HMRC Charitie5 Reference No. XR75454
AFRICAN AND CARIBBEAN SUPPORT
ORGANISATION NORTHERN IRELAND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Registered with The Charity Commission for Northern Ireland NIC105267

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
CONTENTS
Page
Charity information
Report of the management committee
Independent auditor's report
Statement of financial activities
Balance sheet
Notes to the financial statements
9-14

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
CHARITY INFORMATION
Management Committee
Dr Livingstone Thompson
Lorraine Gatsi-Barnett
Simon Barr
Lilian Vellem
Clover Watts
Anurag Deb
Chairperson
Treasurer
Business Manager
Omer Osman
HMRC Charities Reference number
XR75454
The Charity Commisslon for Northern
Ireland number
NIC105267
Office
9 Lower Crescent
Belfast
BT7 1NR
Independent auditor
Johnston Kennedy DFK
Chartered Accountants
10 Pilots View
Heron Road
Belfast
BT3 gLE
Bankers
AIB (NI)
35 University Road
Belfast
BT71ND

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
REPORT OF THE MANAGEMENT COMMITTEE
FOR THE YEAR ENDED 31 MARCH 2023
The management committee presents their annual report together with the aLtdited financial slatements for the year
ended 31 March 2023.
Structure, governance and management
Gover
document
African and Caribbean Support Organisation Northern Ireland has been granted charitable status by HM Revenue
& Customs, under reference XR75454 and is registered wilh The Charity Commission for Northern Ireland under
charity number 105267.
Mana
ement Commiltee
The charity is controlled by the management committee. The committee meets a minimum of six times Fer year,
with additional meetings being held whenever deemed necessary, to oversee the day to day running of the charity.
The committee meetings are required to be attended by a minimum of three elected committee members.
Principal activities
The organisation is established to advance education, relieve poverty, protect and promote public health and to
promote the benefit of the inhabitants and in particular the communities of African and Caribbean descent living in
Northern Ireland. This assistance is primarily aimed at individuals and community groups ofAfrican, Mixed Heritage
andlor West Indian origin and descent and their dependents {hereinafter called the "beneficiaries") living in
Northern Ireland (hereinafter called the "area of benefit").
Help and assislan¢e is provided regardless of age, gender. disability, sexual orientation, nationality, ethnic identity,
political or religious opinion. This is done by liasing with the statutory authorities. communily and voluntary
organisations and the beneficiaries in a common effort to advance education and to provide facilities in the interests
of social welfare for recreation or other leisure-time occupalion with the objective of improving the conditions of life
for the said beneficiaries.
In particular the charity aims in the area of benefit to assist individuals=_
(a) in need, hardship or distress within the Caribbean, African, Mixed Heritage andlor West Indian communities, in
particular Ihrough advocacy and the provision of advice and support.,
(bl advance education in all matters relating to Caribbean, African. Mixed Heritage andlor West Indian arts, history.
traditions. language and culture. thereby promoting good race relations in an effort to foster a sentiment in favour of
equality and diversity and thereby endeavouring to eliminate racial discrimination",
(cl preserve and protect good heallh. particularly but not exclusively through the provision of forums, projects.
seminars and workshops.,
(dl in particular those of Caribbean. African, Mixed Heritage andlor West Indian origin with their education and
training who through their social and economic conditions are in need and unable to gain employment. This is
achieved by assisting in the provision of facilities, forums, projects. classe5 and seminars necessary for such
training and education so as to enable them to acquire and develop vocational skills.,
(e) advance any other exclusively charitable purpose which the management committee may from time to time
decide in accordance with the objectives of the charity.
Achievements and performance
The committee are pleased to report that they have continued to make progress with their aims in the currenl period
of operation.

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Financial review
The financial statements show net incoming resources of £22,434 which have been transferred lo reserves. The
principal source of income in the year Lsnder review is funding income.
Reserv
The unrestricted reserves of the charity at 31 March 2023 amounted to £5,160. The restricted reserves of the
charity at 31 March 2023 amounted to £28,450
Our policy is to increase our general reserves to ideal levels by means of accumulating the net annual income
surplus.
Management Committee
The following management committee members have held office during the period to 31 March 2023..
Dr Livingstone Thompson (Chairperson)
Lorraine Gatsi-Barnett (Treasurer)
Simon Barr
Michael Gibbs
Lilian Vellem
Clover Watts
David Johnston
Anurag Deb
(Resigned May 2022)
(Resigned August 2022)
None of the members of the management Committee held a beneficial interest in the assets ofthe charily.
Each year the retiring office bearing committee members shall be eligible for r&election for up to three consecutive
years, thereafter a member shall take a compulsory break of at least one year.
The management committee will have the power to Co-opt up to three additional members and also invite staff to
attend meetings whenever appropriate but they shall not have the power to vote.
Statement of management committe responsibilities
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in Northern Ireland requires the trustees lo prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and
application of resources of the charity for that period. In preparing these financial statements. the trustees are
required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2019 {FRS 102).,
make judgements and accounting estimates thal are reasonable and prudent-,
state whether applicable UK Accounling Standards have been followed, subject to any material departures
disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in operalion.
The trustees are responsible for keeping adequate accounting records Ihat are sufficient to show and explain the
charity's transactions and disclose wilh reasonable accuracy at any time the financial position of the charity and
enable them lo ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008, the
Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and the provisions of the trust deed. They
are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Auditor
A resolution proposing that Johnston Kennedy DFK be reappointed as auditor of the charity will be put to the Annual
General Meeting.
Statement of disclosure to auditor
So far as the management committee at the date of approving this report is aware, there is no relevant audit
infomiation of which the charity's auditor is unaware. Additionally, the management committee have taken all the
necessary steps that they ought to have taken as a management committee in order to make themselves aware of
all relevant audit information and to eslablish that the charity's auditor is aware of that information.
Political and charitable donations
During the year the charity made no political or charitable contributions.
On behalf of the board
Lorraine Gatsi-Barnett
Treasurer

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF AFRICAN & CARIBBEAN SUPPORT ORGANISATION NI
Opinion
We have audited the financial statements of African and Caribbean Support Organisation Northern Ireland (the
'charity') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet
and 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 Uniled Kingdom Accounting Standards,
including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Practice).
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts
and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to
the charity's trustees 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 charity
and the charity's trustees as a body. for our audit work, for this report, or for the opinions we have fomed.
In our opinion Ihe financial statement5'.
give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of ils incoming resources
and expenditure of resources, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepled Accounting Practice., and
have been prepared in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
Basis for opinlon
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and app5icable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit ol
the financial statements section of our report We are independent of the charity in accordance with the 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 olher ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficienl and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the tharity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in
the annual report of the management committee. other than the financial stalements and our auditor's report
thereon. Our opinion on the financial statements does not Cover the other information and. except to the extent
olherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection 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 lo 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 perfomied, we conclude that there is a material rnisstatement of this other information, we are required to
report that fact.
We have nothing to report in this regard.

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF AFRICAN & CARIBBEAN SUPPORT ORGANISATION NI
Matters on which we are required to report by exceptlon
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the
audit, we have not identified malerial misstatements in the management committee report.
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports)
Regulations (Northern Ireland) 2015 requires us to report to you if, in our opinion..
the information given in the financial statements is inconsistent in any material respect with the trustee's report.,
or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records., or
we have not received all the infomation and explanations we require for our audit.
Responslblllties of the management committee
As explained more fully in the statement of management committee responsibilities, the trustees 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 trustees 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 trustees are responsible for assessing the charity's ability to continue as a
going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of
accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic
alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 65{3)Ibl of the Charities Act (Northern Ireland) 2008 and report in
accordance with regulations made under section 66 of that Act.
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 detect a material misstatement when it exisls. Misstatements can arise from fraud or
error and are considered material if. individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities is available on the Financial Reporting Council's website at: https.'Il
www.frc.org.ukJauditorsresponsibilities. This description forms part of our auditor's report.
Mr Duncan Graham (Senior Statutory AuditOT}
for and on behalf of:
Johnston Kennedy DFK, Statutory Auditor
Chartered Accountants
10 Pilots Vlew
Heron Road
Belfast
BT3 9LE
Date:

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2023
Restricted Unrestrlcted
funds
funds
Total
2023
Total
2022
Notes
Income and endowments from:
Income from charitable activities
Donations
75,594
7,536
83,130
44,271
1,717
Total income and endowments
75,594
7,538
83,132
45,988
Expenditure on:
Charitable aclivities
57.568
3,130
60,698
35.813
Total expenditure
57.568
3,130
60,698
35.813
Net income
18.026
4,408
22,434
10.175
Transfers between funds
Net movement in funds
18,026
4,408
22,434
10,175
Reconciliation of funds
Total funds brought forward
10,424
752
11,176
1.001
Total funds carried forward
28.450
5,160
33,610
11.176
Incoming resources and resources expended
Majority of incoming resources and resources expended are restricted and have been designated for specific
purposes.
Continuing operations
The statement of financial adivities has been prepared on the basis that all operations are continuing operations.
Total recognised gains and losses
There are no recognised gains and losses other than those passing through the statement of financial activities.
Historical cost
The results as disclosed in the statement of financial activities and the surplus for the year have been presented on
an historical basis.
Comparatlves
The comparative5 of amounts by fund have been disclosed in notes 3 and 4.
The notes on page5 9 to 14 form part of these financial statements

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
BALANCE SHEET
ASAT31 MARCH 2023
2023
2022
Notes
Fixed assets
Tangible assets
1,698
2,359
Current assets
Debtors
Cash at bank and in hand
10
27,504
3,294
53,281
53,281
30,798
Creditors: amounts falling due within
one year
11
(21,369)
(21.981}
Net current assets
31,912
8,817
Total assets less current liabilities
33,610
11.176
Represented by:
Restricted funds
Unrestricted funds
12
12
28,450
5,160
10,424
752
Total funds
12
33.610
11.176
The fina
tat
ts
re approved by the Committee on .......
and are signed on its behalf by..
Dr Livingstone Th
Chairperson
mpson
Lorraine Gatsi-Barnett
Treasurer
HMRC Charities Reference No. XR75454
Registered with The Charity Commission for Northern Ireland NIC105267
The notes on pages 9 to 14 form part of these financial statements

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Princlpal accounting policies
Charity information
African and Caribbean Support Organisalion Northern Ireland is a charity registered in Northern Ireland. The
regislered office is 9 Lower Crescent, Belfast, BT7 1 NR.
1.1 Basis of preparatlon
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been
prepared in accordance wilh Accounting and Reporting by Charities-. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 (as updated through Update
Bulletin 1 published on 2 February 2016), the Charities Act (Northern Ireland) 2008 and UK Generally
Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention. The
financial statements are presented in sterling which is the functional currency of Ihe charity and rounded to
the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all years presented unless othemise stated.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Fund accounting
Restricted and designaled funds of the charity are those on which the donor has imposed restrictions or the
committee has applied for a particular purpose. The uses of such funds are set oul in the financial slatements.
The unrestricled reserves are those which the charity may use for its purpose at its discretion in furtherance
of the general objectives of the charity, and which have not been designated for any other purpose.
1.4 Incoming resources
The charity's income arose from restricled sources being grant funding and unrestricted resources being
membership fees and donations. The grant income has certain restrictions imposed on it and il can only be
used for a particular purpose. The unrestricted income Can be applied at the discretion of the management
committee in furtherance of the organisations charitable objectives.
Income arose wholly in the United Kingdom.
1.5 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write
off the cost less estimated residual value of each asset over its expected useful life, as follows..
Fixtures. fittings & equipment
Computer equipment
250/0 Reducing balance
250/0 Straight line
1.6 Pensions
The charity operates a defined contribution scheme for the benefit of its employees. Contributions payable are
charged lo the income and expenditure account in the year they are payable.

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Principal accounting policies
(Continued)
1.7 Taxation
The charity is a registered charity and is not liable to tax on surpluses generated or investment income
derived from activities within the scope ol the charitable exemptions.
1.8 Government grants
Revenue grants are credited to incoming resources on the earlier of when they are re￿iVed or when they are
receivable. unless they relate to a specified future period, in which case they are deferred. Grants for the
purpose of capital expenditure are credited lo restricted incoming resources when receivable. transferred to
designated funds on purchase of the asset and then released to general reserves over the related aS￿t'S
useful life.
Net incoming surpluslldeficit)
2023
2022
Net incomin
sur
lusl
deficit
is sta
Depreciation of tangible assets
Auditors, remuneration
ed after char
661
1,436
760
1,259
Statement of Financial Activity: Restricted Funds
2023
2022
Income and endowments from:
Income from charitable activilies
75,594
44,271
Total income and endowments
75,594
44,271
Expenditure on:
Charitable activities
57,568
35,123
Total expendlture
57.568
35,123
Net Income
18.026
9,148
Transfers between funds
830
Net movement in funds
18,026
9,978
Reconclllation of funds:
Total funds brought forward
10,424
446
Total funds carried forward
28,450
10,424
10

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Statement of Financial Activity: Unrestricted Funds
2023
2022
Income and endowments from:
Income from services
Donations
7,536
1,717
Total income and endowments
7,538
1,717
Expenditure:
Total expenditure
3,130
690
Net income
4,408
1,027
Transfers between funds
(830)
Net movement in funds
4,408
197
Reconciliation of funds:
Total funds brought forward
752
555
Total funds carried forward
5,160
752
Charitable activites Restricted income
2023
2022
Joseph Rowntree Charitable Trust
TNL Community Fund - B.A.M.E.
53,125
22,469
44,271
75,594
44.271
Expenditure on charitable activities
2023
2023
Restricted Unrestricted
funds
funds
2023
Total
funds
2022
Total
funds
Charitable activities
Support costs
2,511
55,057
2,511
58,187
4.787
31,026
3,130
57,568
3.130
60,698
35,813
11

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charitable activites - Expenses
2023
2022
Workshop costs and venue hire
Hospitality at events
Culture and arts costs for events
Event promotion
3,110
150
1,375
152
200
2,311
2,511
4.787
Charitable activites Support costs
2023
2022
Wages & salaries
Employerfs Nl contributions
Staff pension costs
Other staff costs
Advertising
Insurance
Light & heat
Repairs & maintenance
Cleaning
Stationery, printing & postage
Telephone
Legal & professional fees
Bank charges
Travelling expenses
Sundry
Depreciation
2019120 funding not received
Independent audit
46,180
15,911
648
78
303
800
411
910
1,489
1,108
497
97
1,640
920
581
261
968
2,928
2,252
1,937
1.029
1,390
1.288
417
95
66
760
661
891
1,436
1,259
58,187
31,026
12-

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Tangible fixed assets
Fixtures,
fittings &
equipment
Comput9r
equipment
Total
Cost
At 1 April 2022 and 31 March 2023
6,289
6,383
12,672
Depreciatlon and impairment
At 1 April 2022
Depreciation charged in the year
4,365
481
5,948
180
10,313
661
At 31 March 2023
4,846
6,128
10,974
Carrying amount
At 31 March 2023
1,443
255
1,698
At 31 March 2022
1,924
435
2.359
10 Debtors
2023
2022
Amounts falling due within one year:
Trade debtors
Other debtors
26,374
1,130
27,504
11 Credltors: amounts falling due within one year
2023
2022
Trade creditors
Accruals and deferred income
966
21.015
21.369
21.369
21.981
12 Statement of movement on reserves
Restricted Unrestricted
reserves
reserves
Total
reserves
Balance at 1 April 2022
Net incoming resources for the year
10,424
18,026
752
4,408
11,176
22,434
Balance at 31 March 2023
28,450
5,160
33,610
13-

AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN
IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
13 Contingent liabilities
There exists a conlingenl liability to repay all or part of the funding assistance received in the event that the
conditions of offer are not complied with.
14-