R E A C T (Reconciliation, Education and Community Training) (Northern Ireland Charity Commlsslon Number: 104972) Report of the Trustees and Financial Statements for the year ended 31 March 2024 Noel Conn & Company Chartered Accountsnts
R E A C T (Reconciliation, Education and Community Training) Accounts for the year ended 31 March 2024 Contents Page Trustees and Other Information.. Report ofthe Trustees........ Statement of Trustees, Responsibilities......................................... Independent Accountants, Report . Statement of Financial Activities......................................... Statement of Financial Position.................. ,10 Notes to the Financial Statements.............................................................................11
R E A C T (Reconciliation, Education and Community Training) Trustees and Other Information Trustees Karen Marshall Clare Irwin Teresa Kelly Julie Burt Roisin Kelly Marion Jamison Barbara Burrows Martin Callan Forbes Hayes Contact Dets118 Unil 14114A Armagh City Shopping Centre Thomas Street Armagh BT617AE Telephone: 028 3752686S Fax,, 028 37526089 Email.. info@reactnl.org Reportlng Accounlant Noel Conn and Company 7 Seven Houses Upper Engllsh Slreel Armagh BT617LA Banker8 Danske Bank 78 Scotch Street Armagh BT617DJ Charlty Commission Nl Number 104972
R E A C T (Reconciliation, Education and Community Training) Trustees report for the year ended 31 March 2024 The Trustees present their report along with the financial statements of the charity for the year ended 31 March 2024. The financial slalements have been prepared in accordance with the accounting policies sel out of page 11. Constitution REACT is a non-incorporaled body and is an accepted charity by HM Revenue and Customs. REACT was registered as a charrty by the Charity Commission Northern Ireland on the 12 May 2016 under number104972. Organisation The Trustees who have served during the year are detailed out on page 3. Who are REACT REACT first opened in Armagh in February 1999. The organisalion, known originally as EPIC Mid Ulster, was established to work with ex-prisoners and their families. Due to the changes in local need the organisaion became REACT, (Reconciliation, Education and Community Training) in 2002. The organisalion has SCceSsfUllY evolved from working wrth a single identity group to working cross community with groups and individuals from all backgrounds, religions, or cultures. REACT operates primarily in the County Armagh, Mourne and Tyrone areas, and is registered as a charity under The Charity Commission for Northern Ireland. REACT has 25 years experience of successfully delivering a range of community support, development and relations projects. REACT currently delivers a range of support services to victims and survivors of the Northern Ireland Troubles and lo children and young Feople primarily identifi&J as al risk, vulnerable or disadvantaged. The organisation adheres lo the Code of Good Governan as sel out by the Charity Commission for Northem Ireland. The Management Committee have the ultimate resp)nsibilily for ensuring the successful delivery of all REACT services, exercising appropriate controls and ensuring accounlabilily, REACT recognises that addressing all the needs of victims and survivors, children and young people is not easily or effectively achieved by working alone, and that by working in partnership and collaboration with a range of slalulory and community agencies we can beller meet the needs of service Ltsers and our community. Service user engagement is core to our ethos. Communicating with and involving our service users al every stage of service development, delivery and evaluation is fundamental. REACT'S Victims and Survivors Steering Group, Youth Committee and Youth Mentoring Working Group provide plafforms for service users to have their volS heard and influence the direction and development of the organisalion. Most importantly, REACT continues lo rise to the challenge of dealing wrth developing needs within the community, promoting empowerment and peace, and being mindful of how best lo provide accessible and responsive services that support and Iransform the lives of those mst in need, vulnerable and disadvantaged. Statement of Public Benefit The Trustees believe tha both our purposes and the activities undertaken in this last financial year CadY satisfy elements of the public benefit requirement.
R E A C T (Reconciliation, Education and Community Training) Victims and Survivors Pro ect The REACT Victims and Survivors Project, funded through ttE VSS Victims Support Programme, supports victims and survivors of the Northern Ireland Troubles from across the community. The aim of the service is to offer a holistic support service which.. 1. Improves mental and physical heatth outcomes, social outcomes and leaming opportunities for victims and survivors 2. Reduces the level of trauma for victims and survivors 3, Promotes engagement and relationships on a cross communty level 4. Supports victims and survivors to engage in legacy issues The REACT Victims and Survivors Project delivers a range of support services including.. Counselling and complementary therapy SeiceS An Outreach Support Service Respite Gardening and Allolmenl Programme Social support events Craft and skills development programmes Mental health and personal development programmes Physical wellbeing prograrnmes Volunteer Scheme Intergeneralional programmes Online virtual support hub Youth Service The Service is funded through National Lottery and Children in Need, supports dIs1vantaged, hard lo reach and al risk young people age 10 to 18 years old living in the Armagh Family Support Hub area. The service supports young people in the commuF)ity, home and school and offers young people a tailored holistic pathway of support both one lo one and in group settings. The aim of the service is lo.. 1. Improve mental and physical health, and social outcomes for young people 2. Support young people lo develop communication and lrfe skills, and build resilience 3. Support young person lo develop positive coping slralegies, Confiden and self-worth The REACT Youth Project delivers a range of support services including.. One lo one community and home based mentoring seNice Mental health and personal development programmes Volunteer Scheme Inlergenerational programmes Youth Summer Scheme Citizenship programmes Service user engagement is core lo REACT'S ethos. Communicating with and involving REACT seNce users at every stage of service development, delivery and evaluation is fundamental. REACT'S Victims and Survivors Steering GfOUP, Youth Committee and Youth Mentoring Working Group provide p13tforms for service users lo have their voices heard and influence the direclion and developmenl of the organisaion.
R E A C T (Reconciliation, Education and Community Training) Plans for the future REACT plans to maintsln the high standard of services provided and continue with the various courses and programmes on each projecl and will continue to seek the necessary funding to do so. Flnanclal revlew and Investment PollGy During the year ended 31 hAarch 2019, the charity received funding of £336,684, and donations, fundraising and other income of £1,635, which yielded a surplus of £19. No investrnents are carrled on by the charty. Rlsk Management The Trustees have examined the major strategic, buslness and operdtional risks thich the charity faces and confirm that systems have been established to enable regular repots to be proded so thal the necessary steps can be taken to reduce these risks. By order of the Trustee8 10 IIL |14- Date Trustee
R E A C T (Reconciliation, Education and Community Training) statement of Trustees, Responsibilities The Trustees are responsible for preparing the Truste8s' Annual Rewrt and the Financial Statements in accordance with the applicable law and United Kingdom Accounting Standards. The law applicable to charities in Northern Ireland requires the trustees to prepare financial slatements for each financlal year. Under thal law the trustees have prepared the financial statements in accordance with Generally. Accepted Accounting Practice in the United Kingdom (accounting standards issued by the Financlal Reporting Council In the UK, including Charities SORP (FRS 1021. Accounting and Reporting by Charities.. Statements of Recommend Practice applicable to Gharities preparing their accounls in accordance wth the Flnancial Reporting Standard applicable In the Unilgj Klngdom and Republic of Ireland (FRS1021 and promulgated by the Institute of Chartered Accountants in Ihe United KingdDm and United Kingdom Law). Under that law the trustees must not approve the financial statements unless they are satlsfied that they give a true and fair view of the slate of the affairs of the charity and of the statement of financial activities of the charity for that period. In preparing Ihese financial statements, the trustees are required to: select suitable aGGounting policies and then apply the consistently; observe the methods and principles in the Charities SORP,, make judgements and estimates that a reasonable and prudent; state whelher the application of accounting standards have teen followed, subject to any material departures disclosed and explained the Financial Statements; prepare the Financial Statemenls on the going COer basis unless it is inappropriate to presume that the charity will conlinue in operation. The trustees are responsible for keeping proper accounting records which dtsclose with reasonable CUracY al any time the financial position of the charity and to enable them lo ensure that the financial statemenls compty wlh the Charities Act (Northern Ireland) 2008 and the Charty (Accounts and Reports) Regulation5 (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hen for taking reasonable steps for the prevention and detecfion of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the c£)rporate and financial Information induded on Ihe charilies website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may drffer from legislation in olherjurisdiGtions. Statement as to disclosure to our Independent Examiner In so far as Ihe trustees are aware at the timing of approving our trustees, annual report,, there is no relevant information of which the charitable company's INJependenl Examlner is unaware; and the trustees have taken all steps thal they ought to have taken to make themselves aware of any levant Informatlon and to establish that the company's Independent Examiner is aware of that information. Reportlng Accountants A resolution to re-appoint Noel Conn & Company, will be proposed at the annual general meeting. By Order of Ihe b)ard By order of the Tru8tee8 iolii JL* Trustee Date
R E A C T (Reconciliation, Education and Community Training) Independent Examiner's report for the year ended 31 March 2024 We report on the accounts of REACT for the year ended 31 March 2024, vthich are set out on pages 9 to16. Respective responsibilities of charity trustees and examiner As the charrty's trustees you are responsible for the preparatDn of the untS in accordance with the Charities Act (Northern Ireland) 2008. 11 is our responsibility lo.. examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Commission under section 65(9){bl of the Charities Act state whether particular matters have come lo my attention. Basis of independent examinerfs report We have examined the charlly accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9llbl of the Charr(ies Acl. Our examination included a review of the accounting records kept by the charrty and a companson of the accounts presented with those records.11 also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity Iruslees concerning any such matters. Our role is lo state whether any material matters have come lo my attention giving me cause lo believe: 1. Tha accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting 3. That the accounts do not comply with the accounting requirements of the Charities Ad 4. That there is further information needed for a proper understanding of the accounts to be feached. Independent examinerfs statement We have {mpleted our examination and have no concerns in respect of the matters (1110 (41 listed above and, in connection with following Ihe Directions of the Charity Commission for Northern Ireland, We have found no mallers that r4uire drawin to yotsr alle lion. Noel Conn & Company Chartered Accountants 7 Seven Houses Upper English Street Amiagh BT617LA 5 December 2024
R E A C T (Reconciliation, Education and Community Training) Statement of Financial Activities for the year ended 31 March 2024 Unreslrlcted Funds 2024 Restricted Funds 2024 Total Funds 2024 Total, Funds 2023 te Incoming Resources: Donations, Fundraising and Room Hire Interest Received 1,635 1,635 3,542 Grants Receivable 336,684 336,684 299,580 Total Incoming Resources 1,635 336,684 338,319 303,122 Resources Expended.. Fundraising and Publicity Net Income from Resources Available For Charitable Applications 1,635 336,684 338,319 303,122 Charitsble Expenditure: Cost of activities for charitable objectives Management and Administration Total Charltable Expendlture 308,114 29,671 308,114 30,186 277,893 24,609 515 515 337,785 338,300 302,502 Total Resources Expended 515 337,785 338,300 302,502 Net IncomelExpenditure for the year Gross Transfers between funds Net Incomel{expenditure) for the year 1,120 13,857 (12,7371 (1,101) 13,857 12,756 19 620 19 620 Reconciliation of Fund8 Total funds brought forward 13,898 7,893 21,791 21,171 Total Funds to Carry Forward 1,161 20,649 21,810 21,791
R E A C T (Reconciliation, Education and Community Training) Balance Sheet as at 31 March 2024 Employm8nt of Capltal Njtes Unrestricted Restrfcted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Fixed Assets Tangible Assets 736 809 1,545 2,060 Current Assets Debtors and Prepayments Bank and Cash 797 174,870 .66 797 175,295 17 760 169,312 425 Current Liabilities Sundry Creditors and Accruals 155,827 155,827 150,341 Net Current Assets 425 19,840 20,265 19,731 Total Assets Less Current Llabilitles 1,161 20,649 21,810 21,791 Funds Unreslrtcted Funds Restricted Funds 1,161 20,649 21,810 13,898 7,893 21,791 l approve these accounts on behalf of the Board of TNslees and confimi that we have rnade available all relevant records and information requlred for their preparation Karen Marshall Trustee The notes on pages 11-16 lonn part of thes8 accounts. Date
R E A C T (Reconciliation, Education and Community Training) 11 Notes to the accounts for the year ended 31 March 2024 Principal accounting policies The financial slalemenls have been prepared in accordance with applicable AGGounling Standards in the United Kingdom and the Charities Act (Northern Ireland) 2008 A summary of the more importanl &counling policies, vthich have been applied consistently, is set out below. Basis of accounting The financial statements are prepared in &cordance with the historical cost convention modified by the revaluation of certain fixed assets. Taxation The charity is exempt from tax on rts charitable activities. Restricted Funds Reslricled funds are accounted for in accordance with the particular temis of trust arising from the express or implied wishes of the donors in so far as these are intended lo be binding on the charfty. Where such wshes are not intended lo be binding, they are taken inlo account and recognised in appropriately designated funds. The Trustees have designated £8,000 for Redundancy, £3,000 for Legal Fees and £2,000 for Development from the money held within their General No 2 Arxounl. Unrestricted Free Reserves Free ReseNes represent amount thich are expeThlable al the discretion of the trustees in furtherance of the objectives of the charity and which have not been designated for any other purpose. Such funds may be held in order to finan working Gapilal or capital expenditure. Incoming Resources Voluntary income or capital is included in the Stalemenl of Financial Aclivrties when the charity is legally entitled lo it, ils financial value can be quanltfied with reasonable certainly and there is reasonable certainly of its ultimate receipt. Entitlement lo legacies is considered established when the charity has been notrfied of a distribution to be made by the executors. Income received in advance of due performance under a contract is &counted for as deferred income until earned. Grants for activities are recognised as income when the related conditions for legal enlrtlement have been mel. All other income is accounted for on an accrual basis. Resources Expended All reSoUrS expended are accounted for on an accrual basis. Charitable activities include cosls of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non -staff costs not attributed lo one category of activity are allocated or apportioned prtsrat to the staffing of the relevant service. Finance, HR and adminislralive staff costs are directly attribLrtable to individual activities by objective. Govemance costs are those associated with constitutional and slalutory requirements. Govemment grants Grants that relate to specrfic capital expenditure are treated as deferred income, which is then credited to the Slalemenl of Financial Activities over the related asset's useful life. Revenue grants are Grediled to the Statement of Financial Activities in the same year as the related expenditure is incurred.
R E A C T (Reconciliation, Education and Community Training) 12 Tangible fixed assels The cost of tangible fixed assets is their purchase cost, logether th any incidental eXpeS of aca]uisition. Depreciation i8 Calculat so as to write off the cost, or valuation of taTrJible red assets, over the expected usefijl econom lives of the assets concemed. The principal annual rates for this purwse are,. Flxtures and Filtings 25 ReducirrfJ Balance Grants Receivable Unrestricted Restrictsd 2024 2024 Total 2024 Total 2023 The National Lottery- Empowering Young People The National Lottery- Better Together ctims and SuN1vo SeNice Troubles Permanent Disablement Payment Sheme Nl Community Development Granl BBC Children in Need Amiagh, Banbridge and Craigavon Council Youth Action Nl E Mitchell Grant Ark Housing 110,327 101146 74,420 12,720 4,000 31671 200 110,327 101146 74,420 11720 4000 31671 200 97,037 82,242 98,853 19,948 200 200 1,000 500 299,580 336,684 336,684 Fundraising and Publicity Unrestrfcted Restrlcted 2024 2024 Total 2024 Tolal 2023 Website Maintenan
R E A C T (Reconciliation, Education and Community Training) 13 4 Costs of AGlivities in For Charltsble Purposes Unrestricted Restricted 2024 2024 Totsl 2024 Total 2023 Wages and Salaries Staff Pens5ons ProjecUProgramtrutor and Course Materials Travel Expenses Staff Training 162,597 1,425 139,386 4335 471 308,114 161597 1,425 139,386 4,235 471 308,114 144,292 2,429 126,957 4,215 277,893 Ilanagement and Admlnlstrali¢Jn Unrestrlcted Restrlcted 2024 2024 Total 2024 Total 2023 Rent Insurance Repairs Heal and Llgm SlalionarylPrintinglAdvertising Computer Expenses Telephone Accounlancy Bank Charges General Expenses Deprec5allon- Flxlures and Equipmemt 10,833 1,551 10,833 1,557 1,435 1425 4053 1395 1791 1,896 232 54 515 30,186 16,830 1,155 2,425 5,053 3,395 2,791 1,896 232 1,171 496 349 1,227 2,450 226 19 686 24,609 515 515 29,671
R E A C T (Reconciliation, Education and Community Training) 14 6 Tanglble Assets Fixtures and Equlpment Total Cost At 1 April 2023 Additions Disposats At 31 March 2024 34,857 34,857 34,857 34,857 Depreciation At 1 April 2023 Charge Disposals At 31 March 2024 32,797 515 32,797 515 33,312 33,312 Net Book Value At 31 March 2024 1,545 At 31 March 2023 2,060 2,060 Dabtors and Prepayments 2024 2023 Prepayment 797 797 760 760 8 Sundry Creditors and Accruals 2024 2023 Accountancy Sundry Cteditors Deferred Income- Children in Ne Deferred Income- The National Lottery- Beller Together Deferred Income- The National Lottery- EMp0rIrKj Young People Deferred Income- VtimS Survivors ServKe 4512 297 11,690 52,736 70,905 15,687 155,827 4,000 2,036 3,563 56,432 63,591 20,719 150,341
R E A C T (Reconciliation, Education and Community Training) 15 Movement Sn Funds At the Movement Transfers At the 0110412023 In Funds In Funds 3110312024 Unrestrlcted Funds General Fund 13,898 1,120 (13,85n Restricted Funds Restricted 7,893 (1,101) 13,857 20,649 Total Funds 21,791 19 21,810 Net Ntovement in Funds, included In the above are follows: Incoming Resources Movement Resources Expended in Funds Unrestrlcted Funds General Fund 1,635 {5151 1,120 Restrfcted Funds Restricted 336.684 (337,785) (1,101) Total Funds 338,319 (338,3aD} 19 10 Employee Informatlon 2024 Number 2023 Number Employee Numbers 10 10 11 11 2024 2023 staff costs (for the above persons): Wages and salaiies SoGial Se(rIty 152,015 10,582 162,597 135,170 9,122 144,292
R E A C T (Reconciliation, Education and Community Training) 16 11 Independent Examlner Payments 2024 2023 Accountancy Other Financial Services 1,896 2,450 1,896 2,450 12 Trustees, Remun8r8tlon and Beneflts No trustee received any remuneratlon durlng the year ended 31 March 2024 (2023 -Nil). No Trustee received any relmbursement for approved expenses Incurred In connectlon with the charity.