C.H.A.R.T.E.IL FOR NORTHERN IRELAND
Communities Having a Response Towards Economic
Regeneration
(A company limited by guarantee)
21
Statement of financial activities (incorporating the income and expenditure
account) for the year ended 31 March 2023
Total
funds
2023
Total
funds
2022
Unrestricted
funds
Restricted
funds
Note
Income from..
-Donations
42,608
38.733
81.341
42,608
271,107
313,715
22,269
274.397
296,666
-charitable ￿tIvItieS
232.374
232.374
Total ineome
Expenditure on:
-charitable activities
57,103
57,103
24,238
239,692
239,692
(7,318)
296,795
296,795
16,920
325,220
325,220
(28.554)
TolAI expenditure
Net incomel(expenditure) for Ihe
year
TrAngfers between funds
17,921
42.159
(l7,921)
(25,239)
Net movement in funds
Reconciliation of funds:
Fund balantes brought fonvard
AtIA ril
Fund balances carried forward v4t
31 March
16,920
(28,554)
54,380
222,099
276,479
305,033
15- 17
96.539
196.860
293,399
276,479
The Sthtement of Financia] Artivities in¢lud¢s all gains and losses recognised in the year.
All amounts above relate to Continuing operation5 of the charitable company.
The note5 forni part of these financial statements.

C.H.A.ILT.E.R. FOR NORTHERN IRELAND
Communities Having a Response Towards Economic
Regeneration
(A company limited by guarantee)
22
Balance sheet as at 31 March 2023
2023
2022
Note
Fixed assets
Tangible assets
12
196,490
210,465
Current assety
Debtors
13
25,543
91,074
116,617
33,372
70,607
103.979
C￿h at bank and in hand
Creditors: amounts falling due within one year
14
19,708
96,909
Net eurrent assets
66,014
276,479
Total net assetg
293,399
The funds of the charity
Restricted funds
15
196,860
54,484
42,055
222,099
37.965
16,415
276,479
Unrestricted funds - general & reserves
Unrestrieted funds- designated
Total charity funds
16
16
17
293J99
The notes on pa8es 24 to 41 fonTt p&rt of the flnancial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies SUbj￿t to the small
companies, regime.
The financial statements on pages 21 to 41 were approved by the Board of Trustees on 28 November 2023 and were signed on
th¢ir behalf by..
Albert Hewitt- ChAirperson
£rafgfrown - Trustee
C.H.A.ILT.E.IL for Iyorthern Irdand
Company Registration nwnber: N1054620

C.H.A.R.T.E.R. FOR NORTHERN IRELAND
23
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Statement of Cash Flows for the year ended 31 March 2023
2023
2022
Notes
Net clsb
out
rinflow from o
eratin
activitles
18
22,417
30,788
CAsh flow from investing activities
Purchase of tangible fixed assets
Net cash used in investiug activities
(1,950)
Net (de¢rease)lincrease in cash and cash equivalents in the year
Cash and cash equivalents at the be&nning of the year
Total cash and cash equivvdlents at the end of the year
20,467
70,607
91,074
30,788
39.819
70.607

c.H.￿R.T.E.R. FOR NORTHERN IRELAND
24
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
Summary of significant accounting policies
The significant principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are set out below. These policies have been consistently applied to all periods
presenfrd unless otherwise stated.
Basig of preparation of financial statements
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to chartties preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) etyective l January 2019) (Charities SORP 2019
(FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), applicable charity
law, the Companies Act 2006 and UK Gcnerally Accepted Practice.
Charter NI meets the definition of a public benefit entity under FRS 102 and its operations and principal activities are as
disclosed in the Trustees, Report.
The financial statements are prepared in sterling. which is the functional currency of the charitable company. Monetary
amounts in these financial staternents are rounded to the nearest £.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy note(s).
The financial statements are prepared on a 80ing concern basis.
Going concern
The ¢haritable company's activities, together wtth factors likely to affect its future developmenL performance and
position, are continuously reviewed by the trustees Tbese include the Charitable company's c&sh flow, As a consequence,
the trustees believe that the charitable company is well placed to manage business risks successfully despite the current
uncertain economic outlook. The charitable company meets its day to day working capital requirements through its cash
resources and banking facilities. The tnjstees are confident that the charitable company will have adequate resour¢e5 to
continue its nornia] business for the foreseeable future, and accordingly continues lo adopt the going concern basis in
preparing the annual report and financial statements,
Fund Accounting
The chatity has various types of fund for which it is responsible and which require specific disclosures. A definition of
the various types of funds is as follows:
Genergl funds
GeneraI funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of
the general objectives of the charity and which have not been d¢signated for other purposes.
DesRgnated funds
Designated funds comprise unrestiicted funds that have been set asid¢ by the trustees for particular purposes.
Restricted funds
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or
which have been raised by the charity for particular purposes.
The costs of raising and administering such funds are charged against the specific fund.
Unrestrict¢d funds
Unrestricted funds are amounts which are expendable at the discretion of the trustees in furtheranc¢ of the aims of
the Charity.

C.H.A.R.T.E.11 FOR NORTHERN IRELAND
25
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the fillancial statements for the year ended 31 March 2023
Sun)mary of significant accounting policies - continued
Incoming resources
All incoming resources are included in the Statement of Financial Activities when the charity is leg￿lY entided to the
income, the amount can be measured reliably and receipt is considered probable. Income is deferred only when the charity
has to fulfil conditions which are not fully within the control of the charity before becoming entitled to it or where the
donorlfunder has Specified that the income is to be expended in a future period.
Resources expended
All expenditure is accounted for on an accruals basis once there is a legal or constructive obligation to make a payment
to a third paty, tt is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is classified under the following activity headings..
Charitable Activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It includes both costs that Can be allocated dirertly to such activities and those Costs of an
indirect nature necessary to supply them. Support Costs are those costs incU￿ed in support of direct expenditure
on the objects of the chariiy and include project management. Governance costs are those incurred in connection
with administration of the charity and compliance with Constitutional and statutory requirements.
The ana]ysi5 of these costs is included in notes 5 - 7.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred or ¢apitalised
as part of the cost of the related asset as appropriate.
Employee benefit$
When employees have rendered servtce to the charity. short-terni employee benefits to which the employees are entit]ed
are reco8nised at the undiswunted amount expected to be paid in exchange for that service.
Relirement benefits
The company contributes to the NEST pension scheme with contributions charged to the SOFA as they become payable
in accordance with the rules of the scheme.
Tangible Fixed Assets
The cost of tangible assets is their purchase cosL together with any incidental costs of acquisition. Depreciation is
calculated so as to writ¢ off the cost of tsngible fixed assets, l¢ss their estimated residual values, on a straight-line basis
over the expected useful economic lives of the assets concerned. The principal annual rates used are as follows..
BuildinBS
Equipment
40/0 5tratght line
25 % straight line
The carryin8 value of the tAnsible fixed assets is reviewed annually for impainnent in period to deterniine if events or
changes in circumstances indkcate the carrying value may not be recoverable.
Cash at bank Ydnd in hand
Cash at bank and in hand includes cash. deposits held at call with banks and oth¢r short-terni highly liquid investments
th ori8inal maturities of three months 01 less.

C.H.A.R.T.E.R. FOR NORTHERN IRELAND
26
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
Summary of significant aceounting policies - continued
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial tnstruments. Basic
financial instruments are initially recognised at transaction price and subsequendy measured at their settlement value.
unless the arrangement constitutes a financing transaction. Financing transactions are initially measured at the present
value of the future receipts discounted at a market rate of interest, and are subs¢qu¢ntly Ca￿led at amortised cost, using
the effertive interest late method. Financial assets and liabililies classified as receivabldpayable within one year are not
amortised.
Lease8
Rentsls payable under operating leases are charged to expenditure on a straight-line basis over the tern) of the relevant
lease.
ImpAirment
Assets not measured at fair vdue are reviewed t.or any indication that the asset may be impaiTed at each balance sheet
date. If such indication exists, the recoverable amount of the asset, or the Lsset, s cash generating unit, is estimated and
compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairnient Ioss 15
recognised in profit or loss unless the asset is carried at a revalued amount where the impairnient loss is a revaluation
decrease.
Critical accounting judgements and estimAtion uncertainty
Estimates and judgments are continually evaluated and are based on historical experience and other factors, including
expectations of future events that are believed to be reasonable under the circumstances.
Crilicaljudgemenls in applying ihe enlity s accounting pollcies - There are no critical judgements in applyin8 the
company's accounting policies.
CriliLul accounling ¢stimales and assumptions- There are no critical accounting estimates and assumptions.
Donations
Unrestricted
funds
Restricted
funds
Total funds
2023
Total funds
2022
Non-perforniance grants
Gifts
500
500
15,369
6,900
22,269
42.108
42,608
42,108
42,608
Of the £42,608 received in 2023, (2022.. £22,269), £nil related to restricted funds (2022.. £5.400) and £42,608 to
unrestricted funds (2022.. £16,869).
Government 8rants induded in Donations amounted to £nil (2022.. £9,969).
Gifts include the use of facilities provided by NIHE and valued at £5.050 pa in both years.

C.H.A.R.T.E.IL FOR NORTHERN IRELAND
27
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
Income from charitable activities
Unrestricted Restricted Total funds Total funds
funds
funds
2023
2022
Contract income
27,341
58.199
85,540
41,279
RentaI income, including room hire
Primary purpose trading
Grants
3.943
3.943
6,759
3.069
3,069
5,202
221,157
274,397
4.380
38,733
174,175
232,374
178,555
271,107
Totsl income from charitable activities
Unrestricted Restricted Total funds Total funds
funds
funds
2023
2022
Granls received included in Ihe Above v4re as follows:
International Comrnittee of Red Cr05s - Resolve
4.356
Arts Council of NirfNL Good Cause5 - Platinum Jubilee
6,335
6,335
Dfc - Tully¢arnet Community Regeneration - revenue
C¢>operation Ireland - Peace IV Open Doors
TEO - Good Relations & T..BUC - Learning Thru the Divide
BCC - Capacity Building (Diamond)
TWN Tampon Tax - Connecting Women in Community
NIHE - Diamond Christmas
NIHE- Community Safety
TEO - Urban Villages - Eastside Voices
TEO - Urban Villages - Diamond Health Club
LCCC - Good Relations
BCC - Summer Cultural Fest
BCC - Cultural Leadership
BCC - Knocknagoney Christmas
TNL Community Fund - Future-proofing
Habinteg Housing Association (Ulster}- Diamond Christmas
Falls Community Council - Oral History Project
BCC/Albert Street Comrnuntty Centre
Ballymac Friendship - Halloween, Christmas & R'brance
EBCDA- East Belfast Hardship Fund
EBCDA- Take 5
65.689
65,689
60.861
46,417
33,579
28,600
28,195
8,939
1.620
12,750
(2.019)
12,526
1.987
22,714
50
1,917
28,195
8,939
1.620
12,750
(2,019)
14,026
1,987
24,589
50
1,917
2,470
10,880
1.500
10.798
3,000
46
10,035
1.155
7,260
1.875
650
650
700
205
205
1,750
7.000
1,750
7.800
800
500
EBCDA- Diamond Utility
ASDA Foundation - Mens Mental Health Group
The Community Foundation - Queen's Tea Paty - Diamond
The Community Foundation - Queen's Tea Paty- Clara St
Total Grant&
500
900
900
1,485
1,687
174.175
1,485
1,687
178.555
4.380
221.157

C.H.A.R.T.E.IL FOR NORTHERN IRELAND
28
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
Income from charitable activities colltinued
Of the £271.107 received in 2023, (2022.. £274.397). £232,374 related to restricted funds (2022.. £223,379) and £38,733
to unrestricted funds (2022. £51,018).
Government grants included in Income from Charitable Activities amounted to £155,344 (2022.. £168,684).
Non-Exchange transactions
Volunteers
The charitable company has benefitted from the Contribution of unpaid general volunteers. Their contribution is not
accounted for due to the lack of a reliable basis of measurement.
The Diamond Hub
From 30 June 2017 the Diamond Project has been paty to a 20-year lease on a community hub buildin8 Situated at 32
Conslan¢e Street, provided by Northern Ireland Housing Executive at a peppercorn rent,
The rateable Net Annual Value of this property is estimated at £5,050pa. This figure represents the estimated amount the
charity would pay in the open market for an alternative equivalent facility and therefore the value of the donated facilities.
In line with the SORP. £5,050 has therefore been included in Income from Donations and Expendi￿re on Charitable
Activities.
The East Belfast LoyAli$t Conflict Museum
The East Belfast Loyalist Conflict Museum houses historical artefacts received as donations over the years since its set
up in 2009 when the Ulster Defen¢e Association (UDA) was decommissioning.
It was originally created to enable the Loyalist working-class community to refiect on the history of the UDA and the
violenl conflict of "The Troubles", but has become of much wider interest with visits from international groups studying
contlict resolution.
Visits operate alongside walking tours marking significant points in the UDA'S history.
The museurn facility was transferred to Charter Nl during the year ended 31 March 2023. to further its aims and
objectives, along with a cash balan¢e of £26,470. The latter has been reco8nised as an unrestricted donation in Charter
NI'S accounts. Receipt of the museum itself has not been recognised as in¢orne in the accounts in monew tems, nor
as tangible fixed assets.
The fair value of the historical artefacts of the museum and the value of the museum facility to the charity cannot be
measured reliably and it would be impractical to attempt to do so.
The costs involved in undertaking a va]uation would not be justified by benefits to users of the accounts in tenns of
better understanding the resources available to Charter NI anivor to Charter NI itself from having this fInancial
inforniation.
The expected economic benefits that flow from the donation are negligible. Small amounts of income derived from
walking tours and museum visit5 are paid to Charter Nl who in turn pay the tour guides and Charter Nl has taken over
the lease for the premises. paying the rent and other utilities associated with the museum.

C.H.A.ILT.E.IL FOR NORTHERN IRELAND
29
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
Expenditure on charitable activities by fund type
Activities
undertaken
dirertly
Support
¢osts
Total eosts
2023
Ye8r ended 31 March 2023
Unrestricted funds
General fund
13.995
13,995
43,108
43,108
57,103
57,103
Total Unrestricted funds
Restrieted funds
Arts Council of NIITNL Good Causes- Plattnum Jubilee
6.135
6,135
Dfc - Tullycarnet Community Regeneration - revenue
45.725
14,858
60,583
DtE - Tullycarnet Community Regeneration - capital
Active Communities Network - Individual Carer Advice
Network
TEO- Good Relations- Learning Through the Divide
BCC - Capacity Building (Diamond)
TWN Tampon Tax - Connecting Women in Cornmunity
- Diamond Christmas
317
317
28.458
28,458
324
222
546
24,189
6,964
1,620
9.438
15,660
618
3,130
1.975
27,319
8,939
1,620
10,821
15,660
627
NIHE- Community Safety
PHA - Pathways to Mental Health
TEO - Urban Villages - Eastside Voices
TEO - Urban Villages - capital
TEO - Urban Villa8es- Diamond Health Club
LCCC - Good Relations
1.383
12,896
11,995
1.987
22,770
1.917
12,896
12,595
1,987
22,770
1,917
5,400
7.630
650
600
BCC- Summer Cultural Fest
BCC - Knocknagoney Christmas
Halifax Foundation for Nl
5,400
TNL Community Fund- Future-proofing
Habinte8 HousAn8 Association (Ulster) - Christmas -
Diamond
Ballymac Friendship Club - Halloween, Christmas &
Remembrance Service
EBCDA- East Belfast Hardship Fund
ASDA Foundation - Mens Mental Health Group
The Community Foundation - Queen's Tea Party -
Diamond
The Community Foundation - Queen's Tea Paty- Clara
Street
Total Restricted fund5
7,630
650
1,750
1,750
7,000
900
7,000
900
1.485
1,485
1,687
1,687
212.115
226.110
27,577
70.685
239,692
296,795
Total expenditure

C.H.A.ILT.E.R. FOR NORTHERN IRELAND
30
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
Expenditllre on charitable activities by fund type- contlDued
Activities
undertaken
directly
Support
costs
Total costs
2022
Year ended 31 March 2022
Unrestricted funds
General fund
19.613
19.613
39.876
39,876
59,489
59,489
Total Unrestricted funds
Restricted funds
International Committee of Red Cross- Resolve
32,646
185
32.831
Dfc - Tullycarnet Community Regeneration - revenue
Dfc - Tullycarnet Community Regeneration - capital
Co-operation Ireland - Peace IV Open Doors
TEO - Good Relationy- Learning Throu8h the Divide
BCC - Capacity Building (Diamond)
MHE - Diamond Christmas
46.903
11,813
58,716
317
317
41,537
28.095
24,847
2,470
12,419
15,210
1,057
12,896
9.178
3,000
214
871
42,408
34,455
26,913
2,470
12,419
15,210
1,240
12,896
9,178
3,01)0
214
6.360
2.066
NtHE- Safe Place
PHA - Pathways to Mentsl Health
TEO - Urban Villages - Eastside Voices
TEO - Urban Villages - capital
TEO- Urban Villages~ Diamond Health Club
LCCC - Good Relations
183
BCC - Street by Street
BCC - Cultural Leadership
BCC - Micro T3 Together Again, A City imagining
Falls Community Council
EBCDA- Take 5
9,975
1,155
700
60
10,035
1,155
700
500
500
EBCDA- Diamond Utility
EBCDA- Gym Equipment
500
500
88
88
EBCDA _ Covid Support
Total Restricted funds
486
486
244,193
263,806
21,538
61,414
265.731
325,220
Total expendithre

C.H.A.R.T.E.R. FOR NORTHERN IRELAND
31
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
Support costs
Unrestricted
funds
Restricted
funds
Total fund8
2023
TotAI funds
2022
Salaries & p¢nsions
Rent & rates
30,386
4.795
(1.199)
1.637
1,057
187
16,206
4,306
2,262
46,592
9,101
1,063
1,637
3,127
792
44,305
6.587
1,122
113
Heal & light
Repairs & maintenance
Insurance
2,070
605
2,142
822
Telephone
Depreciation
Professional fees
250
250
250
2.827
2.827
360
1,813
Stationery
Software licence
360
615
015
245
Sundry
Website
314
237
551
289
144
58
Bank fees
456
170
626
668
Governance costs (Note 7)
1,639
43.108
1,361
27,577
3,000
70,685
3,000
61,414
Of the £70.685 expended in 2023. (2022.. £61,414), £27.577 related to restricted funds (2022.. £21,538) and £43,108 to
unrestricted funds (2022.. £39.876).
Governance costs
Unrestricted
funds
Restricted
Funds
Total funds
2023
Total funds
2022
Prof¢ssional fees- audit
1,639
1,639
J,361
1,361
3,000
3,000
3,000
3,000
Of the £3,000 expended in 2023, (2022.. £3.000). £1,361 related to restricted funds (2022.. £1,096) and £1.639 to unrestricted
funds (2022.. £1.904).

C.H.AR.T.E.IL FOR NORTHERN IRELAND
32
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
Net income/(expenditure) for the year
2023
2022
This is Stated after charging..
Depreciation
Operating lease - rental chargeg
Fees payable to company auditor- audit of the accounts
14,892
8,837
3.000
14,493
12,698
3,000
Staff costs and emoluments
2023
2022
Wages and salaries
Soci&l security Costs
Pension costs
108,901
5,337
2.437
152
182,155
11,297
3.647
(2,206)
194.893
Movement on holiday pay accrual
116.827
Key mfinagement compensation
2023
2022
Key management compensation
8S,240
82,632
2023
2022
Number
Number
The number of person5 employed by the company during the year was:
Direct, support and 8overnance
io
No employee rereived remuneration of more than £60.000 during the year (2022.. Nil).
The pension amounls recognised as an expense in the year were £2,437 (2022.. £3,647) in respect of its own contribution.
10 Trustees, Remuneration and Benefits
There was no tyustees, remuneration or other benefits for the year ended 31 March 2023 {2022.. £nil). No trustee received
payment for professional or other services supplied to the Gharitable company (2022.. nil)
Trustees, expenses
There were no twstees, expenses reimbursed for the year ended 31 March 2023 (2022.. £nil).

C.H.A.ILT.E.R. FOR NORTHERN IRELAND
33
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
11 Taxation
The company is a registered charity. and as such is entided to certain tax exemptions on income and profits from investment4 and
surpluses on any trading activities carried on in furtherance of the tharity's primary objectiv¢4 if these profits and surpluses are
applied soldy for charitable purposes.
12 Tangible fixed assets
Land &
bulldings
Equipment
Total
Cost
At l April 2022
Additions
231.202
27.989
1,950
(270)
29,669
259.191
1,950
(1,303)
259,838
Disposals
At 31 March 2023
(1,033)
230,169
Accumulated deprecivdtlon
At l April 2022
Disposals
Charge for the year
At 31 March 2023
27,063
21.663
(270)
5.871
27,264
48.726
(270)
14,892
63048
9,021
36,084
Net book amount
At 31 March 2023
194,085
204,139
2,405
6,326
196,490
210,465
At 31 March 2022
A Deed of Mortgage and Charge is registered against the community gym and bicycle workshop modular buildings at 31
King5wood Street completed in July 2019, in favour of TEO, who funded the premises under the Urban Villages Development
Fund at a cost of £225,527. Subject to there being no breach of the project funding agreernent, the property will be released to
the charitable company on 13 February 2029.
13 Debtors
2023
2022
Grants & donations receivable
Contract income
16,793
8,500
250
21,551
9,878
1,863
80
Prepayments and accrued income
Other debtots
25,543
33,372

C.H.A.R.T.E.IL FOR NORTHERN IRELAND
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
34
Notes to the financial statements for the year ended 31 March 2023
14 Creditors: amounts falllng due within one year
2023
2022
Accruals and deferred income
19,708
36.932
Taxation and social security
OtheT creditor
1,033
37,965
19,708

C.H.A.R.T.E.IL FOR NORTHERN IRELAND
35
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
15 Restricted income funds
Balance at I
April 2022
Incoming
resources
Outgoing
resources
Balance at 31
March 2023
Year ended 31 March 2023
Transfers
International Committee of The Red Cross-
Resolve
Arts Council of NirrNL Good Causes -
Platinum Jubilee
Dfc - Tullycarnet Community Regeneration
Young Peoples Support - revenue
Dfc - Tullycarnet Community Regeneration
Young Peoples Support - capital
Active Communities Network - Individual
Carer Advice Network
TEO - Good Relations- Learning Through
the Divide
BCC - Capacity Building (Diamond)
TWN Tampon Tax- Connectin8 Women in
Community
NIHE - Diamond Christmas
3.877
3,877
6,335
(6,135)
(200)
(817)
65,689
(60,583)
(2,800)
1.489
504
(317)
187
42,509
(28,458}
(14,051)
474
(546)
(72)
28,195
8.939
(27.319)
(8,939)
(876)
1.620
12.750
15.690
(1,620)
(10,821)
(15,660)
NTHE- Community Safety
PHA - Pathways to Mental Health and
Peace (Ex-Prisoner and Family Support)
TEO - Urban Villages - Eastside Voi¢es
TEO - Urban Villages - capitaI
TF.0 - U￿an Villa8es - Diamond Health
Club
LCCC - Good Relations & Cultural ID
1,929
(90)
(120)
3,182
202.339
(2,019)
(627)
(12,896)
(12,595)
536
189,443
(69)
12,526
1,987
22,714
50
(1,987)
(22.770)
BCC- Summer Cultural Fest
56
BCC - Cultural Leadership
BCC - Knocknagoney Christmas
Ha]ifax Foundation for M
TNL Community Fund - Future-proofing
Habinteg Housing Association (Ulster) -
Christmas - Diamond
BallymaG Friendship Club - Halloween,
Christmas & Remembrance Service
EBCDA- East Belfast Hardship Fund
ASDA Foundation - Mens Mental Health
Group
The Community Foundation- Queen's Tea
Paty - Diamond
The Community Foundation - Queen's Tea
Clara Street
At 31 March 2023
(50)
1,917
(1,917)
(5,400)
(7.630)
(650)
5,400
7,260
(370)
650
1,750
(1,750)
7,000
900
(7,000)
(900)
1,485
(1,485)
1.687
(1.687)
222.099
232,374
(239.692)
(17,921)
196.860

C.H.LILT.E.R. FOR NORTHERN IRELAND
36
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
15 Restricted income funds Continued
Of the total r¢stricted funds at 31 March 2023 of £196,860. £190,385 represents the net book value of buildings and equipment
funded by TEO Urban Villages and other funders and included in Fixed Assets.
The TTUStees' Report d¢scrib¢s in full the aims and uses of restricted funds.
Arts Council of NI￿NL Good Causes
£200 core costs. originally allocated to unrestricted funds. have been transferred to restricted funds in line with the restricted
budget set by the funder.
Dfc- Tullycarnet Community Regeneration - Young Peoples Support- revenue
£2,800 core costs, originally allocated to unrestricted funds, have been transferred to restricted funds in line with the restricted
budget set by the funder.
Active Communities Network- Individual Carer Advtee Network
Th¢ £14.051 transfer is made up of £4,054 core costs, originally atlocated to unrestricted funds. now transferred to restricted
funds, and £9.997 fee for services provid¢d. both in line with the restricted budget set by the funder.
BCC- Caprdcity Building (Diamond)
The £876 transfer is made up of £2,600 core costs, originally allocated to unrestricted funds, now transferred to restricted funds
in line with the restrifjted budget set by the fund¢r. l¢ss an overall deficit on the restricted fund of £1,724.

C.H.A.ILT.E.R. FOR NORTHERN IRELAND
37
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
15 Restricted income funds continued
Balance at I
April 2021
Incoming
resources
Outgoing
Tesources
Balanee at 31
March 2022
Year ended 31 MAr¢h 2022
Transfers
International Committee of The Red Cross -
Resolve
Dfc - Tullycarnet Community Regen¢ration
Young Peoples Support- revenue
Dfc - Tullycarnet Community Regeneration
Youngy Peoples Support - capital
Co-operation Ireland- Peace IV Open
Doors
TEO - Good Relations - Learning Through
the Divide
BCC - Capacity Buildin8 (Diamond)
Albert Street Community Centre - Heart
Projert
NIHE - Diamond Christmas
32,352
4.356
(32.831)
3,877
(414)
58,061
(58.716)
252
(817)
821
(317)
504
(6.671)
40,499
(42.408)
8.580
1,350
33,579
(34.455)
474
4,014
1.647
26,150
(26,913)
(3.351)
{1,647)
2,470
10,580
15,210
(2,470)
(12.419)
(15,210)
NIHE - Safe Place
1.839
(120)
- Pathways to Mental Health and
Peace (Ex-Prisoner and Family Support)
TEO - Urban Villages - EastSid¢ Voices
TEO - Urban Villages - capital
TEO- Urban Villages- Diamond Health
Club
LCCC - Good Relations & Cultural ID
BCC - Street by Street
BCC - Cultural Leadership
BCC - Micro T3 Together A8ain, A City
Imagining
Halifax Foundation for Nt
(120)
4.422
215,235
(1.240)
(12.896)
(9.178)
3,182
202,339
9,178
367
3,000
46
(3.000)
(214)
(10,035)
(1.155)
(367)
(27)
195
10,035
1,155
5,400
7.260
700
5.400
7.260
TNL Community Fund- Future-proofing
Falls Cornmunity Council - Oral History
Project
Ballymac Friendship Club - Halloween,
Christmas & Keeping Healthy, Stayin8 Safe
EBCDA- Take 5
(700)
(27)
27
500
(500)
(500)
(88)
(486)
(265,731)
EBCDA - Diamond Utility
EBCDA- Gym equipment
EBCDA - Covid Support
At 31 March 2022
500
88
1.086
256.184
{600)
2,867
228,779
222,099
Of the total restricted funds at 31 March 2022 of £222,099. £204.540 represents the net book value of buildings and equipment
funded by TEO Urban Villages and included in Fixed Assets.
The Tru5tee5' Report describes in fijll the aims and uses of restricted funds.

C.H.LRT.E.R. FOR NORTHERN IRELAND
38
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
15 Restricted income funds contillued
Co-operAtion Ireland - Peace IV Optn Doors
The £8,580 transfer from unrestricted funds yeaT ended 31 March 2022 relates to £8.353 losses on foreign currency exchange
over the duration of ihe project, from inception in year ended 31 March 2019 to its completion in year ended 31 March 2022
and £227 unfunded core costs allocated to the project in year ended 31 March 2022.
The loss on exchange reduces the £41,654 management fees already recognised, over th¢ same period from year ended 31
March 2019. to £33,301.
The Ios5 on exchang¢ In year ended 31 March 2022 amounts to £1.682.
DfC- Tullyc2rnet Community Regeneralion- Young Peoples Support
The Iransfer from unrestricted funds of £252 relates to a shortfall in funding received in respect of salaries char8ed to the
programme.
BCC- Capacity Building (Diamond)
Underspends from several previous years totsllin8 £3.351. not repayable to the funder. have been transferred to unrestricted
funds.
LCCC - Good Relations & Cllllural tD
An underspend which does not need to be repaid to the fvnder of £367 has been transferred to unrestricted funds.
Albert Street Community Centre- Heart Project
Income of £1,647 received in year ended 31 March 2021 should have been accounted for as unrestricted as opposed to restricted
and is now transferred to unrestricted funds to rectify the Situation.
EBCDA - c.ovid Support
The transfer of £600 oorrects an error in year ended 31 March 2021 when £600 income was incorrectly treated as restricted.

C.H.A.ILT.E.R. FOR NORTHERN IRELAND
39
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
16 Unrestricted income funds
Year ended 31 Marth
2023
Balance at I
April 2022
Incoming
resources
Outgoing
resources
BA19nce at 31
March 2023
Transfers
General funds, including
reserves
Designfdted fund5:
Diamond Project
East Belfast Loyalist
Conflict Museum
Total unrestricted funds
37,965
81.341
(57,103)
(7,719)
54,484
16.4l5
3.134
22.506
19,549
22,506
54.380
81,341
(57,103)
l7.921
96,539
Designated funds of £42,055 (2022.. £16,415) relate to unrestricted funds set aside by the trust¢e5 for use &9 indicated above.
Year ended 31 March
2022
Balance at I
April 2021
Incomin8
resources
Outgoing
resources
Bklince Rt 31
March 2022
Transfers
General funds. including
reserves
Designated funds
Total unrestricted fund$
48,849
67,887
(59.489)
(19.282)
37,965
16,415
(2,867)
16.415
54,380
48,849
67,887
(59,489)
Designated funds of £16.415 relate to unrestricted fund5 set aside by the trustees for use in the Diamond project.
17 Analysis of total net assets between funds
Year ended 31 March 2023
Unrestricted
Restricted
Total 2023
Tan8ible fAx¢d assets
Net current assets
6,105
90.434
96,539
190,385
6.475
196,860
196,490
96,909
293,399
Total funds
Year ended 31 March 2022
Unrestricted
Restricted
Tota12022
Tan8ible fixed assets
Net current assets
Total funds
5.925
48.455
54,380
204,540
17.559
210,465
66.014
276.479
222.099

C.H.LILT.E.IL FOR NORTHERN IRELAND
40
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
18 Reeoneiliation of net incomel(expenditure) to net cash flow from operating activities
2023
2022
Net in¢oMel(expendi￿re) for the year
Add back depreciation Charge
Add back loss on disposaL
(Increase)/Decreas¢ in debtors
Increas&(decrease) in creditors
Nel cash flow from oper¥dting activities
16,920
14,892
1.033
7,829
(18,257)
22,417
(28,554)
14,493
215
42,900
1.734
30.788
The charitable company ha8 no overdrafts, loans or finance lease obligations.
19
Contingent Liabilities
A contingent liabiltty exists to repay a portion of any grants received should certain conditions not be fulfilled by the charitsble
company.
20 FRC Ethical Standard - Provisions Available for Small Entities
In common with many other organisations of our size and nature we use our auditors to assist with the preparation of the
financial statements.
21 Company status
The charity is a company limited by guarantee incorporated in the UK and registered in Northern Ireland and governed by a
Memorandum and Articles of Association. The charity does not have share capitsl. The liability of each member is limited to an
amount not exceeding £1 in the event of a windin8 up. The chartty's re8i8tered otyice 15 given in the Reference and Administrative
Details section of the Trustees, Report.
22 Ultimate controlling party
The Board of Trustees is the ultirnate controlling paty.
23 Related party transactions
Charter Nl employs as its Operations Mana8er, Mrs Caroline Birch, the wife of one of its trustees. In the year to 31 March 2023
her gross taxable salary was £38,674 (2022.. £35.626) and employer's National Insurance contributions were £4.325 (2022..
£3,696). Charter NI also contributed £946 (2022.. £873) pension contributions.
Durin8 the year, Caroline delivered professional workshop and residential facilitation services to a Charter Nl programme
through her business, outside of her employee role in Charter NI. She was paid £1,590 which was fully funded by restricted
funds.

C.H.A.R.T.E.IL FOR NORTHERN IRELAND
41
Communities Having a Response Towards Economic Regeneration
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
24 Financial and Capital Commitments
The company has annual rent Commitments as follows..
2023
2022
Within one year
Within two and flve year5
4.418
5.918
2.750
8,668
4,418
The company has no Capital commitments at 31 March 2023 or 31 March 2022.
25
Non-adjusting post Balance Sheet events
The Resolve Project
Steps have been ongoing to amend the legal documentation regarding the transfer of the R¢solv¢ project from chart￿ M to a
separate company. Resolve Restorative Practices, a company over which the Board of Charter Nl eff¢¢tively has no legal right
or control.
Delays were encountered in amending the le8al fonn to be consistent with the substance of the relationship between the two
¢ompanies. but all parties involved, including the funder. have been in full agreement.
Resolve Restorative Practices has been fully self-managed from l April 2022 and the legal papenvork to reflect this is now in
place and signed by Charter N]. with a filing deadline for Companies House submission of 8 December 2023.