Reglstered NMber. NIiIY)213 Nl Charity No. NIC 103839 St John Ambulance (NI) (Company Limited by Guarantee) Annual Report and financial statements for the year ended 31 December 2023
St John Ambulance (NI) Annual Report and fmancial statements for the year ended 31 December 2023 Pa8es Reference and administrative details of the Charity, Trustees and Advisers Trustees, report 2-10 Ind¢pendent auditors, report to the M¢mbers of St John Ambulance (NI) Statement of financial activities (incoryorating summary income and expenditur¢ account) 15 Balan¢¢ sheet 16 C&8h flow 17 Notss to the financial statsm¢nts 18-31
St John Ambulance (NI) Reference and administrative details of the Charity, Trustees and Advisers TrusteeslDirectors C Murdock KStJ (Chair until 31 July 2024) J P Johnston OStJ UD, Lead Trustee - Commercial (Chair from O l August 2024) P D Archer OSLI Msc FCILT, Lead Trustee, Finance Her Honour Judge l Brownlie LLB (Hons) Dr S Hillan MBE DL (appointed l October 2023) Dr M Howie-craig MBE DSLT MB DA FFSR D Mccorkell KStJ H Shi¢lds UD N Stewart Dr M A Taylor CStJ MB Bch BAO PhD FRCSI FRCS (Eng) FRCS (Gen) A G Tough OStJ Bsc FRICS, Lead Trustee, Property Dr N Walker OBE KStJ TD JP DL MB MRCGP, Lead Trustee, Volunteering A Wilson Bsc Econ (Hon8) FCA Company Seeretary & Chief Executive A M Donaldson MBE CStJ VR DL Msc MBA MPA FCMI Registered oifieelPrineipal ofifice Erne Villa 35 Knockbracken Healthcare Park Saintfield Road Beltast BT8 8RA Independent auditors Baker Tilly Mooney Moore 17 Clarendon Road Clarendon Dock Belfast BTI 3BG Bankers Danske Bank Group 819 Donegall Square North Belfast BTI 5GJ Merchant bankers CCLA Investment Management Limited Coll.. Cliarity Funds Senator House 85 Queen Victoria Street London EC4V 4ET Investment advisers Evelyn Partners Investment Management 32138 Linenhall Street Belfast BT2 8BG
St John Ambulance (Nl) Trustees, report for the year ended 31 Decetllber 2023 The trustees, who are also directOTS of the Charity for the purposes of the Companie5 Act 2006, submit their Annual Report and the audited Financial Statements for the year ended 31 December 2023. The financial statements have been prepared in acrordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective I January 2019)- Charities SOIiP (FRS 102), the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) and the Companies Act 2006. Chairman's Foreword I have pleasure in presenting the Trust¢es' report for the year ended 31 December 2023 as Chairnian of the Board of Trustees of St John Ambulance (NI). It gives me the opportunity to share with you, once again, the vision for our charity, namely that 'everyone who needs it should receive first aid from those around them. No-one should suffer for the lack of trained first aid¢rs.' Our vision reflects the high ideals of St John Ambulance (Nl) and delivery through practical first ald skills. Our volunteers play a fTucial and central role in the delivery of our services. Without volunteers delivering our rst aid service and event ambulance services, plus the delivery of pati¢nt tran.sfLr serviccg at evenings, week-ends and public holidays, it would not be possible for SL John Ambulance (Nl) to serve the people of Northern Ireland at the prcscnt level of commitment. Overall immense public benefit flows from our purpose, and through the delivery of first aid and health and safety training, fwst aid services including event coverage, ambulance servir¢5 including patient transfers, youth development and emergency pla[Ing and rcsilicnce. In 2023 1 report a surplus of £12,277 (2022: £233,941) before the gain on investments of £39,092 (2022.. £62,501 loss), Income decreased by £40,014 (2022: £429,269 increase) while expenditure rose by £181,650 (2022: £295,560). A major investment, to upgyrad¢ our flLLt, rcsulting in thc purchase of 9 brand new, fully equipped ambulances, was inade during the y¢ar, at a total cost (vehicles & equipment) of approximately £920,000. The Board of Trustees have a balanced approach to activiti¢s, reducing the risk, ever present, when a charity is heavily dependent on one aspect of its operations. The Charity has a strong financial infrastructure and is well equipped to meet fulure changes whatever they may be. As clialrnn I would like to record my thanks to the trustees for thetr support, time and commilment to the Board during the year. This is watly appreciated. St John Ambulancc (NI) is indccd fortunate to have their broad experience* guidance and oversight, which is given on a voluntary basis. Above all. we are very fortunate to have such highly motivated, dedicated and professional staff, commercial trainers and volunteer5, who work 50 hard and so selflessly on our behalf, and without whom we would not be the great organisation that we are, On behalf of the Board of Trustees, the Knight Commander and members of the Commandery of Ards, Order of St John. and indeed the public at large and the NHS whom they serve, I sincerely thank them for their exreptional service, commitment and dedication to St John Ambulance (NI).
St John Arnbulance (Nl) Trustees, report for the year ended 31 December 2023 (continued) ChAirnJan's Foreword (eontinued) Objectives And Activities ObJ¢etfves The objectives of St John Ambulance (NI) are the relief of sickness and the protection and preservation of public health. The Charity fulfils its objectives, within its powers as specified in the Mernorandum and Articles of Association. The Vision for St John Ambulance (NI) is that 'everyone who needs it should receive first aid from those around them. No-one should suffer for the lack of trdined fjrst aiders. To enable delivery of the objectives, resources are channelled into the following activities: Training of the public in fiTSt aid and mental health first aid, with emphasis on thase sectors of the community where it is most needed, Provision of rst ai(L pre-hospital care and assistance at public events and within local communities: Provision of patient transfers and personnel in support of the statutory ambulance service and other health trusts especially in times of national emergency> or in circumstances where we can meet community need- Development of young pcople through the St John Youth (Nl) Progrdmme, and through fst aid training in schools and local communities. In common with the national brand of St John Ambulance to enable the effective delivery and expansion of these services within Northern Ireland, our strategy encompasses the following und¢rlying principles for ihe deployment of resources To maximize the generation of funds through chargeable activities, particularly in the PTovision of training, public event over and patient transport services. To link fundraising efforts more closely with charitable objectives. To inves( within the framework of fmancial stability, to sustain the longer-terni success of St JOI Ambulance (NI) in areas where greatest benefits WLII be delivered; To increase the level of our charitable services, making th¢ maximum use of the voluntary efforts of our volunteers; and To maintain an effective governance Structure that ensures that legal obligations as a 8ingle pruvinLial charily are fulfilled and that key polici¢s are implemented consistently across Northern Ireland, but operational responsibility for delivery of services remains as close as possible to thos¢ Communities served. In addition to the above, St John Ambulance (Nl) 5UPPOrt5 the achievement of the Order of St. John's worldwide objectives, in particular contributing to the St. John of Jerusalem Eye Hospital Group ('the Eye Hospital,) in Jerusalem, which is an independent charity. The Hospital is open to all who suffer from eye disease without regard to Tace, creed, socio-economic back&wun(L or ability to pay. Activitie5 during the year Action was tsken in support of the continued development of our services in all of the key areas indicated within our objectives. 9 new ambulances which were ordered in February 2022 for delivery in September of that year, were not delivered until December 2023, due to manufacturing and supply difficulties affecting Peugeot. These new atnbulances (an investh]ent of circa £920,000) precipitated a major review and redistribution of our fleet. with the aim of reducing the overall fleet from 65 to 52 vehicles in the fjrst quarter of 2024. One surplus ambulance was donated to Ukraine for deployment to a hospital in Donetsk Oblast on the frontline of th¢ battle against the Russian Anny, with a further 3 to be donated in early 2024. Work continued in 2023 to upgrade St John Ambulance (NI) propety, reflecting the activities of St John Ambulance (Nl) op¢rational units supported by volunteers. New modern and large 'Joint' Ambulance Hubs were offi¢ially opened in Conlig and Londondeny, our North Belfast Unit moved to new larger premises in Alexandra Park Avenue, off York Street. while our Ornieau Unit in Belfast closed and its volunteers transferred to North Belfast, HQ Belfast Transport and Ards & North Down Units. A new Regional Logistics Unit was fonned to support major events, and it took over Ballymoney Unit's premises as its base, when that unit merged with Colerain¢ Unit, Commissioned services were engaged to improve our training programmes for sessional commercial trainers and to increase the number of volunteer first aid trainers. In additio a transition programme continued to eDlw¢e the arnbulanc¢ related qualiflcations of our ambulance crews, with the introduction of nationally recogni5ed 'First Response Emergency Care, qualifications (FREC 3 and 4 Certifirates).
St John Ambulanee (ND Trustees, report for the year ended 31 December 2023 (eontinued) Objectives and Activities (continued) Work continued to update our IT system in 2023 and is still ongoing (bids from a select list of IT companies currently being assessed) to provide new Iwdware and software. increased financial reporting, and an online conunercial wuise booking system. Public Benefit The Charity Commission for Northern Ireland has published guidance to charity trustees in the health sector and provided guidance on the principles of public benefit to the advancement of health and the saving of lives. The trustees have considered the relevant guidance and are satisfied that all the Charity's charitable activities fall within its objectives and result in considerable benefit to the public, as demonstrated in the section of this report dealing with achievements and p¢rfoTmdnc¢. Particular allcntion is dTawn to thc following service5 provided free of cost to the end user. St John Ambulance supported on average during the year 551 (2022: 554) cadets (10-18 years) and 223 (2022.. 180) badgL'T8 (7- 10 yeaTS> providing a varied development programme for all age groups. Membership of young volunteers between th¢ ages of 10 to 25 was maintained at around 821 (819 as at 31 December 2022). Emergency planning and resilience Our fleet of ambulances. RRVS, 4 x 4s, and trained volunteers are at the disposal of the ststutory emergency services in the event of a Province wide or lorAI emergency. Deployment of these resources is rapid to protect the public at no charge in circumstances where support is needed to respond to aircrdft alerts and other incidents. For example, in 2023 our volunteers were ready 2417 to provide essentiaj 'bk-Up. as required, First aid event coverage The provision of direct assistance in fst aid and pre-hospital care at public events continues to be one of the primary ways in which we deliver charitable objectives. For many events which are small. or organised especially for a Charitable purpose, we provide cov¢r for no charge. For other events we charge the event organiser with a view to recovLring ihc eosi of provision. In all cases there is no charge to members of the public who are treated. In 2023 our highly trained and deeply dedicated volunteers responded malfiCentlY to support the majority of public events in NI, including the North West 200, Council events, Equestrian events, AlCultural Shows, large outdoor concerts, Ulster Rugby and numerous other sporting and local events. Patient transfers SJA (NI) continued to support the Nl NHS Trusts under its 12 pati¢nt transfer contracts, transferring patients between hospitals all over the 151and of Irelan(L and transporting patients to/from hospitals from their horne or nursing homes. Whilst there is no harge to the recipient of our services, our fees to the trusts are intend¢d to cover the direct and indirect costs that are ineurred, including a contribution to c¢ntral overheads. Additionally, we accept private bookings and transport patienls tolfrom hospital where the NHS do not agree to provide them with transport. Other initiatives We are pro-active in encouraging the widespread availability of defibrillators in Northern Ireland and to this end participated fully in the NIAS led CPIUAED Working Group. The trustees are mindful of the Charity Commission's requirements when reviewing the Charity's aims and objectives, and in planning future activities.
St John Ambulance (NI) Trustees, report for the year ended 31 December 2023 (continued) Achievements and Performance St John Ambulance (NI) provlded fonnal training in statutory First Al Mental Health First Atd and Fire Marshall courses for 6,102 students during the year (2022.. 3,868). Thi5 was achieved through the delivery of 612 statutory courses (2022..473). These onsisted of 51 I statutory First Aid at Work (FAW) courses (generating 4327 certificates), 79 non-statutory First Aid and Fire Marshall courses (generating 1563 certificates), and 22 Mental Health First Aid courses accredited by the awarding body Future Quals (generating 212 certificates). We were able to continue to maintain a policy of providing a diversified range of courses, The non-statutory courses are designed for those working in the child care, sporting and health and safety sectors. It is the aim of St John Ambulance (NI) that all members of the community should have access to first aid. The above Courses were delivered by our 13 highly professional and deepty committed con]mercial trainers. 2023 continued to be a period of consolidation for St John Ambulance (NI) with excellent results achieved against a changing and challenging national and international economic background. Within Northern Ireland. St John Ambulance (Nl), as the leading provider of First Aid training, continued to compete against increasing market competition from specialist and general training providers, We benefitted from the lifting of social distancing restrictions, which affected our class sizes in 2020, 2021 and 2022. Throughout 2023, St John Ambulance (NI) volunteers treated 1,951 (2022.. 1,968) casualties through public duties. This is an admirable perfonnance and represents delivery of a major public benefit with no cost to ihose trLated. Our fleet which was constrained within parameters of 65 vehicles during 2023 (reduced to 52 in early 2024) was utilised to respond to high dernand from organisers every weekend, public holidays and on many cvcnings during thL year. Our A & E ¢quipped ambulancc8 used on thc patient transfer contract5 experienced a conslanl d¢mand, althougli substantially less than exp¢rien¢ed during the various waves of Covid-19, given the continuing pressures on the NHS and NIAS in particular. The public shows great appreciation of these services, which come at no cost to those who become casualties at public events, or are being transported as patients. The numbeT of adult volunteers as at 31 December 2023 was 1138 {2022: 925), The LINKS organisations based at Queens University and the University of Ulster continue to flourish. The St. John CNI) Youth Programme continued to be d¢liv¢red with enthusiasm and vigour by our trained lead¢rs to Cadets and Badgers. Plans w¢r¢ laid in 2022 to open new Cadet units and badger setts in 2023 and 2024. Cadets and badgers are drawn from both traditions located across the Province, and many ethnic minority groups, representing an important contribution to cross community relations. The organisation is registered with Access (Nl) to fulfil its responsibilities for the safeguarding of children and vulnerable adults. Resources have been made available in 2023 for the continued participation of our youth in the Duke of Edinburgh's Award Scheme, which successfully enables them to build a life-long belief in themselves, by striving for achievement, overcoming obstacles and setting their minds to a personal challenge. Our cadets, under the supervision of their youth leaders, hav¢ supported our adult units in providing first aid care at a wide range of event5 from marathon5 to local community evcnts. In this manner, they have made a major social value contribution to their communities. We are immensely proud of the dedication, effort and achievement of all our young people and Éheir highly committed and professional youth leaders. As indicated, the trustees consider that the activities cattied out by St John Ambulance (NI) during 2023 constituted a significant charitable benefit to the public. From our large presence around Belfast, Coleraine in the North, Londonderry and Strabane in the North West, Enniskillen in the West, Newry in the South, to Ard5 & North Down and Larne in the Easl not to mention our many other units, St John Ambulance INI) volunteers consistently attended public events, rendering first aid to those in need of attention, and transported patients for the 6 NHS Trusts.
St John Ambulance (NI) Trustees, report for the year ended 31 December 2023 (eontinued) Financial Rcvieiv Overall Summary The total net incoming resources of St John Ambulance (NI) for the year, before the gain from the revaluation of investments, amounted to a surplus £12,277 (2022: SuLuS £233,941). The increase in the valuation of investments was £39,092 (2022.. decrease £62,501). Incoming resources in 2023 fell by £40,014 (2022: increase £429,269). This (primarily) resulted from.. Reduced income from ambulance duties and grants (down by £53k and £38k respectively, compared to 2022), and InCre¢d in¢om¢ frvm donativns, inlercst ¢arned and "other" income (up by £15k, £30k & £8k resp¢ctiv¢ly, on 2022) The Charity's overall income declined from £1,942,247 in 2022 to £1,902233 in 2023. Total expenditure increased by I 10/0 to £1,889,956 (2022.. £1,708,306), St John Ambulance (NI) remains committed to the delivery and enhancement of our ¢haritable mission in Northern Ireland taking advanthge of an improving economy. The work of the St. Jolm Eye Hospital Group in J¢rusalem continued to be supported. Overall, the Balance Sheet remains strong, thereby guaranteeing the ability of the Charity to 5UStain investment in the future in its charitable objectives as presented in the Business Plan for 202 112022 and to implement the planned rharitsble programme. RerVeS Pollcy and Golng Con¢¢rn The trustees have reviewed the level of free reserves (that is those funds not tied up in fixed assels, designakd or restricted fijnds) required to ensure continuity of charitable operations. The trustees consider that a free reserve requirement of approximately six months operating expenditure is appropriate. This equates to a requirement of £945k (2022.. £854k). The actual free reserves at 31 December 2023 were £660,722 (2022,. £1,460,507). Of the total reserves of £3,915,321 (2022.. £3,863,952), £3,082,259 (2022: £2,112,124) represents the net book valuc of fixed asscts. £88,598 (2022: £188,598) of which has been designated for other particular purposes and £83,742 (2022., £102,723) is a restricted nd. The.remainder is held as a syeneral reserve to allow for any unforeseen falls in income or increases in expenditure in light of the current ewnomic climate. Other factor5 considered in holding this level of reserves are as follows: the provision of statutory Courses planned 12 months in advance commitment to a Dumber of binding leases continuing strong cornpetition in each of our service areas and no guaranteed income The policy relating to reserves is reviewed annually. Based on the above review of the Charity, the Trustees are content that adequat¢ fimding is in place to ensure the Charity can continue its operations and the financial statements can be signed off as a going conrn. Designated Fullds The trustees considered it necessary to designate fimds of £88,598 at 31 December 2023 (please see Note 17 for the breakdown). Investment Polhcy Th¢ Board'5 investment policy is to achieve the optimum mix of income and capital growt consistent with its charitable status. The Charities Deposit Fund is used for holding short terni cash reserve5. Investments are held in established quoted companies and perforniance will be reviewed tl]roughout 2024 following advice from the Board'5 professional investment advisers, and also through scrntiny by the Board.
St John Ambulance (N Trustee3' report for the year ended 31 December 2023 (continued) Financial Review (continued) The Trustee5 require the achievement of an acceptable balance of income and capital growth. Perforniance is benchmarked against the FTSE All Share Index. Taxation As a charity, the company is able to recover most tax deducted at source from its investment income and is not liable for corporation tax on its other incorne or on capital gains. Recovery 15 therefore made of tax credits and tax deducted from income received under gift aid. Structure, Govern&nee and Management Oryani5ational Stru¢tur¢ The Priory of England and the Islands of the Order of St. John {"the Priory") was established on 23 October 1999 as a charity to cary out the charitable mission of the Order of St. John ("the Order") within its Icrrit(>ry. On the Same day the Commandery of Ards {"Ihe Commandcry") bLLame a Commandery dendent upon the Priory, with responsibility for the affairs of the Order of St. John in Northern Ireland. On 31 August 2000, Ihc Cornmandery established St John Ambulance (NI) as a charitable company. to manage the assets. On I January 2001 the Commandery transferred its assets and liabilities to St John Ambulance (Nl). The fair value of the net assets transferred was £1,981,441 and the consideration was £ l. St John Ambulance (Nl) is a company limited by guarantee and recognised as a charity by the Inland Revenue and the Nl Charity Commission. In ILrnlS of company law, charity law and day to day activities, the company is an independent entity. The charitable company is committed to increasing the number of qualified first aiders in Northern Ireland. To achteve this objeclive 13 commercial traiiiers are engaged, on a sessional basi5, and co-ordinated from the headquarters in B¢lfa5t. An effective, Province-wide, service to the public and the 6 NHS trust5, is delivered by St John Ambulance (Nl) volunteers, who provide first aid, care 8rLd ambulanre tran5POrt services to local communities, and organisations hosting events. Delivery is organised through a Regional Headquarters, and 3 District Headquarters, each consisting of operational unit5 composed of volunteers. Governanee St John Ambulance (NI) is governed by its Memorandum and Articles of Association, as promulgated on 16 Augwt 2000 and as amended on I l May 2005 and 18 May 2011. The Articles provide for the appointment of up to 13 trustees. who are the directors of the Charity and who are legally responsible for the governance of St John Ambulance (NI). The current Commandery OfFicerg are the Lieutenanl Commissioner, Treasurer and DiT¢CtOT. One third of the trustees retire at each annual general meeting (unless an extension is approved), except those holding a Commandery office who cease to be trustees on vacating their offjce and are deemed to retire in favour of their successor to the relevant Commandery office. The trustees who served during th¢ year and up to the date of approval of the fmancial statements are listed on page l. New truste¢5 are encouraged to attend appropriate internal and ext¢rnal training cours¢5 in accordancc with best practice. Management The trustees are responslble for setting strategies and policies and for ensuring that they are implemented.
St John Ambulance (NI) Trustees, report for the year ended 31 December 2023 (continued) Structure, Governance and Management (continued) To assist with this work the trustees have established three advisory Committees (Training, Operations, and Finance). The Board meet5 Tegularly to Comply with its statutory responsibilities. The Chainnan provide5 direction to the Board of Trustees, is accountable to it and is responsible with the other trustees for the ¢ifici¢nt running of St John Ambulance (Nl) with the support of the Chief Executive and staff. The trustees are not remunerated for their services as trustees. No out-of-pocket expenses were reimbursed to tNstees. In addition, there is provision for three non-executive trustees to provide independent advice thu9 contributing to the good governance of the Charity. Management structUT¢S ar¢ Teviewed periodically by the trustee5. Pay V4nd remuneratlon of key manr4%ement personnel Principles and policies relating to the remuneration of the Charity's key management p¢rsonnel are reviewed and agreed by the Board of St John Ambulance (Nl). The Board takes into accoLmt the external market, and sets lary levcls in the context of St John Ambulance (NT)'s Charitable status, taking account of affordability in the light of the Charity's fmancial position. Currently the Board uses the Joint Negotiuting CL)rnmiltLL. for Local Govemment Services a5 a benchmark for annual salary increases. Risk Management The trustees have established a risk management strategy which compri5es,' an ongoing review of the risks whAch the Charity May face, the review to be at least on an annual basis based on a comprehensive register of risk. the establishment of yystems and proecdures lo mitigate those risks identified in the review. and the implementation of procedures desIed to minimise the impact on the Charity should any of the risks materialis¢. The trustees take all appropriate steps to moderate and manage the operational risks to which voliuiteers, staff and assets of St John Ambulance (NI) are exposed, Examp1¢5 of the steps being taken include cornpetenee-based training for volunteers, assessments of vehicles for fitness of purpose, provision of specialist medical equiprnent, insurance of third-paty risks and monitoring ofnew legislative requirements. tn particular there are procedures for safeguarding of children and vulnerable adults and risk a55essm¢nt of health and safety lo comply with statutory regulations. Procedures are in place to monitor the standard of rirst aid training. Where internal audit produreS require to be augmented, recourse may be had to external services. Reference and Administration Details St John Ambulance (NI) is registered with the Charity Commission for Northern Ireland under restratIOn number NIC103839. St John Ambulance (Nl) is registered with Companies House under registration number N1039213. It is also recognised as a Charity by the Inland Revenue, XR38256. The Trustees, Chief Executive and Secretary of the Charity are listed on page l. The principal and registered office of the Charity is also listed on page I, together with details of the professional advisers and bankers. Exceptions from disclosure The charitable company has taken the exemption from preparing a Strategic report and has taken no other ex¢mption5. Funds held as custodian trustee on behalf of others St John Ambulance (Nl) holds no funds, as custodian trustee, on behalf of others.
St John Ambulance (NI) Trustees, report for the year ended 31 December 2023 (continued) Plans for Future Periods The Board of Trustees will continue to plan for the delivery of consistent high-quality standards in first aid, training of the public and our own volunteers and staff, ambulance services, a5 well as the care and youth programmes. Collectively they will ensure that those charged with governanc¢ or management of St John Ambulance INI). or contributing to perforniance through voluntary service, or by virtue of employment with St Jolm Ambulance (Nl). will be made aware of their responsibilities. The Charity will demonstrate that it is using its resources to deliver charitable activity and therefore public benefit in the best possible way in these uncertain economic times, In respect of patient transfer activities, the level of resource required to meet demand and quality considerations has increased and margins are tightening, therefore this activity will be carefully monitored. The 12 NHS patient transfer contracts were successfully re-tendered for in 2023 at a substantially increased (Clrca 540/D) price per shiftltransfer. The thrust remains to nder the organisation even more fit for purpose namely: Raise standards in first aid and ambulance training. Monitor property needs to deliver cost effectiv¢ services Province wide; Continue to implernent clear policies to comply with our regulated internal and external environment; Continued emphasis on patient ca. quality assured standards and delivery of public benefit. and Furtlier enhance our new rr system to provide unit Income & Expenditure accounts, and an online booking system for comm¢rrial ¢ourses. Young People- work with our St John Ambulance mentors to utilise grant funding from appropriate sources to support the development of our Badger, Cadet and 18-25-year-old young people. Update recognition pathways for volunteers ensuring the historic values of St John and its heritage are upheld, but in a contemporary fashion. Statement of trustees, responsibilities The trustees (who are also directors of St John Ambiilance (Nl} for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial staternent5 in accordance with applicable law and regulations. Company law r¢quir¢s the trustees to prepare financial statements for each financial year. Under that law the trustees have prepared the financial statements in accordance with United Kingdom Generally A¢cepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including FRS 102 "Th¢ Financial Reporting Standard applicable in the UK and Republic of Ereland" Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of the affairs of the charitable Company and of the incoming resources and application of resources, including tlie income and expenditure, of the Charitable company for that period, In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them ¢onsistently' rnake judgements and estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable ompany will ¢ontinu¢ in business, The trugi¢es are r¢spongibl¢ for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable cornpany and enable thetn to ensure that the financial statements comply with the Companies Art 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charitable company's website. Legislation in the United Kingdom governing tbe preparation and dissemination of fjnancial statements may differ from legislation in other jurisdictions.
St John Ambulance (NI) io Trustees, report for the year ended 31 December 2023 (continued) Statenient of Disclosure of InformaÉRon to Auditors So far as the trustees are aware, there is no relevant audit InfomtiOn (as defined by Section 418 of the Companies Act 2006) of which the Charity's auditors are unaware, and each trustee has taken all the steps that they ought to have taken as & ttustee in order to make themselves aware of any relevant audit infomation and to establish that the charity's auditors are aware of that information. In Gratitude Thc tru8tce8 wish to convey their sincere thanks to the many volunteers and statTwho have so generously given their support to the organisation. With their continuing support we look forward to further enh¢¢lng the delivcrics of our charitable services within the community. Auditors The auditors, Baker Tilly Mooney Moore, have indicated their willingness to continue in office, and a resolution concerning their re-appointment will be proposed at the Annual (Teneral Meeting. The above report has been prepared in accordance with the special provigions of Part 15 of the Companies Act 2006 relating to small companies. This report was approved by the trustees on 19 September 2024 and Sied on their behalf by: Jffjl ston OStJ Chairman Date: 19 September 2024 A M Donaldson MBE CStJ DL Chief Executiv¢ & Company Secretary Date: 19 September 2024
St John Ambulance (NI) li Independent auditors, report to the Members of St John Ambulance (NI) OpiTrio We have audited the financial statements of St John Ambulance (Nl) (thc 'charitable company,) for the year ended 31 t)ecemb¢r 2023 which eomprisc thc Stalernenl of Financial Activitie& Balance Shect, Statement of Cashflows and Notes to tbc Financial Statement4 including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standard& including Financial Reporting Siandard 102 The Financial Reporting Starldard applicable in the UK and Republic of Ireland, (United Kingdotn Generally Ac¢¢pl¢d Accounting Practice). In our opinion the financial st8Éerncnts'. give a true and fair view of the state of affairs of the clLaritable company as at 31 Decernber 2023 and of its incoming resources and resources expended for the year then ended" have bven prupvrly prepared in ac¢ordan¢c with Unitcd Kingdom CJcncrally Accepled Accounting Practice. and have been prcpared in accordance with the requirements of the comp)Ic$ Act 2006. Basi5 for Opinion We conducled our audit in accordance with International Standard5 on Auditing (UK) (ISA5 (UK)) and applicable law. Our responsibilities undcr those standards are further described in the Auditors, responsibilitie5 for the audit of the financial statements section of our report, We are independent of the company in accordance with th¢ ¢thical requiremcnis that arc r¢IcV8t to our audit ofihe financial stPAtemenis in the UK, in¢ludin8 the FRC'S Ethical Standard, and we have fulfilled our other ethi¢al responsibiliti¢s in accordance with these requirements. We believe that the audit evid¢n¢¢ we hav¢ obtuined is sufficicnt and appropria* to provide a basis for our opinion. Conclusion5 Telating to going concern In audiling thc fin¥nLial stalernents, we huve concluded that the directors, use of the going concern basis of &¢¢ounling in the preparation of the fInela1 St&nentS is appmpriale. Based on the work we have perfomied. we have not idei)tificd lY material uncertainties relatin8 to events or conditions that, individuolly or collectivcly, may cast Significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibllitles and the responsibilities of the directors with respect to 8oin8 concern Are described in the r¢lcv&nt s¢Gtions of this report, Other informatio The dircctors are responsible for the other infonn8tion. The other inforniation comprises the infOrnll0n in the Report of the Director5, but does not include the finllncial statements and our Report of the Auditors thereon. Our opinion on the financial statcrnents does not cover IILe othcr inforniation and we do not express any form of a55urancc conclusion thereon. In connection with our audit of the financial slatem¢nl& our responsibility is to read the other infomwtion and. in doing 50. conslder whether the other inforn)#tion is materially inconsistent with the financial slatemcnis or our knowledge obtained in the Audit or otherwi8e appe&rs to be matcri&lly misslatcd. If, based on thc work w¢ havc performed, we cnn¢lude that there is a material mis8talement of thi8 other inforniation, we are required to report that fact. We have nothing to report in this regard. Oplnion OD oth¢r mAtters preseribed by the Compmnies Aet 2006 In our opinion, bad on the work undertaken in the course of the audit.. the iiifommiion given in the Report of the Director5 for the financial year for which the financial statements are prepared ig consistent with the financial staternents. and the Report of the Directors has bcen prcpared in accordance with applicable legal requirements.
St John Ambulance (NI) 12 Independent auditors, report to the Membery of St John Ambulydnce (NI) (eontinued) MAtters on wbich we Are required to report by exetption In the light of the knowledge and understanding of the eompany and its ¢nvironment obtained in ihe course of the audi¢ we have not Identified material mi5Statements in the Report of the Directors. We have nothing tt) report in r¢5Pe¢t of the followirLg matters wherc the Companies Ad 2006 requires us to Teport to you if. in our opinion.. adequate accounting records have not been kept, or returns adequa* for our audit have not been received from brAnches not visited by us. or the financial sl&tements are not in Agreement with the accounting records and r¢lurns: or cetlain disclosures of directorfs remuneration specified by law arE not made. or wc havc not rcccivcd all thc inforni&tion and explunulions we re4uir¥ for our &udit' or the dire¢¢ors wer¢ not ¢ntiiled to tse advaniage ofthe small companics, exemption from the requirement to prepare a Strategic Report or in preparing the Report of th¢ Directors. Responslbllltle5 of dlr¢¢tors As explained more fully in the Ststement of Directors Responsibilitie5 Set out on page nine and ten. the directors are responsibl¢ for the preparation of th¢ fin8mcial statements and for being satisfied that they give atrn¢ and fair view, and for such internal control as the directors deterniine necessary lo cnable Ihe preparation of flnartciftl statements ihat are free frorn materiY¢l misstalemenl wh¢ther duc to fraud or error. In preparin8 the finAn¢ial statements the directors are responsible for &ssessing the company's ability to continu¢ as agoing concern, disLlosing> appIiLable, m&ll¥rs reltLled to going concern and usin8 the going concern basis of accounting unless the directors eiihcr intcnd io liquidalc thc company or to ¢e85L operaiions, or huv¢ no Teulibtic aliernative but to do so.
St John Ambulance (NI) 13 Independent auditors, report to the Members of St John Ambulance (NI) (continued) Our re5POD5ibilitiey for the audit of the finAn£ig41 ststements Our objective5 are lo obtain reasonable assurance about whether the finwicial statements as a whole are free from material ISStamelll whether due to fraud or error, and to issue a Report of the Auditors that in¢lud¢s our opinion. Reasonable assuran¢e is a high level of assuronc¢. but is not a guarantcc thal an audit conducted in accordamce with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the ¢¢onon]ic decisions of users taken on the basis of these financlal statements. Irregularitics. including fraud. arc insiances of non-compliancc with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect ot irregularitics. including fraud. The ¢xtcnt to whA¢h our procedures are capable of detecting irregulArities. including fraud is detailed below.. We considered the opportunitie5 and incentivcs that may cxi5t within the organisation for fraud and identified the 8reatest potential for fraud in relation to revenue recognition. In common with all audits under ISAS (UK), we are also required lo perforn] specific procedures to respond to the risk of management override. We also obtained an undcr5tanding of thc lcgal and gUlatOry fram¢works Ihat Ihe Company oper&tes in, focusing on provisions of those laws and regulallons that had a direct etfect on the deterniination of material amounts aT]d disclosures in the financial staternents. The key laws and regulations we considered in this context included the UK Companies Act. In addition, we con8idered provisions of oiher laws and regulati()ns that do not have Pl direct effect on the financial statements but compliance with which may be fundamental to the Comp&ny's ability 10 operate or to avoid & material penalty. Our procedurcs to respond to risks identified included the following: reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevani laws And r¢giilatiorts descrlbed as hAving direct effect on the financi&l statemenis. reviewing the Board minuies concerning actual and potenti litigation and ¢laims' - enquiring of mkU)ugcmLnl and extcrnal Icgal counsel concLrning aL'tual and potcntial litigation and claims. performing analytical procedure8 10 identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. in addressing the risk of fraud through management override of control4 testing the appropriaTrness of journal entries and other adJUments. assessing whether the judgements m&de in m&king coUntIng eslimalv& are inLIiLulivc of a polenlial bias. and evalualing the business rftlionale of any significant irRnsactions that are unusual or outside the nomal course of business. We a150 communicated relevant identified laws and regulations and potenti81 fraud risks to Bll engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audiL Bec&use of ih¢ Inhent limitations of &n audiL the is a risk that we will not detecl all irregularitie5. including those leading Éo a material misstatement in the financial statements or non-compliancc with regulation. This risk increases the more that cornpli8ncc with a law or regulation is removed from events and traiisactions reflected in the financial statement4 as wc will be less likely to becom¢ aware of instances of non-complian¢e. The risk is also 8r¢al¢r regarding irregularities occurring due to fraud rath¢r than error, &8 fraud involves intentional concealn)ent, forgery, collusion, omission or mlsrepreseniatlon. A thrthcr description of our responsibilities for the audit of the financial st&ternents is located on the Financial Reporting Council's website at www.frc,org.uklauditorsresponsibt]itLes, This description fom)s part ol our Rcport of the Auditors.
St John Ambulance (Nl) 14 Independent auditors, report to the Me]nbers of St John Ambulance (NI) (continued) Use of Dur report This report is made solely to the company's members, as a blydy. in &ccordanc¢ with Chapter 3 ofPart 16 of th¢ Companies Act 2006. Our audit work has been undertaken so that we rni8ht state to the wmpany's members those matters we are required to slate to them in a Report of Ihc Auditors for no othcr purp05c. To the lIest extent pern)itted by law. we do not accept or assurne re5pon5ibility lo anyone other than the cornpany and the company's eMberS as d body, for our audit work, for thi5 report, or for the opinions we have formed. JoAmi¢ SM1 (Senior Statutory Auditor) For and on behalf of Baker Tilly Mooney Moore Statutory Auditors 17 Clarendon Road Clarendon Dock Bclfast Co. Antrirn BTI 3BG i ? i< S.QJ.trL bu zo V¢fr
St John Ambulance (NI) Is Statement of financial activities (incorporating summary income and expenditure account) for the year ended 31 December 2023 2023 2022 Restricted Funds Unrestricted Funds Total Funds Restricted Funds Unrestricted Funds Total Funds Notes Incoming resourceslincom• Incomin8 resources from gencrated funds Voluntary income Donations. gifts and l¢ga¢i¢s Subscriptions. oblalion5 and ¢ovenants Donations received - St. John Eye Hospital Grants receivable 180,030 15,123 180,030 15,123 165.417 165.417 12,975 12.975 iJ60 1,360 3,430 3,430 128,407 12W7 67,835 166,368 810 166,368 Inveslment Income 3,67S 64,160 37,352 38,162 Incoming resource8 from charitable activities Course income 649,157 830,402 649,IS7 830,402 651,431 651,431 883,254 Ambulance duties 883,254 Oth¢r income 29,919 29,919 21,210 .771.639 21.210 Total incoming resour¢¢$ Resourcey expendedlexpenses Costs of gcncr&ting funds Costs of genernting voluntary income Investment managernent costs A33,442 1,768,791 1.902.233 170.608 1,942.247 24 24 140 140 5,931 S,931 8.257 8,257 Totgl cogts of generatÉng funds Charitable activitie$ 3955 5,955 8.397 8.397 First aid training Ambulance and related volunteer activities Oiher charitable activities 511,078 1202J60 511,078 1,354,783 523.423 988,139 523,423 1.163.216 152,423 175,077 18,140 18,140 5.715 5.715 Si. John Eye Hospital Total costs of charit4ble ex endlture TotAI resourceg expendedlexpenditure Net income l (expenditure) Net gains / (losses) on investments 7.555 7.555 152,423 1,731J78 A,884,001 182.632 1,517277 1.699,909 152,423 1,737533 1,889,956 182,632 1,525,674 1.708,306 (18,981) 31,258 12,277 39,092 (12,024) 245,965 233,941 io 39,092 (62,301) 183,464 (62.501) 171,440 Net tnov¢m¢nt in funds (18,981) 70J50 51,369 (12,024) Fund balance brought forward at l January Fund balance eArried (orsyard At 31 December 102,723 3,761,229 3,863,952 14,747 3.577.765 3,692,512 83,742 3,831,579 3,915J21 102,723 3.761.229 3.863,952 All wnounts above relate to continuing operations of the Charity.
St John Ambulance (ND 16 Balallce sheet as at 31 December 2023 2023 2022 Notrs Fixed a$$et$ Tangible fixed assets Investments 2,IIYI250 1.182.360 io 982.009 929,764 3,082259 2,112.124 Current thssetg Stock5 4,191 209,344 790.112 Debtors 12 217,608 798,$05 Short terni deposits Cash at bank and in hand 13 457035 1,057,355 2,061,002 (309,174) 1,751,828 3.863.952 IA78,633 ((A5S71) Creditorj: amounts falling due within one year 14 Net current asset5 833,062 3,915321 Totil 4$$¢¢$ l¢J$ Crr¢llt Ilabllltlei Net assets 3,915321 3.863.952 The funds of the Chwrity Unrestricted income fund General tund 17 2034J63 88J98 908,618 2,703,105 188.598 869,526 D¢signatcd fund Revaluation fund 17 17 Total unrestricted income funds 3,831J79 83,742 3,761,229 102.723 Re5trleted income funds 18 Total Charl¢y lunds 19 3,915J2A 3,863.952 The financial slalements havc been prcpared in accordance with the special provisions of Part I S of the Compani¢5 Act 2006 relating to small companies. Thc financial statements on pages 15 10 31 were approved by the trnslee5 on 19 September 2024 and were signed on their behalf by.. nston OSLV P D Archer OSU Msc FCILT Trustee St John Ambulance aNI) Registered number: N1039213
St John Ambulance (ND 17 Statement of cash flows for the year ended 31 December 2023 2023 2022 Note Cash generated from op¢rAting Activitiey Ch flows from inveytiNg aetivities Interest income 16 56,202 348.787 67835 2,700 38,162 Proceeds from the sale of property. plant and equipment Purchasc of propertyy plant and equipment Purchase of investments (704.716) 11.074,455) 1,061,307 (647,329) {591,12 1,256,340 (148,366) (41,352) 69,664 Proceeds from s&le of Énvestmenls Cash provlded used in Inv¢$ting A¢tivitie$ {Decrcase) / increase in cash and cash equivAl¢nis in the year Totgl cash and cash equlvalents Al the end of the yeAr {81,892) 266.895 1,847,467
St John Ambulance (ND 18 Notes to the fmancial statements for the year ended 31 December 2023 Aceounting policie8 Thc principle accounting w>licies, which have been applied consistenily. arc set out below. The Charity has avail itself of Paragraph 3(3) of Schedule 4 of the Companies Act 2006 and has adapted the Comp8JJies Order forniats Èo reflect the special nature of the Charity's activities. B45is of preparation The Iinancial stalements have been prepared on the going con¢¢rn basis under the historic cost convention, as modified by the revaluation of investmcnts and in ac¢ord8n¢e with the Commandery of Ards Regulationy 1952 as amended in 1973 and 1999, including Financial Reporting Standard applicable in the UK and the Republic of Ircland (FRS 102) (effective l January 2019) and the Companies Act 2006. b) Prepar&tlon of Account8 on A golng concern basis The Truslees have reviewed the golng concern assumplion within the TNstees' Report and are comfortable that adequate thnding is in placc to ensure th¢ Charity Can ntinue its operations and the financial statements can be signed off as a going concern. Tanglble assets and depreciAtion Tangible fixed assets are stated at cost less accumulated d¢preciation. Tangible fixed assets capitsiis¢d and included at pUrche cost. together with any incidcntal costs of acquisition. Fixed assets transfentd in are st&ted at their fair value on transfer. Deprecialion is calculated to write off the ¢ost of t&ngibl¢ fix¢d asse¢% less estimated residual values over the expected usefvl economic lives of the Set5 concerned. Th¢ principal annual rates uscd are as follows: Frcchuld and lung lease properties Fixturcs and fitting5 oi'rice equipment Motor vehicle5 IT softwarg 2Yo 10-2/0 113 117 In straight-line over life of lease reducing balance straight-line .8traight-line of rernaining balance. straighi-line, over 2023 to 2025 Where the recovcrable amount of a fixed asset is found lo b¢ below its n¢t book vdue. the asset is written down to the recoverable figure and the loss on irnpairnient is recogmised in Ihe"SOFA" (The Statement of Financial Activities). NB. IT software is being depreciated more rapidly over 2023 to 2025 (when it will have bccn fully depreciated) because SJANI intends to have more modern software land hdrdware) by that point in time. d) Inve8tmtn¢¥ Fixed assct iTtvestrnents are stated at market value at thc b8lan¢c $heth date. The Statement of Financial Activltles includes the net gains and losse5 arisin8 on revaluation5 and disp05a15 throughout the yeftr. It is the Charity's poll¢y to keep valuations up to dale such that when investments are 501d there is minimal gein or loss arising. a r¢sulL the Siaternent of Financial Activities does not dislinguish between the valuation adjustment5 relating to Sales and those relating to continued holdings as they together treated &$ changes in the investment portfolio throughout the year. Movement5 in value arising frorn investments changes or revaluation and the profit on dIsSl of investments have been chgyged or crediied to the funds to which they relale. Debtors D¢blors Are stated after all known bad debts bave been written off and spe¢lfi¢ provision has been made against all debts considcrcd doubtful of collection. Sto¢ks Stocks are stated at the lower of cost and net realisable Yaluc. Cost is delerniined using the first-in fiTSt-out method. Cost compri8 puwhase ¢OSL Provlsion is made for Slow moving obsolete Stocks.
St John Ambulance (ND 19 Notes to the financial statements for tbe year ended 31 December 2023 (continued) Accounting policies (continued) g) Incoming resources All incoming resources are included in the statement of financial activities when the Charity is legally entitlcd to the income and the amount can be quantified with reasonable uccura¢y, Thc spccific bases used are as follow5- DoftationB and gift8 Voluntary incomc reccivcd by way ofdonations and gifts to the Charity is included in full in the Statement of Financial Activities when received. Gift8 in kind Gifts in kind ar¢ valued at a r¢asonublc cstimat¢ ofthcir value to the Chariry. Investment Income Investment income is accounted for on a receivable basis. Leg4cies LegAci¢5 ar¢ Cognised a5 inwm¢ wh¢n ther¢ is ¢ntitl¢ment. certainty of receipt and mellsurability of the legacy. Grants Revenue grants are credited to incoming resources on the e8slier dftl¢ of when they are re¢eived or when thcy are r¢ceivabl¢, unless they relv41¢ to a 5pecifi¢d future period, in which case they are deferred. Grants for the purpose of capital expendibjre are credited to restricted incoming resources when receivable and transferred to urtreslricted funds on purchase of asset. Tr4ining ¢our5e5 Training course Income is accounted for on a receivable basi5. h) Resources expended All expendilure is accounted for on an accrllals basis and has been classified under headings that agggate all costs related to the category. Wherc costs cannot be directly attributed to particular heading4 they have been allocated to activities on a basis consislenl with use of ihe resources. Staff cost5 and ovcrhcad expense5 are &lloc&ted to ttetivilies on the bosis of staff ume spent on those activities. Cost5 of generAting funds Costs of 8¢nerating funds ¢ompris¢ the costs associated with attracting voluntary in¢orne and the costs of other incorne g¢ncration such as the costs a550QiY4t¢d wiih tbe investment portfolio. Charlt#ble expenditure Charitablc expenditure cornpri5es direct expenditure includin8 direct staff cost5 attribulable to its actlVLlies. Where costs cannot be directly attributed, they have been allocated on a basis consistent with the use of r¢sour¢¢s. Governanee eo8ts Governance costs include those incurred ill the govern&nce ofthe Charity's &sset8 and are associated with constitutional, statutory and strat¢gi¢ r¢quir¢Ln¢nts,
St John Ambulance (M) 20 Notes to the financial statements for the year ended 31 December 2023 (continued) Accounting policies (continued) Pen5jOIIS The Charity operates a defined contribution pension scheme for salaried stsff. Th¢ assets of the scheme are held separately from the assets of the Charity in an independently administered fund. Contributions payable to the fund expressed in the period in which they are incurred. i) Fund 4ccountlng The Charity has various types of funds for which il is responsible and which Tequire separnte disclosure. Definition5 of the various types of funds are as follows.. R¢$trl¢ted funds R¢srricted funds are to be used for spccified purposes as laid down by the donor. Expenditure which me¢t5 these crit¢ria 15 identified to the fund. logether with a fair alloclltion of overheads and support costs. Unrulrl¢ted funds Unrestricted funds are donaiions atjd other Incorning resources received or generated which are expendable at the discr¢tion of the Charity in furtherance of its objectives. De51gnated funds Designated ndS comprise unr¢stricled fund5 that havc bccn set aside by the tnCeS for particular purposes. The aim 8nd us¢ of each designated nd is set out in the notes to the financial 5t&tements. Critical accounting j udgements and estlmatlon Ullcertalnty Estimates and judgements are continually evaluated and att based on histrjrical experience and other factor& including expectations of fuiure events that are IKliev¢d to b¢ reasonable und¢r the circumstances, CriticaljudgemeKts in applying lhe enllty's accounlingpolicies There are no critical judgements in applying the comp8ny's accounting policies. Crili¢al a¢¢ounling e4limaietr ad asstsmplions There no critical accounting estitnates and assurnptions. GrADts receivable Restrl¢ted Funds Unrestrlcted Funds 2023 Total R¢5tricted Unrestricted Funds Funds 2022 Total Education Authority Sundry Grants 77,407 77A07 63,073 63.073 51,OIN) 103,295 103,295 128,407 128,407 16&368 166.368
St John Ambulance (NI) Notes to the financia] statements for the year ended 31 December 2023 (continued) 21 Investment Ancome Restricted Funds Unr¢stricted Fund% 2023 Total Restricted Funds Unrestricted Funds 2022 Toial Investment income comprises: tnterest bearing deposits Securities 3,675 29,512 33,187 34,648 810 6,487 30.865 7,297 30,865 34,648 3,675 64,160 67035 810 37.352 38,162 Resources expended on charitsble activities Direct costs 2023 Support C05tS 2023 Tot41 2023 Direct C05ts Support C051s 2022 Total 2022 2022 Flrst Aid training Ambulance and related volunie¢r activitlC5 Oihtr charitabl¢ tIvitieS 399,678 909,183 111,400 445,598 511,078 410,964 713,382 112,459 449,834 523,423 1,163,216 lJ54,783 18,140 J8,140 J,715 5,715 Eye Hospilal 7,555 1,137,616 7,555 1,699,909 1,327,(M)3 556,998 1084,001 562,293 Staff c0518 332,898 287,894 620,792 325,863 271,667 597,530 Motor and Ir&vel expenyes Publication costs 193,551 13,551 19072 213,123 13,551 193,822 832,713 155,712 14.366 170.078 17,712 66.727 564,047 7.555 17,712 143,678 Deprcciation OtlLer costs 70J63 716,640 123,459 76.951 189,909 116,073 753,956 7,555 9,400 Eye Hospital donatlons Govemance cost5 - audit fee 10,000 10,o(M) 9,400 I J27,(103 556,998 1,884,001 1.137.616 562,293 1.699,909 Net outgolng resources for the yeAr 2023 2022 Net outgoing resources for tbe year After charging: Staff costs (Note 7) 620,791 J97,530 Depreciation of tangible fixed assets Oper&ting lease charges (Profit) on disposal of tangible fixed assets Fees payable to the company'5 auditors for thc audit of financial st&tem¢nts 193,822 143,678 68,301 96,120 (2,700) ioAN) 9,400 Trustee indenlty insurance ha5 been purchased by the Charity at a cost of £1,647 (2022: £1.586).
St John Ambulance (NI) 22 Notes to the financial statements for the yeAr ended 31 December 2023 (continued) An]YSIS of staff costs, trustee remuneration and expenses. and the cost of key management personnel Employee8 2023 2022 Sl#ff costs Wfiges and s&laries Social security costs Other pension costs 559,228 543,492 40.915 43,71KI 17 13,123 597,530 620,791 One employee ¢molumcnt ¢x¢eeded £70.000 in th¢ ¢urr¢nt year (2022: One). 2023 2022 Number Number AverAge number of persons employed by the Charity durlng th¢ ye4r: Operation5 Adminislrntion 20 18 15 15 Inslru¢tor8 14 14 TotAI 49 47 Trusiees No truslees received any rernuneralion in r¢spec¢ of their s¢rvi¢¢s as trustees (2022: nil). No Out-of-pock expenses were reirnbur5ed in the ycar (2022.. nil) to trustees. Key matt4gemeHt remunerlOft Key management included one member of senior manasement. The remuneration paid or p&yable to k¢y management for employee services is shown below: 2023 2022 Toth] remuneration 77.604 76,129 Taxation Tbe Charity is a regiytered charity. and as such 15 enlitled to certain tax exemptions on income and profits from investments. and surpluses on any trading &gÈiviti¢s Carried on in furtherance of the Charity's primary objectives, if these profits and surpluses are applied solely for charitable purposes.
St John Ambulance (NI) 23 Notes to the financial statements for the year ended 31 December 21123 (continued) Tangible fixed asset5 Fixtures & rittlngg Motor Vehicl¢y Properties software Total Cost Al l January 2023 Additions 1,031,696 698,188 .856,020 160,814 3.746.718 493.076 618,636 (57,341) 2,417,315 1,111,712 (104,106) 4,754024 Disposals At 31 December 2023 (46,765) 984,931 1,191364 160,814 A¢cumulattd d¢pr¢¢i4tion Al l January 2023 Charge for the year Disposals Al 31 D¢cember 2023 450.647 342,644 87,743 ,695,294 59,004 (57.341) 1,696,957 75.773 2,564,358 193.822 (104,106) 2,654,074 18.328 28.747 (46,765) 422,210 430,387 104,520 Net book ¥mount At 31 Decernber 2023 562,721 760,877 720J58 56,294 2,100,2SO At 311)ccLmb¢r 2022 581,()49 355.544 16Q,726 85.041 1,182,360
St John Ambulance (NI) 24 Not to the finY4ncial statements for the year ended 31 December 2023 (continued) Tanglble flxed assety (coDtinu¢d) SprlD8town ndomdevry HeJLdquart¢r$ BHIIT BRnzvr Colerirte TOIAI Prnptrlie At l January 2023 68.513 152.652 91.796 74.250 46.765 597.720 1,031,696 AdditioDS Di4ws8ls {46,7651 (40.7651 At 31 Detember 2023 66,513 91,796 74.250 $97,720 984931 Aeeomulfited cprLYiAtion At l January 2023 68.513 61.892 36,255 32.715 46,76S 204,507 450.647 Charg¢ for Ihe ye 3.053 1,836 1,485 11,9S4 18,326 Depreciation on digp04 (46.765) (46,7651 At 31 Ikrember 21123 61513 64,945 211461 422,210 A¢ Jl December 2(123 87,707 4Tr,OSfl 381,259 $62,ni At 31 Decembttr 2022 9X),76Q 5S,541 41,535 393.Z13 581.049 Headquarter5 is on a long terni lease. while Ballyrnen4 Bangor, &nd Colcrainc are owned. BHQT is on a short-terni leose. 2023 2022 Th¢ net book valu¢ of propertieg eomprije Long leaseholds Short Icaseholds 381,259 393,213 381,259 393,213
St John Ambulance (NI) 25 Notes to the financial statements for the year eDded 31 December 2023 (continued) 10 Investments Quoted investments At mArket value s at l January 2023 Disposals Additions 929.764 929,764 (1.051.456) 1,074,456 29.245 (1,051,456) 1.074.456 Ullrealiscd gain At 31 December 2023 29,245 982,IN)9 982,009 Quoted investments comprise: 2023 2022 MArket Vglue Market value Coit C05t 685 Diageo Ordinary GBPX 28.935185 685 Unilever PLC Ordinary GBP 0.03111 I 1,750 Royal Dutch Shell 'B' Ord Eur 0.07 150 NEXTERA Energy In¢ Com USD 0.01 300 Bank of America Corporation Corn USD 0.01 125 Microsoft Corp Corn USD 0.00000625 3.000 M&G Securities Charifijnd Acc Units 700 Rio Tinto Ordinary GBP O. I 360 Anglo ArnericBn USD 0.54945 175 DCC Ord EURO 0.25 (CDI) 1,000 GSK PLC ORD GBP 0.3125 (after sharc Consolidation) HALEON PLC ORD GBP 0.01 (frorn de.merg¢r of GSK) 2,280 AVIVA ORD GBP 0.328947 (after shar¢ con501idation) 3,000 HSBC Holding5 Ordinary USD 0.50 (UK Re8) 190 M1241 mailld Dynamic Bond l Gross Dis 20.000 Rathbonc Unit Trust Managcmeni Ethical Bond O Royal London Asset mement High Yield Bond 17,500 Sequoia Economic Infra Income Fund 1.150 XTRACKERS ETC PLC Physical Gold Elc GBP HDG 125 OCEAN ARETE Ltd KLS Arete Macro Sl GBP ACC 19J64 26,030 45,001 7,146 25,003 28,647 46.520 10.389 8,232 24.841 44,086 40.586 11.651 7,140 14,376 5,440 10,344 10,319 31,880 11,641 2.927 10,818 10.314 15,948 6,217 10,344 10.319 3 l.880 11,641 2,927 10,818 10.314 15.948 36,868 43,050 40,894 10,112 14,502 3,703 4.092 6,500 9,911 6,500 10,096 17,137 19,065 18,233 17,218 17.137 20.558 19,556 20.359 20.018 25.309 15.560 10,210 15.471 17,682 16.406 17,259 15.365 25,323 14.128 16.613 19,556 20,018 25,369 15,560 16,210 14,945 28,233 15,556 16,600 1.250 SEI Investment Global Ltd Liquid Alternative GBX DIS 15,0(M) Barclays 10.4Q/o FTSE S&P Income Autoc1 15,201 15.423 11.300 Superniarkd En¢om¢ REIT PLC Ordinary GBP 0.01 11909 9,820 11,909 11.583
St John Ambulance (NI) Notes to the financial statements for the year ended 31 December 2023 (contAnued) 26 AO Investments (conlinued) Quoted Inv¢stments ¢omprls¢ (continued): 2023 2022 Mgrket Value Mark¢t value Cost Cost 15.272 LXI REIT PLC ORD GBP 0.01 (from Sccure Lncom¢ REIT) 16,500 NexiEnergy Solar Fund Limited Red Ordinary NPV 17.200 JLEN Environmental Assets Grp Ordinary NPV 12.200 HICL Infrastructure PLC Ordinary GBP 0.0001 470 RIT Cap Partners PLC Ordinary GBP I 13,000 Ninety One Fund Manag¢rs UK Lid Diversified Income 2 INC GBP MU&Y International Trust Ordinary GBP 0.25 8750 MURRAY INTERNATIONAL TRusfoRD GBPO.05 18008 16,OOS 18.808 17.196 20,043 20,113 20,667 9,963 13?23 15246 17A75 16,909 8,845 11095 20.043 20,113 20,667 9,963 13,323 18.348 20.640 20,057 9,988 11.727 19,843 23.345 19,843 21,011 20,857 21,094 22075 21,63] 17254 17867 7.104 SANLAM Artificial Intelligence Z GBP 10,962 BB Healthcare Trust PLC Redeernable ORD GBP 0.01 11.481 Ninety One Fund Managers UK Lid Global Environment K GBP 300 CRH Ordinary Euro 0.32 280 AstraZ¢neca Ordinary USD 0.25(UK Quote) 85 PROLOGIS tNC COM USD 0.01 21.011 20,857 21.094 15,789 16.794 18,078 7,493 20J32 iOB45 33J68 16230 29ffj80 8090 38ffj32 7,493 20,352 10.34J 33.368 9,897 31.410 7,943 34,644 9,450 Premier Portfolio Managerg Premier MITON US Oppors B Acc 18,750 BNY Mellon Global Funds PLC US Equity Income E GBP Dis 100 Edgcwood L Set1 US Select Growth USD 75 Schneider Electric SE EUR 4.00 19,750 29J48 19,750 28,952 20,716 10,782 10589 6J75 15,168 31J67 20,716 10,782 10,589 6,937 15,168 23.642 8,698 12,935 7,503 17,224 350 RWE AG NPV 12Mfj6 7,922 18A03 100 Novartis AG CHF 0.50 (Regd) 10,000 Blackrock Fund Munagery Limited Contl Europe Inc D Units Iii¢ O Thesis Unit Trust MgJ)agcmLnt Limit¢d TM CNX F.umpe 8pecial Situatinns CillP 16,800 Jupiter Unit Trust Managers Japan Income Z GBP DIS HenderBon Far East Income Lirnited Ordinary NPV 4.500 Schroder Asia Pacific Fund Ordill8ry GBP 0.10 6,750 Templeton Emerging Markets Investment Tt Ordinary GBP 0.05 7.500 JP Morgun Global Emerging Markets Inc Tnt Ordinary GBP 0.01 250 CG Portfolio Fund PLC Dollar Hedged GBP DIS 250 PGIM Fund PLC US Corporatc Bond GBP DIS Hedged 2,650 JP Morgan Asia Growth & Income 425 VEOLIA ENVIRONNEMENT EUR5 4.822 5,176 20B70 19228 20,870 19,956 19.353 10.099 17,805 15.439 22,545 9.923 19J53 10.099 22,050 10,233 10024 9,488 10.024 9,619 25fi39 23,220 25,639 25.990 23.130 2S990 21,642 20,762 12ffj31 9,010 12,631 9,646 IOJ16 10,532
St John Ambulance (NI) 27 Notes to the financial statements for the year CDded 31 December 2023 (continued) 10 Investments (continued) Quoted investments compri50 (Continued): 2023 2022 Market V4lu¢ Market value Cost Cost 20 SANOOZ GROUP AG CHFO.05 362 1.200 FIR SENTIER INVESTOR5 ICVC STEWART INVRS ASIA PAC SUST 8 GBP ACC 4.000 SCHRODER OR1EAL INCOME FUND ORD GBPO.01 9,947 10,175 9,970 10,140 20,000 UNITED KINGDOMIGOVERNMENTOFI 5% SNR BDS 0710312025 18,600 ARTEMIS INVESTMENT FUNDS ICVC ARTEMIS CORPORATE BOND FUND F DIS CIBC 8.03 UK US INCOME AUTO CALL 28 20.120 20,491 17,038 17,272 18.700 IS08 19,604 814,475 982,009 793.094 929,764 11 Stocks 2023 2022 Manuals 2,742 1,928 834 Flrsl aid kits 314 Unifomi 1.429 1,429 4,191 12 Debtors 2023 2022 Trade debtors 87ffi72 124,480 Tax recover&ble 5,097 5,097 Other dcbior5 6,552 7,834 Prepayments and accrued income 118,287 71,933 217,608 209,344 Trade debtor5 LS net of a provision of £932 {2022: £10,070).
St John Ambulance (ND 28 Iyotes to the financial statements for the year ended 31 December 2023 (continued) 13 Short term deposits 2023 2022 Chariti¢s Deposit Fund Accounl ChitieS Dcposit Fund A¢¢ount - Elstern Area Fund 134059 33,308 128,431 31.910 EvelyD PartDers Investments - Cash Charities DepDsiI Fund Charltie5 Deposit Fund Account- outdoor pursuits centre 10,157 533,445 34.861 511,049 83.861 87J36 798,505 790.112 14 Creditors: amounts falling due within one year 2023 2022 Other l&xes and social security Trade creditors 21,777 75.820 52,986 134.646 Donations du¢ to St. John Eye Hospital Accruals 2J23 544,195 22,261 30,395 46,052 Deferred income 24290 645,571 309,174 15 Flnancial In8truments The company has the following financial instruments: 2023 2022 Lo#ny and receivAbles held at arnort15ed C05t Cash ai bank and in hd 457,835 .057.35J 790,112 124,480 12,931 71.933 Shon terni deposits Trade debtor5 798,505 87,672 Other debtors 11,649 Pr¢payments &nd a¢crued income 11&287 1,473,948 2,056.811 Financial liabilitie$ m¢&sur¢d 8¢ amortised cost Trade creditors 52,986 544,195 134.646 30.395 165.041 Acc15 597.181
St John Ambulance (NI) 29 Notes to the financial statements for the year ended 31 December 2023 (continued) 16 Reconciliation of net movement in funds to net cash flow from operating activities 2(123 2022 Net movernent in funds 51,369 171,440 (Deduct) l add net (gains)11055es on inve5trnents Net income (39,092) 12,277 62,501 233.941 Add back dcprecialion charg¢ Deduct interest incorne shown in investing activities Deduct gftin on dispos81 of tungible fixed assets (Incre&se) I decrease in stock (Increase) in debtors {Decreaseylncrease in creditors Net ¢•$h E¢nerit¢d from operating activities 193.822 143.678 (67035) (2.700) (494) (8,264) {70,604) 56202 (38,162) 253 113,3651 22,442 348,787 17 Unrestricted funds G¢ntrAI Fund Designated Fund R¢valuAtion Fund Total At l January 2023 Transfer between funds 1703,105 188,598 (l(M),000) 869,526 3,761,229 loo,000 Net movement in funds 31,238 39.092 70.350 At 31 December 2023 2,834,363 88,S98 908,618 3,831,579 G¢ner*l Fund Designated Fund Revaluation Fund TotAI At l January 2022 Transfer between funds 2,457,140 188.598 932,027 3,577,765 Net movement in fund5 245,965 162.501) 869,526 183,464 At 31 Decernber 2022 2,703,105 188,598 3.761,229 Design&ted funds reflect the ullreslricted fidS &t 31 December, which have been set aside for specific future purposes. as follows: 2023 2022 Replacement of ambu18nce fleel and equipment Youth ProarnMe Volunteer Programme Upgrading of IT capabilities at SJA IN.I.) Hcadquarters Eastern Area fund loo,000 2,000 2,¢XIO 20,000 35,000 20,000 35,000 31,598 31,598 18&598 88,598
St John Ambulance (NI) Notes to the financial statements for the year ended 31 Deeember 2023 (continued) 17 Unrestricted funds (CODtinued) l) Replacement of ambulance fleet aDd equipment- funds ¢prnarked toward5 the replaccmentofthe ambulance fleetand equipment whcreby the Charity can provide first aid and ambulance services in accordance with regulatory requirements and best practice. The Structure of the ambulance fleet is kept under continuo8 review to ensure the best usage of ¢hayitAble resources. 2) Youth ProgramTne - funds desL8na*d for the implement&tion of the St John Nation Youth policy as appropriate to Northern I[nd. 3) Volunte¢r Progrdrnme- ndS designated for the training of volunteer offi¢er5 in leadership? training of driver Asses50rs to rn4int&in proficiency levcls for ambulan¢¢ driving (first phase) and roll out of Firsi Aid Training. 4) Up8radin8 of IT to facilitate online booking and wcbsitc dcvelopment. 5) Eastern Area Fund- fjjnds available for the Eastern area to utilise. 18 Restricted income funds l January 2023 ncornel gains 31 Deeember 2023 Expense5 Si. John Eye Hospiial Outdoor pursuits Fund Frftllibem Fund 14,083) 83,860 8,179 1,360 3.675 (2,723) 87A35 8,179 Education Authority Sundry 8rants 77,407 53,860 136J02 (77.407) (77,876) (155,283) 14,767 102,723 (9,249) 83,742 I Januttry 2022 Incomel gains 31 De¢¢mber 2022 Expenses St. John Eye Hospital Outdoor pursuits Fund Milibern Fund 42 3,430 810 (7,555) {4.083) 83,860 8,179 83.050 8,179 Education Authorlty Sundry grants 63,073 103.295 170.608 {63.073) (112,004) (182,632) 23,476 114,747 14.767 102,723 These funds repre8cnt: St. John Eye Hospital - monies donated spe¢ific411y for the Eye Hospital in Jcrusalem. Outdoor pursuits fund - & fund tu support the cost of providing training for C&dds in outdoor pur5Ui Milibern Fund - Donation by Milibcrn Trust lo be used for St John Ambulance INI) a¢tivitie8. Education Authority - Grant from Education Authority for Northern Freland used in accordance with service agreement Education Authority - Grant from Education Authority for Northern Ireland used for the provision of youth assembly and participation in youth development events. Sundry grants- in 2023 this includes grants from the CCF Community Foundation and donalions for Heart of the Game. In 2022 it also included grants from the Covid 19 Charities Fund. th¢ Arnold Clark Community Fund and from Black Santa.
St John Ambulance (NI) 31 Notes to the financial statements for the year ended 31 December 2023 (continued) 19 Analysis of total funds Unrestricted funds R£strieted funds Total 2023 Unrestricted Funds Restricted Funds Total 2022 Analysis of type of asset and liability Tangible fixed assets Investments 2.100250 2.100,250 1,182,360 1.182,360 982,009 710,969 680,128 (645,571) 982,009 798,505 680,128 {645,S71) 929.764 706,251 1,270,$90 (309.I74) 929.764 790.112 1,270,890 {309.174) Short terni deposits Other current assets 87,536 83.861 Creditors: amounts falling due within onc ear 3,827,785 87,536 3,9J5,321 3.780.091 83,861 3.863,952 20 Financial commitments At 3 l December the Charity had annual commitments und¢r non-cancellable operating leases expirin8 as follows: . Property Pmperty 2023 2022 Within one year In more than one year, but not more than five years After five years 92J02 98,335 351,167 352,1)00 472,750 560,750 917,252 1,010,252 21 Capltal commltments The Charity had no Capi commitments at the yeor-end. 22 Contingent Liability The Charity had no known ¢onting¢nt liabilities. 23 Related party trnnsactions The Ch&rity had no related p8rty transactions. 24 Ultimate controlling party The uliimat¢ controlling party L5 considered to be the Board of Trustees.