Registered Number: NIQ39213 Nl ChArity No. NIC 103839 St John Ambulance (NI) (Company Limited by Guarantee) Annual Report and financial statements for the year ended 31 December 2024
St John Ambulance (ND Annual Report and financial statements for the year ended 31 December 2024 Pages Reference and administrative details of the Charity, Trustees and Advisers Trustees, report 2-10 Independent auditors, report to the Members of St John Ambulance (NI) 11- 14 Statement of financial activities (incorporatÉng summary income and expenditure account) 15 Balance sheet 16 C&8h flow 17 Notes to the financial ststements
St John Ambulance (IYD Reference and administrative details of the Charity, Trustees and Advisers Trusteesmirectors C Murdock KStJ (Chair until 31 July 2024)- Retired 31 December 2024 J P Jobnston OStJ UD, Lead Trustse- Commercial (Chair from O l August 2024) C Kyle CStJ RGN DASHC- Appointed l January 2025 P D Aroher OStJ Msc FCILT. Lead Trustee. Finance Her Honour Judge I Brownlie LLB (HODS) Dr S Hillan MBE DL Dr M Howie-craig MBE DStJ MB DA FFsR - Retired 31 December 2024 Dr A Kerr CStJ MB Bch BAO Msc - Appointed 24 June 2025 D Mccorkell KSLI Prof M Sheridan OStJ QVRM Msc LLB (Hons) MB BCR BAO DA RCP FFAR CSI DL- Appointed l January 2025 H Shields UD N Stewart Dr M A Taylor Cstt MB Bch BAO PbD FRCSI FRCS (Eng) FRCS (Gen)~ Retlred 31 Decernber 2024 A G Tough OSLT Bsc FRICS, Lead Tntee, Propety Dr N Wall(er OBE KStJ TD JP DL MB MRCGP, Lead Trnstee. Volunteering A Wilson Bsc Econ (Hons) FCA Company Secretary & Chief Executive A M Donaldson MBE CStJ VR DL Msc MBA MPA FCIM(( Reglstered OfficetPrincipAI Office Eme Villa 35 Knockbracken Healthcare Park Saintfield Road Belfast BT8 8RA Solleitors Johnsons Solicitor5 Johnson House 50156 Wellington Place Belfast BTI 6GF Independent auditors Baker Tilly Mooney Moore 17 Clarendon Road ClaTendon Dock Belfast BTI 3BG Bankers Danske Bank Group 819 Donegall Square North Belfast BTI 5GJ Merchant bankers CCLA Investment Management Limited COIF Charty Funds Senator House 85 Queen Victoria Street London EC4V 4ET Investment advlsers Evelyn Partners Investment Management 32138 LinellhalE Street Belfast BT2 8BG
St John Ambulance (ND Trnstees, report for the year ended 31 December 2024 The trustees, who are also directors of the Charity for the puryoses of tbe Companies Act 2006, submit their Annual Report and the audited Financial Statements for the year ended 31 December 2024. The f]rLancial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective I January 2019) - Charities SORP (FRS 102), the Financial Reporting Standard applicable in th¢ UK and the Republic of trelalld (FRS 102) and the Companies Act 2006. Chairman's Foreword I have pleasure in Presenting the Trustees, report for the year ended 31 December 2024 as Chairnlan of the Board of Tn]stees 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 need5 It shouldreceive frst aid from those aroulld them. No-one should suffer for the lack of trained rsT aiders., Our vision reflect8 the higb ideals of St John Ambulance (NI) and delivery through practical first aid skil]s. Our volunteers play a CTucial and central role in the delivery of our services. Without volunteers delivering our f)rst aid service and event ambulance services. plus the delivery of patient transfer services at evenings, week-ends and public holidays, it would not be possible for St Jol]n Ambulance (Nl) to serve the people of Northern Ireland at the present level of cornmitment. Overall immense public benefit flows from OUT PUTPOSe, and through the delivery of first aid and health and safety training, first atd seryices including event coverage, ambulance service5* patient transfers, youth development and emergency planning and resilience. tn 2024 1 report a deficit of £168,904 (2023: £12,277 surplus) before the gain on investments of £44,641 (2023 £39,092 increase). Income decreased by £128.351 (2023.. £40,014 decrease) while expenditure rose by £52,830 (2023: £181,650). A major investment to upade our fleet, resulting in the purchasL vf 9 brand new, fjjlty equipped ambulances, was made during 2023, at a total cost (vehiLlcs & equipment) of approximately £920,000. The Board of Trustees bave a balanced approach to activities, reducing the risk, ever present, when a charity is heavily dependent on one aspect of its operations, The Charity has a strong fmallcial infrastructure and is well equipped to meet future Ghanges whatever they rnay be. As Cbainnan I would like to record my thanks to the tru5tee5 for their support, titne 8nd commitment to the Board during th¢ year. This is greatly appreciated. St John Ambulance (NI) is indeed fortunate to have theiT broad experience, guidance and oversight, which is given on a voluntary basis. Above all, we are very fortunate to have 3u¢h highly rnotivated, dedicated and professional staff, commercial trainers and volunteers, who work so hard and 80 5elfle5sly on our behalf, and wittLOUt wbom we would not be the great organisation that we are. On behalf of the Board of Thistses, the Kmight Commander and rnembers of the Commandery of Ards, Order of St John, and indeed the public at large and tbe NHS whom they serve, I sincerely thank them for their exceptional service, commitment and dedication to St John Ambulance (Nl).
St John Ambulance (ND Trnstees, report for the year ended 31 December 2024 (continued) Chairn]an's Foreword (contAnued) Objectives and Activities ObSeetive$ The objectives of St John Arnbulance (NI) are the relief of sickness and the protection and preseryation of public health. The Charity fuifils its objectives. within its powers as specified in the Memorandum and Articles of Association. The VisÉon for St Jol)n Ambulance (Nt) is that 'everyone who needs it should receive fjrst aid frorn those around them. No-one should suffer for the lack of trained first aideTS'. To enable delivery of the objectives, resources are channelled into the following activities., Trailling of the public in f)rst aid and mental health fjrst aid, with emphasis on tbose sectors of the community where it is most needed. Provision of fst aid. pre-h05pithI care and assistsnce at public events and within local comrnunities. Provision of patkent transfers and personnel in 5UPPOrt of the statutory ambulance service and other health trjsts especially in times of national emergency? or in circumstances where we ¢au n]eet ¢on)munity need, Development of young people through the St John Youth (M) Programme, and through fwst 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 underlying principle5 for the deployment of resources To maximize the generation of fimds through chargeable actLVities, particularly in the provision of training, public event cover and patient transport services,. To link fimdraising efforts more closely with charitable objectives; To inves¢ within the frarnework of fmancial stability, to 5UStain the longer-tern success of St John Ambulance (NI) in areas where greatest benefits will be deliveTed. To increase the level of our charitable services, making the maximum use of the voluntary efforts of our volunteers; and To maintain an effective governance structure that ensures that legal obligations as a single provincial charity are fulfill¥d and that key policie5 aTe implemented consistently across Nortbern ITelalld. but operational responsibility for delivery of services remains as close as possible to those communitie5 served. In addition to the above. St John Ambulance (Nl) supports the achievement of the Order of St. JoEm's worldwide objectives, in particular contrLI)uting to the St. John of Jerusalem Eye Hospital Group ('the Eye Hospital,) in Jernsalem, which is an independent eharity. The Hospital is open to all who suffer from eye disease without regard to iace, creed. socio-economic background, or abilty to pay. Activitles durlng the year Aclion was taken in support of the continued development of our 5ervice5 in all of the key area5 indicated wilhin OUT objectives. 9 new ambulances which were ordered in February 2022 for delivery in Scptember of that year, were not delivered to our Units until January 2024, due to mgnufacturing and supply difficulties affecting Peugeot, ar15ing from both the Covid-19 Pandemic and Brexit. These new ambulances (an investment of circa £920,000) precipitated a major review and redistribution of our fleet with the ain of reducing the overall fleet from 65 to 59 vehicles in the fst quarter of 2024. Two surplus ambulance were donated to Ukraine for deployment to a hospital in Donetsk Oblast on the frontline of the battle against the Ru55ian Army, in addition to the one donated in 2023. Work continued in 2024 to upgrade St John Ambulance (Nl) property, reflecting the activities of St John Ambulance (Nl) operational units supported by volunteers. A new Ambul&rLce Ststion was opened in Antritn, atlowing tbe unit to relocats ondmove their ambulance5 'in house,, rather than garaging them at a neighbouTing business. New dnigs prntoco15 and training were introduced to allow our ambulance crews to prescribe and inject a much wider range of drngs.
St John Ambulance (ND Trustees, report for the year ended 31 December 2024 (continued) Objectives and Activities (eontinued) Work continued to update our IT systcm in 2024, with a target completion date of June 2025. This will provide new hardware and software, broadband and telephony, the latter rnoving to VOIP, resulting in cost savings, increased fmancial reportin& and an online commercial course booking systen. Staff will move from desktops to laptops and docking stations, providing more flexible working opporttmities and enhancing our disaster recovery plan in the evellt of the loss through f]re etc of our HQ at Erne. Public Benefit The CharLty Cornmission for Northern Ireland has published guidance to charity trustees in the health se¢tOT 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 satisfiedthat 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 Teport dealing with achievement5 andperforniance. Particular attention is drawn to the following Services provid¢d free of cost to the end user. St John Ambulance supported on average during the year 528 (2023: 551) cadets (10-18 years) and 218 (2023.. 223) badgers (7- 10 years* providiM8 a varied developrneDt progranune for all age groups. Membership of young voluntsers between the ages of 10 to 25 was tnaintained at arouDd 798 (821 as at 31 December 2023). Erneryency plannlng and resilience Our fleet of ambulances. RRVS, 4 x 4s, and trained volunteers are at the disposal of the statutory emergency services in the event of a Province wide or local emergency. Deploymcnt of these resources is rapid to protect the public at no charge in circumstances where support 15 needed to respond to aircraft alerts and other incidents. For example, in 2024 our volunteers were ready 2417 to provide essential 'back-up' as required. At one major incident outside of Newtownards involving a school bus and children, we deployed 23 ambulances alld crews to support NIAS. ThanllY these were not all required and were 'stood down, on route, 81though 3everal remained on duty ovemigbt to assist NIAS return to normal coverage. First aid event eovernge The provision of dircci &%sistance in fLrst 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 Chitable purpose, we provide cover for no charge. For other events we charge the event organiser with a view to recovering the cost of provision. In all cases there is no charge to members of the public who are treated. tn 2024 our highly trained and deeply dedicated volunteers re9ponded magnificendy to support the majority of public events in NI, including the Nortth West 200 and other motorcyole races, Council events, Equestrian events, Agricultural Shows, Air Shows. large outdoor concerts, Belfast and Strabane/Lifford Marathons, Ulster Rugby and numerous other sporting and local eventslpaTades. Patient transfers SJA (NI) continued to 5UPPOrt the NI NHS Trusts under its 12 patient transfer contracts, tranSfeIng patients bctween hospitals all over the Island of Ireland, and transporting patients to/from hospitals from their home or nursing homes. Whilst there is no charge to the recipient of our services, our fees to the trusts are intended to cover the direct and indirect costs that are incurred. including a contribution to central overhead5. Additionally, we accept private bookings and transport patients to/from hospital where the NHS do not agree to piovide them with transport. Other Initiatives As part of our charitable output, SJA (NI) took part in a 'Falls Trial,, providing NIAS with an RRV And crew free of charge each day, at]ned at providing an instant response in the Great Belfast area to cut down on delays for elderly patients who suffer a fall and cannot be raised. The trial was eventually discontinued due to insufficient calls each day. The trnstees are mindthl of tbe Charity Commission's requirenents when reviewing the Charity's aims and objectives, alld in planning tllre activities.
St John Ambulance (ND Trustees, report for the year ended 31 December 2024 (continued) Achlevements and Performance Thmughout 2024, St JoI]n Ambulance (ND successfully delivered fonnal training to 5,033 students across 533 individual courses. While this represents a reduction compared to the 5.647 students and 584 courses delivered in 2023. it underscores our strategic focus on consolidation and achieving excellent results in a continuously changimg and challenging nati0ft and international economic clirnate. We continue to offer a diverse range of training services, including., 390 statutory First Aid at Work (FAW) courses, leading to the certification of 3.505 individuals in critical WOTkplac¢ fjrst aid skills. 121 non-statutory First Aid and Flre Marshall courses, wbich generated 1,314 Gertificates. These courses are specifically tailored to meet the unique needs of professionals in the childcare, sporting. and health and safety sector5, directly supporting our overarching mission to ensure accessible fst aid for all community members. 22 Mental Health Flrst Ald courses, accredited by the esteemed awarding body Future Quals, resulting in 214 valuable certifLcates, higbligbting our expansion into crucial mental health support training. Within Northern JTrland, St John Ambulance (NI) continues to maintain its position as the leadillg provider of First Aid training. We successllY competed against increasing market competition from botb specialist and general training providers, demonstratinL7 our strong Maet presence and the continued relevance of our offerings, We are optimistic about building on this strong perforn]ance. The upcoming impletnentatiiX] of a new booking and CRM 5ySten WAIL significantly enhancc our customer booking processes, making it easier for individuals and organisations to access our services. This systcrn will also provide Improved opportunities for our marketing and engagement efforts, allowing us to reach an even broader audience. Furthermore, we See significant potential for growth in the Mental Health First Aid market place. The increasing recognition of mental well-being in workplaces arAd con]munities presents a crncial area where St Jobn Ambulance (ND can make a genuine impact. We are committed to expaading our offerings and reach in thi5 Vltal area, reinforcing our dedication to holistic cornmunity health and safety. We confident that the results achieved in 2024, coupled with these strategi advancements, lay a solid foundation for continued success in the years ahead, Throughout 2024, St John Ambulance (NI) volunteers treated 1,819 (2023: 1,951) casualties through public duties. This is an admirable perfornance and represents delivery of a major publi¢ beneflt with no cost to those treated. Our fleet wbich was constrained within pararneteTS of 65 vehicles during 2023 (reduced to 59 in early 2024) was utilised to respond to high demand from organisers every weekend, public holidays and OD many evenings during the year. OUT A & E equipped ambulances used on the patient transfer contracts experienced a constant (but reduced) den]and* 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 becotne casualties at public events, or are being transported as patients. The number of adult voluntsers as at 31 December 2024 was 899 (2023: 1,138). The LtNKS organisations based at Queens Untversity and the University of Ulster continue to flourish. The St. John (ND Youth Programme Continued to be delivered with enthusiasm and vigour by our trained leaders to Cadets and Badgers. Cadets and badgers are drawn from both traditions located across the Province, and many ethnic minority groups, representing an importaut contribution to cross COEnmunity relations. The org8lliSation is registered with Access (ND to fullil its responsibilities for the safeguarding of children and vlllnerable adlllts. Resources have been made available in 2024 for the continued participation of our youth in the Duke of Edinburgh's Award sche¢, which 3UcC¢8S1IY enables them to build a life-long belief in themselves, by stiiving for achievemen¢ overcoming obstacles and getting their minds to apersonal cballenge. OLW cadets, under the 5uperYision of theiryoutb leaders, have supported our adult units in providing fst aid care at a wide rangc of events from marathons to local conununity events. In this manner, they have ]nade a major social value contribution to their communities. We are immensely proud of the dedicatio[4 effort and achievement of all our young people and their highly committed and piofessional youth leaders.
St John Ambulance (ND Trustees, report for the year ended 31 December 2024 (continued) As indicated, the trnstees consider that the activities carried out by St John Ambulance (NI) during 2024 constituted a significant charitable benefit to the pubIic. From our large presellce aroulld Belf&st. Coleraine in the North. Londondery and Strabane in the North WesL Enniskillen in the West. Newry in the Soll to Ards & North Down and Larne in the East, not to mention our many otber units, St John Ambulance (NI) volunteers consistently attended public evellts, rendering first aid to those in need of attention, and transported patients for the 6 NHS Trnsts. Financial Review Overall Summydry The total net incoming resources of St John Ambulance (NI) for the year, before the gain from the revaluation of investtnents, amounted to a deficit of £168,904 (2023: surplus £12,277). The increase in the valuation of invcstments was £44,641 (2023.. increase £39,092). The Charity's overall income declined from £1,902,233 in 2023 to £1,773,882 in 2024. This IpTimarily) resulted from reduced income from training courses and donation5 (down by £89k and £l19k respectively, cornpared to 2023), and increased income frorn ambulance dutie3 (up by £61k on 2023). Total expenditure increased by 30/0 to £1,942,785 (2023: £1,889,956). St Jo]Jn Ambulance (NI) remains committed to the delivery and enhancement of our charitable mission in Northern Ireland taking advantage of an improving economy. The work of the St. John Eye Hospital Group in Jerusalem continued to be supported. Overall, the Balance Sheet remains strong> thereby guaranteeing tbe ability of the Charity to 5U8tain investment En tbe tllre in it5 charitable objectives as presented in the Business Plan for 2023 12024 and to implement the planned chaTitable proe. Reserves Policy and Going Concern The tsustees have reviewed tbe level of free reserves (that is those fund5 not tied up in red assets. designated or restricted funds) required to ensure continuity of charitable operations. The tNstees consider that a free rescrve requirement of approximately six rnonth5 operating expenditure is appropriate. This equates to a requirement of £971k (2023.. £954k). The actual free reserves at 31 Dccember 2024 were £586,922 (2023.. £660,722). If the market value of inYesth]ents are included, the free reserves totallod £1,617,376 at 31 December 2024. Of the totsl reserves of £3,791,058 (2023.. £3,915,321), £3,026,183 (2023: £3,082259) represents the net book value of fed assets, £88,598 (2023: £88,598) of which has been designated for other particul purposes and £89,355 (2023: £83,742) is a restricted fund. The remaitLder is held as & general reserve to allow for any unforeseen falls in income or increases in expenditure in light of the curnt economic climate. Other factors considered in holding thi5 level of reserves are as follows: the provision of statutory courses planned 12 months in advance commitrrAent to a number of binding leases continuing strong competition 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 TnteeS are content that adequate fiLnding is in place to ensure the Charity ran ontinue its operations and the fmancial statements can be Signed off as a going concem. Deslgnated Fund5 The trteeS Considered it necessary to designate fund5 of £88,598 at 31 December 2024 (please see Note 17 for the breakdown).
St John Ambulance (ND Trustees, report for the year ended 31 December 2024 (contillued) FinAneiAI Review (continued) Investment Policy The Board's investment policy is to achieve the optimum mix of income and capital growth, consistent with its charitsble status. The Charities Deposil Fund is used for holding short term cash reserves. Investments are held in established quoted companie5 and perforr(Lance will be reviewed throughout 2025 following advice from the Board'3 professional investrnent advisers, and also through scrutilly by the BoariL The Trnstees requiIe the achievement of On acceptable balance of income and capital growth. Performance is benchmarked against the FTSE All Slwe Index. TaxatlOD 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 income OT on capitsl gains. Recovery is therefore made of tax credits and t&¥ deducted from income received under gift aid. Structure, Governance and Management Organisatlonal Structure The Priory of England and the ISIdS of the Order of St. John ('the Priory") wa5 established on 23 October 1999 as a ¢barity to carry out the charitable mission of the Order of St. John ("the Order") within its territory. On the same day the Commandery of Ards ("the Commandery") became a Commandery dependent upon the Priory, with responsibility for the affairs of the Order of St. John in Northern Trelan On 31 August 2000, the Command¢ry established St John Atnbulance (NI) a charitable company, to manage the assets. On I JaUary 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 £1. St John Ambulance INI) is a conpany limited by guarantee and recognised as a charity by the Inland Revenue and the Nl Charity Commission. In ternis of company law, charity law and day to day activities, the cornpally is an independent entity. The charitable company is committed to increasing the number of qualified fst aiders in Northern Ireland. To achieve this objective, commercial trairLer5 are engaged on a sessional basis, and co-ordinated frorn the headquarters in Belfast. In 2025, following a reCltMent campaign, tFic number of commercial trainers will be increased to 22 (16 first aid and 6 rnental health fwst aid). This is in P8rt due to our expansion into Mental Health First Aid courses. An effective, Province-wide, scrvice to tbe public and the 6 NHS trusts, is delivered by St JoI]n Ambuknce (Nt) volunteers, wbo provide frst aiQ care and ambulance transport services to local communities, and organisations hosting events. Delivery is organised through a Regional Headquarters, and 3 District Headquarters, each con8lSting of operational units composed of volunteers.
St John Ambulance (ND Trustees, report for the year ended 31 December 2024 (continued) Strncture, Governance and Management (contillued) GovernAnee St John Ambulance (NI) is governed by its Memorandum and Articles of Association, as promulgatsd on 16 August 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 Comn]andery Officers are the LieutenanL Commissioner, Tre&8urer and Director. One third of the trustees retire at each annual general meeting (unless an extension is approved), except those holding a Conunandery office wbo cease to be trustees on vacating their office and are deemed to retire in favour of their successor to the relevant Commandery office. The trnstees who served duTifAg the year and up to tbe date of approval of the fmancial statement5 are listed on page l. New trustees are encouraged to attend appropriate internal and external training courses in accordance with best practice. Management The trustees are responsible for setting strategie5 and policies and for ensuring that they are implemented. To assiBt with this, work the trustees have established three advisory Committees (Training, Operations, and Finance). The Board meets regulaTly to ¢omply with its StatOry responsibilities. The Chairman provides direction to the Board of TTtLStees, is accountable to it and is responsible with the other tnjstees for the efficient running of St John Ambulance (Nl) with the support of the Chief Execulivc and staff. The trnstees are not remunerated for their service5 as trustees. No out-of-poGk¢t cxpcnses were reimbursed to trustees. In addition, there is provision for three non-executive trustses to provide independent advice thus contributing to the good governance of the Charity. Management structure5 are reviewed periodically by the trustees. Pay and remuneration of key manAgement personnel Prinoiple5 and policies relating to the remuneration of the Charity's key management personnel are Teviewed and agreed by the Board of st John Ambulance (NI}. The Board takes into account the external market, and sets salary levels in Ihc context of St John iknbulance (Nl)'s charitable status, taking account of affordability in the light of the Charity's fwancial position. Currendy the Board uses the Joint Negotiating Committee for Local Government Services as a benchmark for allnual salary incre&8es. Rlsk Management The tDJstees have established a risk nanagement strategy which comprises: an ongoing review of the rlsks which the Charity may face, the review to be at least on an annual basis b&qed on a comprehensive register of risk. the establishment of systems and procedures to mitigate those risks identified in the review" 8lld the implementatioTh of procedures desiglled to rninitnise the in]pact on tbe Charity should any of the risks materialise.
St John Ambulance (ND Trustees, report for the year ended 31 December 2024 (continued) The ttustees take all appropriate steps to moderate and manage the operational risks to which volunteers, staff alld assets of St John Ambulance INI) are exposed. Examples of the steps being taken include competence-based training for volunteers, assessments of vehicles for fitness of purpose, provision of specialist medical equipment, insurance of third-paty risks and onitOTing of new legislative requirements. In particulai there are procedures foT safeguarding of children and vulnerable adults and risk assessment of health and safety to comply with statutory regulations. Procedure5 are in place to monitor the standard or frst aid training. Where internal audit procedures require to be auwented, Tecourse may be had to external 3ervi¢es. Reference and Administration Details St Jolm Ambulance (NI) is registered with the Charity Conunission foT Northern treland under registration number NIC103839. St JOI Ambulance (Nt) is registered with Companies House under registration number N1039213. It is a]so Tecognised as a Charity by the tnland Revenue, XR38256. The Trustses, 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 alld bankers. Exceptions from disclosure The charitable company has taken tbe exemption from preparing a Strategic report and has taken no other exemptions. Funds held as custodian trustee on behalf of others St John Ambulance (Nt) bolds no funds, as custodian trLLStee, on behalf of others. Plans for Future Periods The Board of Trustees will continue to plan for the delivery of consistent high-quality standards in fst aid, training of the public and our own volunteers and staff, ambulance Services, as well as the care and youth programmes. Collectively they will ensure that those charged with governance ormanagement of St JOI Ambulance (Nl), or ¢OThtributing to perforniance through voluntary Service, or by virtue of employment with St John Arnbulallce (M). will be made aware of theirresponsibtlities. 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 econon]ic times, In respect of patient transfer activities, the level ofresource required to meet demand and quality considerations increased and margins are tightening, therefore this activity will be carefully monitored. The 12 NHS patient transfer ¢ontra¢ts wer¢ suc¢essfiJlly re-tendered for in 2023 at a substantially increased price per shiftltransfer. The thrust remains to render the organisation even n]ore fit for pu4)ose namely: Raise standards in fst aid and ambulance training Monitor propety needs to deliver cost effective services province wide Continue to implement clear policies to comply with our regulated internal and external environment Continued emphasis on patient care, quality assured standard5 and delivery of public benefit Further enhance our new IT 5yStern to provide unit Income & Expenditrjre accounts, and an online booking system for commercial courses Young People- work with our St Jobn Ambulance mentors to utilise grunt funding from appropriate sources to support the development of our Badger, Cadet and 18-25-year-oKd young people Update Tecognition pathways for volunteers ensuring the historic values of St John and its heritage are upheld, but in a contemporary fashion Increase fundraising activity with the appoint]nent of a Regional Lead and Unit Fundraising Leads
St John Ambulance (ND io Trustees, report for the year ended 31 December 2024 (continued) Statement of trustees responsibilities The knstees (who are also directors of St John Atnbulance (NI) for the purposes of company law) are responsibEe for preparing the Tntees, ADnual Report and the fanCIal statements in accoTdaDce with applicable law and regulations. Company law requires the trnstees to prepare fmancial statements for each fmancial year. Under that law the tThte¢s have prepared the fancIal statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Under copanY law the trustees must not approve the fmancial statements unless they are satisfied that they give a ttue and fair view of the state of the affairs of the charitsble company and of the incoming resources and application of Te50urces, including the 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 consistently. make judgements and estimates that are reasonable and Prudent. prepare the fall¢la1 statements on the going concern basis unless it is inappropriate to presurne that the charitabEe cottLpany will continue in business. The tsustees are responsible for keeping adequate accounting records that are suffIcient to show and explain the charitable company'$ transactions and disclose with reasonable accuracy at any time the fjnancial position of the charitable company and enable them to ensure that the fanCIal ststements Comply with the Companies Act 2006. They are also responsible for safeguaTding the assets of tbe charitable company and hence for taking reasonable steps for the prevention and detection of fraud and oihcr irregularitie5. The trustees are responsible for the maintenance and integrity of the charitable company's web51te, Legislation in the United Kingdom governing the preparation and dissemination of fmancial statements may differ from legislatioD in other jurisdictions. Statement of Disclosure of Infonnation to Auditors So far as the trustees are aware, there is no relevant audit inforn]ation (as defmed by Section 418 of the Companies Act 2006) of which tbe Charity's auditors are unaware, and each trustee has taken all the steps that they ought to have taken a5 a trustee in order to make themselves aware of any relevant audit infornation and to establish tbat the cbarity's auditors are aware of that inforn]ation. In Gratitude The trnstees wish to convey their sincere thanks to the rnany volunteers and staff who have so generously given their support to the OTgaDisation. With their continuing support we look forward to further erdwicing the deliveries 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 General Meeting. The above report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small cotnpanies. This report was approved by the trustees on 17 September 2025 and siglled on their behalf by.. •W- A M Donaldson MBE CStJ DL Chief Executive & Company Secretary Date". 17 SepteD]ber 2025 Date: 17 September 2025
St John Ambulance (ND li Independent auditors, report to the Me]llbers of St John Ambulance (NI) Oplnlon We have audited the financial statcrneDts of St John Ambulancc (Nl) (the 'charitable company,) for the year ended 31 Decerllbcr 2024 which comprise the Statemcnt of Financial Activities Balance SheeL Statement of Cashflows and Notes to the Financial Statcmenl4 including a sununary of Significant accounting policies. The financial report(ng framcwork that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 'The Financial Reporttng Stsndard applicable in the UK and Republic of Ireland, (United Kingdo Generally Accepted Acci)unting Practice). In our opinion the financial staternents.. give a true and fiir view of the state of affai of the ch8rit&bl¢ Company as at 31 December 2024 and of its incoming resources and resourceg expended foT the y¢ar then ended. hav¢ been properly preped in accordance with United Kingdom Generally Acccpted Accounting PtIce,. and have been prepared in accordance with the requirements of the Conpanies Act 2006. BASIS for opinion We collducted our audit in accordance wlth International Standards on Auditing (UK) (ISAS (UK)) and applicablc law. Our responsibilities under those st8ndards are fijrther des¢ribed in the Auditors, rGsponsibilities for the audit of the fuela1 statetnents section of our report. We are ind¢pcndent of the company in accordance with the ethical requirements that are relevant to our audit of th¢ financial statements in the UK. including the FRC'S Ethica] Standard, and we have fulfilled our other ethical responsibilities in accordance with these r¢quirements. We believe that the audit evidence we have obtained is surricient and appropriat¢ to provide a basis for our opinion. Concluslons relatlng to goioz ¢onc¢rn In auditing the financial statements, we hav¢ concluded that the directoIs' use of the going concern basis of accounting in the prep8Tation of the fu]ancial statements is approprialg. Based on the work we have pvrformed. wc havc not identificd any material uncertainti¢s r¢lating to cvents or conditions tha¢ individually OT collectively, may cLst Si[fICant doubt on the ¢otnpany's ability to continue as a going Gonccrn for a period of at Itt twelve months from when the fmancial statements ore authorised for issue. Our respongibililies and the responsibilities of the directors with re5pe¢t to going concern are described in the rclevant sections of this report. Other Information The directors are responsible for the othcr inforn)ation. The other infonnation comprises the infomation in the Report of the DiTeCto, but does not include the financial statements and our Report of the Auditors thereon, Our opinion on the financial statements does not cover the other Infornthtion and we do not expr¢ss any forn of assurance conclusion thereon. In connection with our audit of the fjnancial statements, our responsibility 15 to Tead the other infomiation and. in doing so, consider whether the other information is materia]ly inconsistent with the financial state]nents or our knowledge obtained in th¢ audit or otherwise appears to be materially misstated. If, based on the work we have perforn)ed, we ¢on¢ludc that there is a material misstatement of this other information, we are required to report that fll¢t. We have nothing to report in this regard. Opinion on other matters prescrlbed by the Companies Act 21M In our opinion. bascd on the work undertaken in the course of the audit: the infomiation given in the Report of the Directors forthe fmuncial year forwhich th¢ flnaneial statements are prepered is consistent with the fanCIal 5taternents" and the Report of the Dir¢¢tOTS has been preped in accordon¢e with applicablc legal requirement&
St John Ambulance (Nf) 12 Independent auditors, report to the Members of St John Ambulance (NI) (continued) Matters on wlkieh we are required to report by exception In the light of th¢ knowledge 8nd understanding of the company and its environrnent obtained in the course of the alldiL we have not idenllfied material misstotements in tbe Report of the Directors. We have Dothing to report in respect of tbe following ]n&tters where the Comp8J]ies Act 2006 T¢quir¢s us to report to you if. in our opinion: adequate accounting re¢ord5 have not been kept. or returns adequate for our audit have not been received from brancbes not visited by us. or th¢ fin8mcial statements are not iti agreement with the Accounting records and retUrn5". or certain disclosures of director's remuneration spccified by law are not made. or we have not received all the infornLation explanations we require for our audtt; or the directOTS were not entitled to tske advantage of the small companies, exemption from the rcquirernent to pr¢pare a Strategic Report or in prepartn8 the Report of the Directors, Responsibilities of dlreetors As explained more fully in the Statement of Director5 Responsibilities set out on page nin¢ and ten, the directors are responsible for tbe preparation of the fIncial statements for being satisfjcd that they give a twe and fair view, and for such intemal control as the directOTS deterniine Decessary to enable the prepgration of fJnanci&l st&tements that are free from rnaterial misstatement whether due to fraud or error. In preparing the fmanciAI stat¢tn¢nts. the dir¢ctor5 are responsible for assessing the company's &bility to continue as agoing coneern, disclosing. as applicable. nutters related to going concern 8nd using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations or have no realistic alternative but to do so.
St John Ambulance (ND 13 Independent auditors, report to the Members of St John Ambulance (NI) (continued) Our responsibilities for the audit of the finAnelal $tAtements Our objectives are to obtain reasonable assurance about whether the fmancial statements as a wholt are free frorn rnaterial misstatement. whether due to fraud or error, and to issue a Report of the Auditors that includes OUT opinion. Re&sonable assurdJLce is a high level of assurance, but is not & guarantee that an audit conduct¢d In accordance with ISAS (UK) will 4lw&y5 detect a rnat¢iiai mi5Statement when it exists. MisstateTnents can iSe from fraud or error and considered Jtmterial 1£ individually or in the aggregate, they could reasonably be expe¢ted to infiuellce tbe economic decisions of useTS taken on the basis of thesc fmancial statements. trregularities. includtng fraud. are instan¢es of non-compliance with laws and regulations. We design procedures in line with our sponsrbilities, outlined above, to detect material misstatements in r¢5pect of irregulltit4 including fraud. The extent to whtch OUT procedures are capAble of detecting itregularities, including fraud is detailed below.. We ¢onsidered the opporttu)ities and incentives that may cxist within the organisation for fraud and identified the greatest potential for fraud in relation to revenue recognition. In common with all audits under ISAS (UK), we are also required to perform specifLc pro¢¢duTes to respond to the risk of management overrtdc. We ajso obtatned an understanding of the legal and regulatory frameworks that the Company operates focusing on provisions of those laws and regulations tEut had a direct effect on the detemination of material OUnt5 and disclosures in thc fu)ancial statements. The kry laws and regulations we considered in thts context includ the UK Componies Act. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the fuiCial statements but compliance with which rnay be fundamental to the Cotnpany's ability to operate or to avoid a material penalty. Our procedures to respond to risks identified included the following.. reviewing the fancIal statement dis¢105ures &nd t¢Sling to supporting documentation to assess compliance with provisions of relevant laws regulations described as having dir¢ct effeet on financial - rcviewiifftg Ihe Board minutes concerning actual and potenti litigation and claims. statcmcnls. - enquiring of management and ¢xt¢rnal legal counsel concerning aetuaI and potential litigation 2nd claims. perforn]ing analyti¢al procedures lo identify any Unusu or unexpected relation5hip5 that may indicate risks of matcri mtsslatement du¢ to fraud; - In addressing the risk of fraud through management override of controls, testing the appropriateness of journd entries and other adjustments: assessing whether the judgement5 made in making accounting estitnal¢s are indicative of a potential bias,. and evaluating the business rational¢ of any significant transactions that are unusual or outside the normftl course of business. We also Communicated relevant identified laws and re8ul&tions and potsntial fraud risks to all en8d£emt team member5 aTLd remained alert to any indic&tions of fraud or noncomplion¢e with I&ws ond regulations throughout the audit, Because of the inherent1Smitation5 Qf an audil there is & risk that we wlll not detect all irregularities including those leading to a material misstaiement in the fthancial statements or non-compliance with regulation. This risk increa5e8 the more that compliance with a law or regulation is rejlloved from events and transactions reflected in the fmancial statements. as we will be less likely to become aware of instance5 of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than eOr, as fTaud involves intentional conCemen forgery. collusion. ojnission or tnisrepresentation. A further description of our rcsponsibilities for the audit of the financial statements is located on the Financial Reporting Council's website llt www.frc.org.uklauditorsresponsibilities. This de5CriPtion fornis part of our Report of the Auditors.
St John Ambulance (N 14 Independent auditors, report to the Members of St John Ambulance (NI) (contlDued) Use of our report This report is made solely to the compally's members. as a bodyj in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work been undertaken so that we might state to the company's n]ernbers those matters we are required to state to them in a Report of the Auditors aTLd for no other puwose. To the fullest extent perniitted by law. we do not accept or &sswne responsibility to anyone otlLer than the company ond th¢ cojnpany's member5 &s a body, for our &udit worL for this repoTL or for the opinions we have fi)rn)ed. Joonne Small (Senior Statutory Auditor) For atjd on behalf of Baker Tilly Mooney Moor¢ Statutory Auditors 17 Clarendon Road Clarendon Dock Belfast Co. Antrim BTI 3BG
St John Ambulance (NI) 15 Statement of financial activities (ilncorporating summary ineome and expenditure aeeount) for the year ended 31 December 2024 2024 2023 Restri¢ted Funds Unrestricted Funds Total Funds Restricted Funds Unrestricted Funds Total Funds Notes Incomffing re$ourc¢slincome Incoming resources from generated funds Voluntary income Donations, gifts and legacies Sllbscription& oblations aud Covenants Donations received- St John Eye Hospital Grants receivable 60,922 60922 180.030 180,030 15.123 21,034 21,034 15,123 4.S70 4570 1,360 1.360 141033 141,833 76074 128.407 3,675 128.407 Investment incone 4,485 72,389 64,160 67,835 Incoming Te50urces from charitable activities Course income 560,565 891,862 16,222 560,565 649,157 830.402 649,157 830.402 Ambulance duties 891,862 Other income 16,222 29,919 1,768,791 29,919 1,901233 Tot81 incoming resources Resources expendedl¢xp¢nses Costs of generating fund5 Costs of generating voluntary income tnvestment mADagement costy Total eost$ ofgener#ting funds Charitable activitie5 150,888 1,622,994 1,773,882 133,442 55 55 24 24 7,661 7,661 5,931 5,931 7.716 7,716 5,955 5,955 First aid training Arnbul&n¢e and related volunteer activities Other charitable activitie5 513,116 513,116 1,401,489 511.078 511,078 1.354.783 140,705 1,260,784 152,423 1,202,360 15,895 15095 18.140 18,140 St. John Eye Hosyital Total eosts of charitAble ex enditur¢ Total resources ¢xpendedlexpenditure Net Income l (expenditure) Net gains on investsnents Net movement An funds 4,570 4,570 145,275 1,789,795 1,935,070 152,423 1.731.578 1,884,001 145,275 1,797,511 1,942,786 152,423 1.737.533 1.889.956 5,613 (174,517) 44,641 (168,904) 44,641 (18,981} 31,258 39,092 70.350 12277 io 39,092 51,369 5,613 (129,876) 3,831,579 {124.263) 3,915J21 (18,981) 102,723 Fund balance brought forward at l January Fund balance carried forward at 31 December 83,742 3,761.229 3,863,952 89,35S 3,701,703 3,791,058 83.742 3,831,579 3,915,321 All amount5 above relate to continuing operations of the Charity.
St John Ambulance (ND 16 Balance sheet as at 31 December 2024 2024 2023 Notes Fixed Assets Tangible fixed &ssets Investrnents 1,995,729 2,100,250 982.009 io 1,030,454 3,026,183 3.082.259 Current gsset$ Stocks li 3,181 234,091 4.685 217,608 798.505 457.835 DebtOT8 12 Short tenn deposits Cash at bank and in hand 13 581,345 184,969 I,00386 1,478,633 Creditors: amounts falllng due within one yur Net current assets 14 (238,711) 76407S (645.571) 833,062 Total assets less current114bilities 3,791,058 3.915.321 Net asset5 3,791,058 3,915.321 The fund5 of the Charlty Unrestrlcted income fndS G¢n¢ral fimd 17 2,659046 88598 953,259 2,834,363 88,598 908.618 Designated fvnd Revaluation fijnd 17 17 Total unregtrleted in¢ome funds 3,701,703 3,831,579 83,742 R¢$trieted income fund$ 18 89,355 3.791,058 Total Charity funds 19 3,915,321 The financial statements have been prepared in ac¢ordanc¢ with the special PTovisions of Part 15 of the Companies Act 2006 relating to smaIl conlpanxes. The financial st&tements on pages 15 to 32 wer¢ approved by the trustees on 17 September 2025 and were signed on theu behalf by.. P D Archer OStJ Msc FcfLT Trustee St John Ambulallee (NI) Registered nurnber: N1O39213
St John Ambulanee (Nl) 17 Statemellt of casb flow5 for the year ended 31 December 2024 2024 2023 Notc Cash generated frotD operating activities Cash flows from Investing a¢tivities Interest incom¢ 16 (467,658) 56202 76074 67,835 2,700 (704,716) (1.074,455) 1.061.307 Proceeds frotn the sale of property, plant and equipment Pur¢hase of property, plant and equipment Purchase of invesimenls 46,725 (142,162) (182,877) 179,072 Proceeds from sale of investments C88h provided used in inve5tlng AcÉivl¢les (DecTe&8e) / increase in cash and cash equivalents in the year Total cash and cash equivAlents at the end of the ye4r (22,368) (490,026) 766,314 (647,329) (591.127) 1,256,340
St John Amblllance (ND 18 Notes to th'e financial statements for the year ended 31 December 2024 Aeeounting pollcies The principle accounting policies, which have been applied consistendy, are set out below. The Charity has availed itself of P8Jagraph 3(3) of SctL¢dul¢ 4 of the Companies Act 2006 and hL8 adapted the Companies Order forniats to reflect the special natyre olth¢ Charity's activities. B315 of prepAratioD The financial staternents have been pr¢pared on the going concern basis under the historic ¢osÉ conventioN a5 modified by the revaluation of investments and in FAcoordance with the Cornmandery of Ards Regulations 1952 as amended in 1973 and 1999, including Fin&ncial Reporting Standard applicable in the UK aTLd the Republic of Ireland IFRS 102) (effective l January 2019) and the Companies Act 2006. b) Preparation of accounts on a going concern basis The Trustees have reviewed the going concern assumption within the Trustees, Report and are comfortable that adequate ftd1ng is in pla¢e to ensure th¢ Charity can continue tis operations the financial staternents can be signed off as & going concern. Tanglble Issets and depreclaÉion Tangible f]xed assets are stated at cost les5 accumulated depre¢iation. Tangible red assets are capitali5ed alld included at purchase cosL together with any incidental ¢osts of acquisition. Fixed assets traltsfced in are stated at their fair value on transfer. Depreciation is calculated to write off the cost of tangible fLYed ass¢ls. les5 estimated residua] values OVCT the expected useful economic lives of th¢ assets ¢one¢rned. Th¢ principal pnnud rates used are &s follows: Freehold and long lease properties Fixtures and fittings Officc ¢quipmcnt Motor vehicles (used purchases) Motor vehicles (new purchayc5) IT software 2Yo 10-20Vo straight-line over lif¢ of lea5¢ reducing balance straight-line straight-line str&ight-line of remaining balan¢e, straight-line, over 2023 to 2025 In iiio 113 Where the recoverable amount of a fLxed asset is found io be below its net book value, tbe &sset is written down to the recoverable figure and the loss on irnpairnient ts r¢cognis¢d in the "SOFA" (The Statement of Financi81 Activities). IT sof(w2re is being depre¢i&ted rnore rapidly over 2023 to 2025 (whcn it will have been fully depreci8ted) becSe SJANI intends to have mtsre modern software (and hardware) by that point in time. d) Investments Flxed asset investtnents are stated at rnarkct value at tbe b&lance 5he<t date. The Statement of Financial Actlvlties includes the net gains ond losses arising on revaluations and disposa]s throughout the year. It is th¢ Charity's policy to keep vUatIOnS up to date such that when inveslments sold there is minimal gain or loss arising. As a resull the Statement of Financial Activities does not distinguish between the valuation adjustment5 relating to sales and those relating to continued holdings ay they are together treated as changes in the investrnent portfolio throughout the year. Movements in value arising from investtnents Changes or revaluation and the profit on disposal of investments have been charged or credited to the funds to which they relE4tc. Debtors Debtors are stated after all known bad debts have been written off and specific provision has been made against all debts considered doubtfijl of collection. Stocks Stocks are stated at the lower of cost and nei realisable vlle. Cost is dctennined using the first-in fir5t-out method. Cost comprise5 purchase cost. Provision is made for slow moving obsolete stocks.
St John Ambulance (ND 19 Notes to the financial statements for the year ended 31 December 2024 (cOjAtiued) Accounting polici (continued) g) Incoming resourees All irLcoming resourccs are included in the statement of financial activities when th¢ Ch3rtty is legally entitled to the illcome and the amount can be quantified with reasonable accuracy. The specific bases used are as follows: Donations and gifts Voluntary income received by way of donations and gifts to the Charity is included in full in the Siatetnent of Financial Activities when received. Gifts in kind Gifts in kind ore ylled at a re8son&ble estimate of their value tcs the Ch&Tity. Investment income Investment inco¢ is accounted for on & receivable bosis. Legacies Legacies ore recognised income when there is entitleFn¢n( certainty of receipt and measurability of the legacy. GrAnts Revenu¢ grants arc credited to incorning rc50urces on the earlier date of when they are recelved or when they aT¢ receivable, unless they relate to a specified perio<L in which we they are defefftd. Grants for the purpose of capita] expenditur¢ QTe creditcd to Testricted incoming resources when receivable 8nd transfeTred to unrestricted funds on purchuse of assct. Trainlng courses Training course income is accounted for on a receivable basiy. h) Resources expended All expend1fft is a¢¢ount¢d for on an &ccrua]s basis ond Elas been classified under headings that aggregate all costs related to the c&te80ry. ere costs cannot be directly attributed to pthicular headings, they have been allocated to activities on a b&sis consistent with use of the resour¢es. Staff c051s and overhead expenses are allocated to activities on the b&gis of staff time spent on those activities. Costs ofgtnerating funds Costy of 8eneratlnE fiuLds ¢ompri5e the costs associated with atti&cttng voluntary income and the costs of other income generation such as the costs associated with the inY&strncnt po01]0. Charitable expenditure Charitable expenditure comprises direct expenditure including direct staff costs attributable to it5 activities. Where costs cannot be directly attributrd. they have been allocated on a basis consistent with the use of resources. Governanee costs Govemance costs include those incurred in the governance of the Charity's &5sets aod ar¢ associated witb constitution, statutory and strategic reqllirements.
St John Ambulance (ND 2(1 Notes to the financial statements for the year ended 31 December 2024 (continued) Accounting policies {eoDtinued) Pensions The CELarity operates a defined Contribution pension scheme for salaried staff. The assets of the scheme are held separately from the assets of the Cherity in an independently administered fund. Ci)ntributions payablc to the fund are expressed in the period in which they are incurre Fund accounting The Charity h&q various types of fllnds for which it is responsible and which require separate disclosure. Defmitions of the various types of funds are As follows: Restri¢ted fuDd8 Restricted lld5 are to be used for Specified PUTPOSCS as laid down by the donor. Expenditure vALtch mcets these crÉteria is identified to the funcL together with a fair allocation of overheads and support cosrs. Unrestrl¢ted funds Unr¢strid¢d ndS &re donations and other incoming resources received or generated which are exp¢ndabl¢ at th¢ discretion of the Chority in fijrtberance of its objectives. Deslgnated funds Designated fimds comprise unrestTiCted funds that have been set aside by the trustees for particuler Purposes. The aim and use of each designated fund i3 5Ct oul in the notes to the fll)ancial ststements. Critical accounting judgements and estlmation uncertainty Estimates and judgements dre ¢ontinually ev81u&ted and ar¢ based on historical experience and other factors, including expectations of fijture events that are believed to be reasonable under the circurnstances. CriÈi¢aljudgements In applylng thé entfty s acct)untlhgpolicfes There ue DO critical judgernents In applying the company's accounting polici¢5. Critical accouAling Ei¢irnates t7nd assumpllo There &re no critical accounting estimates and assumptions. Grants receivable Rutricted Eund$ Unrestricted 'unds 2024 Total Restricted Unrestricted Fundy Funds 2023 Total Education Allthority Sundry Grants 115?33 115,333 77.407 51.000 77,407 51.000 2000 26,500 I4133 141,833 128.407 128.407
St John Ambulance (ND Notes to the financial statements for the year ended 31 December 2024 (continued) 21 Investment income Restrieted Funds Unr&%tricted Funds 2024 Total Restricted Futllls Unrestricted Funds 2023 Total Investment income comprise5: Interest bearing deposits Securities 4,485 42,038 46,523 30,351 3,675 29.512 34,648 33,187 30J51 34,648 4,485 72J89 76,874 3.675 64,160 67,835 Resources expellded on charitable Activities Direct costs Support Costs 2024 Tot&1 2024 Direct Costs 2023 Support Costs 2023 Tot 2023 2024 Fitst Aid tratning Ambulance and related Yolunteer activities Other charitable aetivities 391.560 121,556 513,116 1,401,489 399,678 909,185 111.400 511,078 1,354,783 915,264 486225 445,598 15,895 4,570 15,895 18,140 18,140 Bye Hospital 4,570 1,327,289 607,781 1,935.070 1,327.003 556,998 1.884.001 Staff costs 342J27 230,143 305,577 19,118 647,904 249,261 332,898 193,551 13,551 70,363 716,640 287.894 620,792 213,123 13.551 Motor and travel expenses Publication costs 19,572 15,896 15096 246,683 760,756 Depreciation Oth¢r cost3 120,368 126,315 146.771 123.459 193,822 832.713 613,985 116.073 Eye Hospital donations Governance costs- audit fee 470 4,570 10,000 10,000 iO,O(K) 10.000 lJ27289 607,781 1.935,070 1,327,003 556.998 1,884,001 Net outgoing resources for the year 2024 2023 Net outgoing resources for the yefjT after charging: Staff cost8 (Note 7) 647,904 620.791 Deprec(ation of tangible fixed &8sets Operating lease charges (Profit) on disposal of tangible fixed assets Fees payable to tILe wmpany'5 auditors for the audit of fjnancial statements 246,683 90,287 193.822 96,120 (46,725) 10,0 (2,700) 10,000 Tn2stee ind¢mnity insurance h&5 been purchased by the Charity at a cost of £1,715 (2023: £1,647).
St JohD Ambulance (NI) 22 Notes to the financial statements for the year ended 31 December 2024 (continued) Analysis of staff costs, trustee remuDeration 2nd expenses and the cost of key management personnel Eppwloyees 2024 2023 Staff costs Wages &nd salarie5 Social security costs Otherpension costs 581,777 559.228 46,677 43,700 17.863 620.791 19,450 647,904 One employee emolument exceeded £70.000 in th¢ cuent year (2023: One). 2024 2023 Number Nurnber Average number of persons employed by the Charity during the year: Operations Athninistration 19 20 15 15 Instsuctors 14 Tot&1 45 49 Trustees No trustee5 received any remuner&tion in respect of their servi¢¢s as trustees (2023: nil). No out-of-po¢ket expenses were reimbursed in the year (2023: nil) to tnLStees, Key pmanagement remunerntlon Key management in¢luded one member of senior tnonagement. The retnuneration paid or payable to key m&nagement for employee services is shown below: 2024 2023 Total remuneration 79,575 77.604 Taxation The Chwity is a registered charity. and &8 such is entitled to certain exemptions on income and profits from inveslmellts. and SuTplUs on any trading activiti¢5 carried on ill furtherance ofthe ChArity'5 prin]ary objectives, ifth¢se profits 8md Surpluses are applied solely for charitable purposes.
St John Ambulance (ND Notes to the financia] statements for the year ended 31 December 2024 (Continued) Tangible fixed assets Fixture5 & fittings Motor Vehicles IT Properti¢s software Total Cost At l Januory 2024 Additions 984.931 1,191264 2.417,315 12,718 (333,733) 2,096JOO 160.814 4,754,324 129.444 142,162 Disposals At 31 Deternber 2024 (333,733) 4,$62,753 984,931 1,320,708 160,814 Aeeumulated dÈpr¢tiation At l Janu4ry 2024 chge for the ye8r Disposals At31 Decernber 2024 422,210 18,328 430.387 91.335 1,696,957 108,872 (333.733) 1,472,096 104.520 28,148 2,654,074 246,683 (333.733) 2,567,024 440,538 521,722 132,668 Net book amount At 31 December 2024 544,393 798,986 624,204 28,146 1,99S729 At 31 December 2023 562.721 760,877 720,358 56294 2.100.250
St John Ambulance (ND 24 Notes to the financial statements for the year ended 31 December 2024 (continued) Tangible red assets (continued) Htlldqullrttrs Ernt BHQT BallymeDH Ballgor Cf*lerAi]k Tots] Propertles Cost Al l Januhry 2024 68,513 152.652 91.796 74.250 597,720 984,931 Dlsposals At 31 December2024 68.513 152.051 91,796 74,250 597.720 984,931 ACtmlAted éepreciation At l JaDuBry2024 68.513 64,945 38,091 34200 216,401 422JlO Chorge for th¢ y 3.05J l.A36 1,485 11,954 18.328 Dopreciatioo oll I3psai At31 DÉtember 2014 68,513 67,998 39,927 35.685 228,415 44538 Nèt bofjk Bmount Ai 31 De¢¢vJb¢r2024 B4,654 SA,869 38,565 369,305 $44J93 At 31 D¢¢enber 2023 87,707 53.705 40,05D 381,?.59 502.721 Headquaners is on a long tenn l¢as4 while Ballymen4 Bangor, and Coleraine are owned. BHQT is on a short-tcrm lease. 2024 2023 The net book value of properties eomprlse Long leaseholds Short leaseholds 369,305 381,259 369,305 381.259
St John Ambulance (ND 25 Notes to the financial statements for the year ended 31 December 2024 (continued) 10 Investments Quoted Investments at market YAlue Tot41 As at l January 2024 Disposals Additions 981009 982,009 1183.579) 182,877 49.147 (183,579) 182,877 Unreajised gain At 31 D¢¢ember 2024 49,147 1,030,454 1,030,454 Quoted investments tomprlse: 2024 2023 Mirket Value Market v8Jue Cost Cost O Di88eo Ordinary GBPX 28.935185 685 Unilever PLC Ordtnary GBP 0.031111 1,750 Royal Dutch Shell 'B' Ord Eur 0.07 150 NExfERA Energy In¢ Com USD 0.01 O Bank of America Corporatton Com USD 0.01 125 Microsoft Corp Com USD 0.00000625 3,000 M&G S¢¢uriti¢s CharifLmd Acc Unit9 700 Rio Tinto Ordinary GBP 0,1 O Anglo Ameri¢an USD 0.54945 175 DCC Ord EURO 0.25 (CDI) O GSK PLC ORD GBP 0.3125 (after share Consolidation) O AWA ORD GBP 0.328947 {after share Consolidation) O HSBC Holdings Ordinary USD 0.50 (UK Reg) 190 M124 1 Maitl8nd Dyn&]nic Bond l Gross Dis 20,000 Rathbonc Unit Trust ManagernEnt Ethical Bond 17,500 Sequoia Economic Infra In¢o]n¢ Fund 1.150 XTRACKERS BTC PLC Physical Gold Etc GBP HDG O OCEAN APETE Ltd KLS Arete Macro Sl GBP ACC 1.250 SEI Investment Glob Ltd Liquid Alternative GBX DIS 19,564 26.030 45,001 7,146 7,924 36,868 43,050 40,894 7.094 LO,112 14,502 31,154 30J31 897 3,808 iOJ44 5,440 10,344 10,319 31,880 Ll,641 2,927 10.818 10,314 15,948 31,880 11,641 42,110 44,172 27,157 IOJ14 8,995 6.500 9,911 17.137 20,558 19,556 20,018 25,369 15.560 16.210 19.065 20,558 19J56 20.018 25J69 18,784 17,206 13,790 35,340 18.233 17,218 14,945 28,235 15,556 16.600 16,210 17213 11.300 Supermarket Income REIT PLC Ordinry GBP 0.01 11,909 7.695 11,909 9.820
St John Ambulance (ND Notes to the fmaneial statements for the year ended 31 December 2024 (continued) 10 Investments (continued) 26 Quotsd inv&%tmeDts comprise (CDntinued): 2024 2023 Market VAlue Market valuc Cost Cost LXI PEIT PLC ORD GBP 0.01 (from Secure Incom¢ REIT) O N¢xtEnerEy Solar Fund Lirnited Red Ordinary NPV O JLEN Envirotllnental Asset5 G Ordinary NPV 12,200 HICL Infrastructure PLC Ordinary (JBP 0.0001 470 RIT Cap Patters PLC Ordinary GBP I I3.0 Ninety Onc Fund MAn8gers UK Ltd Diversified tncorne 2 INC GBP 8750 MURRAY INTERNATIONAL TRUST ORD GBPO.05 O SANLAM Artificial Intelligence Z GBP 10.962 BB Helllthcare Trust PLC Redeemable OBD OBP 0.01 11,481 Ninety Onc Fund Managers UK Ltd Glob81 Environment K GBP 300 CRH Ordinary Euro 0.32 280 AstraZen¢¢a ord[n USD 0.25(UK Quote) 85 PROLOGIS LNC COM USD 0.01 Premier Portfolio Managers Prcn)ier MtTON US Oppors B Acc 18,750 BNY Mellon Global Funds PLC US Equity In¢orne E GBP Dis 100 Edgewood L Select US Sele¢t Growth USD 75 ScIelder Ele¢tria SE EUR 4.00 18.808 16,005 20.043 20.113 20,667 9.963 13.323 15.246 17.475 16,909 8.845 11.895 20,667 9,963 13?23 14,494 9J34 11.786 19,843 2231 19,843 21,011 20,857 21,094 22,575 21,631 17,254 17,967 20057 21,094 15,544 18,140 7,493 20,352 10,345 22,242 29,310 7,182 7,493 20,352 10,345 33.608 16.230 29.680 8,890 38,632 19,750 33,435 19,750 29.348 20,716 10,782 37,815 14,965 20,716 10,782 10,589 6.575 15.168 31,367 11,811 12,466 7.922 18,503 RWE AG NPV 100 Nov8rti8 AG CHF 0.50 {Rcgd) 10,000 Blackrock Fund Managers Limited Contl Europe Inc D Units Inc 16,800 Jupiter Unit Trust Managers J8pan Income Z GBP DIS 4.500 Schroder Asia Pacific Fund Ordinary GBP 0.10 6.750 Tenplcton Emerging Markets Investment Trust Ordi]wy GBP 0.05 7,500 JP Morgan Global Emerging Markets Inc Trust Ordinary GBP 0.01 O CG Portfolio Fund PLC Dollar Hedged GBP DIS 250 PGIM Fund PLC US Corpor&te Bond GBP DIS Hedged 2.650 JP Morgan Asia GTowth & Income 425 Veolia Environrnent EUR5 6,575 15,168 7,810 18,426 20.780 19,353 10,099 20,042 24.120 11,097 20,780 19.353 10,099 19,228 22.050 10233 10,024 9,938 10.024 9.488 25,639 23.220 25,990 21221 25,990 21,642 12,631 10,316 9,938 9,541 12,631 10.316 362 9,010 10,532 505 S&ndoz Group AG CHFO.05 1.200 First Sentier Investors ICVC Stewart Invrs Asia Pac Sust B GBP ACC 10,003 10,784 9.947 10,175
St John Ambulance (ND 27 Not to the financial statements for the year ended 31 December 2024 (Continued) 10 Investments (continued) Quoted investments comprise (continued): 2024 2023 MArket Value Market vu¢ Cost Cost 4,000 Schroder Orientsl Jthcorne Fund Ord GBPO.01 20.000 United Kingdom (Govt oo 50/0 SNR BDS 0710312025 O Artemis Investment Funds ICVC Arternis Corporate Bond Fund F DIS 18,700 CIBC 8.03 UK US kncome Auto Call Oct 28 20,000 UK (GOVERNMENT OFI 0.125% SNR BDS 3110112028 28,500 UK (GOVERNMENT OF) 4.125% BDS 2910112027 14,500 UK IGOVERNMENTOFI 0.125% 5NR BDS 2210312026 17,200 FOBESIGHT EnvtTonrnental tnfrastruct Ord NPV 8.399 LONDONMETRIC PROPERTY PLC Ord GBPO.I O 85 ALPHABET INC CAP USDO.OOL CL C 75 AMAZON COM rNc COM USDO.01 45 McDond.5 Corporation Com USDO.01 9,450 Prernier Miton Invest Funds 3 US Oppors F GBP A¢e 170 NVIDIA CORP COM USDO.OOI 35 STRYKER CORP COM STK USDO.10 L5 LVMH MOET HENNESSY vuirroN SE EURO.30 330 Goldm2n shs Funds SICAV OS India Equity Portfolio GBP DIS 7,104 SANLAM Artificial Inwlligencc l GBP 17.019 Artemis Investment Fwids ICVC Artemis CO Bond Fund E DIS 125 KEPLER Liquid Strategies ICAV KLS ARETE Macro SI GBP ACC 135 Vanguard Fund5 PLC S&P 500 UCITS ETF USD DIS 9,970 20,052 IOP20 20a31 9,970 20.120 17.038 10,140 20.491 17,272 18,808 17,185 28,370 20,889 20,113 18008 10,047 10,242 10,407 33,608 10,109 9,674 IOa89 9,664 18851 17,749 28.848 21,843 12,487 15,127 12,940 13,150 IOA28 43,092 18,243 10,074 7089 11,330 18,808 19,604 21,036 16,931 27,340 16,975 16,143 18,495 10,163 12,103 842,743 1,030,454 814,475 982,009 11 Stocks 2024 2023 Manuals 1,530 335 2.742 First aid kits 514 Uniforn) 1,316 1.429 3,181 4.685
St John Ambulance (Nl) 28 Notes to the financial statements for the year ended 31 December 2024 (continued) 12 Debtors 2024 2023 Trade debtOTS 120,093 87,672 T&x recoverable 5,097 6,019 102,882 5.097 Other debtors 6,552 118,287 Pmayrnents and accrued incorne 234,091 217.608 Trade debtors is n¢t of a provision of £238 (2023-. £932). 13 Short term deposlts 2024 2023 Charities Deposit Fund Account Charities Dep051t Fund Account - Eastem knea Fund 140,927 35,014 134.059 33,308 Evelyn Partners Investment5 - CL8h Charities Deposit Fund Charities Dep051t Fund Ae¢ount- outdoor PUTSUlt8 centre 5,222 10.157 30&161 533,445 87,536 798,505 92,021 581J45 14 Creditors: amounts falling due withAn one yeAr 2024 2023 Other t&xes and social se¢urity Trade creditors 44J30 21,777 52.986 56,462 Donations due to SL Johll Eye Hospital Accruals 6,893 106,542 24,484 2.323 544,195 24.290 Deferred income 238,711 645,571
St John Ambulance (ND 29 Notes to the financial statements for tbe year ended 31 December 2024 (continued) 15 Financial instruments The GOnallY has tbe following in5tmments: 2024 2023 Loans and receivables held At amorti5ed cost Cash at bank and in hand 184969 581,345 120,093 457.835 Short tenn dep()sits Trade debtors 798.505 87.672 Other d¢btors 11,116 102.882 11,649 118.287 Prepayments and 8¢crued income 1.000,405 1,473,948 Financlal liabilities meAsured 2t omortised Cost Trad¢ ¢reditors 56,462 52,986 544,195 A¢¢ruat5 106,542 163,(KJ4 597,181 16 Reconclllation of net movement in funds to net eash flow from operating activitles 2024 2023 Net rnovement in fftds (124,263) (44,641) {168.904) 246,683 (76,874) (46,725) 1,504 116,4831 (406,859) (467,658) 51.369 (39.092) 12,277 193.822 (67,835) (2.700) (494) (8,264) (70.604) 56.202 (Deduet) l add net (gains) I I0c8 on inveslments Net incorne Add back depreciatlon charge Deduct intBrest inc(Ime shown in investing activities Deduct gain on disposal of tangible fixed assets Decrease / (Increase) in stock De¢r¢ase / (Increase) in debtors (Decrease) in creditors Net cash generated from operAtinE activltles
St John Ambulance (NI) 30 Notes to the financial statements for the year ended 31 December 2024 (continued) 17 Unrestrlcted funds General Fund Deslertated Fund Revaluation Fund Tot41 At l January 2024 TTansfer between funds 2.834.363 88,598 908,618 3.831.579 Net movement in funds (174.517) 2,659,846 44.641 (129.876) 3,701,703 At31 December 2024 88,598 953,259 General Fund Design&led Fund Revaluation Fund Totsl At l January 2023 Transfer between fimds 2,703.105 ioo,(x)o 31.258 188,598 (100.000) 869,526 3.761.229 Net movement in funds 39,092 908,618 70,350 At 31 December 2023 2034a63 S898 3,831,579 Designated fund5 reflect the )llir¢stsl¢ted fitnds at 31 D¢ccmber, which have been S aside for sp¢clfi¢ fure purposes. as follows.. 2024 2023 Youth Prograrnme Volunteer Programme Upgrading of IT capabilities at SJA IN.[.) Headquart¢rs E&8tern Area fvnd 2,000 211,0(1 35,000 31,598 2,000 20,000 35,000 31,598 88,598 88,598 l) Youth Progrllmme- fidS dcsigiiated for the implernentatioTr of the St John Nationat Youth policy &8 appropriate to Northern Ireland, 2) Volunteer Pro8ramme- funds desÉgnated for the tralning of volwiteer offIcers in leadership. training of driver &ssessors to maintsin proficiellcy levels for ambulance driving (fwst pkn8e) and roll out of First Aid Training. 3) Upgrading of IT to facilitste onlin¢ bookin8 and website developmenL 4) Eastrrn Area Fund - funds available for Éhe E8St¢rn to utilise.
St John Ambulance (ND 31 Notes to the fmancial statements for tbe year ended 31 December 2024 (continued) 18 Restricted iDcome funds l January 2024 Incornel gaitis 31 Decernber 2024 Expenses SL John Bye Hospital Outdoor pursuits Fund MiliberrL Fund {2,723) 87.535 8.179 4,570 4,485 (4,570) (2,n3) 92,020 8,179 Education Authority Sundry grants 115,333 26,500 150,888 (115,333) (25,372) (145,275) (9,249) 83,742 (8,121) 89a55 l J?Uary 2023 Jneomel gains 31 December 2023 Expens¢s St. John Eye Hospit&l Outdoor pursuits Fund Milibern Fund (4,083) 83.860 8,179 1.360 3,675 (2,723) 87,535 8,179 FAlucation Authority Sundry ants 77.407 53,860 136.302 (77.407) (77,8761 {155.283) 14.767 102,723 (9.249) 83.742 These fiind5 represent.. St. John Eye H05Pltal - monies donated specifically for the Eye HospitaL in Jerusalem. Outdoor PUT5uits fimd- a fund to support the Gos¢ of providing training for Cadet5 in outdoorpursuits. Milibcrn Fund- Donation by Milibern TnL5t to be used for St John Arnbulmee (ND activities. Education Authority- Grant from Education Authority for Northern Ireland used in accordance witb service agreemenL FAu¢ation Authority- Grant from Education Authority for Northern Ireland used for the provision of youth assembly and participation in youth development event Sundry gr8nts- these bal8mces primarily late to grants from the CCF Community Foundation.
St John Ambulance (NI) 32 Notes to the financial statements for the year ended 31 Deeember 2024 (continued) 19 Analysis of total funds Unrestrieted fund& ResÉrlcted funds Totsl 2024 Unrestricted Funds Restricted FuTrd5 Total 2023 AnAlysis of type of asset and liability Tangible fixed assets Investments 1,995,729 1,995,729 1100,250 2,100,250 1,030A54 489,324 422,241 {238,711) 1,030,454 581.345 422,241 (238,711) 981009 710,969 680.128 (645,571) 982.009 798,505 680.128 (645.571) Short temi deposits Other current ass¢ts 92,021 87.536 Creditors: arnount5 failing due within one 3,699,037 92,021 3,791,058 3.827,785 87.536 3.915.321 20 Financial commitments At 31 Decernber the Charity hdd annual commitments under non-canccll&ble operating lease5 expiring as follows.. . Property Propety 2024 2023 Within one year In more thon one year, but not rnore than five years After five years 93,335 352,000 408,750 854,085 92.502 352,000 471750 917,252 21 Capital commitments The Charity had no ¢apital commitments at th¢ y-end. 22 Contingent Liability TILe Charity had no known contingent liabilities. 23 Related party transactions The Charity had no related paty transactlolls. 24 Ultimate controlling party The ultirnate controlling party is consider¢d to be tbe Board of Trustee5.