CHARITY NIC104634 MOURNE ACTION FOR SURVIVORS OF TERRORISM RECEIPTS & PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 PURDY Chartered Accountants Northern Bank House 42 Greencastle Street KILKEEL Co Down BT34 4BH UINN 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 Servlce 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 1&15 Page 2 MOURNE ACTION FOR SURVIVORS OF TERRORISM TRUSTEES REPORT YEAR ENDED 31 MARCH 2025 The Trustees have pleasure in presenting their report and the unaudited Receipts and Payments A¢￿Unts of th¢ organisation for the year ended 31 March 2025. PRINCIPAL ACTIVITIES The principal activity of the organisation during the year was operating a Victim Support Group. The titlc of thc group shall be MOURNE ACTION FOR SURVIVORS OF TERRORISM, hereinafter called "MAST,. CHARITABLE PURPOSE The objects of "MAST" shall be: (i) To bring relief to persons in Mourne who are suffering hardship, sickness or distress as a result of ' Thc Troublcs, in NortkLCrn Ircland. (li) To adv8nce the education of the public in Moume and elsewhere in the effects of 'The Troubles, and especially th¢ ¢ffects of 'The Troubles, on children. (iii) To providc support and counselling services in Mourne for victims of 'The Troubles, in Northern Ireland. PUBLIC BENEFIT STATEMENr 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 Iyorthern Ireland. We address thc social and emotional needs of victims and survivors, their families and carers" we provide recognition and acknowlcdgcmcnt of their trauma. This can l¢ad to increased emotional health and wellbein& irnproved self-esteem, reduced anxiety and stress. Wc d¢monstrate this by always having an open door to our rnembers where th¢y can come in times of need for advice, fiiendship, help and guidance. We have background support in place wh¢r¢by we can signpost members for further help and guidance covering many situations. Our Befriending Service has a listcning car and the facility to accornpany 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 2025 II) To advance the education of the ublic in Mourne and elseivhere in effects of 'The Troubles, and es iall . the effects of 'The Troubles, on the children. Our members have the chance to take part in transgenerntional 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 throughout Northcrn ITcland. This addresses social and emotional needs. gives recognition and acknowledgement of th trauma thcy havc suffered and are still suffering from. W¢ have demonstrated this through local media showAng our ￿0Up 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 ￿0Up and how this greatly b¢n¢fits m¢mb¢rs. We also had visits from the Irish Dept of Foreign Affairs & Trade. MAST has taken part in several surv¢ys over the years conducted by S￿dents 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 grown over the years and how it continues to benefit Ats members. III) To rovide su ort and counsellin services in Mourne for victims of 4Tbe 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 m¢ntal h¢alth issues, what to look out for and who to refer to in c&ses of need. Members are given social inclusion through organised workshops, training and activities. This also gives members Ancreas¢d 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, wcckly and monthly group mcctings whcTC Tn¢mb¢rs can learn new skills through crafts and facilitators and reduce isolation by engaging with othcrs whilc Icarning 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 s￿Vice 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 purpose. MAST has no private benefit. These benefits are demonstrated through evaluations following each organised eventjactivity. Correspondenc¢ from members and fe¢dba¢k surveys back this up. MAST'S action plan is reviewed quarterly by our funder, Victims & Survivors S￿1¢¢ and ¢hccks are caTrieAI out regularly to ensure that all guidelines are being followed. Page 4 MOURNE ACTION FOR SURVIVORS OF TERRORISM TRUSTEES REPORT {conVd) YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE - WHAT OUR ORGANISATION DOES MAST provides a droTrin centre "with an open-door policy" which gives members the chance to seek advice, help with completion of fom]s, 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 agc and thcsc mcct oncc a month for 10 months. These ladies, groups teach new skills to the members and in doing so increases social inclusion, ncw fiicndships arc forni¢d and maintained and also rais¢s s¢lf-¢st¢¢m. The ladies benefit from talks, presentations and this in turn reduces social isolation. MAST provide educational class¢s for our m¢mb¢rs which are rLm under the heading of personal and professional development and these have proved to be very popular. At Christmas there is an organis¢d dinner with entertainment for the members and this is also very well attended and something that members look forward to each y¢at. Wc havc three respite tiips pcr y¢ar which are cultural, educational and recreational. Once a year we have a residential respite trip which lots of our widowcd members really look fonvard to as they ar¢ with peopl¢ who understand the pain of losing a loved one to terrorism. We provide a befriending service for those who cannot attend our organiscd ev¢nts/activiti¢s. We include second and third generation victims through our transgenerational events as we feel it is important to educate our children on family history and moving fonvard. As part of our annual programme, we have one of our respite day trips to the Royal British Legion Festival of Rcmcmbrance in the Wat¢Tfront Hall in Belfast. This is our way of remembering those who we have lost in World Wars over the years and during 'Tbc Troubles,. REGISTERED CHARTTY The r¢gistered charity number is NIC 104634 PRINCIPAL OFFICE ADDRESS Reivers House 10 Ncwcastle Street KILKEEL Co Down BT34 4AF TRUSTEE BOARD The Trustees who voluntarily served the organisation during the year were as follows: Board of Trustees Sandra Harrison - Chairperson Ian Johnston - Vice Chairperson Laura Johnston - Secretary Anne Campbell - Treasurer Joy Rooney Bobbie Campbell Page 5 MOURNE ACTION FOR SURVIVORS OF TERRORISM TRUSTEES REPORT (cont'd) YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW No funds arc in deficit. Unrestricted funds held at the year-end ar¢ in excess of £15,000 (2024 - in excess of £15,000). The Trustees would like to maintain the unrestricted ￿ndS at this l¢vel to cover any unforeseen circumstanc¢s in the fiiture. GOING CONCERN MAST is dependent on continuing funding from the Victims & Survivors Service. However, Af this source of funding was not forth coming in the future, the charity would continue on a reduced voluntary basis until new fimders 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 2025 were available to the members on 23 May 2025. These accounts were fornMlly approved and signed by the Trustees on 23 May 2025. S[￿ed by order of board of Trustees: Laura Jo Secrctary ston Page 6 MOURNE ACTION FOR SURVIVORS OF TERRORISM Independent examiner's report to the charity trustees of MOURNE ACTION FOR SURVIVORS OF TERRORISM I rq)ort on the accounts of the Charity for the year ended 31 March 2025, 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 rcsponsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the comrnission under section 65(9)(b) of the Clwities Act slate whether particular matters have ci)me to my attention. Basis of independent exan)iner's report I have examined your charity accounts as required under section 65 of th¢ Clwities Act and my examination was carried 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 th¢ ￿cOuntS presented with thos¢ r¢cords. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trust¢es concerning any such mattffs. 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 with the accounting requirements of the Charities Act 4. That there is further infornlation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my ¢xamination and hav¢ no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northem Ireland, I have found no matters that require drawing to your attention. Lesley H uston BSS¢ FCA PURDY QUINN Chartered Accountants & Registered Audltors Northem Bank House 42a Greencastle Street KILKEEL BT34 4BH Date: 23 May 2025 Page 7 MOURNE ACTION FOR SURVIVORS OF TERRORISM NO 2 ACCOUNT- CURRENT ACCOUNT UNRESTRICTED FUNDS DETAILED RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2025 2025 2024 INCOME 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 2025 2025 2024 INCOME Money Raised Outing Halifax Foundation Community Flex Grant 300 210 2,945 2,390 9,240 5,635 9.450 EXPENSES General expenses Expcnscs - Food, entertaining, bus hire, Outings, Etc Telephone Printing, stationery and postage Sundry expenses Advertising Donations Gift cards Social support Capitsl expenditurc PPE Expenditure Training courses 1,438 354 90 520 210 560 8,051 1,720 3,768 9,175 Financial eosts Card & Bank charges 130 170 130 170 3,898 9,345 SURPLUS/(DEFICIT) ON ACTtVITIES 1.737 105 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 2025 2025 2024 INCOME Victims & Survivors Service Peace IV 72,907 71.546 72,907 71,546 EXPENSES Personnel costs Salary - net PA YE Staff pension costs 29.236 2,615 2,682 27,842 2,781 2,591 34,533 33,214 Establishment expenses Rent 6JOO 6,300 General expenses Employee's travel expenses Food, ¢ntcrtaining, bus hire, outings, etc. Hospitality Official's travel ¢xp¢ns¢s Befiiending costs Social support Telephone Printing, stationery and postage 1,037 7,143 1,429 864 2,495 1,038 41 1,229 21,024 765 2,126 654 58 1,066 16,026 741 J.405 733 125 Sunthy Capital costs - Office computer etc. Personal & Professional Development Outsourced payroll Accountancy fee 628 488 1,065 260 466 1,014 31,886 32,034 Financial costs Bank charges 182 181 182 181 72,901 71,729 SURPLUSI(DEFICIT) ON ACTIVITIES (183) 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 2025 2025 2024 INCOME Interest 344 14 344 14 EXPENSES Sundry SURPLUS ON ACTIVITIES 344 14 Page 11 MOURNE ACTION FOR SURVIVORS OF TERRORISM SUMMARY OF RESULTS YEAR ENDED 31 MARCH 2025 BANK ACCOUY4T MOVEMENTS 2025 2024 Net (Deficit) - No 2 A/c- CU￿nt Account Net (Deficit) - No 5 A/c- Fund raising Net (Deficit) - No 6 A/c- Victims & Survivors Service Net Surplus - No 8 A/c - Progressive B S Alc 1,737 105 (183) 14 344 NET SURPLUSIO)EFICID FOR YEAR 2,087 (64) Page 12 MOURNE ACTION FOR SURVIVORS OF TERRORISM COMBINED RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2025 2025 2024 INCOME Victims & Survivor S¢rvic¢ Peace IV Money raised 72,907 71,546 300 2,945 344 2,390 210 9,240 14 Bank interest Halifax Foundation Community Flex Grant 78,886 81,010 EXPEIYSES Personnel costs Salary - net PA YE Staff pension costs 29236 2,615 2,682 27,842 2,781 2A91 34,533 33,214 Establishment expenses Rent 6,300 6,300 General expenses Employee's travel expenses Food, entertaining, bus hire, outings, etc. Hospitality Befriending costs Social support Officials travel Telephonc Printing, stationery and postage Insuran(x Gift cards Personal & Professional Development Sundry expenses Capital expenditure Donations Outsourced payroll Accountancy 1,037 8,581 1,429 1,066 16,026 864 3,887 1,229 29,075 41 765 2,126 654 560 260 58 741 1,405 733 520 628 125 1,720 90 488 1.065 210 466 1,014 35,654 Financi&l costs Ballk & VISA charges 41,209 312 351 312 351 76,799 81,074 SURPLUSI(DEFICIT) ON ACTIVITIES 2,087 (64) Page 13 MOURNE ACTION FOR SURVIVORS OF TERRORISM STATEMENT OF NET CURRENT ASSETS & LIBILITIES AS AT 31 MARCH 2025 Unrestricted funds Restricted Total fund Total funds fi]nds 2025 2024 Funds Reeonciliatlon Cash in bank & in hand 31.3.24 Surplus/(Deficit) this year 19,708 2,087 19,708 2,087 17,875 1,897 Cash in bank & in hand 31.3.25 21,795 21,795 19,772 Bank & Casb BalaDces Cash at bank No 2 Cash at bank No 5 Cash at bank No 6 Progressive Building Society VISA Credit 4,409 6,502 1,388 9,492 4,409 6,502 1,388 9,492 4,409 4,658 1,566 9.134 21,795 21,795 19,772 Other Assets Fixed Assets Funding due at year end 167 167 Liabilities Sundry STATEMENT OF RESPONSIBILITY The Members of the committee acknowledge their responsibilities for: (i) cnsuring that the organisation keq)s propcr accounting reconts. (li) preparing financial statemcnts which give a truc and fair view of the state of affairs of the organisation as at the end of the financial year and of its surplus or d¢ficit for the financial year in accordance with the requirements of its Constitutio￿ and which othenvisc comply with thc 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 23 May 2025 and are signed on their behalf by: 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 2025 ACCOUNTING 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 l¢&s¢ agreements during the year. Operating lease agreements Rentals applicable to operating leases where substantially all of the benefits and risks of ownership rcmain with the Icssor are recorded as rents paid through the tncome & Expenditurc Account on a straight line basis over the period of the lease. Pension Costs During the year contributions were made to th¢ National Employment Savings Tn]st (NEST). Funds The fLU]ds 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 eannarked for a particul purpose by an admirristrativc decision of the board of direct(￿8. Funds that are subject to donor restrictions and may only be used for specified putposcs. Designated fund Restricted funds 2. FIXED ASSETS A fixcd asset ledgcr 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 atmual depreciation of 20 % on a straight line basis. Cost At l April 2024 Additions 5,712 At 31 March 2025 5,712 Page 15 MOURNE ACTION FOR SURVIVORS OF TERRORISM NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 31 MARCH 2025 FIXED ASSETS eont'd Depreciation At l April 2024 Charge for the year 5.712 At 31 March 2025 5,712 Carryillg amount At 31 March 2025 At 31 March 2024 SIJMMARY OF MOVEMENT OF BANK FUNDS Unrestricted Funds Restricted Funds TOTAL 2025 TOTAL 2024 INCOME No2AIc No5AIc No6AIc No8AIc 5,635 5,635 72,907 344 9,450 71,546 14 72,907 344 EXPENSES No2AIc No5AI¢ No6A/c No8A/c 3,898 3,898 72,901 9,345 71,729 72,901 NET SURPLUS/(DEFICIT) 2,081 2,087 (64) OPEIYING BANK FUNDS TRANSFER BETWEEN FUNDS 19,708 19,708 19,772 CLOSIIYG BAIYK FUNDS TAXATIOIY No tax is payable on the Income as the ￿ndS 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 ￿llds) is reconciled to authorised payments. Any over funding is repaid after the year end and is recorded as a liability. Any shortfall in fimding at the year cnd is agreed with the funders and recorded as a debtor.