Reglstered
N￿Mber. 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 r￿st 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 clialrn￿n 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 r￿st 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 f￿st 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 'b￿k-Up. as required,
First aid event coverage
The provision of direct assistance in f￿st 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 ma￿lfiCentlY to support the majority of public events in NI, including the North West 200, Council events, Equestrian
events, A￿lCultural 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: Su￿LuS £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.
Re￿rVeS 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 con￿rn.
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 de￿ndent 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 desI￿ed 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 pro￿dureS 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 re￿stratIOn 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 Infom￿tiOn (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 Si￿ed 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¢IcV8￿t 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 fIn￿ela1 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 infOrn￿ll0n 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, ba￿d 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 ts￿e 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
ISSta￿melll 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
adJU￿ments. 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¢ Inhe￿nt 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¢ SM￿1 (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$ C￿rr¢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
C￿h 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 pUrch￿e 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 dIs￿S￿l 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 compri￿8 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 agg￿gate 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 tn￿CeS 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 a￿d 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 inden￿lty 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 remuner￿lOft
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
Coler*irte
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 maill￿d Dynamic Bond l Gross Dis
20.000 Rathbonc Unit Trust Managcmeni Ethical Bond
O Royal London Asset m￿￿ement 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 Autoc￿1
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 Set￿1 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 T￿￿t
Ordinary GBP 0.05
7.500 JP Morgun Global Emerging Markets Inc Tn￿t
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 OR1E￿AL 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
IS￿08
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
Ch￿itieS 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 h￿d
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
Acc￿￿15
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 fi￿dS &t 31 December, which have been set aside for specific future purposes. as follows:
2023
2022
Replacement of ambu18nce fleel and equipment
Youth Pro￿arnMe
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 continuo￿8 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.