct service5 to b¢jieficiI¢S lo promote the r¢Li¢v¢ of unemploym¢n¢ for pcople wilh disabilities und people froni other disadv&nta8ed situalions (i.e. young people not in education, employment or training. offenders and ¢x-prisoncrs etc) through the Supported Employnient model across Northern Ir¢land. Th¢ direcc benefit whicli flows from this purpose iiicludes real employment opportuiiitie.8, social and ecoiiomic inclusion, increased independence, increased healtli and wellbeing, improved quulity of life and greater comniunity partxcipation. This benefit is demonstrated through feedback (evaluation tools and focus group5) from beneficiaries and increased number of people accesbiiig and t>tayiiig in employnieiil. There is no hai'm from our Purpose. The privat¢ benefit flowing from our purpose relates lo Trusiees (Director) whose organisalion niay benefit from liiring their accessible buildingslvenues for delivering (raining courses or hosting meetings for NIUSE. The private benefit is necessary to achieve the purposes and is therefore incidental. Flnanclal revlew The financial perfonnance is summarised in the enclosed accounts. Directors Responslbilltles In Relatlon To The Flnanclal Statements Company law requires the directors to prepare finaiicial sialemencs for each financial yeur, which give a tNe and fair view of the stllte of tlie affair5 of Ilie cl)arity and of the incoming r¢%ources and application of resources, including the income and expendtture of the charity for that period. In prepuTing these financial Statements, the directors are required to: select suitable accounting policies and apply them consislcntly. observe the methods and principles in Charities SORP. make judgements and estimates that are reasonable and pnidenl. Page 4
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee state whether applicable UK Accounting standards have been followed. subject to any material departures disclosed and explained in the financial 51al¢ments; - prepar¢ the financkal statements on thc going conccrn babis unlcss it is inappropriate to presum¢ that the charity will continue in business. The directors ar¢ responsible for keeping adequate accounting r¢¢ords which disclose with reasonable accuracy at any time the financial position of the charity and enabl¢s them to ensure that thc financial siutements comply with th¢ Companies Act 2006. The directors are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other iiTegularities. Independent Examiner A resolution will be proposed at the Annual General Meeting that McGroarty Mc Cafferty & Company Ltd be re-appointed as independent examiners to the charity for the ensuing year. This report is approved and authorised for issue by the board on 16 December 2024 and signed on ils behalf by.. Kieran MolIoy Director Norman Sterritt Director Page 5
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee tDdependent examiner's report on the unaudited financial statements to Ihe of Northern Ireland Union of Supported Employment (NIUSE) We report on the accounts of the company for the year ended 31 March 2024, which are set out on pages 8 to 16. Respectlve responslbllltles of eharlty dlrectors and examinor. As the charity directors you arc responsible for the prepurution of the accounts in accordance with the requiremenls of the Companies Act 2006. Having satisfied oiirselves that 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 Cli&rities Act 2008., follow the procedures laid down in tlie general directions given by tlie Charity Conimission for Northern Ireland under section 65(9)(b) of the Chai'ities Act 2008. state whether particultir matters have come to our alleiilion. Basls of Independont exaniiiier's report We have examined your charity accounts required under section 65 of the Charilies Act and our examinacion was canied out in accordance wilh the general directi011s given by the Charity Commission for Northeni 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 comparison of the account5 presented with those records. It also included a onsideration of any uiiusual items or disclosures in die accounts, and sccking explanations from you as charity directors ronc¢rnin8 any such matters. Our role is to slate whether any material matters have come to our attention giving us cause to believe: that accounting records were not kept in accordance with section 386 of the Conipanies Act 2006: that the accounts do not accord with those accounting records., that the accounts do not comply with the accounting requirements of the Section 396 of tlic Companies Act 2006 and the methods and principles of the Chari¢ie.s Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financiul Repoiting Standard applicable in the UK and Republic of Ireland; that there is further infomiation needed for proper understanding of the accounts to be reached. Independent exRminer's statement We have completed our examination and have no conccrns in respect of the muttcrs li.%ted abovc and, in connection with following the directions of the Chancy Coinmission for Northern Ireland, we have found no matters that require drawing to your attention. McGroarty Mecafferty & ompany Ltd Accountants & Tax Consultants 2 CarlisIe Terrace Derry BT48 6JX Date: 16 December 2024 Page 6
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Statcment of Flnan¢ial Activities for the year ended 31 March 2024 Unrestricted Funds Restrlcted Funds 2024 2023 Ineonie and Ei xpenditure Incomlng Resources InLoiiie Resourcesfroin genei'alingfund.f.' Voluntary Inconie Incoming Resources from Charitable Activities 8,426 17.984 26,410 14,840 24,655 24,655 16,479 Total Incomiiig Resources 33,081 17,984 51.065 31,319 Resources Expended Administration & management costs Direct chItabLe Expenditure 46.859 4.315 12.367 624 59.226 4,939 36,654 3.468 Total Resources Expended 51,174 12,991 64,165 40,122 Net Incoming l (Outgolng) Resources (18,093) 4,993 (13.100) (8,803) Tr]sfer betweeii funds 4,993 (4,993) Balances brought forward l April 2023 32,265 2,729 34,994 43,797 Balances carrled forward 31 March 2024 19,165 2,729 21,894 34,994 The above amounts relate lo Continuing operations of the cornpany. The company has no recognised gains and losses other than those included in the results above and therefore no separate statemeiil of total recogni%ed gains and 105ses hag been preseiited. There is no difference between the nel incoming resources for tlie year stated above llnd their isiorical cost equivRlent8. Kieran Mollby Director Sterritt Dir tor Date: 16 December 2024
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Balance sheet A5 at 31 March 2024 2024 2023 Notes Fixed assets Tangible assets 2,320 2,729 Current assets Debtors Cash at bank and in hand 6,660 18,801 36,263 25,461 36,263 Current Ilabllltles Bank loans and overdrafts Other creditors l Deferred income Accruals 2,023 2,506 1,358 2,003 1.995 5,887 3,998 Net current assets 19.574 32,265 Total assets less current Ilabflldes 21,894 34,994 Capltal account UnrestrACted Restrictcd 19,165 2,729 32,265 2,729 10 21,894 34.994
Northern Ireland Union of Supported Employment (NIUSE) Company limited by guarantee Balance sheot (continued) for the year ended 31 Marcli 2024 The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowlcdge their responsibilities for complying with the rcquircmenib of thc Companics Act 2006 with respect to accounting records and preparation of accounts. These accounts have been prepared in accordance with the provisions opplicable to small compaiiies subject to the small companies regime and in accordance with FRS102 SORP. The financial statements were approved and authori.8ed for issue by the Board on 16 December 2024 and signed on its behalf by Kleran Molloy Director Nor n Sterritt Dlrector Company Number: NIO58440 Page 9
Northern Ireland Union of Supported Employment (NIUSE) Notes to the accounts ror the year ended 31 March 2024 Accountlng policles The principal accounting policies adopted iii the preparalion of the financial stalements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts. 1.1. Accountlng convention The financial statements liav¢ been prepared in accordance with Accounting und Reporling by Charities: Statement of Recoinmended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Stalidard applicable in the UK aiid Republic of Ireland Charities SORP (FRS 102), Companies Act 2006 and Cliarities Act (NI) 2008. There were no material departures from this standard, 1.2. Tangible fixed assets and depreciation Fixed Assets are stated at cost less depreciation. Dcpreciation is provided at rates calculaied 10 write off the cost or valuation less residual value of each asset over its expected useful life, as follows: Fixtures. Fittings & Equipment 1st% Reducing Balance 1.3. Income Voluntary income including gifts and grants provide core funding. They are of a general nature and are recognised when ihere is cntitleinent, cerlainty of receipt and the amount can be measured with sufficient rcliobility. Income from charitable activitics whicli include.s income under contract or where cnlitlement to grant funding is subject to specific performance conditions is recognised as earned (as the related goods or services are provided). Grant income included in this category provides funding to support perfomancc activitie% and ib recogni.scd when therc is entitlemcnt, ceriainlicb of receipt and the amount can be ineasured with sufficient reliability. 1.4. Expendlture (i) Direct Charitable Expenditure This reprebents all expendilure directly attributable to charilable causes. (li) Governance Costs This includes all other expenditure not directly allocated above and a portion of the overhead costs attributable to goveriiance of the charity. 1.5. Foreign currenclc5 Monelary assets and liabilities denominc1ted in foreign currencies are translaled into sterling al the rates of exchange prevailing at the accounting date. Transaction.g in foreign currencies arc recorded at the date of the transaction5. All differences are taken to the Profit and Loss account. Page 10
Nortliern Ireland Union of Supported Employment (NIUSE) Notes to the accounts for the year ended 31 March 2024 Ineoming Resources 2024 2023 Restrlcted Income The American Ireland Fund Rank Foundation Equality Commission 4,993 12,991 14,000 840 17,984 14,840 Unrestrlcted Inc Other Income Membership Fee5 Workshop & Training Fee5 Rank Foundatioii Amerlcan Ircland Fund Equality Commission me 173 6,000 1,221 17,261 4,326 4,100 6,500 3.979 6,000 33,081 16,479 Total Incoming Resources 51,065 31,319 (i) RtrIcted Funds Funds received which are earmarked by tlLe Funder for specific purposes. Such purposes are within the overall aims of the organisation. (li) Unrestrlcted Funds Funds which are expendable at the discretion of the conipaiiy in furtherance of the aims of the charity. In addition funds may be held in order lo finance capital inveslment and working capital. Net outgoing resources for the year 2024 2023 Net outgoing resources ib Stated after charging: Depreciation and other aniounts written off tangible fixed assets Lossl (profit) on foreign currencies 409 1,500 482 (1,419) Page 11
Northern Ireland Union of Supported Employment (NIUSE) Notes to the accounts for the year ended 31 March 2024 Resources Expended Unrestrlcted Funds Restricted Funds Total 2024 Total 2023 Administration and management costs Salaries and wages Rent Telephone Printing, postage & stationery Computer expenses Insurance Accounlancy Bank charges (Profit)l Loss on exchangc Depreciotion 39,421 2,250 680 149 1,208 1.072 320 12,073 51,494 2,250 680 149 1,208 1,072 320 144 1,500 409 32,456 2,250 860 240 1,044 637 104 (E,419) 482 1,500 115 294 46.859 12,367 59,226 36.654 Unrestricted Funds Restrlcted Funds Total 2024 Total 2023 Direct Charitable Expendlture Project expenses 4,315 624 4,939 3,468 4,315 624 4,939 3,468 TOTAL 51,174 12,991 64,165 40,122 Page 12
Northern Ireland Union of Supported Employment (NIUSE) Notes to the accounts for the year ended 31 March 2024 Employees 2024 2023 Salaries and wages 51,494 32,456 Number of employees The average monthly numbers of employees during the year, calculated on the basi5 of full time ¢quival¢nts, was as follows: 2024 Number 2023 Number Taxatlon No charge to taxation is due as the company has chariiable status. Tanglble assets Fixtures Flttfings & qu5pment Total Cost At l April 2023 At 31 March 2024 3,778 3,778 3,778 3,778 Depreciation At l April 2023 Charge for the year 1,049 409 1,049 409 At 31 March 2024 1,458 1,458 Net book values At 31 March 2024 2,320 2,320 At 31 March 2023 2,729 2,729 Debtors 2024 2023 Sundry debtors 6,660 Page 13
Northern Ireland Union of Supported Eynployment (NIUSE) Notes to the accounls for tlie year ended 31 March 2024 Creditors: amounts falling due within one year 2024 2023 Accruals Other creditors Credit card Bank Overdrafts 1,358 2,506 918 1,105 1,995 805 1,198 5,887 3,998 10. Movements In Funds At l Aprll Incomlng Outgolng 2023 resources resources Transfers At 31 March 2024 Restrieted funds: Restricted fundb 2,729 17,984 (12,991) (4.993) 2,729 Total restricted funds 2,729 17,984 12.991 4,993 2,729 Unrestrlcted funds: Unrestricted funds 32,265 33,081 (51,174) 4,993 19,165 Total unrestricted funds 32,265 33,081 51,174 4,993 19,165 34,994 51,065 64,165 21,894 11. Related Party Transactions There are no related party transactions in the year under review. 12. Llmited by Guarantee The company is limited by guarantee and does not have a qhare capital. 13. Controlling Interest The control of the charitable company lies with tlic dircctor%. Page 14