CHARITY NIC104634 MOURNE ACTION FOR SURVIVORS OF TERRORISM RECEIPTS & PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 PURDY QUINN Chartered Accountants Northern Bank House 42 Greencastle Street KILKEEL Co Down BT34 4BH Page 1 MOURNE ACTION FOR SURVIVORS OF TERRORISM CONTENTS PAGE CONTENTS TRUSTEES REPORT INDEPENDENT EXAMINERS REPORT RECEIPTS AND PAYMENTS NO 2 ACCOUNT- Current Account NO 5 ACCOUNT- Fund raising NO 6 ACCOUNT - Victims & Survivors Service NO 8 ACCOUNT - Progressive Building Society 10 SUMMARY OF RESULTS 11 COMBINED RECEIPTS AND PAYMENTS ACCOUNT 12 STATEMENT OF NET CURRENT ASSETS& LIABILITIES 13 NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNTS 14-15 Page 2 MOURNE ACTION FOR SURVIVORS OF TERRORISM TRUSTEES REPORT YEAR ENDED 31 MARCH 2023 The Trustees have pleasure in presenting their report and the unaudited Receipts and Payments Accounts of the organisation for the year ended 31 March 2023. PRINCIPAL ACTtVITIES The principal activity of the organisation during the year was operating a Victim Support Group. The title of the group shall be MOURNE ACTION FOR SURVIVORS OF TERRORISM, hereinafter called "MAST" CHARITABLE PURPOSE Tlie objects of "MAST" shall be: (i) To bring reliet" to persons in Mourne who ￿'e sufferiiig hardship, sickness or distress as a result of "The Troubles, in Northein Ireland. (li) To advance the education of the public in Mourne and elsewhere in the effects of 'The Troubles and especially the eftects of 'The Troubles, on children. (iii) To provide support and counselling services in Mourne for victims of 'The Troubles in Northern Ireland. PUBLIC BENEFIT STATEMENT The purposes of MAST are . I) To brin relief to ersons in Mourne who are sufferin hardshi sickness or distress as a result of 'The Troubles, in Northern Ireland. We address the social and emotional needs of victims and survivors, their families and carers. we provide recognition and acknowledgement of their trauma. This can lead to increased emotional health and wellbeing, improved self-esteem, reduced anxiety and stress. We demonstrate this by always having an open door to our members where they can come in times of need for advice, friendship, help and guidance. We have background support in place whereby we can signpost members for further help and guxdance covering many situations. Our Befriending Service has a listening ear and the facility to accompany members to hospital appointments and this eases the stress for members and their families. Page 3 MOURNE ACTION FOR SURVIVORS OF TERRORISM TRUSTEES REPORT(cont'd) YEAR ENDED 31 MARCH 2023 Ii) To advance the education of the ublic in Mourne and elsewhere in effects of 'The Troubles, and es eciall the effects of 'The Troubles, on the chlldren. Our members have the chance to take part in transgenerational activities which allow generations of families to come together and enjoy time together. It gives members a chance to interact with others, both within our own group and with other similar innocent victims, groups that we network with tI￿OUghoUt Northern Ireland. This addresses social and emotÉonal needs; gives recognition and acknowledgement of the trauma they have suffered and are still suffering from. We have demonstrated this through local media showing our group taking part in our activities. We network with a group from southern Ireland and have had visits to the Lord Mayor of Dublin and The Dail where we had the opportunity to explain the history of MAST and exactly what we do as a group and how this greatly benefits members. We also had visits from the Irish Dept of Foreign Affairs & Trade. MAST has taken part in several surveys over the years conducted by students in Universities at home and abroad who are studying conflict and the effects on individuals and communities. This then shows the public how MAST has growm over the years and how it continues to benefit its members. III) To rovide su ort and counsellin services in Mourne for victims of 'The Troubles, in Northern Ireland. MAST members are able to benefit from the advice, guidance and support provided through our office. Staff members have been trained by the Victims and Survivors service on mental health issues, what to look out for and who to refer to in cases of need. Members are given social inclusion through organised workshops, training and activities. This also gives members increased self- esteem and inclusion which reduces anxiety and stress. New friendships are fonned which reduces social isolation. We demonstrate this by our "Drop -In" listening ear service, befriending services, weekly and monthly group meetings where members can learn new skills through crafts and facilitators and reduce isolation by engaging with others while learning at the same time. Those with mental health problems who request counselling are referred to the appropriate counsellor through the Victims and Survivors Service. This service is provided to members free of charge. MAST beneficiaries are victims and survivors of the troubles in Northern Ireland, their families and carers. There is no harni flowing from this pu￿OSe. MAST has no private benefit. These benefits are demonstrated through evaluations following each organised event/activity. Correspondence from members and feedback surveys back this up. MAST'S action plan is reviewed quarterly by our funder, Victims & Survivors Service and checks are carried out regularly to ensure that all guidelines are being followed. Page 4 MOURNE ACTION FOR SURVIVORS OF TERRORISM TRUSTEES REPORT (cont'd) YEAR ENDED 31 MARCH 2023 ACHIEVEMENTS AND PERFORMANCE - WHAT OUR ORGANISATION DOES MAST provides a drop-in centre "with an open-door policy" which gives members the chance to seek advice, help with completion of fomis, chat and be assured of a listening ear, all in confidence. MAST have two ladies, groups, one meets each Wednesday for 40 weeks per year and the other is for ladies over retirement age and these meet once a month for 10 months. These ladies, groups teach new skills to the members and in doing so increases social inclusion, new friendships are fomed and maintained and also raises self-esteem. The ladies benefit from talks, presentations and this in turn reduces social isolation. MAST provide educational classes for our members which are run under the heading of personal and professional development and these have proved to be very popular. At Christmas there is an organised dinner with entertainment for the members and this is also very well attended and something that members look forward to each year. We have three respite trips per year which are cultural, educational and recreational. Once a year we have a residential respite trip which lots of our widowed members really look fon¥ard to as they are with people who understand the pain of losing a loved one to terrorism. We provide a befriending service for those who cannot attend our organised events/activities. We include second and third generation ￿iCtiMS through our transgenerational events as we feel it is important to educate our children on family history and moving forward. As part of our annual programme, we have one of our respite day trips to the Royal BritÈsh Legion Festival of Remembrance in the Waterfront Hall in Belfast. This is our way of remembering those who we have lost in World Wars over the years and during "The Troubles,. REGISTERED CHARITY The registered charity number is NIC 104634 PRINCIPAL OFFICE ADDRESS Reivers House l O Newcastle Street KILKEEL Co Dow BT34 4AF TRUSTEE BOARD The Trustees who voluntarily served the organisation during the year were as follows: Board of Trustees .%andra Harrison - Chairperson lan Johnston - Vice Chairperson Laura Johnston- Appointed as Secretary 1/1 112021 Aimee Glenny - Resigned as Secretary 111112021 Anne Campbell - Appointed Treasurer 111112021 Joy Rooney Bobbie Campbell Page 5 MOURNE ACTION FOR SURVIVORS OF TERRORISM TRUSTEES REPORT (cont'd) YEAR ENDED 31 MARCH 2023 FINANCIAL REVIEW No funds are in deficit. Unrestricted funds held at the year-end are in excess of £15,000 (2022 - in excess of £15,000). The Trustees would like to maintain the unrestricted fLmds at this level to cover any unforeseen circumstances in the future. GOING CONCERN MAST is dependent on continuing funding from the Victims & Survivors Service. However, if this source of funding was not forth coming in the future, the charity would continue on a reduced voluntary basis until new funders were found. The Trustees are of the opinion the charity will continue in operation for the foreseeable future. RECEIPTS & PAYMENTS ACCOUNTS The accounts for the year ended 31 March 2023 were available to the members at the Annual General Meeting on 12 May 2023. These accounts were formally approved and signed by the Trustees on 12 May 2023. Signed by order of board of Trustees: Laura Johnst Secretary Page 6 MOURNE ACTION FOR SURVIVORS OF TERRORISM Independent examiner's report to the charity trustees of MOURNE ACTION FOR SURVIVORS OF TERRORISM I report on the accounts of the Charity for the year ended 31 March 2023, which are set out on pages 7 to 15. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the commission under section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of independent examiner's report I have examÈned your charity accounts as required under section 65 of the Charities Act and my examination was carrÉed out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply wÉth the accounting requirements of the Charities Act 4. That there is further infomiation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I hav¢ found no matters that require drawing to your attention. Lesley ouston BSSC FCA PURDYQUINN Chartered Accountants & Registered Auditors Northern Bank House 42a Greencastle Street KILKEEL BT34 4BH Date: 12 May 2023 Page 7 MOURNE ACTION FOR SURVIVORS OF TERRORISM NO 2 ACCOUNT- CURRENT ACCOUNT UNRESTRICTED FUNDS DETAILED RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2023 2023 2022 COME Transfers EXPENSES Sundry Financial costs Card & Bank charges IDEFICIT)/SURPLUS ON ACTIVITIES Page 8 MOURNE ACTION FOR SURVIVORS OF TERRORISM NO 5 ACCOUNT- FUND RAISING UNRESTRICTED FUNDS DETAILED RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2023 2023 2022 INCOME Money Raised Outing Ulster Scots PPE Grant 350 295 2,765 2,770 3,115 3,065 EXPENSES General expenses Expenses - Food, entertaining, bus hire, Outings, Etc Telephone Printing, stationery and postage Sundry expenses Advertising Donations Gift cards Capital expenditure PPE Expenditure Training courses 390 1,243 29 65 221 70 165 560 1,144 Financial costs 1,599 Card & Bank charges 123 133 123 133 1,267 1,732 SURPLUSI(DEFICIT) ON ACTIVITIES 1,848 1,333 Page 9 MOURNE ACTION FOR SURVIVORS OF TERRORISM NO 6 ACCOUNT- VICTIMS & SURVIVORS SERVICE RESTRICTED FUNDS DETAILED RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2023 2023 2022 INCOME Victims & Survivors Service Peace IV 68,026 61,837 1,035 62,872 68,026 EXPENSES Personnel costs Salary - net PAYE Staff pension costs 26,284 2,633 2,435 22,827 1,396 1,306 31,352 25,529 Establishment expenses Rent 4,944 4,944 General expenses Employee's travel expenses Food, entertaining, bus hire, outings, etc. Official's travel expenses Befriending costs Social support Telephone Printing, stationery and postage Insurance Sundry Capital costs - Office computer etc. Personal & Professional Development Outsourced payroll Accountancy fee 1,076 3,764 67 1,370 19,776 1,070 1,272 728 108 827 5,270 247 46 20,327 1,115 2,314 706 901 444 966 420 920 31,542 32,192 Financial costs Bank charges 193 164 193 164 68,031 62,829 SURPLUSI(DEFICIT) ON ACTIVITIES (5) 43 Page 10 MOURNE ACTION FOR SURVIVORS OF TERRORISM NO 8 ACCOUNT- PROGRESSIVE BUILDING SOCIETY UNRESTRICTED FUNDS DETAILED RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2023 2023 2022 INCOME Interest 54 38 54 38 EXPENSES Sundry SURPLUS ON ACTIVITIES 54 38 Page 11 MOURNE ACTION FOR SURVIVORS OF TERRORISM SUMMARY OF RESULTS YEAR ENDED 31 MARCH 2023 BANK ACCOUNT MOVEMENTS 2023 2022 Net (Deficit) - No 2 A/c - Current Account Net (Deficit) - No 5 A/c- Fund raising Net (Deficit) - No 6 Alc- Victims & Survivors Service Net Surplus - No 8 A/c- Progressive B S Alc 1,848 1,333 (5) 54 43 38 NET SURPLUSI(DEFICIT) FOR YEAR 1,897 1,414 Page 12 MOURNE ACTION FOR SURVIVORS OF TERRORISM COMBINED RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2023 2023 2022 INCOME Victims & Survivor Service Peace IV Money raised 68,026 61,837 1.035 295 2,770 38 350 2,765 54 Bank interest Ulster Scots PPE Grant 71,195 65,975 EXPENSES Personnel Costs Salary - net PAYE Staff pension costs 26,284 2,633 2,435 22,827 lJ96 IJ06 31?52 25,529 Establishment expenses Rent 4,944 4,944 General expenses Employee's travel expenses Food, entertaining, bus hire, outings, etc. Befriending costs Social support Officials travel Telephone Printing, stationery and postage Insurance Gift cards PPE equipment Personal & Professional Development Sundry expenses Donations Advertising Accountancy fee Outsourced payroll 1,076 4,154 1,370 19,776 67 1,070 1,272 728 560 827 6,513 46 20,327 247 1,1 15 2,314 706 901 137 165 65 70 221 420 920 444 966 32,686 33,791 Financial costs Bank & VISA charges 316 297 316 297 69,298 64,561 SURPLUS/(DEFIcrf) ON ACTivrrIEs 1,897 1,414 Page 13 MOURNE ACTION FOR SURVIVORS OF TERRORISM STATEMENT OF NET CURRENT ASSETS & LIBILITIES AS AT 31 MARCH 2023 Unrestricted funds Restricted Total fund Total funds funds 2023 2022 Funds Reconciliation Cash in bank & in hand 31.3.22 Surplus/(Deficit) this year 17,875 1,897 17,875 1,897 16.461 1,414 Cash in bank & in hand 31.3.23 19,772 19,772 17,875 Bank & Cash Balances Cash at bank No 2 Cash at bank No 5 Cash at bank No 6 Progressive Building Society VISA Credit 4,409 4,658 1,566 9,134 4,409 4,658 1,566 9.134 4,409 2,811 1,570 9,080 19,772 19,772 17,875 Other Assets Fixed Assets Funding due at year end 167 167 810 167 167 810 Liabilities Sundry STATEMENT OF RESPONSIBILITY The members of the committee acknowledge their responsibilities for: (i) ensuring that the organisation keeps proper accounting records. (li) preparing financial statements which give a true and fair view of the state of affairs of the organisation as at the end of the financial year and of its surplus or deficit for the financial year in accordance with the requirements of its constitution, and whlch othenvise comply with the requirements of the Constitution relating to financial statements, so far as applicable to the organisation. These financial statements were approved by the Board of Trustees on 12 May 2023 and are signed on their behalf by- S . HcwnSOrL TRUSTEE- CHAIRPERSON TRUS EE CHARITY NIC104634 Page 14 MOURNE ACTION FOR SURVIVORS OF TERRORISM NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 31 MARCH 2023 ACCOUNTtNG POLICIES Basis of accounting The fInancial statements have been prepared on a receipts and payments accounts basis. Fixed assets All fixed assets are recorded as expenditure through the Income & Expenditure Account at cost. Hire purchase agreements The organisation has not entered into any hire purchase agreements during the year. Finance lease agreements The organisation has not entered into any finance lease agreements during the year. Operating lease agreements Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are recorded as rents paid through the Income & Expenditure Account on a straight line basis over the period of th¢ lease. Pension costs During the year contributions were made to the National Employment Savings Trust (NEST). Funds The funds held are classified into three main categories: Unrestricted funds Funds which are expendable in furtherance of the objectives of the charity generally. Unrestricted funds that have been ¢aTmarked for a particular purpose by an admintstrative decision of the board of directors. Funds that are subject to donor restrictions and may only be used for specified purposes. Designated fund Restricted funds 2. FIXED ASSETS A fixed asset ledger is maintained by the charity. It mainly consists of office and sundry project equipment. In the opinion of the Trustees the market value of these assets would not be in excess of cost less annual depreciation of 20/0 on a straight line basis. Cost At l April 2022 Additions 5,712 At 31 March 2023 5,712 Page 15 MOURNE ACTION FOR SURVIVORS OF TERRORISM NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 31 MARCH 2023 FIXED ASSETS cont'd Depreciation At l April 2022 Charge for the year 4,902 643 At 31 March 2023 5,545 Carrying amount At 31 March 2023 167 At 31 March 2022 810 SUIIqMARY OF MOVEMEiYf OF BANK FUNDS Unrestricted Funds Restricted Funds TOTAL 2023 TOTAL 2022 INCOME No2AIc No5A/c No6A/c No8A/c 3,115 3,115 68,026 54 3,065 62,872 38 68,026 54 EXPENSES No2A/c No5A/c No6A/c No8A/c 1,267 1,267 68,031 1,732 62,829 68,031 NET SURPLUS/(DEFICIT) 1,902 (5) 1,897 1,414 OPENING BANK FUNDS TRANSFER BETWEEN FUNDS 17,875 (5) 17,875 16,461 CLOSING BANK FUNDS TAXATION No tax is payable on the Income as the funds are used to fund Community Based Projects by a registered charity. COMPLETENESS The organisation operates no bank accounts other than those recorded above, and all operating and community activities have been reflected through these bank accounts. At the 31 March of each year the funding received (restricted funds) is reconciled to authorised payments. Any over funding is repaid after the year end and is recorded as a liability. Any shortfall in funding at the year end is agreed with the funders and recorded as a debtor.