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2024-06-30-annual-report

Charity registration number NIC104342

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

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 Mr T Young Mr L Pettigrew Ms C Guinness

(Appointed 17 July 2023) (Appointed 17 July 2023) (Appointed 17 July 2023) (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 - 7
Independent auditor's report 8 - 12
Statement of financial activities 13
Balance sheet 14
Notes to the financial statements 15 - 27

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2024

The trustees present their annual report and financial statements for the year ended 30 June 2024.

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 2024

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 2024

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 Year Ended 30 June 2024

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 FY23/24

During the year PPI-NI provided 1,692 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:

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

Survey Results:

Throughout the year, 859 participants provided feedback via surveys, revealing key insights into the programme's impact:

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

“I learnt about the Irish flag, and I thought it was interesting. I learnt new skills in Basketball too!” (Twinning participant)

“I have made lots of new friends from different backgrounds, I have encouraged my friends to go too, the coaches are very welcoming.”

(Bridging Divides Programme Participant)

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

(Leadership Development Programme Participant)

‘As a teacher participating in the PeacePlayers Twinning programme, my experience with this initiative has provided me with valuable insights and skills that directly translate into my work in the classroom, particularly in the areas of promoting diversity, empathy, and conflict resolution.” (Primary School Teacher)

It has informed my knowledge of ongoing cross-community work and the issues being experienced at the grassroots that I have been able to reflect in my reporting and I have been able to tell that positive story to many of those I interact with from beyond Northern Ireland. (Institutional Stakeholder)

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

Financial review

The charity’s income and expenditure for the year ended 30 June 2024 can be found within the Statement of Financial Activities on page 13. The financial position as at 30 June 2024 can be found within the Balance Sheet on page 14. The charity had net income for the year of £39,738 (2023 - net expenditure of £28,894) and closing funds of £72,531 at 30 June 2024. Closing funds include restricted funds of £58,057 and unrestricted funds of £14,474. The parent charity, PeacePlayers International, did not provide any financial support to PPNI during the year but it 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.

Looking ahead, PeacePlayers' Board of Trustees continues to work closely with the Managing Director to ensure the organisation's long-term sustainability. A key priority is the diversification of funding streams through a comprehensive fundraising strategy that includes the establishment of a social enterprise and the cultivation of partnerships with corporate champions aligned with PeacePlayers' mission.

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

Priorities & Delivery Targets

Scaling Impact

PeacePlayers programming is now actively delivered across six of Northern Ireland’s 11 council areas, further extending our reach and impact. As part of our ongoing growth, we are expanding into a new council area, Antrim & Newtownabbey, broadening our geographical footprint and increasing our capacity to foster peacebuilding and reconciliation in more communities.

This expansion allows us to engage a wider range of youth and local stakeholders, ensuring our programming reaches more diverse areas and addresses the unique challenges and opportunities in each community. We will do this through:

School Twinnings:

Bridging Divides Programmes:

·

Leadership Development Programmes:

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

Coaches Development and Recruitment :

·

Institutional Impact Exploration:

We will focus on addressing three key institutional barriers to peace in Northern Ireland:

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 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.

The charity’s Managing Director, Gareth Harper, manages the charity on behalf of the trustees and is responsible for the day to day operations of the charity.

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).

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2024

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees.

Mr J Fitzpatrick Trustee

Mr P McKittrick Trustee

21 October 2024

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 2024 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

1 November 2024

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 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
2
86,728
165,473
Charitable activities
3
35,519
227,391
Total income
122,247
392,864
Expenditure on:
Charitable activities
4
98,569
376,804
Total expenditure
98,569
376,804
Net income/(expenditure)
23,678
16,060
Transfers between
funds
-
-
Net movement in
funds
6
23,678
16,060
Reconciliation of funds:
Fund balances at 1 July 2023
(9,204)
41,997
Fund balances at 30 June
2024
14,474
58,057
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
252,201
119,045
101,496
262,910
57,216
105,029
515,111
176,261
206,525
475,373
212,179
199,501
475,373
212,179
199,501
39,738
(35,918)
7,024
-
(1,768)
1,768
39,738
(37,686)
8,792
32,793
28,482
33,205
72,531
(9,204)
41,997
Total
2023
£
220,541
162,245
382,786
411,680
411,680
(28,894)
-
(28,894)
61,687
32,793

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

BALANCE SHEET

AS AT 30 JUNE 2024

2024
Notes
£
Fixed assets
Tangible assets
10
Current assets
Debtors
11
71,881
Cash at bank and in hand
10,719
82,600
Creditors: amounts falling due within
one year
12
(14,021)
Net current assets
Total assets less current liabilities
Net assets excluding pension liability
The funds of the charity
Restricted income funds
15
Unrestricted funds
2023
£
£
3,952
34,775
5,271
40,046
(13,453)
68,579
72,531
72,531
58,057
14,474
72,531
£
6,200
26,593
32,793
32,793
41,997
(9,204)
32,793

The financial statements were approved by the trustees on 21 October 2024

Mr J Fitzpatrick Trustee

Mr P McKittrick Trustee

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

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 fact that unrestricted funds were below the target level at the year end. The charity generated a significantly higher level of income during the year than in the prior year. The continued operation of the charity is dependent upon ongoing 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 or grantors 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

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

1 Accounting policies (Continued)

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.

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

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 2024

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 2024

2 Donations and legacies

Unrestricted
Restricted
funds
funds
general
2024
2024
£
£
Donations and gifts
34,640
-
Grants
52,088
161,473
Less: deferred income
-
4,000
86,728
165,473
Donations and gifts
Individual/business
donations
34,640
-
PeacePlayers - US
-
-
Other donations
-
-
34,640
-
Grants receivable for
core activities
Belfast City Council
-
4,700
Dept of Foreign Affairs
and Trade
Reconciliation Fund
-
58,400
Community Relations
Council
46,800
2,874
The Executive Office
-
47,186
Ireland Funds
-
-
The National Lottery
Community Fund
-
33,313
Halifax
-
-
Mid Ulster Council -
Good Relations
-
15,000
Other
5,288
-
52,088
161,473
Total
Unrestricted
Restricted
funds
funds
general
2024
2023
2023
£
£
£
34,640
63,738
-
213,561
55,307
105,496
4,000
-
(4,000)
252,201
119,045
101,496
34,640
17,133
-
-
45,392
-
-
1,213
-
34,640
63,738
-
4,700
-
4,000
58,400
-
29,165
49,674
55,307
2,290
47,186
-
-
-
-
17,388
33,313
-
33,313
-
-
9,340
15,000
-
10,000
5,288
-
-
213,561
55,307
105,496
Total
2023
£
63,738
160,803
(4,000)
220,541
17,133
45,392
1,213
63,738
4,000
29,165
57,597
-
17,388
33,313
9,340
10,000
-
160,803

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2024

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
Angus Lawson Memorial
DOJ - Asset Recovery
Comic Relief
SOL Foundation
Society of Friendly Sons St Patrick
Beyond Sport
Jobstart
2024
£
262,910
35,519
227,391
262,910
35,519
114,516
-
15,000
12,577
10,000
51,424
9,548
6,141
8,185
262,910
2023
£
162,245
57,216
105,029
162,245
57,215
57,030
10,000
30,000
8,000
-
-
-
-
-
162,245

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

4 Expenditure on charitable activities

Charitable Charitable
activities activities
2024 2023
£ £
Direct costs
Staff costs 271,196 242,264
Depreciation and impairment 2,249 2,579
Insurance 3,458 3,689
External consultants 21,594 19,804
Training and development 2,127 1,956
Non-personnel costs 12,673 6,312
Occupancy 47,379 41,241
Travel 43,232 45,160
Bank charges 853 1,343
Business expenses 8,211 2,760
Uniforms 17,134 3,976
Gain on disposal of fixed asset - (697)
430,106 370,387
Share of support and governance costs (see note 5)
Support 40,962 37,219
Governance 4,305 4,074
475,373 411,680
Analysis by fund
Unrestricted funds 98,569 212,179
Restricted funds 376,804 199,501
475,373 411,680
Support costs allocated to activities
2024 2023
£ £
Staff costs 30,133 26,918
General overheads 10,829 10,301
Governance costs 4,305 4,074
45,267 41,293
Analysed between:
Charitable activities 45,267 41,293

5 Support costs allocated to activities

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

6 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 4,305 4,074
Depreciation of owned tangible fixed assets 2,249 2,580

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
2024
Number
71
2024
£
274,939
15,025
11,365
301,329
2023
Number
64
2023
£
245,596
14,173
9,413
269,182

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.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024 2023
£ £
Aggregate compensation 54,684 53,071

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2024

10
Tangible fixed assets
Fixtures and
fittings
Computers
£
£
Cost
At 1 July 2023
1,846
12,819
At 30 June 2024
1,846
12,819
Depreciation and impairment
At 1 July 2023
1,846
6,618
Depreciation charged in the year
-
2,249
At 30 June 2024
1,846
8,867
Carrying amount
At 30 June 2024
-
3,952
At 30 June 2023
-
6,200
11
Debtors
2024
Amounts falling due within one year:
£
Trade debtors
48,835
Other debtors
5,432
Prepayments and accrued income
17,614
71,881
12
Creditors: amounts falling due within one year
2024
£
Other taxation and social security
4,299
Deferred income
13
596
Trade creditors
-
Accruals and deferred income
9,126
14,021
13
Deferred income
2024
£
Other deferred income
596
Total
£
14,665
14,665
8,464
2,249
10,713
3,952
6,200
2023
£
8,150
-
26,625
34,775
2023
£
3,082
4,000
2,890
3,481
13,453
2023
£
4,000

Deferred income is included in the financial statements as follows:

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2024

13
Deferred income (Continued)
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 July 2023
Released from previous periods
Resources deferred in the year
Deferred income at 30 June 2024
14
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2024
2023
£
£
596
4,000
4,000
29,165
(4,000)
(29,165)
596
4,000
596
4,000
2024
2023
£
£
11,365
9,413

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 July 2023
Incoming
resources
Resources
expended
Transfers
At
£
£
£
£
Awards for All
8,203
-
(8,203)
-
Department of Foreign Affairs &
Trade
-
58,400
(58,400)
-
Society of Friendly Sons St
Patrick
-
9,548
(9,548)
-
TEO T:BUC Camps
-
114,516
(114,516)
-
Belfast City Council
-
8,700
(4,113)
-
TEO CGRF
-
47,186
(47,186)
-
Halifax
499
-
(499)
-
Mid Ulster Sports Programme
-
15,000
(15,000)
-
Jobstart
-
8,185
(8,185)
-
Community Relations Council
-
2,874
(2,874)
-
Garfield Weston
14,089
-
(14,089)
-
The National Lottery
Community Fund
17,470
33,313
(37,642)
-
Ireland Funds
1,736
-
(1,736)
-
Department for Justice
-
12,577
(12,577)
-
SOL Foundation
-
51,424
(38,963)
-
Angus Lawson Memorial Trust
-
15,000
(3,273)
-
Comic Relief
-
10,000
-
-
Beyond Sports Foundation
-
6,141
-
-
41,997
392,864
(376,804)
-
30 June
2024
£
-
-
-
-
4,587
-
-
-
-
-
-
13,141
-
-
12,461
11,727
10,000
6,141
58,057

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

15
Restricted funds (Continued)
Previous year:
At 1 July 2022
Incoming
resources
Resources
expended
Transfers
At
£
£
£
£
Awards for All
5,634
10,000
(7,431)
-
Department of Foreign Affairs &
Trade
-
29,165
(29,264)
99
TEO T:BUC Camps
-
57,030
(57,030)
-
TEO CGRF
-
-
(1,589)
1,589
Halifax
-
9,340
(8,841)
-
Mid Ulster - Peace IV
-
-
(80)
80
CRC - Cultural Diversity Grant
568
2,290
(2,858)
-
Mid Ulster - Good Relations
-
10,000
(10,000)
-
Garfield Weston
7,517
30,000
(23,428)
-
The National Lottery
Community Fund
19,486
33,313
(35,329)
-
Ireland Funds
-
17,387
(15,651)
-
DOJ - Asset Recovery
-
8,000
(8,000)
-
33,205
206,525
(199,501)
1,768
30 June
2023
£
8,203
-
-
-
499
-
-
-
14,089
17,470
1,736
-
41,997

See notes 18 and 19 for explanatory notes to funds.

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July 2023
Incoming
resources
Resources
expended
Transfers
At
£
£
£
£
General funds
(9,204)
122,247
(98,569)
-
Previous year:
At 1 July 2022
Incoming
resources
Resources
expended
Transfers
At
£
£
£
£
Expansion and Growth
30,000
-
-
(30,000)
General funds
(1,518)
176,261
(212,179)
28,232
28,482
176,261
(212,179)
(1,768)
30 June
2024
£
14,474
30 June
2023
£
-
(9,204)
(9,204)

PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

17 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 30 June 2024:
Tangible assets
3,952
-
Current assets/(liabilities)
10,522
58,057
14,474
58,057
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 30 June 2023:
Tangible assets
6,200
-
Current assets/(liabilities)
(15,404)
41,997
(9,204)
41,997
Total
2024
£
3,952
68,579
72,531
Total
2023
£
6,200
26,593
32,793

18 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 £46,800 (2023 - £55,307) from Community Relations Council.

Designated Funds

In a previous year the Trustees designated an amount of £30,000 towards expansion and growth. During the prior year these funds were 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 2024

19 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.

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.

21 Related party transactions

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 £nil (2023 - £45,392) from PeacePlayers International. There is £5,432 due from PeacePlayers International at the balance sheet date.