CHARITY NIC104634 URNE CTI NFOR F TERRO ECEIPTS PAYMENTS OUNT R THE YEAR ENDED ARCH 2024 31 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 - Wictims & 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 2024 The Trustees have pleasure in presenting their report and the unaudited Receipts and Payments Accounts of the organisation for the year ended 31 March 2024. PRINCIPAL ACTIVITIES The principal activity of the organisation during the year was operating a Victim Support Group. Tb.e tide of the group shall be MOURNE ACTION FOR SURVIVORS OF TERIIORJSM, hereinafter called "MAST",. CHARtTABLE PURPOSE Tlie objects of "MAST" shall be: (i) To bring reliet" to persons in Mouine ii'ho ￿e sl￿ferin￿ h￿dshIp, siclaiess or distress as a resiilt of 'The Troubles, in Northern Irel&id. (li) To advance the education of the piiblic in Mourne and elsewhere in the effects of ' The Troubles, 3nd especially the effects ot 'The Troubles". on children. (iii) To provide support and counsellillLY services in Moume for victims of . The Troubles. in NortheiTJ Ireland. PUBLIC BENEFIT STATEMENT The purposes of MAST are . I) To brin relief to ersons in Mourne who are sufferin hardshi sickness or distress 2s 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 acknowledgeLnent of their trauma. This can lead to increased emotionaI 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 titnes of need for advice, friendship, help and guidance. We have background support in place whereby we can signpost members for fttther help and guidance li 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(conVd) YEAR ENDED 31 MARCH 2024 II) To advance the education of the ublic in Mourne and elsewhere in effects of 'The Troubles, and es eciallv the effects of 'The Troubles, on the children. Our members have the chance to take part in transgenerational actÉvities which allow generations of families to come together and enjoy time together. It gives members a chance to interact with otheTS, both within our group and with other similar innocent victims, groups that we network with throughout Northern Ireland. This addresses social and emotional needs. gives recognition and acknowledgement of the trauma they have suffered and are still suffering from. We have demonstrated this through Iocal 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 confiict and the effects on individuals 8nd communities. This then shows the public how MAST has grown 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 throuoh Organised workshops, training and activities. This also gives members increased self- esteem and inclusion which reduces anxiety and stress. New friendships are fomied which reduces social isoIation. 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 learniniT 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 survÉvors of the troubles in Northern Ireland, their families and carers. There is no harm flowing from this purpose. MAST has no private benefit. These benefits are demonstrated through evaluations followino each organised eventlactivity. Correspondence from members and feedback surveys back this up. MAST'S action plan is reviewed quarterly by our funder, Victims & Survivors ServÈce and checks are carried out regul￿lY to ensure that all guidelines are being followed. Page 4 MOURNE ACTION FOR SURVIVORS OF TERRORISM TRUSTEES REPORT (cont'd) YEAR ENDED 31 MARCH 2024 ACHIEVEMENTS A￿D PERFORMANCE - WHAT OUR ORGANISATION DOES MAST provides a drop-in centre "with all open-door policy" which o jves members the chance to seek advice, help with completion of fonrLS, 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 alld the other is for ladies over retirement age and these meet once a month for 10 months. These ladies, (Troups teach new skills to the members and in doing so increases social Inclusio￿ new friendsl]ips are fornied and maintained and also raises self-esteem. The ladies benefit from tall(s, presentations and tbis in tLTh reduces social isolation. MAST provide educatlonal classes for our members which are rl￿ under the heading of personal and proIessional development and these have proved to be very popular. At Christmas there is an oruanised 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 whlch are cultural, educational and recreational. Once a year we have a iesidential respite trip which lots of our widowed members really look forward 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 carLnOt attend our oruanised eventslactivities. We include s¢¢ond and third generation victims through our tr8nsoenerational events as we feel it is important to educate our children on family history and moving forward. As part of our annual proJry 8mme. we have one of our respite day trips to the Royal British Le¢Jion Festival of Remembrance in the WaterTront Hall in Belfast. This is our way of remembering those who we have lost in World W￿S over the years and during 'The Troubles,. RE4 GISTERED CHARITY The registered charity number is NIC 1046J , PRIN'CIPAL OFFICE A DRESS Reivers House l O Newcasde Street KILKEEL Co Down BTJ4 4AF TRUSTEE BOARD The Trustees who voluntarily served the organisation during the year were as follows: Board of Trustees Sandra Harrison - Chairyerson Ian Johnston - Vice Chairperson Laura Jollltston- Appointed as Secretsry 111112021 Aime¢ GlerLny - Resigned as S6cr¢tary 111112021 Anne Campbell - Appointed Treasurer 111112021 Jov Rooney Bobbie C&mpbell Page 5 MOURNE ACTION FOR SURVIVORS OF TERRORISM TRUSTEES REPORT {cont'd) YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW No fvnds are in deficit. Unrestricted fjnds held at the year-end are in excess of £15,000 (?023 - in excess of £15,000). The Trustees would like to maintain the unrestricted fLULds 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 ￿ture, 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 2024 were available to the members on 07 June 2024. These accounts were fonnally approved and signed by the Trustees on 07 June 2024. Signed by order of board of Trustees: Laura Johnston 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 Lhe Ch￿Lty for the year ended 31 March 2024, which are set out oll pages 7 to li. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accorda¥Lce with the Charities Act (Northem Ireland) 2008. It is my responsibiLity to: examine the accounts under section 63 of the Clwities Act follow the procedures laid down in the general Directions given by the commission under section 6i(9)(b) of the ch￿ltieS Act state whether particular matters have corne to my attentiOIL Basis of independent examiller's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accord￿Ce with the oeneral Directions (Tiven by the ch￿￿ty Commission for Northern Ireland under section 65(9)(b) of tbe Charities Act. Mv examination included a review of the accounting records kept by the charity and a cornparison of the accounts presented with those records. It also included consideration of an? unusual items or disclosures in the accounts and seeking explaDations from you as charitv trustees ¢oncernin¢T any such matters. My role is to state whether any material matters have come to my attention ujvin¢J me cause to believe: l. That accounting records were not kept in accordance with section 6) of the ch￿ltieS Act 2. That the accounts do not accord with those accounting records . That the accounts do not comply with the accounting requirements of the Ch&rities Act 4. That there is ftther infonnation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concems in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Conmiission for Northern Ireland, I have found no matters that require drawino to your attention. Lesley H ton BSSC FCA PLW)Y QU￿N Chartered AccoUnt￿tS & Registered Auditors NTorthern Bank House 42a Greencastle Street KILKEEL BT)4 4BH Date: 07 Sune 2024 Page 7 MOURNE ACTION FOR SURVIVORS OF TERRORISM NO 2 ACCOUNT- CURRENT ACCOUNT UNRESTRICTED FUNDS DETAILED RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2024 2024 2023 Transfers EXPENSES Sundry Financial costs Card & Bank charges (DEFICIT)ISURPLUS ON ACTIvrrIES Page 8 MOURNE ACTION FOR SURVIVORS OF TERRORISM NO 5 ACCOUNT- FUND RAISING UNRESTRICTED FUNDS DETAILED RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2024 2024 Money Rais¢d Outing Ulster Scots PPE Grant 210 i50 9240 9,4iO EXPEThSES Generaj expenses ExDense5 - Food, entertainintr Outinos, Etc Telephone Printino stationery and postage Sundry expenses Advertising Donations Gift cards Social support Capital expenditsre PPE Expenditure Traininu courses bus hire, 334 390 29 165 560 210 560 8,Oil 9,175 1.144 Financial costs Card & Bank char(res 170 123 170 9?45 1,267 sirRPLUSI(DEFICIT) ON AcTIV￿LEs 105 1,848 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 2024 2024 Victims & Survivor5 Service Peace IV 71￿6 68,026 71,546 68,026 EXPENSES Personnel costs Salary - net PAYE Staff pension costs 27,842 2,781 2.591 26,284 2,43) 33,214 Establishment expenses Rent 6JOO 4,944 General expenses Employee's travel expenses Food, entertainino 864 2,495 1,038 41 1,229 21,024 765 2,126 654 58 1,076 3,764 o? bus hire, outinos, etc. Hospitality Official's travel expenses Befriending costs Social support Telephone Prlnting.. stationery and postage Tnsurance Sundry Capital costs - Office computer etc. Personal & Professional Development Outsourced payroll Accountancy fee 67 1,370 19,776 1,070 1.272 728 108 260 466 1,014 901 444 966 32,034 31,542 Financial costs Bank charges 181 181 193 71,729 68,031 SURPLUSI(DEFICID ON ACTIvrrIES (183) (5) Page 10 MOURNE ACTION FO SURVIVORS OF TERRORISM NO 8 ACCOUNT- PROGRESSIVE UILDING SOCIETY UNRESTRICTED FUNDS DETAILED RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2024 2024 2023 COME Inte￿st 14 54 14 54 EXPENSES Sundry 14 54 SURPLUS ON ACTIVITIES Page11 MOURNE ACTION FOR SURVIVORS OF TERRORISM SUMMARY OF RESULTS YEAR ENDED 31 MARCH 2024 BANK ACCOUNT MOVEMENTS 2024 Net (Deficit) - No 2 A/c- Current Account Nlet (Deficit) - No 5 A/c- Fund raising Net (Defscit) - No 6 Alc- Victims & SurvTvors Servi¢¢ Net Surplus - No 8 Alc- Progressive B S A/c 105 1,848 (183) 14 (5) 54 NET SURPLUSI(DEFICIT) FOR YEAR (64) 1.897 Page 12 OURNE ACTION FOR SURVIVORS OF TERRORISM COMBINED RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2024 2024 tNCOME Victims & Survivor Service Peace IV Monej raised 71,546 68.026 3iO 2,765 54 210 9240 14 Bank interest Ulster Scots PPE Grant 81,010 71,19) EXPEN'SES PersoDnel costs Salary - net P.4YE Staff pension costs 27,842 2,781 2,591 26284 2,633 2,435 33314 il.i52 Establishment expenses Rent 6?00 4,944 General expenses Employee, s travel expenses Food, entertaining, bus hire, outings, etc. Befriending costs Social support Officials travel Telephone Printing. stationery and postaoe Insurance Gift cards Personal & Professional Development Sundry expenses Donations Outsourced payroll Accountancy 864 3,887 1229 29.075 41 765 2,126 654 360 260 1,076 4,154 1,370 19,776 67 1,070 1.272 728 i60 901 165 444 966 210 466 1,014 41209 32,686 Financial costs Bank & VISA Charges 316 351 351 316 81,074 69.298 SURPLUSI(DEFICIT) Oh, ACTIVITIES (64) 1.897 Page 13 MOURNE ACTION FOR SURVIVORS OF TERRORISM STATEMENT OF NET CURRENT ASSETS & LIBILITIES AS AT 31 MARCH 2024 Unrestricted Restricted Totsl fund Total funds funds funds 2024 20?3 Funds Reconciliation Cash in bank & in hand Jl.J.2i Surplus/(Deficit) this year 19,772 (64) 19,772 (64) 17,875 1,897 Cash in bank & in hand 31.J.24 19.708 19,708 19,772 Bank & Cash Balanees Cash at bank No 2 Cash at bank No 5 Cash at bank No 6 Progressive Buildlng Society VISA Credit 4,409 4,764 4,409 4,764 1,383 9.148 4,409 4,658 l.i66 9,134 9,148 19.708 19.708 19,772 Other Assets Fixed Assets Funding due at year end 167 167 Liabilities Sundry STATEMENT OF RESPONSIBILrrY 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 constitULion, and which otherwise 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 07 June 2024 and are signed on their behalf by.. . FloKn&Ov TRUSTEE- CHAIRPERSON TR TEE CHARITY NIC104634 Page 14 MOURNE ACTION FOR SURVIVORS OF TERRORISM NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 31 MARCH 2024 ACCOUNllThG POLICIES Basis of accoulltin¢y 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 aryreemellts The organisation has not entered into any hire purchase aureements during the year. Finance lease aryreements The oroanisation has not entered into any finan¢¢ lease agreements during the year. Operatinfj lease agreements Rerstals applicable to operatintr leases wliere substantially all of the benefits and risks of ownership remain with the lessor are recorded as rents paid throutrh the Income & Expenditure Account on a straight line basis over the period of the lease. Pension costs Durinu the year contributions were made to the National Employment Savinus Trust (NEST). Funds The funds held are classified into three main categories: Funds which are expendable in furtherance of the objectives of the charity (Tenerally. Unrestricted funds that have been eartnarked for a particular purpose by an administrative decision of the board of directors. Funds that are subject to donor restrictions and may only be used for specified purposes. Unrestricted fvnds Designated fund Restricted funds 2. FIXED ASSETS A fixed asset leduer is maintained by the charity. It mainlv 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 20010 on a straight line basis. Cost At l April 202i Additions .712 5,712 At 31 March 2024 Page15 MOURNE ACTION FOR SURVIVORS OF TERRORISM NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 31 MARCH 2024 FIXED ASSETS cont'd Depreciation At l April 202i Charoe for the year s￿45 167 At 31 March 2024 5,712 Carrying amount At 31 March 2024 167 At 31 March 202J SUMMARY OF MOVEMENL T OF BANK FUKDS Unrestricted Funds Restricted Funds TOTAL 2024 TOTAL 2023 COME No2AI¢ No5AIc No6A/c No8AIc 3,115 68,026 54 9,450 9,450 71,546 14 81.010 71,546 14 EXPENSES No2A/c No5AIc No6AIc No8AIc 9J45 9345 71,729 1,267 71,729 69.298 NET SURPLUSI(DEFICIT) 119 (183) (64) 1,897 OPENING BANK FUNDS TRANSFER BETWEE￿, FUPIDS 19,772 (183) 19,772 17,875 183 CLOSING BANK FUNDS 19.708 19.708 19.772 TAXATION Nlo 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 J l 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 iecorded as a liability. Any shortfall in funding at the year end is agreed with the ￿nderS and recorded as a debtor.