Company Number: N1615082
Charity Commission for NI: 104726
PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by guarantee)
ANNUAL REPORT AND AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
CONTENTS
Page
General Information
Directors, Report
Independent Auditor's Report
7-10
Statement of Financial Activities
li
statement of Financial Position
12
Statement of Cash Hows
13
Notes to the Financial Statements
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
GENERAL INFORMATION
Directors
Dr Jennifer Ann Betts
Vivian McKinnon
Peter Murray
Kerri Pollock
Clara Scannell
Rev William Shaw
Stephen Trueick (Resigned 27 July 2024)
lude Copeland (Appointed 27 June 2023)
Registered Office
279-281 Antrim Road
Belfast
BT15 2GZ
Company registration number
N1615082
Charity Commission for NI number
NIC104726
Auditors
CavanaghKelly
36-38 Northland Row
Dungannon
BT71 6AP
Bankers
Ulster P>ank
202-206 York Street
Belfast
BT15 IHY
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
DIRECTORS. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The directors, who are the trustees for the purpose of charity law, present their report and the audited
flnancial statements of the charitable company for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the Statement of Recommended Practice
"Accounting and Reporting by Charities- (FRS 102) and the Companies Act 2006.
Reference and Administration Details
The reference and administration details of the charity are as shown on page 2.
Objectives and Activities
Objectives
The charity's objectives are specifically restricted to the following:
To advance health and the saving of lives and in particular:
a. contribute to the prevention of suicide and self-harm by offering early intervention and
other assistance to those at risk, their families and/or their carer's.
b. promote the fostering of positive mental health and improving the emotional wellbeing
of people residing in Ireland
To advance the education of the public and raise awareness of, the causes and effects of
suicide, the actions that can be taken to prevent suicides and the support available to reduce
suicides.
PIPS, Mission Statement
We help individuals, families and organisations who have been affected by suicide or mental un-wellness
and we do this by-
Providing support and counselling services in an accessible and non-judgmental space for individuals to
understand themselves and to better navigate their personal path in life;
Providing a neutral, compassionate and supportive environment by offering a space for peer groups to
share their experience5 of emjtional challenges.,
Working with organisations to nurture a culture of awareness and understanding of mental wellness, by
providing specialist training and volunteering opportunities;
Working with local communities and govemment bodies to influence sixietal change with the aim to
advance the understanding of suicide and mental wellness within Ireland.
PIPS. Vision Statement
Striving for a compassionate society free from suicide.
Building upon success
The organisation has, at its core, a commitment to the community. appropriate interventions and services
along with core principles and values.
PIPS Values
l. We value active and non-judgemental listening to fully understand the needs of our clients and
stakeholders, to promote positive change;
We value engaging with our clients and Stakeholders in a compassionate and empathetic manner,
to deepen connections and support transformational change;
3. We value the ability to be adaptable and flexible in an ever changing world, moving quickly and
decisivelyi
4. We value respect by accepting each individual for who they are which enables us to build strong
relationships based on trust and safety-
We value confidentiality as the foundation of maintaining trusting relationships with our
Stakeholders, by handling all information with the utmost care, privacy and in keeping with ethical
boundaries.
CavanaghKelly'

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
DIRECTORS, REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
6. We value our courage to do the right thing, influence societal change, by challenging the status quo
and transforming our communities;
We value our Commitment to Excellence in promoting mental wellness by maintaining the highest
standards, by continually learning. improving and innovating:
8. We value integrity as the fundamental basis of how we operate, by consistently behaving in a moral,
ethical, transparent, accountable and honest manner;
9. We value self-detemiination where individuals have the right to make their own decisions and
choices, so that they become active participants in their own joumey.
The organisation's key strengths include:
Excellent reputation and commitment built up over many years.
Recognised brand and service with Suicide Prevention and Self Harm;
Excellent diverse committed team of staff, board and volunteers;
No appointment needed, crisis drop in service available.
strategic Goals
PIPS, Board staff, volunteers and families are working together to deliver on the following strategic goals:
To be recognised as a provider of diverse high-quality services which prevent suicide and promote
mental wellness throughout Ireland;
To evaluate and optimise organisational resources to ensure that a high quality of service is delivered
consistently to all Stakeholders;
To increase public engagement and strengthen financial resilience in order to support our service
delivery.
To influence societal pollcy and empower individuals and communities in the area of mental health.
PIPS has a small dedicated team of paid staff and volunteers SUPPOrting those in need, operating the 'no
appointment, service. The Charity provides immediate support without delay whilst providing a gateway and
referral mechanism to a range of other specialist Services in addition to facilitating family peer support
groups.
PIPS. Care Team Services
PIPS, care service has continued to provide one to one counselling and befriending throughout the COVID
Pandemic, initially working remotely, then returning when safe to do so. There has been a rise in the number
of people accessing the service, where crisis response action has been required. As a direct result of this
increase, PIPS has increased its reliance on volunteer counsellors and recruited two additional Child and
Youth Counsellors.
During this reporting period PIPS had carried out 13,801 client sessions (2023: 11,558), of which 5,954
were children (age 4-18yrs old) (2023.. 3,345). This total increase in clients during this period has been due
mainly to post Covid lockdown and resultant isolation coupled with financial concerns /furlough.
PIPS Care Team receive referrals from other voluntary and statutory organisations and also make referrals
to other agencies and signpost as appropriate.
Social media
Social media activity. engagement and followers include: Facebook likes 20,856 (2023: 20,649) and
followers 22,092; Instagram followers 4,589 (2023: 4.184) and X (previously Twitter) followers 6,274
(2023: 6.277).
Events and Fundraising
During the year ended 31 March 2024. a total of 260 fundraising and awareness events were held.
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
DIRECTORS. REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Financial Review
Public Benefit Statement
The directors of PIPS Suicide Prevention Ireland confirm that they have complied with their duty under
section 4{b) of the Charities Act (Northern Ireland) 2024 to have regard to the Charity Commission for
Northern Ireland's guidance on public benefit and that the public benefit requirement has informed the
activities of the charitable company in the year ended 31 March 2024.
Financial Performance
The financial performance was in line with the Board of Directors. expectations. The charitable company
remains in a sound financial position at the year end. The results for the year are set out in detail on pages
li to 22. The charitable company had total income for the year of £840,230(2023: £642,772), total
expenditure of £593,493 (2023: £536,023) and returned net incoming resources for the year of £246,737
(2023.. £106,749).
At 31 March 2024, the total funds of the charitable company amounted to £817,305 (2023: £570,568)
comprising £325,000 designated funds (2023: nil) and £492,305 of unrestricted funds (2023: £570,568).
The Trustees consider that the unrestricted funds of the charity are sufficient and adequate to fulfil its
obligations. Principal sources of funding and how this has supported the key objectives of the charitable
company are disclosed in the notes to the financial statements.
Reserves Pollcy
The charitable company's trustees regularly ￿vieW reseNes, using the Reserves Policy to support both the
Financial Strategy and the Strategic Plan. A risk-based approach is used to calculate an optimal amount of
reserves that looks at reliability of income, costs for re-organisation of activities, and specific liabilities.
Amounts are included for risks we are aware of as well as contingencies to allow PIPS Charity to cope with
unexpected costs and opportunities.
We principally hold reserves to:
protect the continuity of PIPS Charity work against uncertain future income streams;
provide the capital needed to finance investment in operations;
provide funds to replace assets:
to cover for specific liabilities and identifiable risks.
to allow PIPS Charity to respond to unexpected opportunities that can further mission; and
to allow PIPS Charity to meet contractual obligations.
The trustees have set optimal reserves approximately six months expenditure. As at 31 March 2024, the
level of Free Reserves (defined as total general unrestricted fijnds. less tangible assets and excluding defined
benefit pension obligations and long-temi commitment5) stands at £626,029 thereby exceeding the optimal
reserves figure.
PIPS Charity has designated reserves of £325,000 (2023: £nil) and restricted reserves of £nil (2023: £nil).
The designated reserves are held to represent reserves that are not available for other activities since they
have been allocated to be utilised to maintain the level of reserves at the required level. Restricted reserves
relate to income to be used in accordance with specific restrictions imposed by funders and therefore do not
form part of general reserves.
This Reserves Policy is reviewed annually at our Audit and Risk Committee as part of our internal financial
control systems.
Structure, Governance and Management
Organisational structure
The charitable company is a company limited by guarantee, not having a share capital.
The charitable company was established under a Memorandum of Association which established the objects
and powers of the charitable company and is governed under its Articles of Association. In the event of the
company being wound up members are required to contribute an amount not exceeding £1.
CavanaghKelly'

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
DIRECTORS. REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
In accordance with the Articles of Association, the members to retire by rotation shall be those who have
been longest in office since their last elertion, and the relevant motion will be put at the Annual General
Meeting. A retiring member shall be eligible for re-election.
Directors
The Directors during the year are the same as the Directors as listed on page 2.
Taxation status
The company is recognised as a charity by HM Revenue & Customs. Accordingly, the company has availed
of the exemptions contained in Chapter 3 Part 11 Corporation Taxes Act 2010 and Section 256 Taxation of
Chargeable Gains Act 1992.
Directors. Responsibilities Statement
The directors are responsible for preparing the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the directors to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application
of resources, including the income and expenditure. of the charitable company for that year. In preparing
these financial statements. the directors are required to-
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP (FRS 102)-
make judgements and estimates that are reasorsable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements: and
prepare the financial statements on the going concern basis unless it is inappropriate to p￿SuMe
that the charitable company will continue in operation.
The dirertors are responsible for keeping adequate accounting records which disclose with reasonable
accuracy at any time the financial position of the charitable company and to enable them to ensure that the
financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the
assets of the charitable company and hence for taking reasonable Steps for the prevention and detection of
fraud and other irregularities.
statement of Disclosure of Information to Auditor
In so far a5 the directors, who held office at the date of approval of these financial statements, are aware:
There is no relevant audit infomiation of which the company's auditor is unaware- and
The directors have taken all steps that they ought to have taken to make themselves aware of any
relevant audit information and to establish that the auditor is aware of that infomiation.
Small company exemption
This report has been prepared in accordan￿ with the special provisions relating to small companies within
Part 15 of the Companies Att 2006.
Auditors
CavanaghKelly are deemed to be reappointed auditors in accordance with Section 487(2) of the Companies
Act 2006.
This report
approved by the Board on
2024 and signed on its behalf by:
Re
Director
Shaw
Company Registration number: N1615082
Charity Commission for Nl number: 104726
CavanaghKelly'

PIPS SUICIDE PREVENTION IRELAND
{Charitable Company Limited by Guarantee)
INDEPENDENT AUDITOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Oplnlon
We have audited the financial statements of PIPS Suicide Prevention Ireland {'the charitable company,) for
the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Statement of
Financial Position, the Statement of Cash Flows and the related notes to the financial statements, including
a summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally
Accepted Accounting Practice) applying Settion IA of that standard.
This report is made solely to the charitable company's directors. as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charitable company's directors those matters we are required to state to them in an auditor's 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 charitable company and the charitable company's directors as a body, for our audit
work, for this report, or for the opinions we have fomied.
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of
its total incoming resources and expenditu re of resources, including its income and expenditure, for
the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice. and
have been p￿pared in accordance with the requirements of the Companies Att 2006.
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 a￿ further described in the Auditor's
i-esponsioilities for the audit of the fiiiancial statemeiits sertion of our report. l.ve are Independent of the
company in accordance with 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 ￿quirements. 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
We have nothing to report in respect of the following matters in relation to which ISAS (UK) require us to
report to you where:
the dirertors, use of the going concern basis of accounting in the preparation of the financial
statements is not appropriate; or
the directors have not disclosed in the financial statements any identified material uncertainties that
may cast significant doubt about the charitable company's ability to continue to adopt the going
concern basis of accounting for a period of at least twelve months from the date when the financial
statements are authorised for issue.
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limlted by Guarantee)
INDEPENDENT AUDITOR'S REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Other Information
The directors are responsible for the other information. The other information comprises the information
included in the Directors, Report, other than the financial statements and our Auditor's Report thereon. Our
opinion on the financial statements does not cover the other inforniation and. except to the extent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connertion with our audit of the financial statements. 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 audit, or otherwise appears to be materially misstated. If we
identify such material inconsistencies, or apparent material misstatements, we are required to determine
whether there is a material misstatement in the financial statements or a material misstatement of the other
information. If, based on the work we have performed, we conclude that there is a material misstatement
of thi5 other information we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Directors. Report for the financial year for which the financial statements
are prepared is consistent with the financial statements- and
the Direttors, Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exceptlon
In the light of our knowledge and understanding of the charitable company and its environment obtained in
the course of the audit, we have not identified material misstatements in the Directors. Report.
We have nothing to report in respect of the following matters in relation to which the Companies Art 2006
requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosures of directors. remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit. or
the (iirectors were not entitled to prepare the financial statements in accordance with the small
companies, regime and take advantage of the small companies, exemption in preparing the
Directors, Report.
Responsibilities of Directors
As explained more fully in the Directors. Responsibilities Statement, the directors (who are also the trustees
of the charitable company for the purpose of charity law), 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
Dirertors 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 directors are responsible for assessing the company's ability to
continue as a going concem. disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the directors either intends to liquidate the charitable company or to
cease operations, or has no realistic alternative but to do so.
CavanaghKelly'

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
INDEPENDENT AUDITOR'S REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Auditor's responsibilities for the audit of the financial statements
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 detett a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they
could reasonably be expected to influence the economic decisions of users taken on the basis of these
financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. The objectives of
our audit in respect of fraud are to assess the risk of material misstatement due to fraud, design and
implement appropriate responses to those assessed risks and to respond appropriately to instances of fraud
or suspected fraud identified during the course of our audit. However, the primary responsibility for the
prevention and detection of fraud rests with management and those charged with governance of the
company.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and
non-compliance with laws and regulations, our procedure5 included the following-.
We obtained an understanding of the legal and regulatory requirements applicable to the charitable
company's financial statements and considered the most significant are the Companies Act 2006
and Financial Reporting Standards {FRS102);
We have assessed the risk of material misstatement of the financial statements, including risk of
material misstatement due to fraud and how it might occur by holding discussions with management
and those charged with governance.
We enquired of management and those charged with governance as to any known instances of non-
compliance or suspected non-compliance with laws and regulations.
Understap,ding the interi)al controls established to mitigate risks related to fraud or non-compliance
with laws and regulations. and
Di5CUSsions amongst the audit engagement team regarding how fraud might occur in the financial
statements and any potential indicators of fraud. As part of this discussion, we identified the
following potential areas where fraud may occur: timing of revenue recognition and management
override.
The aLbdit response to risks identified included:
Reviewing the financial statements disclosures and testing to supporting documentation to assess
compliance with the relevant laws and regulations above;
Performing analytical procedures to identify any unusual or unexpected relationships that may
indicate risk of material misstatement due to fraud"
In addressing the risk of fraud through management override of controls, testing the
appropriateness of journal entries and other adjustments, assessing whether the judgements made
in making accounting estimates are reasonable and evaluating the business rationale of any
significant transactions that are unusual or outside the nomial course of business.
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
INDEPENDENT AUDITOR'S REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
A further description of our responsibilities forthe audit of the financial statements is located on the Financial
Reporting Council's website at www.frc.or
orsr
onsibilities. This description fomis part of our
auditor's report.
Mr. Ryan Falls FCA
(Senlor Statutory Audltor)
For and on behalf of
CavanaghKelly
Chartered Accountants and Statutory Auditors
36- 38 Northland Row
Dungannon
Co. Tyrone
BT7 1 6AP
Date:
10
CavanaghKelly"

c£Lt Vr£v¥J *

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
STATEMENT OF FINANCIAL posrrIoN
AS AT 31 MARCH 2024
Note
2024
2023
Fixed Assets
Property, Plant and Equipment
230,345
240,618
Current Assets
Inventories
Receivables
Cash at bank and in hand
li
6,855
706 912
713,767
6,949
438 082
445,031
Payables: amounts falling
due within one year
12
(87,738)
(54,754)
Net Current assets/{liabilities)
626 029
390 277
Total assets less current liabilities
856,374
630,895
Payables: amounts falllng due after
more than one year
(39,069)
(60,327)
Net Assets
13
817 305
570 568
REPRESENTED BY:
Designated Funds
Unrestricted Funds
Restricted Funds
Total Funds
14
14
14
325,000
492,305
570,568
817,305
570,568
These financial statements have been prepared in accordance with the special provi5ion5 of the Companie5
Act relating to small companies.
The notes on pages 14 to 22 form an integral part of these financial statements.
These financial statements were approved and authorised on
rectors and signed on their behalf by:
024 for issue by the
er
irector
Company Registration number: N1615082
Charity Commission for NI number: 104726
12
CavanaghKelly-

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Cash flows from operating activities
Surplus/(Deficit) for the year
246,737
106,749
Adjustments for..
Depreciation
Release of deferred income
22.969
22,761
269,706
129,510
Movements in working capital:
Movement in receivables
Movement in payables
94
32,984
33,078
(579)
(72,487)
(73,066)
Net cash (used in)/generated from operating activities
302,784
56,444
Cash flows from investing activities
Payments to acquire property, plant and equipment
Repayment of borrowings
(12,696)
{21,258)
{33,954)
(44,203)
(17,637)
(61,840)
Net (decrease)/increase in cash and cash equlvalents
268.830
(5,396)
Cash and cash equivalents at beginning of financial year
438,082
443,478
Cash and cash equivalents at end of finanaal year
706,912
438,082
Cash and cash equivalents consist of:
2024
2023
Cash at bank and in hand
706.912
438,082
13
CavanaghKelly'

PIPS SUICIDE PREVENTION IRELAND
{Charitable Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
I. GENERAL INFORMATION
PIPS Suicide Prevention Ireland is a charitable company limited by guarantee. incorporated in Northern
Ireland. In the event of the charitable company being wound up, the liability in respect of the guarantee is
limited to £1 per member of the charitable company.
The address of the registered office is as shown on page 2.
The charitable company constitutes a public benefit entity as defined by FRS 102.
2. ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered
material in relation to the charitable company's financial statements.
Statement of Compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice (SORP) applicable to charities preparing their
financial statements in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) Section IA effective l January 2021 (Second Edition), the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS
102) and the Companies Act 2006.
Basis of Preparation
The financial statements are p￿pared on a going concem basis under the historical cost
convention unless otherntise stated in the relevant accounting policy. Historical cost Is generally
based on the fair value of the consideration given in exchange for assets. The following
accounting policies have been applied consistently in dealing with items which are considered
material in relation to the charitable company's financial statements:
Income and Endowments
i) Charitable Activities
Income from charitable activities includes income received under contract or where entitlement
to grant funding is subject to specific performance conditions. It is recognised as earned as the
related services or goods are provided. Grant income is recognised in the Statement of Financial
Activities when receivable. Grant income included in this category provides funding to support
projects and is recognised where there is entitlement, certainty of receipt and the amount can
be measured with sufficient reliability-
ii) Donations and fundraising
Income from donations or fundraising is recognised when there is evidence of entitlement to
the gift, receipt is probable and its amount can be measured reliably.
iii) Other income
Income from donations or fundraising is recognised when there is evidence of entitlement,
receipt is probable and its amount can be measured reliably.
14
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POUCIES (continued)
Expenditure
Expenditure is recognised when a liability is incu￿ed. Contractual arrangements and
performance related grants are recognised as goods and services are supplied. Where costs
cannot be d1￿CtlY attributed to a particular heading they have been allocated to activities on a
basis consistent with use of resources. Staff costs and overhead expenses are allocated to
artivities on the ba515 of staff time spent on those artivitie5.
Charitable activitles
This compromises all the resources applied by the charitable company in undertaking its work
to meet its charitable objectives. Charitable activities will include the costs of governance
arrangements to the general running of the charitable company.
Fund Accounting
The charitable company has th￿e types of funds for which it is responsible at the year-end:
Designated Funds - Such funds are held by the charitable company to meet the costs of future
capital projects. The charitable company aims to withhold a portion of its surpluses each year to
help meet these costs. These funds are in addition to the charitable company's reserve policy.
Unrestricted Funds - Funds which are expendable at the discretion of the dirertors in furtherance
of the objectives of the charity. In addition, funds may be held in order to finance capital investment
and working capital.
Restricted Funds
aims of the charity.
Income received for specific purposes. Such purpose5 are within the overall
Property, Plant and Equipment and Depreclation
Property, plant and equipment are initially ￿corded at cost.
Depreciation is provided at rates calculated to write off the c05t le55 residual value of each asset
over its expected useful life, as follows:
Freehold Land & Buildings
Property improvements
Fixtures, Fittings and Equipment
1% Straight Line
IOO/o Straight Line
200/0 Reducing Balance
Taxation
As a charity, the charitable company is not liable to Corporation Tax.
Trade and other receivables
Trade and other receivables are initially recorded at fair value and thereafter stated at cost less
impairment Sosses for bad and doubtful debts.
Trade and other payables
Trade and other payables are initially recognised at fair value and thereafter stated at cost.
15
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
2.10 Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised were the revision affects only that
period, or in the period of the revision and future periods were the revision affects both current and future
periods.
Critical judgements in applying the entity s accounting policies
There are no critical Judgements in applying the company's accounting policies.
Critical accounting estimates and assumptions
There are no actual accounting estimates and assumptions.
2.11 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term highly
liquid investments with original maturities of three months or less.
2.12 Golng Concern
The financial statements are prepared on a going concern basis. Taking account of the risk review
undertaken by the directors, they do not consider there to be a risk to the going conTrm status of the
charitable company.
2.13 Finance Costs
Finance Costs are charged to the Statement of Financial Activitie5 over the term of the debt.
2.14 Financlal instruments
i) Financial assets
Basic financial assets, including trade and other receivables, cash and bank balances and amounts owed by
related parties and are initially recognised at transaction price. 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. Such assets are subsequently carried at amortised cost using the
effective interest method.
At the end of each reporting period financial assets measured at amortlsed cost are assessed for objective
evidence of impairment. If an asset is impai￿d the impairment loss is the difference between the carrying
amount and the present value of the estimated cash flows discounted at the asset's original effective interest
rate. The impairment loss is recognised in profit or loss.
If there is decrease in the impairment loss arising from an event occurring after the impairment was
recognised, the impairment is reversed. The reversal is such that the current carrying amount does not
exceed what the carrying amount would have been had the impairment not previously been recognised. The
impairment reversal is recognised in profit or loss.
16
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Financial assets are derecognised when: a) the contractual rights to the cash flows from the asset expire or
are settled; or b) substantially all the risks and rewards of the ownership of the asset are transferred to
another partyi or c) despite having retained some significant risks and rewards of ownershipi control of the
asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an
unrelated third party Without imposing additional restrictions.
ii) Financial liabilities
Basic financial liabilities, including trade and other payables, bank loans and overdrafts and amounts owed
to related parties are initially recognised at transaction price, unless the arrangement constitute5 a financing
transaction. where the debt instrument is measured at the present value of the futu￿ receipts discounted
at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective
interest rate method. Fees paid on the establishment of loan facilities are recognised as transaction costs of
the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the
fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some
or all of the facility will be drawn down, the fee is capitalised as a pre-payment for liquidity services and
amortised over the period of the facility to which it relates.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course
of busine55 from suppliers. Accounts 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 payables are recognised initially at
transattion price and subsequently measured at amortised cost using the effective interest method.
iii) Offsetting
Financial assets and liabilities are offset, and 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.
2.13 Pensions
The charity operates a defined contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay
further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating
to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they
are due. If contribution payments exceed the contribution due for the service, the excess is ￿CogniSed as
prepayment.
17
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
3. INCOME AND ENDOWMENTS
Unrestricted
Funds
2024
Restricted
Funds
Unrestricted
Funds
Restricted
Funds
2024
2023
2023
Charitable activitles:
Capital grants
Revenue grants
314,288
242.348
Total from charitable activities
314 288
242 348
Donations and legacies:
other income
Donations
7,316
518,626
7,342
393,082
525 942
400 424
Investment Income
Bank deposit interest
Total income
525 942
314 288
400 424
242 348
18
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
4. RESOURCES EXPENDED
Unrestricted Restricted Unrestricted
Funds
Funds
Funds
2024
2024
2023
Restricted
Funds
2023
Salaries and wages
Direct project and fundraising costs
Volunteer expenses
Rent and water charges
Insurance
Light, heat and power
Repairs and maintenance
Cleaning, hygiene, health and safety
Postage, stationery and printing
Promotion and advertising
Telephone and internet
Computer expenses
Travel and subsistence
Audit and accountancy
Professional fees
Sundry expenses
Subscriptions
Depreciation
Bank charges
Loan interest
Bad debts provision
PAYE late payment interest
44.061
23,014
314,288
36,724
19,031
15,412
3,380
3,546
10,767
32,634
17,723
27,024
27,990
18,731
9,592
6,137
9,254
20,625
6,966
1,386
22,761
298
3,694
242,348
4,160
3,315
17,947
22,986
19,107
13,770
7,972
18,566
6,227
21,037
7,960
31,403
6,064
3,336
22.969
235
3.634
815
627
Total expenditure
279 205
314 288
293 675
242 348
19
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
5. NET INCOME I EXPENDITURE FOR THE YEAR
Net income l (expenditure) is stated after charging l (crediting):
2024
2023
Depreciation of propertyi plant and equipment
Independent auditors. remuneration
22,969
5,000
22,761
5,000
6. AUDITORS. REMUNERATION
The independent auditors, remuneration amounts to £5,000 (2023: £5,000)
7. STAFF COSTS AND EMPLOYEE BENEFrrs
The average number of persons employed by the company during the year was 11 (2023: 11).
The total staff costs and employees. benefits was a5 follows:
2024
2023
Wages and salaries
Social Security Costs
Pension costs
324,765
26,699
6,885
358,349
257,450
16,466
5,156
279,072
No employee of the charitable company received total employee benefits of more than £60,000.
8. DIRECTORS EMOLUMENTS
The directors received nor waived any remuneration or other benefits during the year and no reimbursement
of expenses.
20
CavanaghKelly"

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
9. PROPERTY, PLANT AND EQUIPMENT
Freehold
land and
buildings
Property
improvem
ents
Fixtures,
fittings and
equipment
Total
Cost
At l April 2023
Additions
Disposals
At 31 March 2024,
141,094
112,988
85,403
12,696
339,485
12,696
141,094
112,988
98,099
362,181
Depreciatlon
At l April 2023
Charge for year
Disposals
At 31 March 2023
9,873
1,411
53,036
11,299
35,958
10,259
98,867
22,969
11,284
64.335
46,217
121,836
Net Book Values
At 31 March 2024
129,810
48.653
51.882
230,345
At 31 March 2023
131,221
59,952
49,445
240,618
10. Security
At 31 March 2024, there byas one outstanding charge held against the company relating to the property held
by the charitable company. The charge, dated 27 January 2016, is held by Ulster Community Investment
Trust.
11. RECEIVABLES
2024
2023
Grants and other receivables
Prepayments and accrued income
Other debtors
2,205
4,744
6,855
12. PAYABLES: amounts falling due within one year
2024
2023
Loans
Trade creditors
Other taxes and social security
other creditors and accrued expenses
Deferred income
24,892
12,941
19,704
10,652
24,892
7,914
1,131
7,921
21
CavanaghKelly'

PIPS SUICIDE PREVENTION IRELAND
(Charitable Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS {continued)
FOR THE YEAR ENDED 31 MARCH 2024
13. PAYABLES: amounts falling due after one year
2024
2023
Loans
39,069
60,327
The loan is secured by mortgage and debentures over the charitable company's land and buildings.
13. ANALYSIS OF NET ASSETS
Designated
Funds
Unrestricted
Funds
Restrirted
Funds
Deslgnated
Funds
Unrestricted Restricted
Funds
Funds
2024
2024
2024
2023
2023
2023
Property. Plant
& Equipment
Current Assets
Current ￿abilItieS
Non-current Liabilities
230.345
240,618
325,000
369,217
(68,188)
19,550
(19,550)
445,031
{54.754)
325 000
492,305
570 568
14. ANALYSIS OF FUNDS
Openlng
balance
Income
Expendlture
Transfers
between funds
Closing
balance
Deslgnated Funds
325,000
325,000
Restricted Funds
Anonymous benefactor
Lorna Byrne Foundation
Belfast City Council
Dormant Accounts Funds
244,059
12,896
24,000
33,333
(244.059)
{12,896)
(24,000)
(33,333)
314 288
Unrestricted Funds
525 942
279 205
325 000
492 305
Total Funds
570 568
840 230
S93 493
817 305
All restricted funds are considered to have been properfy expended in the course of the charity's activities.
Designated funds represent monie5 earmarked by the charity to maintain a level of reserves for future
unforeseen costs.
22
CavanaghKelly"