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2023-06-30-accounts

Charity registration number NIC104342

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr T Ringland Mr J Fitzpatrick Mr P McKittrick Mr A McNally Mr M Morrow Ms R Brown Ms J Hadden (Appointed 17 July 2023) Mr T Young (Appointed 17 July 2023) Mr L Pettigrew (Appointed 17 July 2023) Ms C Guinness (Appointed 17 July 2023) Charity number NIC104342 Principal address Peace House 224 Lisburn Road Belfast BT9 6GE Auditor GMcG BELFAST Chartered Accountants & Statutory Auditor Alfred House 19 Alfred Street Belfast BT2 8EQ Bankers Ulster Bank Limited 39 Market Square Dungannon Co Tyrone BT70 1JJ

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

CONTENTS

Page
Trustees' report 1 - 6
Independent auditor's report 7 - 11
Statement of financial activities 12
Balance sheet 13
Notes to the financial statements 14 - 26

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2023

The trustees present their annual report and financial statements for the year ended 30 June 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act (Northern Ireland) 2008 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities Public Benefit

The Trustees have taken cognisance of the Charity Commission for Northern Ireland's guidance on public benefit as defined in the Charities Act (Northern Ireland) 2008.

What is PPI-NI?

PeacePlayers International - Northern Ireland (PPI-NI) is a charity that uses sport, specifically the game of basketball, to unite young people from historically divided parts of the community in Northern Ireland. PPI-NI is registered with the Charity Commission for Northern Ireland (No. 104342). PPI-NI is affiliated with PeacePlayers International and is part of a global youth movement for peace and equity through sport. PPI-NI has sister projects in Cyprus, the Middle East, South Africa and in 5 cities the United States: Chicago, Brooklyn, Detroit, Los Angeles and Baltimore.

PeacePlayers work in Northern Ireland, as it is at all of the PeacePlayers sites around the world, is based on the simple yet powerful promise that ‘children who play together can learn to live together’.

PeacePlayers work globally is underpinned by three Core Values :

Seeing People as People: - We are committed to seeing other's needs, wants and desires as equally valid as our own.

Inside Out Transformation: - To solve the most difficult problems, we are committed first to changing ourselves, in so doing we can inspire and be influencers of peace towards others.

Culture of Collaboration: - When faced with conflict with others, we are committed to finding solutions that meet the needs of all parties involved in the conflict.

Unifying Principals

Bridging Divides

PPI-NI uses the game of basketball to build deep, lasting friendships among young people from communities with histories of conflict. To truly transform the status quo in communities with a history of violence, PPI-NI emphasises the pursuit of shared goals and relationship building over a prolonged period of frequent interaction.

Developing Leaders

PPI-NI teaches its participants how to understand the dynamics that lead to conflict, how to overcome conflict, and how to share their knowledge with others. PPI-NI not only prepares its participants to become leaders of PPI-NI programmes upon “graduation,” but the charity also expects young people to leave its programme ready to take on leadership roles knowing how to take the skills they have learned on the court and apply it to all aspects of their lives.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

Changing Perceptions

PPI-NI uses the public nature of sport to illustrate the potential for cooperation to the broader community. By proactively partnering and collaborating with public, private, and international bodies in pursuit of shared goals, PPI-NI aims to leverage its impact in support of society-wide and institutional change.

PPI-NI’s Goal

PPI-NI’s goal is for improved relations between the historically divided community of Northern Ireland.

PPI-NI's Vision

The vision of PPI-NI is of inspired and confident children and young people building positive relationships and promoting sustainable peace in Northern Ireland.

PPI-NI's Mission

PPI-NI's mission is to use sport, in particular the game of basketball, to create opportunities for young leaders to promote respect and mutual understanding between the historically divided community of Northern Ireland.

What PPI-NI Does

School Twinning (ST): The foundation of PPI-NI's cross-community intervention. This programme engages children aged 9 to 13 years in their primary 6 and 7 years and in year 8 of secondary school. Each Twinning involves pairing a maintained (predominantly Catholic) school with a controlled (predominantly Protestant) school for 90-minute sessions during the school day.

Bridging Divides Programme (BDP): An evening/after school programme that builds upon the lessons of the primary school curriculum and engages young people in ‘hubs’, providing cross-community basketball training, matches and community relations discussions. PeacePlayers currently facilitates BDP’s through hubs in north, south, east and west Belfast as well as in Larne. BDP works with secondary school aged participants from 1st - 3rd year. A Junior BDP programme is also offered to primary school aged participants from primary 5 - primary 7.

Leadership Development Programme (LDP): Graduates of PPI-NI's ST and BDP programmes have the opportunity to continue to be involved with PPI-NI through LDP. Past programme graduates as well as new participants benefit from formal training (to develop both soft and hard skills) and experiential learning opportunities (e.g., acting as assistant coaches and facilitators, supporting programme delivery with younger participants, competing on integrated teams). LDP operates on a year-round basis with a focus on core values, coaching, basketball, and peer leadership development. LDP works with young people in years 11-14 of secondary school. A Junior Development Programme (JDP) is also offered to participants in years 8 - 10 of secondary school.

Coaches Development Programme (CDP): Graduates, as well as new participants aged 18+ years, that are particularly interested in becoming sessional coaches with PPI-NI are encouraged to engage with its Positive Coaching framework. Sessional coaches form an integral part of PPI-NI's delivery capacity. As products of the programme, they are engaged through the PeacePlayers' Positive Coaching framework and trained to deliver community relations through sport curricula and programmes.

Interface Games (IG): IG follows the Game of Three Halves model, bringing children and young people from different backgrounds together to explore culture and identity through participating in three sports from Northern Ireland's rich sporting heritage: football, Gaelic football and rugby. Coaching stations, led by coaches from each of the three sports, are complimented by a ‘fourth half’ of interactive good relations conversations led by PPI-NI facilitators.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

Achievements and performance

Since 2002, PPI-NI has successfully used sport, and in particular the game of basketball, to confront sectarianism and foster mutual respect and tolerance by providing a safe place for Catholic and Protestant children to play together. PPI-NI seeks to create a leadership pipeline and progression route for all of the young people with whom the charity works. PPI-NI over the last 20 years has been able to establish its reputation as a leader in the delivery of sports based cross community initiatives in Northern Ireland.

Annual Targets, Indicators & Results for FY22/23

In tracking progress against its Strategic Plan 2021-26 PPI-NI conducts two primary types of programme monitoring: output monitoring of activities, and outcome monitoring of changes generated by the programme. The charity's internal monitoring system is outlined in detail in PPI-NI's "Monitoring Framework."

Output monitoring

For each activity delivered by PPI-NI, staff collect at minimum information on the number of activities/events held and the number of participants. Depending on the programme activity, this information is disaggregated according to religion/community background, ethnicity, gender, postcode, etc.

Outcome monitoring

PPI-NI monitors progress towards its intended outcomes on an ongoing basis. In particular, the organisation will conduct baseline and end-line data collection at the beginning and end of each programme year/project cycle.

Over this past year PPI-NI has continued to successfully use sport to confront sectarianism and foster mutual respect and tolerance. The charity has done so in the past 12 months through providing a safe place for Catholic and Protestant children and young people to play and learn together.

Some Headline Results from FY22/23

During the year PPI-NI provided 1,780 children and young people with meaningful and sustained opportunities to develop positive relationships through sport. Of those worked with:

There was a great religious balance:

Survey Results

Over the course of the year PPI-NI took the opportunity to survey 1,076 participants about impact and asked them to give some feedback on their PeacePlayers experience.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

This is what some of our participants say about their PeacePlayers experience:

“PeacePlayers has increased my confidence and social skills. PeacePlayers is a very accepting community and treats everyone equally and with respect!” - LDP participant.

“PeacePlayers is an amazing organisation that has had a really positive impact on

my life. All of the coaches are always upbeat, friendly and ready to help. I am so glad to be a part of PeacePlayers!” – LDP participant.

“It has been amazing, and I really value everything the coaches have done for me, I’ll take those lessons with me everywhere.” – LDP participant.

“Everything was fantastic, and the team of people are amazing.” - BDP participant

“Everyone is really positive and respectful.” – BDP participant.

“Great bunch of people great experiences and fun.” – BDP participant

“I know more about different religions and made new friends.” – Twinning participant.

“I used to be quite shy but it’s helping me from that.” – Twinning participant.

“It is very good with other schools, very good. It has made me better at basketball and socialising.” – Twinning participant.

“It makes me feel different about other religions.” – Twinning participant.

“It has helped me to learn that it is OK to be different.” – Twinning participant.

“It was really fun and it boosted my confidence.” – Twinning participant.

“I have made friends with people from different cultures.” – Twinning participant.

“I think PeacePlayers are the best thing for people to interact with others.” – Twinning participant.

“It has made a difference in how I see people.” – Twinning participant.

“I really enjoyed PeacePlayers I learnt about so much things and making friends and using the word TEAMWORK!” – Twinning participant.

“To all of the coaches who taught us through PeacePlayers, it was an amazing experience to learn basketball and be friend with Bloomfield.” – Twinning participant.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

Financial review

The charity’s income and expenditure for the year ended 30 June 2023 can be found within the Statement of Financial Activities on page 12. The financial position as at 30 June 2023 can be found within the Balance Sheet on page 13. The charity had net expenditure for the year of £28,894 (2022 - £16,464) and closing funds of £32,793 at 30 June 2023. Closing funds include restricted funds of £41,997 and a deficit on unrestricted funds of £9,204. Despite the deficit in unrestricted funds available to the charity, the parent charity, PeacePlayers International, has confirmed its intent to support the Northern Ireland subsidiary should it come into financial difficulty.

Funds policy

The Trustees have agreed a target funds policy of accumulating at least £30,000 in free reserves locally to cover three months core running costs in the event of any future funding issues.

Risk management

The trustees identify the major risks to which the charity is exposed each financial year when preparing an updated strategic plan, in particular those related to the operations and finances of the charity. The trustees then review any major risks which have been identified and establish systems to mitigate those risks. The charity is satisfied that systems are in place to mitigate their exposure to the major risks which have been so identified and reviewed.

Plans for future periods

In response to heightened uncertainty in the NI charity funding environment, PeacePlayers Board membership has been engaged in a process, with the Managing Director, to further diversify the charities funding mix. This work has included development of a diversified fundraising strategy. Over the next two years, as part of PeacePlayer NI’s strategy to increase its long-term sustainability, the organisation is developing an income generation strategy which includes the establishment of a new social enterprise. This Social Enterprise Strategy for 2023-2025 was developed as a result of a series of social enterprise development workshops in November 2022, involving staff and Board members, with input from business leaders and international social enterprise perspectives.

To support this work, Board membership has been expanded to include increased representation, experience and expertise from the business/corporate sector. PeacePlayers will continue to work to secure grants from government, Trusts and Foundations and will also seek to develop collaborations and partnerships with NI businesses to allow it to sustain and scale programme delivery and impact in line with the targets set out in its Strategic Plan 2021-26.

Structure, governance and management

The trustees who served during the year and up to the date of signature of the financial statements were: Mr T Ringland Mr J Fitzpatrick Mr P McKittrick Mrs E Clegg (Resigned 9 October 2023) Mr A McNally Mr M Morrow Ms S Johnston (Resigned 31 May 2023) Ms L Maltman (Resigned 31 March 2023) Ms R Brown Ms J Hadden (Appointed 17 July 2023) Mr T Young (Appointed 17 July 2023) Mr L Pettigrew (Appointed 17 July 2023) Ms C Guinness (Appointed 17 July 2023)

New trustees are nominated by members of the board of trustees, and each trustee takes responsibility for monitoring the charity's activities.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 The charity's Managing Director. Garelh Harper, manages the charity on behalf of the Irustees and is responsible for the day to day operations of the charlty. PPl-Nl Is a branch of PeacePlayers Intemational based in V¥ts8hington DC (USA). PPI-NI has its own separat8 constitutlon and is registered with the Charity Commissioners for Northem Ireland (No. 104342). Statement of trust•es' rnsponslbllltles The trustees are responsible for preparlng the Trustees, Report and the financlal siatements In accordance wlth applicable law and United Kingdom Accounting Standards (Unlted Kingdom Generally Accepted Accountlng Practlce). The law applicable to charities in Northern Ireland require8 the trustees to prepare financial statements for each flnanclal year whlch glve a true and falr view of the stale of affairs of the charlty and of the incoming resour￿8 arKI appllcation of resources of the chaAty for that year. In preparing these financial statements, the trustees are requlred to: select suitable ac¢ountlng policies and then apply them conslstently; - observe the methods and principles in Ihe Chariti8s SORP; - make judgements and astimate6 that are reasonable and prudent; state whether applicable accounting standards have been followad, subject to any material departures di8close<l and explalned in the financlal statement8', and prepare the financial statements on the golng concern ba8is unless It is Inappropriate to presume that the charity wlll c¢)ntinue in operatlon. The trustees are responsible f¢r keeplng suffitient accountlng fecords that dlKIo88 wlth r&a8onable accuracy at any Ilm8 Ihe financial posltion of the charlty and enable them to ensure that the financial $tatement8 compty with the Charities Act (Northern Ireland) 2008 and the provisions of the trust deed. They are also responslble for safeguarding ihe assets of the charity and hence for taking reasonable steps for the preventlon and detectlon of fraud and other irregularltles. The trustees, report was approved by the Board of Trustees. Fitzpatrick ste• Mr P McKittrlck Trustee Date.. 23

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

Opinion

We have audited the financial statements of PeacePlayers International-Northern Ireland (the ‘charity’) for the year ended 30 June 2023 which comprise the statement of financial activities, the balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’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 responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland) 2008 and report in accordance with regulations made under section 66 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance 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 economic decisions of users taken on the basis of these financial statements.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in income recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Charities Act (Northern Ireland) 2008, and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

Audit response to risks identified

Our procedures to respond to the risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Nigel Moore FCA (Senior Statutory Auditor) for and on behalf of GMcG BELFAST

18 October 2023

Chartered Accountants Statutory Auditor

Chartered Accountants & Statutory Auditor Alfred House 19 Alfred Street Belfast BT2 8EQ

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and
legacies
2
119,045
101,496
Charitable activities
3
57,216
105,029
Investments
4
-
-
Total income
176,261
206,525
Expenditure on:
Charitable activities
5
212,179
199,501
Net (outgoing)/incoming
resources before
transfers
(35,918)
7,024
Gross transfers
between funds
(1,768)
1,768
Net (expenditure)/income
for the year/
Net movement in funds
(37,686)
8,792
Fund balances at 1 July
2022
28,482
33,205
Fund balances at 30 June
2023
(9,204)
41,997		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
220,541
141,617
114,369
162,245
39,553
74,800
-
732
-
382,786
181,902
189,169
411,680
215,108
172,427
(28,894)
(33,206)
16,742
-
-
-
(28,894)
(33,206)
16,742
61,687
61,688
16,463
32,793
28,482
33,205		 Total
2022
£
255,986
114,353
732
371,071
387,535
(16,464)
-
(16,464)
78,151
61,687

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

PEACEPLAYERS INTERNATIoNAL￿oRTHERN IRELAND BALANCE SHEET AS AT 30 JUNE 2023 2023 2022 Nots8 Flxed assats Tanglble asset8 10 6,200 8,833 Current asmts Debtty8 Cash at bank and in hand 11 34.775 5,271 26,517 e4,650 Credltors: amounts falllng du• wlthln one year 40.046 91.167 12 (13,453) (38,313) Net current assets 26,593 52,854 Total a88ets le89 current Ilabllltles 32.793 61,687 Income funds Restricted funds nr Designated funds General unre8trlcted funds 14 41,997 33,205 16 30,000 (1,518) (9,204) (9,204) 28,482 32,793 61,687 financlal statements vmre approved by the Trustees on ...... J Fitz st airick r P McKit Tr￿108 13-

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

1 Accounting policies

Charity information

PeacePlayers International-Northern Ireland (PPI-NI) is a branch of PeacePlayers International based in Washington DC (USA). PPI-NI has its own separate constitution and is registered with the Charity Commissioners for Northern Ireland (No. 104342). The principal address of the charity is Peace House, 224 Lisburn Road, Belfast, BT9 6GE.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charities Act (Northern Ireland) 2008 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

These financial statements have been prepared on a going concern basis, notwithstanding the deficit on unrestricted funds of £9,204 at the year end. The continued operation of the Charity is dependent upon securing local funding and the ongoing support of the Charity's parent organisation, PeacePlayers International.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. In forming their opinion, the Trustees have prepared budgets for the next twelve months and have considered the level of confirmed funding that is in place for future periods. They have also considered the charity's level of liabilities and ongoing financial commitments, both of which are relatively low. In addition, PeacePlayers International has confirmed its ongoing financial support to PeacePlayers International - Northern Ireland for the foreseeable future.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

1 Accounting policies (Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

All expenditure is inclusive of irrecoverable VAT.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 20% straight line
Computers 20% straight line
Motor vehicles 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

1 Accounting policies (Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

2 Donations and legacies

Unrestricted
Restricted
funds
funds
general
2023
2023
£
£
Donations and gifts
63,738
-
Grants
55,307
105,496
Less: deferred income
-
(4,000)
119,045
101,496
Donations and gifts
Individual/business
donations
17,133
-
PeacePlayers - US
45,392
-
Other donations
1,213
-
63,738
-
Grants receivable for
core activities
Belfast City Council
-
4,000
Dept of Foreign Affairs
and Trade
Reconciliation Fund
-
29,165
Community Relations
Council
55,307
2,290
The Executive Office
-
-
Ireland Funds
-
17,388
The National Lottery
Community Fund
-
33,313
Halifax
-
9,340
Mid Ulster Council -
Peace IV
-
-
Mid Ulster Council -
Good Relations
-
10,000
55,307
105,496		 Total
Unrestricted
Restricted
funds
funds
general
2023
2022
2022
£
£
£
63,738
89,942
-
160,803
51,675
143,534
(4,000)
-
(29,165)
220,541
141,617
114,369
17,133
15,462
-
45,392
74,480
-
1,213
-
-
63,738
89,942
-
4,000
-
-
29,165
-
61,715
57,597
51,675
1,056
-
-
26,109
17,388
-
-
33,313
-
33,315
9,340
-
-
-
-
13,339
10,000
-
8,000
160,803
51,675
143,534		 Total
2022
£
89,942
195,209
(29,165)
255,986
15,462
74,480
-
89,942
-
61,715
52,731
26,109
-
33,315
-
13,339
8,000
195,209

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

3
Charitable activities
Performance related grants
Analysis by fund
Unrestricted funds - general
Restricted funds
Performance related grants
Technical Assistance
T:BUC Camps
Awards 4 All
Garfield Weston
DOJ - Asset Recovery		 2023
£
162,245
57,216
105,029
162,245
57,215
57,030
10,000
30,000
8,000
162,245		 2022
£
114,353
39,553
74,800
114,353
39,553
45,000
9,800
20,000
-
114,353

4 Investments

**Total ** Unrestricted
funds
general
2023 2022
£ £
Interest receivable - 732

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

5 Charitable activities

Staff costs
Depreciation and impairment
Insurance
External consultants
Training and development
Non-personnel costs
Occupancy
Travel
Bank charges
Business expenses
Uniforms
Technology
Gain on disposal of fixed asset
Share of support costs (see note 6)
Share of governance costs (see note 6)
Analysis by fund
Unrestricted funds - general
Restricted funds
Support costs
Support
costs
Governance
costs
£
£
Staff costs
26,918
-
General overheads
10,301
-
Audit fees
-
4,074
37,219
4,074
Analysed between
Charitable activities
37,219
4,074		 2023
£
26,918
10,301
4,074
41,293
41,293		 2023
£
242,264
2,579
3,689
19,804
1,956
6,312
41,241
45,160
1,343
2,760
3,976
-
(697)
370,387
37,219
4,074
411,680
212,179
199,501
411,680
Support
costs
Governance
costs
£
£
25,033
-
8,916
-
-
3,708
33,949
3,708
33,949
3,708		 2022
£
228,701
2,909
5,608
14,399
2,181
8,115
44,705
28,779
2,212
4,857
7,723
21
(332)
349,878
33,949
3,708
387,535
215,108
172,427
387,535
2022
£
25,033
8,916
3,708
37,657
37,657

6 Support costs

Governance costs includes payments to the auditors of £3,708 (2022- £3,600) for audit fees.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration, reimbursement of expenses or benefits from the charity during the year.

8 Employees

The average monthly number of employees during the year was:

Staff
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2023
Number
64
2023
£
245,596
14,173
9,413
269,182		 2022
Number
49
2022
£
227,511
13,907
12,316
253,734

The average staff headcount expressed as a full time equivalent during the year is 13 (2022 - 13).

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

10
Tangible fixed assets
Fixtures and
fittings
Computers Motor
£
£
Cost
At 1 July 2022
1,846
12,819
Disposals
-
-
At 30 June 2023
1,846
12,819
Depreciation and impairment
At 1 July 2022
1,846
4,252
Depreciation charged in the year
-
2,367
Eliminated in respect of disposals
-
-
At 30 June 2023
1,846
6,619
Carrying amount
At 30 June 2023
-
6,200
At 30 June 2022
-
8,567
11
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
12
Creditors: amounts falling due within one year
Other taxation and social security
Deferred income
13
Trade creditors
Accruals and deferred income
13
Deferred income
Other deferred income		 vehicles
£
1,700
(1,700)
-
1,434
213
(1,647)
-
-
266
2023
£
8,150
26,625
34,775
2023
£
3,082
4,000
2,890
3,481
13,453
2023
£
4,000		 Total
£
16,365
(1,700)
14,665
7,532
2,580
(1,647)
8,465
6,200
8,833
2022
£
-
26,517
26,517
2022
£
3,401
29,165
4,071
1,676
38,313
2022
£
29,165

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

13 Deferred income (Continued)

Deferred income is included in the financial statements as follows:

2023 2022
£ £
Deferred income is included within:
Current liabilities 4,000 29,165
Movements in the year:
Deferred income at 1 July 2022 29,165 12,616
Released from previous periods (29,165) (12,616)
Resources deferred in the year 4,000 29,165
Deferred income at 30 June 2023 4,000 29,165

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds
Balance at
1 July 2021
Incoming
resources
Resources
expended
Balance at
1 July 2022
r
£
£
£
£
Awards for All
-
9,800
(4,166)
5,634
Department of Foreign Affairs & Trade
13,963
32,551
(46,514)
-
TEO T:BUC Camps
-
45,000
(45,000)
-
TEO CGRF
-
26,109
(26,109)
-
Halifax
-
-
-
-
Mid Ulster - Peace IV
-
13,339
(13,339)
-
CRC - Cultural Diversity Grant
2,500
1,056
(2,988)
568
Mid Ulster - Good Relations
-
8,000
(8,000)
-
Garfield Weston
-
20,000
(12,483)
7,517
The National Lottery Community Fund
-
33,315
(13,829)
19,486
Ireland Funds
-
-
-
-
DOJ - Asset Recovery
-
-
-
-
16,463
189,170
(172,428)
33,205		 Movement in funds
Incoming
esources
Resources
expended
£
£
10,000
(7,431)
29,165
(29,264)
57,030
(57,030)
-
(1,589)
9,340
(8,841)
-
(80)
2,290
(2,858)
10,000
(10,000)
30,000
(23,428)
33,313
(35,329)
17,387
(15,651)
8,000
(8,000)
206,525
(199,501)		 Transfers
Balance at
30 June 2023
£
£
-
8,203
99
-
-
-
1,589
-
-
499
80
-
-
-
-
-
-
14,089
-
17,470
-
1,736
-
-
1,768
41,997		 Transfers
Balance at
30 June 2023
£
£
-
8,203
99
-
-
-
1,589
-
-
499
80
-
-
-
-
-
-
14,089
-
17,470
-
1,736
-
-
1,768
41,997
41,997

Explanatory notes to funds at notes 17 and 18.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

15 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement
in funds
Balance at Incoming Balance at Transfers Balance at
1 July 2021 resources 1 July 2022 30 June 2023
£ £ £ £ £
Expansion and Growth 30,000 - 30,000 (30,000) -
30,000 - 30,000 (30,000) -
16 Analysis of net assets between funds
Unrestricted Restricted **Total ** Unrestricted Restricted Total
2023 2023 2023 2022 2022 2022
£ £ £ £ £ £
Fund balances at 30
June 2023 are
represented by:
Tangible assets 6,200 - 6,200 8,833 - 8,833
Current assets/(liabilities) (15,404) 41,997 26,593 19,649 33,205 52,854
(9,204) 41,997 32,793 28,482 33,205 61,687

17 Explanatory notes to the funds

Unrestricted Funds

General Funds

This includes all funding that is expendable at the discretion of the Trustees for the general purposes of the charity. Included within general funds during the year is income of £55,307 (2022 - £51,675) from Community Relations Council. At the year end general funds were in a deficit position.

Designated Funds

In a previous year the Trustees designated an amount of £30,000 towards expansion and growth. During the year these funds have been reallocated to general funds.

Restricted Funds

Awards for All - National Lottery

This income relates to a grant secured to fund costs (transport, sessional coaches and venue hire) associated with PPI-NI's primary school twinning programme in Belfast.

Department of Foreign Affairs

This income relates to a grant from the Reconciliation Fund for 3 years as a Strategic Partner support PPINI’s scaling impact work.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023

18 Explanatory notes to the funds (continued)

The Executive Office (TEO)

This income relates to six separate restricted grants, five of which support PPI-NI's T:BUC camps in north, south, east and west Belfast and in Mid & East Antrim as well as a Leadership Development TBUC camp.

Halifax

This income relates to funding secured from the Halifax Foundation to support PPI-NI’s Leadership Development Programme (LDP).

Mid Ulster Peace IV

This funding covers costs (facilitators, transport, venue hire etc.) associated with delivery of PeacePlayers Champions for Peace work in mid-Ulster.

CRC - Cultural Diversity Grant

PeacePlayers used this grant to support its Coaches Development Programme (CDP) which aims to enhance the organisation's delivery capacity, allowing it to make its programming available to more young people in more geographical locations.

Mid Ulster - Good Relations

This income relates to funding secured from Mid Ulster Council to support primary school Twinnings and leadership development training.

Garfield Weston

This income relates to a grant secured as a contribution to PeacePlayers core costs.

The National Lottery Community Fund

This income relates to a grant secured for the Dormant Accounts Fund NI programme to increase capacity, grow resilience and encourage sustainability.

Ireland Funds

This income relates to funding secured from the Ireland Funds Heart of the Community Fund to up-skill marginalized young people to deter them from offending and becoming involved in sectarianism and paramilitarism.

DOJ – Asset Recovery

This income relates to funding secured from the Assets Recovery Fund to support our Cross Community League (now Bridging Divides Programme) in Belfast and Mid and East Antrim.

19 Transfers

During the year 31 March 2023 transfers were made from unrestricted to restricted to cover restricted expenditure.

20 Financial commitments, guarantees and contingent liabilities

A portion of the grants received may become repayable if the Charity fails to comply with the terms of the Letter of Offer.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

21 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2023 2022
£ £
Aggregate compensation 53,071 50,154

PeacePlayers International, a charitable organisation based in Washington DC, USA, is considered to be the charity’s parent. During the year the charity received funding of £45,392 (2022 - £74,480) from PeacePlayers International. There were no amounts due to or from PeacePlayers International at the balance sheet date.