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 S￿CceSsfUllY 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 vol￿S 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 C￿adY 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 Se￿iceS
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 dIs￿1vantaged, 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 prod￿ed 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 CO￿er￿ 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 reSoUr￿S 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 eXpe￿S of aca]uisition.
Depreciation i8 Calculat￿ so as to write off the cost, or valuation of taTrJible r￿ed 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- EMp0￿rIrKj Young People
Deferred Income- V￿timS 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.