R E A C T (Reconciliation, Education and Community Training) (Northem Ireland Charity Commission Number: 104972 Report of the Trustees and Financial Statements forthe year ended 31 March 2025 Noel Conn & Company Chartered Accountants
R E A C T (Reconciliation, Education and Community Training) Accounts for the year ended 31 March 2025 Contents Page Trustees and Other Infomiation.................................. Report of the Trustees.............................. Statement of Trustees, Responsibilities.................................................................... Independent Accountants, Report............................ statement of Financial Aclivities............................... statement of Financial Position..............................................................................10 Notes to the Financial Statements.............................................................................11
R E A C T (Reconciliation, Education and Community Training) Trustees and Other Infomlation Truslees Karen Marshall Clare Irwin Teresa Kelly Julie Burt Roisin Kelty Marion Jamison Barbara Burrows Martin Callan Forbes Hayes Contact Details Unit 14114A ArmwJh City Shopping Centre Thomas Street Amagh BT617AE Telephone.. 028 37526869 Fax.. 028 37526089 Email- info@reaclni.org Reporting Accountant Noel Conn and Company 7 Seven Houses Upper English Slreel Armagh BT617LA Bankers Danske Bank 78 Scotch Slreel Armagh BT617DJ Charity Commission Nl Number 104972
R E A C T (Reconciliation, Education and Community Training) Trustees report for the year ended 31 March 2025 The Trustees present their rep)rt along wlh the financial slalemenls of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set 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 charty 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 Amiagh in February 1999. The organisation, known originally as EPIC Mid Ulster, was established lo work with ex-prisoners and their families. Due to the changes in local need the organisalion became REACT, (Reconciliation, Education and Community Training) in 2002. The organisalion has successfulty evolved from working with a single identity group to working cross community wth 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 chikjren and young Feople primarily identifi1 as al risk, vulnerable or disadvantaged. The organisalion adheres lo the Code of Good Governance as sel out by the Charity Commission for Northem Ireland. The Management Committee have the ultimate reswnsibility for ensuring the successful delivery of all REACT services, exercising appropriate controls and ensuring accountability. 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 statutory and community agencies we can tEtter meet the needs of service users and our community. Service user engagement is core lo 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 platforms for service users lo have their vol5 heard and influence the direction and development of the organisation. Most importantly, REACT continues lo rise to the challenge of dealing with developing needs wilhirj the community, promoting empowerment and peace, and beirig mindful of how best to provide accessible and responsive services that support and transform the lives of those most in need, vulnerable and disadvantaged. statement of Public Benefit The Trustees believe that both our purposes and the tiVItieS undertaken in this last financial year clearly satisfy elements of the public benefit requirement.
R E A C T (Reconciliation, Education and Community Training) Victims and SuNivors Pro ecl The REACT Victims and Survivors Project, fLtnded through the 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 health outcomes, social oulcomes and learning opportunities for victims and survivors 2. Reduces the level of trauma for victims and survivors 3. Promotes engagement and relationships on a cross community level 4. Supports victims and survivors lo engage in legacy issues The REACT Victims and Survivors Project delivers a range of support servi$ including.. Counselling and complementary therapy services An Outreach Support Service Respite Gardening and Allotment PrtsJramme Social support events Craft and skills development programmes Mental health and personal development programmes Physical wellbeing programmes Volunteer Scheme Inlergenerational programmes Online virtual support hub Youth Service The Service is funded through National Lottery and Children in Need, supports disadvantaged, hard to reach and at risk young people age 1010 18 years old living in the Armagh Family Support Hub area. The service supports young people in the community, home and sch[1 and offers young people a tailored holist pathway of support both one to 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 communiGalion and life skills, and build resilience 3. Support young person lo develop positive coping slralegies, Confiden and self-worth The REACT Youth Project delivers 2 range of support seNices including.. One to one community and home based mentoring service enlal health and personal development programmes Volunteer Scheme Inlergeneralional programmes Youth Summer &heme Citizenship programmes Service user engagement is core to REACT'S ethos. Communicating with and involving REACT seNice 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 platforms for Servi users to have their voices heard and influence the direclior) and development of Ihe organisalion.
R E A C T (Reconciliation, Education and Community Training) Plans for the future REACT plans to maintain the high standard of services provided and continue vith the various courses and programmes on eaGh project and will continue lo seek the necessary funding to do so. Financlal review and Investment Policy During the year ended 31 March 2025, the charity reiVed funding of £226,472, and donations, fundraising and other income of £8,368, which yielded a surplus of £14,936. No investments are carried on by the charity. Ri$k Management The Trustees have examined the major slralegic, business and operational risks which the charity faces and confirm that systems have been estsblished to enable regular reports lo be produced so that the necessary steps can be taken lo reduce Ihese risks, By order of the Trustees Trustee Date
R E A C T (Reconciliation, Education and Community Training) Statement of Trustees, Responsibilities The Trustees are responsible for preparing the Trustees, Annual Report and the Financial Slalemenls in accordance with the applicable law and United Kingdom Accounting Standards. The law applicable lo charities in Northern Ireland requires the Iruslees lo prepare financial slalements for each financial year. Under that law the trustees have prepared the financial slalemenls in accordance with Generally Accepted Accounting Practice in the United Kingdom (accounting standards issued by the Financial Reporting Council in the UK, including Charities SORP IFRS 102). Accounting and Reporting by Charities.. Statements of Recommended Practice applicable lo charities preparing their acLounls in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 1021 and promulgated by the Institute of Chartered Accountants in the United Kingdom and United Kingdom Lawl. Under that law the Iruslees musl not approve the financial slalemenls unless they are satisfied that they give a true and fair view of the slate of the affairs of the charity and of the slalemenl of financial activities of the charity for that period. In preparing these financial slalemenls, the trustees are required lo.. select suitable accounting policies and then apply the consislenlly., observe the methods and principles in the Charrties SORP., make judgements and estimates that a reasonable and prudent., slate whether the application of %counling standards have teen followed, subject lo any material departures disclosed and explained the Financial Slalemenls,, prepare the Financial Statements on the going concern basis unless it is inappropriate lo presume that the charity will continue in operation, The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime the financial position of the charity and lo enable them lo ensure that the financial slalemenls comply wlh the Charities Act (Northern Ireland) 2008 and the Charity (Accounts and Reports) Regulations (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for Ihe prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charities website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may drffer from legislation in other jurisdictions. Statement as to disclosure to our Independent Examiner In so far as the Iruslees are aware al the liming of approving our trustees, annual report.. there is no relevant information of which the charrtable company's Independent Examiner is unaware,, and the Iruslees have taken all steps that they ought to have taken lo make themselves aware of any relevant information and to establish that the company's Independent Examiner is aware of that information, Reporting Accountants A resolution lo re-appoint Noel Conn & Company, will be proposed al the annual general meeting. By Order of the board By order of the Trustees Trustee Date
R E A C T (Reconciliation, Education and Community Training) Independent Examinerfs report for the year ended 31 March 2025 We report on the accounts of REACT for the year ended 31 March 2025, which are sel oul on pages 9 to 16. Respective responsibilities of charity trustees and examiner As the charrty's trustees you are resp)nsible the preparatK)n of the &counls in accordance with the Charities Act (Northern Ireland) 2008. l is our responsibilty to-. examine the accounts under section 65 of the Charrties Act follow the pr(xedures lahj down in the general Direclions given by the CommiSs)n under section 65191{bl of the CharFlies Act slate vjhelher partular matters have come lo my attenlion. Basis of independent examinerfs report We have examined the charity OUnts as required under sli0n 65 of Ihe Charities Act and our examinalion was carried oul in accordance with the general Direclions given by the Chanty Commission for Northem Ireland under seCtn 65191(bl of the Charrties Act. Our examination included a review of the accounling records kept by the charty and a compaTison of the CountS presented wrth those records.11 also included consideratKin of any unusual items or disclosures in the a(xounts, and seeking explanations from you as charity trustees concerniThJ any such matters. Our role is to slate whether any rnalerial mallers have come to my attention giving me cause lo believe: 1. That &counting records were not kept in ac£ordancE Vath Sect)n 63 of the Charities Act 2. That the accounts do not accord with tho* accounti 3. That the accounts do not comply with the accounting ruIrementS of the Charities Act 4. That there is further InfmatIOn needed for a proper understanding of the acc£sunts to be reached. Independent examinerfs statement We have completed our examination and have no COnmS in respect of the matters (1) to (41 listed above and, in connection wth following the Direclions of the ChaTily Commission for Northern Ireland, We have found no matters that require drawing lo r attention. Noel Conn & Company Chartered Accountants 7 Seven Houses Upper English Streel Annagh BT617LA 26 November 2025
R E A C T (Reconciliation, Education and Community Training) Statement of Financial Activities for the year ended 31 March 2025 Unrestricted Funds 2025 Restricted Funds 2025 Total Funds 2025 Total Funds 2024 Notes Incoming Resources: Donations, Fundraising and Room Hire Interesl ReiVed 8,368 8,368 1,635 Grants Re1vable 15,000 211,472 226,472 336,684 Total Incoming Resources 23,368 211,472 234,840 338,319 Resources Expended: Fundraising and Publicity Net Income from Resources Available For Charitable Applications 23,368 211,472 234,840 338,319 Charitable Expenditure: Cost of activities for charitable objectives Management and Administration 195,373 23,926 195,373 24,531 308,114 30,186 605 Totsl Charitable Expenditure 605 219,299 219,904 338,300 Totsl Resources Expended 605 219,299 219,904 338,300 Net IncomelExpenditure forthe year Gross Transfers between funds Net Incomel(expenditure) for the year 22,763 8,372 14,391 (7,827) 8,372 545 14,936 19 14,936 19 Reconciliation of Funds Total funds brought forward 1,161 20,649 21,810 21,791 Total Funds to Carry Forward 15,552 21,194 36,746 21,810
R E A C T (Reconciliation, Education and Community Training) 10 Balance Sheet as at 31 March 2025 Employment of Capitsl Notes Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Tolal Funds 2024 Fixed Assets Tangible Assets 552 1,263 1,815 1,545 Current Assets Deblors and Prepayments Bank and Cash 799 88,308 89,107 799 103,308 104, 07 797 175,295 176,092 15,000 15,000 Current Liabilities Sundry Creditors and Accruals 69,176 69,176 69,176 155,827 69,176 T5T7 55, Net Current Assels 15,000 19,931 34,931 20,265 Total Assets Less Current Liabilities 15,552 21,194 36,746 21,810 Funds Unreslricted Funds Restricted Funds 15,552 21,194 36,746 1,161 20,649 21,810 l approve these accounls on behaEf of the Board of Ttuslees and confinn that v have made available all relevant records and information r4uired for their prepardlion Karen Marshall Trustee The notes on pages 11-16 lo part of these unts. Date
R E A C T (Reconciliation, Education and Community Training) 11 Notes to the accounts for the year ended 31 March 2025 Principal accounting policies The financial slalements have been prepared in accordance with applicable Accounting Standards in the United Kingdom and the Charities Act (Northern Ireland) 2008 A summary of the more important accounting policies, which have been applied consistently, is sel out below. Basis of accounting The financial slalemenls are prepared in accordance with the historical cost convention modified by the revaluation of certain fixed assets. Taxation The charity is exempl from tax on rts charitable aclivilies. Restricted Funds Reslricled funds are accounted for in accordance with the particular terms of trust arising from the express or implied wishes of the donors in so far as these are intended lo be binding on the charity. Where such wishes are not intended lo be binding, they are taken into 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 AcLount. Unrestricted Free Reserves Free Reserves represent amount which are expendable al the discretion of the Iruslees 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 lo finance working capital or capital expenditure. Incoming Resources Voluntary income or capital is included in the Slalement of Financial Activities then the charity is legally entitled lo it, ils financial value can be quantified with reasonable certainly and there is reasonable certainly of its ultimate receipt. Enlitlemenl la legacies is considered established when the charity has been nolrfied of a distribution to be made by the executors. Income received in advance of due performance under a contract is accounted for as deferd income until earned. Grants for activities are recognised as income then the related conditions for legal enlillemenl have been mel. All other income is acc£Junted for on an accrual basis. Resources Expended All reSoUrS expended are accounted for on an accrual basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Cos15 of generating funds similarly include fundraising aclivilies. Non -staff costs not allribuled to one category of activity are allocated or apportioned pro-ral lo the staffing of the relevant service. Finance, HR and administrative staff costs are directly attributable lo individual activities by objective. Govemance costs are those associat&Y with consliluliona5 and slalulory requirements. Government grants Grants that relate to specific capital expenditure are Irealed as deferred income, which is then credited lo the Slalemenl of Financial Activities over the related asset's useful life. Revenue grants are credited lo 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 assets The cost of tangible fixed assets IS their purchase cost, together vath any inc*Jenlal eXnSeS of qUiSition. Depreciation is calGuEated so as to vKile off the cost. or valuation of tangible fixed assets, over ttE eXted useful economic lives of the assets conrned. The principal annual rates used for this purwse are.. Fixtures and Fitlings 25 Reducing Balance Grants Receivable Unrestricted Restricted 2025 2025 Total 2025 Total 2024 The National Lottery - Empowering Young People The National Lottery - Better Togelher Victims and Survivors serVe Troubles Permanent Disablement Payment Sherr Nl Community Developmenl Grant BBC Children in Need Armagh, Banbridge and Craigavon COU11 Youlh Action Nl Halrfax Foundation Garfield Weston Foundation 72,906 41,930 85,923 5,713 72,906 41,930 85,923 5,713 110,327 102,146 74,420 12,720 4,000 32,671 200 200 5,000 5,000 15,000 226,472 15,000 15,000 211,472 336,684 Fundraising and Publicity Unrestricted Restricted 2025 2025 Total 2025 Total 2024 Website Maintenance
R E A C T (Reconciliation, Education and Community Training) 13 Costs of Activities in For Charitable Purposes Unrestricted Restricted 2025 2025 Total 2025 Total 2024 Wages and Salaries Slaff Pensions ProjectlPrc4Jramrrutor and Course MaleriaLs Travel Expenses Staff Trainir¥J 140,836 1,173 50,550 2,294 520 195,373 140,836 1,173 50,550 2,294 520 195,373 162,597 1,425 139,386 4,235 471 308,114 Management and Administration Unrestricted Restricted 2025 2025 Total 2025 Total 2024 Rent Insuran Repairs Heal and Light StationarylPrintinglAdvertising Computer Expenses Telephone Accountancy Bank Charges General Expenses Depreciation - FiXtuS and Equipmemt 12,636 1,596 377 12,636 1,596 377 10,833 1,557 1,435 2,425 5,053 3,395 2,791 1,896 232 54 515 30,186 1,947 2,773 600 2,263 1,424 260 1,947 2,773 600 2,263 1,424 260 50 605 24,531 605 605 23,926
R E A C T (Reconciliation, Education and Community Training) 14 Tanglble Assets Fixlures and Equlpment Tolal Cost At1 April 2024 Additions Disposals At 31 March 2025 34,857 875 34,857 875 35,732 35,732 Depreciation At 1 April 2024 Charge Disposats At 31 March 2025 33,312 605 33,312 605 33,917 33,917 Net Bookvalue At 31 March 2025 1,815 1,815 At 31 March 2024 1,545 1,545 Debtors and Prepayments 2025 2024 Prepayment 799 799 797 797 Sundry Creditors and Accruals 2025 2024 Accountancy Sundry Creditors Deferred InoJme- Children in Need Deferred Income- The NationaI Lottery- Better Together Deferred IncA)me- The National Lottery- Empowering Young People rkferr&l Income- wlmS Survivors serVe 1,500 4,512 297 11,690 52,736 70,905 15,687 155.827 1,000 17.808 35,768 13,100 69,176
R E A C T (Reconciliation, Education and Community Training) 15 Movement in Funds At the Movement Transfers At the 01104r2024 In Funds In Funds 3110312025 Unrestricted Funds General Fund 1,161 22,763 (8,372) 15,552 Restricted Funds Reslncted 20,649 11,827) 8,372 21,194 Total Funds 21,810 14,936 36,746 Net Movement in Funds, included in the above are follow5: Incoming Resources Resources Expended Movement in Funds Unrestricted Funds General Fund 23,368 (605) 22,763 Restricted Funds Reslricled 211,472 (219,299) (7,827) Total Funds 234,840 (219,9041 14,936 10 Employee Information 2025 Number 2024 Number Employee Numters 10 10 2025 2024 Staff costs (for the above peons).. Wages and salaries Social Security 132,614 8,222 140,836 152,015 10,582 162,597
R E A C T (Reconciliation, Education and Community Training) 16 11 Independent Examiner Payments 2025 2024 Accountancy Other Financial Services 1,424 1,896 1,424 1,896 12 Trustees, Remuneration and Benefits No trustee received any remuneration during the year ended 31 March 2025 (2024 -Nill. No Trustee received any reimbursement for approved expenses incurred in connection with the charity.