R E A C T (Reconciliation, Education and Community Tralnlng) (Northern IrelaThJ Charity Commission Numbor: 1049721 Report of the Trustees and Financial Statements for the year ended 31 March 2023 Noel Conn & Company Chartered Accountants
R E A C T (Reconciliatlon, Education and CommunityTraining) Accounts for the year ended 31 Mah 2023 Content5 Page Trustees and Other Infomiation................ Reportofthe Trustees................................................ Statement of Trustees, Responslbilities.....................-.- IndependentAccountants' Report.... ......... ... .......... .... statsment of Financial Activities................................. . Statemenl of Financlal Poslticm... .10 Notes to the Flnanciat Statements.............................................................................11
R E A C T (Reconciliation, Education and Community Training) Trustees and Other Information Trustees Karen Marshall Clare Imn Teresa Kelly Julie Burt Roisin Kelly Marion Jambs Bart)ara Burrows Martin Callan Foths Hayes Contact Detsils Unil 14114A Amagh City Shopping Cent TtrK)mas Street Amagh BT617AE Telephone. 028 37526869 Fax. 028 37526089 Email.. infO@reIn1.or9 Reporting Accountsnt Ncel Conn aThJ Company 7 Sen Houses UpFer English street Arnagh BT617LA Banker5 Danske Bank 78 kntch Street Ama3h BT617DJ Charity Commission Nl Number 104972
R E A C T (Reconciliation, Education and Community Training) Trustees report for the year ended 31 March 2023 The Twstees present their rep)rt along the finJKiat statements of chanty for tre year eThJed 31 March S)23. T1 finJ)cA stsiements have t¢en prepared In COrd wth tr un0ftg sei out of page 11. Constitutio REACT is a non.incorporated trKKly ar is an xcepled chanty by HM Remue and CLsloms REACT was regisler&J as a chanty by the Chanty CommLssK)n Northem Ireland on the 12 ?Y 2016 uThder numter 104972. Organisatlon The Trustees wh) have se dunng yEar ae detailed out on paje 3 Who are REACT REACT first oFened in Amiajh m February 1999 Tf Organisatn, krM)fft orvJirk311y as EPIC MKI Ulster. was eslablish&Y10 wlh ex-pnsoners and their lamilies Due lo the thanges in kxal ne&J organisalM)n tecan REACT, IReconciliaiK)n. £dts0n ar Community TrainirKJl In 21Y12 organsatKM) has svr£essfully evolved from Tkirj with a siryle ¥Jentsty group10 V•ffking cross ccrfnmunty with groups arvj irKJividuats frryn all backgro¢Jnds. rel)$. or Cultu$. REACT operates prirnarily In the County Armèjh, and Tyrone areas. arKI is 1Stered as a chanty under T Chanty CnmISsjn for N(Mllwn IlaTh1. REACT has 25 years eXFerrte of successfvlly delivenng a rar¥Je of ccrfnmunty SW, de¥dopent and rdatiS prqects. REACT currently delivers a rdrye of supwrt servr2s10 Vtbms aThl supiivor5 of the Northem Ireland Troubles ar kn chiklren arKI youTrJ Fe( pnmanly KIents as at nsk. vulnerth ty dtsaJvanl4 TF organisabon lo Ccrfje of G(xJ Govemance as set out by the Chanty Cixnmisgon for Northem Ireland. The Mana3emenl Committee have tr ultsmate resronsiEMIty for ensun'ng sw£essfvl delivery of all REACT servir2s, exerctsiThJ ¥Pfopnate controls arKI ensumg &couniabdty REACT wognBes Ihai addressir#J all Ihe needs of timS aTrJ suNvLY5, chikjren aTrJ youTrJ is not easily effectively hVed by thiro alor. aThJ that by rkIrrfJ In partnership ar c01latrt)ran th a range of statutory aThJ community a3encies can better ffEei the re&Js of Ser¥e users aThJ wr ccrfnmunity SeNice user errfJa3ement is core to our eltrK)s Communicating with aThJ iivol¥ing sefv£e users al every sl4e of SeThe devebprnent, delivery and evaluation s fundamental REAcfs Vlim5 aThJ Survivors Sleenng Group, Youth Committee aTrJ Youth nIOnng Wofkiro Group provKle platfonns for seNce users10 ha%E ttreir Voices heard aThJ inlluerKe di[tK)n and developmenl of trE organisation. Sl imrortantiy, REACT contsnue$10 rise to ltre challenge of dealing Ynth developirvJ needs within IIE community, promoting empowemenl and peace and LEing mindful ol ts)w test lo prO¥e ceSble and restKMsive SerVS that SUPP)rt and transfonn the lives of tIKJse mosl In need, vulnerabÈ ard dIsadvlaged Statement of Publlc Benefft The TDJStees telieve thai trt)th our purp)ses ar tr* &tsvtses undertaken In this lasl finalat year clearty sats5fy elements of the publ tenefil requirement
R E A C T (Reconciliation, Education and Community Training) Victims and Survtvors Pro The REACT Victsms and Survivors Project, funded through the VSS Victims Support ProgramryE, supports victims and survivors of the Northern Ireland Troub$ from &ross the communrty. The aim of the Serv is to offer a holistic support service which.. 1. Improves mental and physical health oUt(mes, social outcomes and learnirrfJ q)portunities victims and survivors 2. Reduces the level (rf trauma victims and survivors 3. Promotes engagement and relatK)nships on a cross communty level 4. Supports VtsmS and survNors io errfJage in kgacy iss$ The REACT Victims and Survivors Project delivers a range of support SeNiS including: Counselling and coMprnentsry Iherapy services An Outreach Support Serv Respite Gardening and Allotment PrJramrrE Social support events Craft and skills development programffEs Mentsl health and personal development programmes Physical wellbeing prcgrammes Volunteer Scheme IntergeneratK)nal programmes Online virtual support hub Youth Service The servi is fvnded through National Lottery and Children li Need, SUPFK)rts dis&Jvantsged, hard lo reath and at risk young Feople age 10 to 18 years obj living in the AMgh Famity Supp)rt Hub area. The servic£ SUPFQrts young people in the cornmunity, horne and sctrKol aThJ offefs Yr@ pwle a tailored 115 pathway of support both one to one and in group settings. The aim of the seThice is to.. 1. Improve mental and physical health, and social lcoMeS for young people 2. Support young peq)le to develop communrcali(m and life skills, and buibj resilience 3. Support young pers to develop posrtNe ccping strategies, confidence and self-worth The REACT Ytyjth Project ddivers a raroe of support services indLMJing.' One to one community and trh)me bas&J mentoting service Mental health and pers[al development programmes Volunteer Scheme Intergeneratnal prcorarnmes Youth Summer &heme Citizenship prcgramrrEs Service user engagement is core to REAcfs elhos. Communicating with and involving REACT service users at every stsge of serVe development, delivery and evaluation Is fundamental. REACT'S Victims and Survivors Steering Group. Youth Committee and Youth Mentonng W(y*ing Group prowde plaff(Kms for seNice users to have their v¢ices heard and Influen Ihe direction and devekprnt of the organisatK)n.
R E A C T (Reconciliation, Education and Community Training) Flans forthe lulu REACT plar6 to maintsin the high standard of SVe5 and contriue ith the variDUS 1Xr5eS and Progrdmmes on exh project arml wlll Cfjntr to sea ts r£s to do so. Flnanclal revlew and Investmert Pollcy During the year ended 31 Mach 2023, the chty r1ved fiJThJing of £3C6,740, and d(fflatw)ns, fundraising and other income of £3,542, fitch yed a surplLS of £620. No investments ¥e Carri on by the charity. Rlsk Management The Trustees have examined Ihe major strategic, bu5wws and clat1¢Xl8J rias th8 chanly fa(xs and confnn that systems been estsblshed k) enable regular rertS to be projuced so that the ISary 5tep5 can be taken to rede Ihese rk& By order of the Trustees ¢ LlcoTh Trustse
R E A C T (Reconciliation, Education and Community Training) ststement of Trustees, Responsibilities Trustees affj 5P)nste prepanrKJ Ttee5. Annual ReF aTrJ Finaroa Statements in with aFplb law arn1 unrt Acctxmbng StKJards. The law applicab lo chanbes in NortlEm IrelarKI requires trustees10 prepa finarcia staleThEnts for each finarKial year. Undef that law Irusiees have ppared the finarrial Stalennts In XCordan with GerETally Accepl&J Acc(yJntirYJ in Uniled knrgdom laco)unlirKJ sta)dJds tsSU by the Financial Rerthng COU11 In the UK, indudiro Chantss SORP IFRS 1021 AcccwnbrwJ aTrJ ReFx)rtsThJ by ChtE5.. Staterrents ol Recomnnded pr applble lo chantEs ppan l'r xcounts in ldartt wtth the Financial Rerrf)rbng SlaThJard appIab in United Kingth)m aThJ Republic of Ireland IFRS 1021 and promukjated by the Institute ol Chartered Accountants in the United Kingth) a)d Unit&J Kirodom Lawl Under that law the ttusiees must ml approve the finara1 statements unless they are satrsfied that tsy give a and fair vw of the state of the affai of the chanty and of stsiement of finaKia acts¥rt of ts chanty fc¥ that rKJ. In prepanng ttrese finaniial staleffnts. the truslees a uffed lo.. select suit untyng and t1 apply ¢SL$len0y, obser¥e the mettKMls pnlpleS in chantS SORP. make Ints KI estrnates thal a reasb sL3te the applI&31K of cnra stard$ ha ten followl. suw lo any maienal departu d15ck6ed aThJ explard Fina1 SLitements, prepare the Financia Statements on g¢JrvJ cortem bags unless rtls inapproprHte10 presume Ihat tr chanty will contsnue in bLtsiness. The Irustees are resFonsible for k*rMng proFer xcounting records whh disclose ¥vth reasonable at any me financial kS)sItn of tre chanty and to enable them to ensure tha the financk21 statements comply the Chanties Act (Northem IreIarl20o8 aThJ the Chanty {A¢LnIS ar ReFortsl Regulatons (Northem Irelandl 2008 They are also resFonsible for safeguarding the assets of tr chanty and her£e for taking reasonabÈ steps for the preventK)n detection ol fraud aThJ other Irregularities The Iruslees are resFonsible lor the ManIene ar¥J integrity ol the corp)raie aThl fInanCj inf0fmatn iluded on chanties ebsite LegislatK)n in the Unrted Kirydom go¥Eming tts preParatn aKI disSeminatn of finanrjal stslements may differ Irom Ègislat In otrÉr iunsdthns. ststement as to disclosure to our Independent Examlner In so far as tre Injslees are aware al the bmirYJ of approwng our Irusiees. annual rerort there Is reVant Inf0mal of whh the chantable company s InderEndenl Examinef Is unaware aTh trustees have tsken all steps that they ought lo have taken to make themselves aware of any relevant lnfom1a)n to establish that company s Irtyrthnl Exami(r is aware of thal inf0mon. Reporting Accountants A resolutDn io r&appJinl N[ Crn & Company, will te prcwsed al annual general meeii By Order of the t(sard By order of the Trustees Trustee Date
R E A C T (Reconciliation, Education and Community Training) Independent Exarninerfs report for the year ended 31 March 2023 We reF(Kt on the OUnts of REACT for the year WKled 31 March 2023, whth a set out on pa3es 9 to 16. Respective responsibilities of charity trustee5 and examiner As the chanty's tnjslees you are responsibSe for tt)e Preparat of the accounts in wth Ihe Chanbes Act (Northem Ireland) 2008. It is our k¥bIl1O. examine the thunts urthr sectui 65 of the ChanS Act folbw the prc£edUS la down In the gerwa CAreCtn$ gilen by Commission uTrJer section 699}Ibl of ttE ChantEs Act state whether partKukr mallets have cL¥ne10 my attentKM. Basis of independent examiner's report We have examined the charity xcounts as required under sectjon 65 of fr Chanties Act and oui examinalK)n was camed out In accordar£ gerra DirKb)r6 given by the Chanty Commisswi for Northem Irela under secbon 6519llbl of tFE ChanlES Act. r examination I1(j a VEW of Ko)untirvJ reo)rds kept by the chanty aTrJ a companson of the accounts psentl th)se Tords.11 also I1j cOnseratn of any unusua rtems or dtsck6Ufes In the 0nts, seeking explanations fr(xm you as chanty Iruslees co[MIng any sh mattets. r ro is lo slate whelher any matenal rnatte have ccthe lo my attenlK)n giwng me cause lo belRve.' 1. That Lcountsw reths TrAve kept In &cordarte with seYtK)n 63 01 the ChantS Act 2 That the acCftts do NJI axofd wth trTrose &cn'r 3. Thal nts do rnt cpIY the xcounts'rvJ requirements of the Chanl)es Act 4. Thai there Is further InforMan r&Jed for a proFer undeNaTrJing of the ac£ounts lo be rexhed. Independent examiner's staternent We have completed our eXinaOn KJ have rKI corKems n resFÉft of the matters111 to {41 listed ats)ve and, In connectn wrth lolbwng the DirErbons of the Chaty Commisston for Northem Iland. We have found no matters that require drdwi lo UTa Noel Conn & Company Chartered Accountants 7 Seven Houses Upper English Strett Armagh 8T617LA 12 June 2024
R E A C T (Reconciliation, Education and Community Training) ststement of Financial Activities for the year ended 31 March 2023 Unrestricted Funds 2023 Restricled Funds 2023 Total Funds 2023 Total Funds 2022 Noles Incoming Resources: Donations. Fundraising and Room Hire Interest Received 3,542 3,542 6,437 26 Grants Receivable 306,740 306,740 294,155 Total Incoming Resources 3,542 306,740 310,282 300,618 Resources Expended: Fundraising and Publicity Net Income from Resources Available For Charitsble Applications 3,542 306,740 310,282 300,618 Charitable Expenditure; Cost ol activities for Charitab objectives Management and Administration Total Charitable Expendilure 285,053 23,923 285,053 24,609 275,491 23,857 686 686 308,976 309,662 299,348 Total Resources Expended 686 308,976 309,662 299,348 Net In¢omelExpenditure for the year Gross Translers between funds Net Incomellexpenditure) for the year 2,856 789 3,645 (2,236) 1789) (3,025) 620 1,270 620 1,270 Reconciliation of Funds Tolal funds brought forward 10,253 10,918 21,171 19,901 Total Funds to Carry Fonyard 13,898 7,893 21,791 21,171
R E A C T (Reconciliation, Education and Communty Training) 10 Balance Sheet as at 31 March 2023 Employment of Capital Notes unreStrfCt R05tr1ctsd FuNI8 Funds 2023 2023 Total Funds 2022 Funds 2023 Flxed Assets Tangible Assets 1,080 2,060. 1,428 Current A8Sat8 Deblors and Prepayments Bank and Cash 760 156,394 760 169,312 751 123,923 12,918 Current Llabilities Sundry Credilors and Accruals 150.341 150,341 104 931 Net Current Agsets 12,918 6,813 19,731 19,743 Total A880ts Less Current Llabllltles 13,898 7,893 21,791 21,171 Funds Unrestrict&Y Funds Restricted Funds 13,898 7,893 10,253 10,918 l apFYDve these accnts on behalf ofthe Board of Tntstees and confinn that have made avallable all Tevt red$ inf0mlon Nillred for preparation Karen Marshall Trustee Th¢ not¢8 on page811.18 foffli pat dth&se &xx)unts. Dats
R E A C T (Reconciliation, Education and Community Training) 11 Notes to the accounts for the year ended 31 March 2023 Prlnclpal accouirting policies The finarrial statements hth teen tYepJ&J in arte 4pkat4e Accounbrwj StaThYards In the Unrt83 KingS)n the Chan1 Act {Nort1rn Ire1K1) 2008 A swnmary of Imp)rtant Untsng whh have teen applied consstenlly. is set (Mjt IEknw. Basis of accounting The finala1 statements are prepared in )[darKe wth the hEstorKa cost ¢VenbOn nKJifEd by the revaluab'on of certain fixed assets Taxation The chanty is exempt from tax on rts chantabk Restricled Funds Restncted furTrds are &£OUnt for in &COfdance with the partular ternB of trust arisiry Irom the express implied shes of ts donors in so as these are interd lo be bindiThJ the chanty Vthere sh a noi InteThhJ to be bndirYJ, tsy are taken into acccwnt rwntsed In appropnately degjnated funds. Unrestricted Free ReseThes Free Reserves represent aThK)unl are exreThJable at Ihe discrekn of trUee5 in luthera ol the objÉrb'ves of the chatity aTrJ hich have rK)I teen deSnated for any otrr pjrpose. fuTrJs may h8kl in order to finae capia or captsl expendthire. Incoming Resources Voluntary income or capital is inclLMJed in Slatemenl of FinarKi AGtsviks wFEn tre chanty is ally ents'tl lo it, rts financial value can ts quantsfied wrth reasonable rtaInty and there Is reasonabÈ certainty ol rts uttimale reipl EntinnI lo leg&Es is corsidered estatls the chanty has tEen notsfi&J of a distnbutson ID te maje by the executor5. Ino)n rerved in alvartt of due Ferfonnance urNler a contract is nted lor as deferyed Income until eamed. Grants lor are recojrmsed as inC(e ¥%then Lated CndItionS for enblenknl have been rret All other IrKoffle is Unted for C an rUal bass. Resources Expended All reswrces ex[eIed are Unted for on an &crual ba&s. Chantable &tivrtTres I1the costs of seNtis and grants, SUPF¥)rt costs armj depreciatMM on related assets Costs of generabrg fuThJs similarly Irlude lundraising activitjes Non -staff costs not attnbuted to ore cale90ry of &tivity are alkxaled or apwrtioned pr(Fral lo the staffing of the relevant servrE. Firwce. HR and &Jministratsve staff costs are directly allnbu1ab lo iTrJivKJual &livitses by objective Govemance costs those assccéted wTth consbtutsonal arMI statutory requInEnts. Government grants Grants that late to specfft capital expendrture are treated as deferred Irwre. vthich is then c[ted lo the siaiemenl ol Financial Act¥rtbes over the la,,e asset's uselul1ife. Reven grants are Cfedited to the Statement ol Finawal AcbTrthes In Ihe sane year as the lat exFendrture Is Incur
R E A C T (Reconciliation, Education and Community Training) 12 Tanglble flxed assets The cost of 9le fP)j assets L8 thdr purthase IX, b3eirr aiy Inddental expenses of Depreciation is cabjlated so as to wrile off the cost, or vthation of tarKJible red assets, over the extcted usefiJl economic lives of the a%*ts C(ffirnj. The pmcipal Ual rates used for Ihis purp3se are: Fixtures and Fitting5 25 Redjg Bae 2 Grdnts Recelvable UnreBtricted Restricted 2023 2023 Total 2023 Total 2022 The Nats'onal Lotsry The Nats'onal Lolkry- Better Together Viclims aTrJ SUrvivs SeNtce Troubles Pennanenet Dis8bknient Paymerrt Scheme Co-operaion Ireland Enkalon Foundatio Edui2tK)n Authoiity Annual Grart EducatK)n AUth{ty Gralt Halifax Foundation BBC Chldren li Need Belfast Cathedral Santa &l C Amiagh, 8thidge and Crydlgavrjn C1 E Mitchell Grant Ark Housing 97,037 82,242 97.037 82,242 98.853 94,785 41,455 95,042 23,548 387 442 7,160 7,160 500 7,160 19,948 19,948 4,000 25,671 1,000 500 306,740 1,000 500 306,740 1,165 294.155 3 Fundralslng and Publlclty Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Website MaintenaKe
R E A C T (Reconciliation, Education and Community Training) 13 4 Costs of Activities in For Charltsble Purposes Unrestricted Restricled 2023 2023 Total 2023 Total 2022 Wajes and Salanes Slatt Pensions ProiecVProgramlTutor and Course Matenals Travel ExFenses Slaff Training 144,292 2,429 134,117 4,215 144,292 2,429 134,117 4,215 130,522 1,482 122,103 21,059 325 275,491 285,053 285,053 Management and Admlnlstratlon Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Renl 16,830 1,155 1,171 496 349 1,227 16,830 1,155 1,171 6.954 1,803 2.278 5207 917 2,724 Insurance Heat and Light ststionarylPnnts'rvJlAdvertJ'sir Computer Expenses Telephone Posi4e Accountancy Water Rates Bank Charges General Expenses Depreciation - Fixtures ard Equipmeml 349 1,227 2,450 2,450 2684 4Crf) 131 283 476 23,857 226 19 226 19 686 24,609 686 686 23,923
R E A C T (Reconciliation, Education and CommunityTraining) 14 6 Tanglble Assets Flxtiires and Equipw*nt Total Cost At1 April 2022 Addiliun8 DisrA)sals Al 31 March 2023 33,539 1,318 33,539 1,318 .34,857 34,857 Depreclatlon At 1 April 2022 Charge Disposals At 31 March 2023 32,111 686 32,111 686 32,797 32,797 Net Book Value At 31 March 2023 2,060 2,060 At 31 March 2022 1,428 1,428 7 Debtors and Prépaym•nt$ 2023 2022 Prepayment 760 760 751 751 8 sundry Credltors and Accruals 2023 2022 Afxounkncy Sundry Creditors Deferred Incoffle- Children in Need Deferred Income- The National Lottery- Better Together Deferred Income- The National LGtt8ry Deferred Income- Victims SUNN0 Service lo[> 2,036 3,563 56,432 63,591 20,719 150,341 2.750 3,004 38,000 60,793 384 104.931
R E A C T (Reconciliation, Education and Community Training) 15 Movement in Fund5 Althe Movement Transfers At the 0110412022 In Funds In Funds 3110312023 Unrestricted Funds Gera1 Fund 10,253 2,856 13,898 Restricted Funds Restrted 10,918 12,2361 1789) 7,893 Total Funds 21,171 620 21,791 Net Movement in Funds, included in the above are follows: Incoming Resources Movement Resources Expended in Funds Unre$trlcted Funds General Fund 3,542 16861 2,856 Restricted Funds ReslrKted 306,740 1308,976) (2,236) Total Funds 310.282 {309.662) 620 10 Employee Infomiation 2023 Number 2022 Number Employee Numters 11 11 2023 2022 Staff costs (for atrove persons) WJJes and salar5 SC Secunty 135,170 9,122 144,292 123,352 7,170 130,522
R E A C T (Reconciliation, Education and Community Training) 16 Ind8pendent Examiner Payments 2023 2022 AcCnIanCY Otsr Finalat seIces 1450 2,684 2,6B4 11 Trustees, Remuneration and Beneffts No trustee receN&d any refflunerdtion during the year 31 March 2023 (2022 -NDI . No TNstee received Y mbUr5ernent for aFproved expenses incurred in conneclts)n with the chanty.