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2024-03-31-accounts

Extern Northern Ireland Company Limited by Guarantee

Financial Statement Year End 31 March 2024

Company Registration Number NI016083 Charity Registered with HMRC XN 48714 NIC105869

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Extern Northern Ireland Company Limited by Guarantee Table of Contents Year Ended 31 March 2024

Reference and Administrative Details of the Charity 3
Trustees’ Annual Report 4
Independent Auditor’s Report to the Members 18
Statement of Financial Activities 22
Statement of Financial Position 23
Cash Flow Statement 24
Notes to Financial Statements 25-35

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Extern Northern Ireland Company Limited by Guarantee Reference and Administrative Details of the Charity Year Ended 31 March 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Chair Ian McAvoy (from 23 November 2023)
Aideen D’Arcy (retired 23 November 2023)
Other Trustees Stephen Leach
Shane McLaughlin
Noreen Wright
Paul Doran (appointed 1 January 2024)
Lynne McMordie (appointed 1 January 2024)
Allen McCartney (retired 23 November 2023)
Company Secretary Ian McAvoy
Management Team Colin Hayburn, CEO
Leslie Ann Scott, COO (from May 2023)
Jonathan Carroll, Director of People and Organisational Development
Pauline Flynn, Director of Finance and Corporate Services
Sharon Hearty, Director of Policy and Development
Deirdre O’Driscoll, Director of Services RoI
Principal Bankers Bank of Ireland
1 Donegall Square South
Belfast
BT1 5LR
Principal Solicitors Worthingtons Solicitors
24-38 Gordon Street
Belfast
BT1 2LG
Auditors Moore NI
Donegall House
7 Donegall Square North
Belfast
BT1 5GB
Registered Office Hydepark House
3 McKinney Road
Newtownabbey
BT36 4PE
Company Reg. No. NI016083
HMRC Charity No. XN48714
Charity Commission No. NIC105869

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Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

THE TRUSTEES ANNUAL REPORT

The Trustees present their report to accompany the Financial Accounts for the year ended 31 March 2024.

The Trustees confirm that the Annual Report and Financial Statements of the company’s governing document, the Companies Act 2006, have been prepared in accordance with Accounting and Reporting by Charities: Statement Of Recommended Practice applicable to charities preparing their account in accordance with FRS102.

Organisation Overview and Activities

Extern Northern Ireland is a Community & Voluntary organisation and our primary activity is to provide services commissioned by statutory organisations on behalf of the government. Extern walks shoulder to shoulder with some of the most marginalised people in society, delivering services to support their daily lives.

Since inception over 45 years ago, the core belief that another chance can change a life continues to underpin Extern’s ethos to service delivery.

Our Vision

We aim to change lives and to support a socially just and inclusive society.

Our Mission

We will create opportunities and provide supports to enable people to meaningfully participate in society.

Extern Northern Ireland delivers services to support, house and engage adults, young people, families and children who are:

During 2023, the organisation operated with an interim 1-year Strategy led by its new CEO (in post February 2023).

Extern has begun to explore becoming a Trauma Informed Organisation and will formally launch this goal in its new 5-year Strategy, Vision 2030, to be launched in April 2025.

In partnership with the PHA, Extern will extend the existing Needle Syringe Exchange Service (NSES) to an enhanced NSES in Autumn of 2024.

Through funding from RTE Toy Show, Extern established the first Barista Academy for young refugees in Northern Ireland as an extension of its Refugee Support Service. This new initiative meets a growing to increase educational attainment and access to employment.

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Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

ACTIVITY REVIEW 2023-24

Drug, Alcohol and Mental Health Services

Offering services to those who require low threshold support with alcohol and/or drug problems or Mental Health support. These services are provided at various locations throughout Northern Ireland.

The nature of the services are further outlined below.

Alcohol Housing Support is funded through the Public Health Agency (PHA). The team use an assertive outreach approach to engage with adults who are at risk of homelessness because of problematic alcohol use. The aim is to prevent tenancy breakdown/prevent homelessness and reduce alcohol use to improve health and wellbeing.

Community Needle Exchange is funded by the PHA. The service provides both static and outreach needle exchange in Belfast city centre. The community-based Needle Syringe Exchange Service (NSES) is the first to be delivered by the C&V sector in NI, a new premises for extended services will open in Autumn 2024. This is an exciting development for the PHA and Extern and the new service will be an enhanced needle exchange in Northern Ireland which will include new service initiatives such as Hep C screening, one to one and group work sessions, health clinics, wound care, and mental health support. Many of these new additions will be possible due to the continuum of care provided by Extern services, including the crisis service, Street Injecting Support Service (SISS), Multi-Disciplinary Homeless Support Team (MDHST), Complex Lives and hopefully Extern Homes.

BDACT Connections is funded by the PHA. It is the operational arm of the Belfast Drug and Alcohol Coordination Team (BDACT) and delivers against the Belfast DACT (Drug and Alcohol Connections Teams) action plan, delivering training to local groups and communities and developing initiatives and interventions in line with strategic plans to address drug and alcohol issues at a general population level. The project also undertakes health-based initiatives such as Dry January, by arranging awareness events across the city highlighting the benefits of harm reduction and healthy alternatives to alcohol and drug use. Their community training role is in addition to information sharing and the development of materials which local voluntary/ statutory agencies can use to reduce community harms.

Complex Lives Intensive Support Workers consists of two staff members recruited in March 2023 to support the Belfast City Council led Complex Lives initiative. The staff are aligned with Criminal Justice Floating Support and the Street Injecting Support Service (SISS) to intensively support those with complex needs who are currently homeless in Belfast city centre. The pilot involves significant multiagency support across several programmes aimed at providing access to services such as health, wellbeing, and social and financial services with the aim of accessing and maintaining accommodation. Extern is also part of the Complex Lives Multiagency Steering Group and CEO Advisory Group.

Community Crisis Intervention Service (CCIS) is funded through the Mental Health Support Fund from the DoH. It was successfully retendered in 2021 and secured three-year funding from the DoH via Community Foundation NI. The team support those in crisis from Thursday to Sunday evenings inclusive and has recently expanded its remit to include therapeutic and brief interventions in response to identified need in the community. The Extern team also deliver wellness supports such as the walk and talk group which links local people into their community.

Communities In Transition – Shankill is funded by The Executive Office (TEO) and is aimed at improving mental health and wellbeing in specific communities that have a history of paramilitary control and influence. The project develops localised initiatives identified by individuals and groups in the community; to improve awareness of mental health and addiction issues and promote resilience. The project also trains local Community Champions to support them in their areas and is responsive to delivering interventions unique to the locality. In addition, the project runs campaigns highlighting issues around mental ill-health and substance use and develops community access guides to support signposting and self-advocacy.

Communities In Transition – Larne and Carrick is a similar project to the Shankill initiative under the same funder. It delivers localised plans, interventions and supports to improve mental wellbeing and reduce the impact

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Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

of substance use issues. The project covers a large geographical area and works closely with existing community representatives and programmes to ensure effective in-reach into the community.

Drug Accommodation Support Programme (DASP) is funded through the PHA. This is a multiagency initiative with a ‘Harm Support and Reduction’ ethos to support People Who Inject Drugs (PWID) and who experience homelessness, to stabilise their use through accessing temporary supported accommodation. The specialist DASP worker liaises closely with hostel staff and local statutory and C &V agencies to advocate for clients who need access to treatment and support. The multi-agency steering group, including NI Housing Executive, PSNI, Public Prosecution Service, Supporting People, Homeless Connect and voluntary hostel providers developed the protocol for this project with the aim of reducing drug related deaths amongst the homeless population.

Extern Harm Reduction Training is primarily funded through the PHA although the Extern specialist team facilitate ad hoc sessions as requested by external providers/agencies. Initially the training on offer was specific to Naloxone administration and supply alongside Train the Trainer sessions for organisations to share with their own staff in the event of a suspected opiate overdose. Legislation regarding the expansion of individuals and professionals who can make a supply of Naloxone is due to change in 2024 and this has increased the number of sessions contracted by the PHA. Other sessions developed by the manager include safer injection, needle exchange and street drugs awareness which have all been devised in response to requests from sector partners who require specialist knowledge. This service will be included in the PHA workforce development tender opening in October 2024.

Family Support and Suicide Prevention Response Services and Crisis Response (Crisis Team) works with service users to address suicidal ideation using accredited and evidence-based interventions to reduce immediate crisis and identify individualised safety plans. 1-1 therapeutic sessions are also offered to clients to address the situational stressors and triggers which impact negatively on mental health. Referrals are accepted from any individual including BHSCT Mental Health Liaison staff and the Primary Care Mental Health teams in Belfast. The service also offers community in-reach to families bereaved through suicide and provides training to local networks around mental health and suicide awareness.

Low Threshold Services are currently delivered within the Northern and Southern Health & Social Care Trust areas. The overall aim is to assist individuals to reduce their risk of alcohol and/or drug use by providing support that best meets their individual needs (including needle exchange) within the home and community settings. The service offers an open referral process to individuals who continue to use substances and alcohol and has a high threshold in terms of supporting those who often experience significant chaos in their pattern of use. These services are now contracted until March 2025.

Reach Out is a team funded by the Department for Communities (DfC) and works across West Belfast to target areas of community deprivation by improving mental wellbeing and access to services. Targeted training, complimentary therapies, wellness calendar, drop-in clinics and awareness initiatives are delivered to local individuals, communities, and schools to address issues such as suicidal ideation, self-harm, and alcohol/drug misuse. Through additional funding the team invested in developing the services space to be a trauma informed safe space for the client group and improving engagement.

SISS Social Worker The Street Injecting Support Service worker is funded through a private anonymous donor and works alongside the SISS team to engage and support young people aged 17-25 who are using drugs problematically. The social worker uses person-centred practice to assess the needs of each client to promote access to necessary health and social care services to improve outcomes and reduce drug related harm. Multiagency partnership working is fundamental to this role which aims to reduce the impact of substance use and increase stability in young peoples’ lives.

Street Injectors Support Service (SISS) is funded through the PHA and Belfast Policing and Community Safety Partnership. Experienced staff with specialist training assertively engage people who inject drugs (PWID) in Belfast city centre, many of whom are also experiencing homelessness, sofa- surfing or rough sleeping. The service also includes collection and disposal of inappropriately discarded injecting equipment and educates clients on how to safely dispose of used needles. Many of the individuals the team support requires signposting to

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Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

additional support services as they do not engage with any other services and as a result, they are often physically unwell and require primary care involvement. This service saves lives, and the staff team respond to opiate

overdose situations in the city centre on request using Naloxone and CPR while waiting for NIAS response. Engaging with local businesses and stakeholders in the city centre is another important aspect of the service with the aim of reducing stigma, keeping channels of communication open and improving understanding of the issues experienced by the client group.

Step 2 Northern Trust is funded through the PHA and targets those across the Northern Trust area who have insight into their increased use of substance and alcohol use and require support to reduce this. The service uses a counselling led model including brief and psychotherapeutic interventions to examine the reasons for use and introduce more positive coping strategies alongside relapse prevention and signposting/ onward referrals. The service is designed to support the step up/ step down approach which means clients can access additional support from the Low Threshold Team if required. The service also offers structured family interventions for family members, carers etc., who are impacted by a loved one’s alcohol/drug use.

Step 2 Southern Trust Partnership is funded through the PHA. Extern are part of a three-organisation partnership (Ascert, Dunlewey) delivering this service across the Southern Trust region. The service was extended until March 2025 with similar goals as the Northern Trust service, and the project aims to reduce harm for those using substances at a mild to moderate level. The partnership approach in this Trust area has been a positive experience due to the collaboration across agencies.

Communities Services

Extern provides a range of services to adults and families. These include homelessness, housing, and refugee support.

The nature of the services is further outlined below:

Afghan Resettlement Scheme (ARAP/ACAS) is funded by DfC. This service provides Key Workers to support families in their transition to their new homes. Staff are there to offer a wrap-around service for families, children, young adults, and adults for each of the new groups of refugees and to continue to provide ongoing support to existing families where local services are not available. Staff also advocate on behalf of families and individuals with statutory services as appropriate.

Barista Academy is a new initiative funded by Community Foundation Northern Ireland through the RTE Toy Show Grants Programme. Working with 50 young refugee and/or asylum-seeking individuals, the program blends barista training, practical work experience and personalised mentoring to empower young people with vital skills and confidence for in the NI job market.

The Homeless Traveller Project has been operating since January 2017. This project provides intensive support to members of the Traveller community, both individuals and families, in relation to housing and homelessness, tenancy sustainment and link-up with statutory health and social care services around multi-complex needs (including, for example, offending, mental health, family and childcare issues, addiction and physical health etc.). This project operates on a multi-agency collaborative model and is part of the Traveller Support Network for Greater Belfast.

Complex Floating Support (CFS) is funded by NI Housing Executive (Supporting People). The service aims to offer support to those with multiple complex needs to maintain their tenancy. The team operates across a continuum of support, to those who are homeless, or at risk of homelessness and have complex needs. The role of prevention, assessment and access, crisis intervention and sustainment services are all essential to maximise the likelihood of successful settlement into tenancy and to prevent the continual cycle of in and out of homelessness.

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Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

Dismas House is funded through Supporting People. It is a 14-bed unit providing PBNI Approved Accommodation, supervision, monitoring, and support to a range of service users who have been assessed under statutory frameworks as being of medium to high risk of reoffending, until they can be positively re-integrated into the community and appropriate permanent accommodation has been identified and agreed.

The Innis Centre is funded through Supporting People. It is a purpose-built 20-bed unit providing PBNI Approved Accommodation, supervision, monitoring, and support to a range of service users who have been assessed under statutory frameworks as being of medium to high risk of reoffending, until they can be positively re-integrated into the community and appropriate permanent accommodation has been identified and agreed.

MUST Hostel (Mid Ulster and South Tyrone) is funded by Supporting People. It offers accommodation, support and help tailored to the specific needs of single men and women aged between 18-65 who are homeless. The hostel aims to deliver a modern supported housing service which is flexible and has a holistic approach to the individual to meet the needs of the people we support. The hostel has 20 beds including provision to risk manage and support those who are subject to supervision under licenses or other restrictions within PBNI’s Approved Premises arrangements.

Ormeau Centre Hostel is funded by Supporting People and has been operating since 1978. The Centre provides 29 direct access emergency accommodation for men and women experiencing homelessness. The centre provides an open, non-judgemental referral policy and is aimed at removing the barriers to accessing support, tackling street homelessness, and combating social exclusion. The majority of those who come to the Ormeau Centre have been homeless for some time or have been living on the street. Many are experiencing difficulty with their mental health, substance abuse and/or physical wellbeing. All have experienced a crisis at some point in their lives that has led to them losing the family, friends, or local community networks that we all rely on in times of trouble. Within their 29 beds, up to 13 of these are allocated to service users who are actively injecting drugs and who are managed and supported within the DASP protocol. In July 2024 Ormeau Centre, in partnership with the PHA, established an onsite needle exchange facility to provide out of hours support to these service users in relation to safer injecting and the reduction of blood borne viruses.

- - Dispersed Outreach Teams (including Farset, Enniskillen, Newcastle, Mid Ulster, South East, North Down

and Ards) provides intensive support to individuals who has a range of complex needs and vulnerabilities from geographical areas. These teams are multi-skilled in both engaging with ‘difficult to reach’ individuals and in identifying reflective and holistic supports. The teams aim to achieve positive outcomes with clients, including tenancy sustainment, management and support systems and mental health and physical health and wellbeing supports.

Extern Homes has been operating since March 2017. The Extern Homes project has been created to move people from homelessness into homes. We currently have ten properties which are let to tenants. A third of tenant's progress into employment and/or education and zero return to homelessness. Extern Homes provides two-year tenancies/licence agreements for people who are homeless, and the supports required to sustain life in the community. The project focuses on making the transition from homelessness to becoming a tenant a positive, affordable, and comfortable experience.

Extern Homes offers tenants:

Floating Support Services (Criminal Justice) deliver a flexible and responsive service for medium to high-risk service users with an offending history living in the community. The service is funded by Supporting People and aims to support individuals make the transition from prison to community and to secure and maintain accommodation. This service supports individuals with substance use issues, mental health issues, integration, reduced socialisation and most importantly helps to reduce the risk of re-offending. Interventions are based on the Good Lives Model, building on the individual’s strengths and needs.

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Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

Frontline Network Counselling was established in January 2022. The project provides counselling services to support individuals within Extern’s homelessness services. The service supports individuals to maintain positive mental health, counter social isolation, avoid further offending and manage and sustain their own accommodation.

Homes for Ukraine is funded by the DfC. This is a scheme that provides an opportunity for people from Ukraine who may not have family ties, to be sponsored to come to the UK by individuals, businesses, or community organisations. As a delivery partner, Extern are responsible for completing several screening checks to assess the suitability of a host application prior to the guest’s arrival. This includes screening the accommodation for adequate space, privacy and health and safety. Extern will also process safeguarding checks in the form of

Access NI and HSC checks (vis HSC Trusts). Finally, Extern also completes a follow-up visit to confirm safe arrival and that people have settled into host accommodation.

Multi-Disciplinary Homeless Support Team (MDHST) is jointly funded by NI Housing Executive and Belfast Health and Social Care Trust. This service offers support to people who are homeless, or at risk of homelessness and have additional complex needs relating to diagnosed and undiagnosed mental health issues, substance misuse, physical health issues, offending backgrounds, learning disabilities and family issues. MDHST works in partnership with NI Housing Executive, Belfast Health & Social Care Trust, and other voluntary sector organisations to support individuals and families to access and sustain appropriate temporary accommodation and to access mainstream health and social care services. It works collaboratively with statutory and voluntary agencies and regularly convenes case strategy meetings. The team advocates on behalf of service users and facilitates pathways and channels of communication between statutory and voluntary agencies to improve access to healthcare. This multi-agency approach enables a coordinated and holistic approach to supporting individuals and families with multiple needs.

Northern Ireland Refugee Resettlement Service is funded by the DfC. This service has been operating since December 2015. Extern Northern Ireland is one of three main delivery partners in the provision of specialised resettlement support to individuals and families arriving under the UK Vulnerable Persons Relocation Scheme (VPRS). The service provides key workers to support individuals and their families arriving under the Scheme. Staff work intensively with individuals and families from their point of arrival, as they transition to their new home and resettle in their local communities. Additional supports include a holistic assessment of needs, practical support and link-up with statutory services to help families resettle in NI. Staff are based in Derry/Londonderry, Greater Belfast, and the Armagh, Banbridge and Craigavon council areas.

Refugee Floating Support is funded by NI Housing Executive (Supporting People) and has been operating since 2013. It works intensively with refugees during the 28-day notice period given to move out of National Asylum Support Service (NASS) accommodation and provides medium to long-term specialist and practical support and advice to resettle in the community. This ongoing intensive, comprehensive, one to one support includes, but is not limited to, housing, benefits/financial and budgetary management, health, education, legal status, training and employment, family reunification and community integration. The service aims to prevent homelessness and to maintain tenancies by directly supporting individuals who have housing issues and practical problems settling into the local community. The service works across the community and has existing networks with a range of other refugee and asylum support organisations. The team is an active participant in the Migrant Forum, the Refugee and Asylum Forum and the NI Asylum Stakeholders Forum.

SAIL Project (Supported Adults for Independent Living) is funded by Supporting People. The service was established by our MUST Hostel in Cookstown, to provide floating support with the aim of enabling people to move on from the hostel and live independently within the community and to help people sustain their tenancies.

Prisoner Support Project is a partnership programme established and funded by Extern and the DOJ. This programme is in the 2-year pilot stage, having gone live in January 2024. The programme is for individuals who have been subject to short custodial sentences and who are not otherwise supported by PBNI or adherence to court ordered license. With a particular focus on Mental Health and Addiction issues, this 2 stage programme engages service users prior to their release from prison, in the implementation of the “Let’s Talk” programme

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Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

which is based on Tony Ward’s Good Lives model and which focuses on the different aspects of life that an individual needs to thrive and to avoid reoffending. Following completion of the programme, service users receive continued support, via a warm handover, from a social worker in the community who will work with them for a period of 6 months following release.

Young People and Families

Extern’s Young People and Families services are operational from bases across Belfast, Newtownards, Lisburn, Newtownabbey, Derry/Londonderry, Enniskillen, Omagh and Strabane. The nature of the services is further outlined below:

Early Years/Passport service is funded by WHSCT. This service is a community group-based programme for young people aged 8-12 years across the Western Trust area who are experiencing difficulties within the home, school, and the community, or who are assessed as being a ‘child in need’.

Independent Visitors is funded by the WHSCT. This service provides one-to-one support for children and young people who are in care or have had experience with the Trust’s care support services. The role of the Independent Visitor is to ‘assist, advise and befriend’ through building positive and supportive relationships with individuals, independent of the Trust.

Intensive Support Fostering is an integrated approach between Social Services and Children Looked After Therapeutic Services. It supports a minimum of eight specialist foster placements within the South-Eastern and Belfast Trusts. The programme involves recruiting and training a minimum of eight specialist foster families who will be trained in the Model of Attachment Practice and be supported by a team comprising social workers and therapeutic services.

Janus Youth Support is funded by the SEHSCT. The team works intensively on a one-to-one basis with young people aged 10-17 years who are living in the community or within the care system, whose behaviour is challenging, posing a risk to either themselves or others. Individually tailored support programmes are developed in response to the needs of the young people to support them to remain at home or at the lowest level within the care system. The project is aimed at young people’s social functioning, community inclusion and family relationships.

Linx Ards and Lisburn is funded by SEHSCT. This service is a community-based programme which builds upon the strengths of young people aged 13-17 and their families to encourage healthy development, safety, stability, and a positive future. The Linx team help young people, and their parents/carers improve their relationships and support parents to help their children develop confidence and resilience. Linx seeks to reduce the likelihood of family breakdown and help young people to remain in their home, school, and local communities.

Children Looked After (CLA) Mentoring Support Service is funded by the SPPG. The service operates across Northern Ireland and offers a bespoke and task-forced model of mentoring. The service is available to young people aged 10-18 residing in a care placement or who have prior experience of care placement. The service offers a range of supports, tailored to the needs to each young person, to enable effective outcomes. Mentoring supports are provided for a range of issues, including improving self-confidence/self-esteem, social inclusion, education, and employment and improving personal relationships.

Moving Forward Moving On is funded by UK Shared Prosperity Fund. This is a transitional mentoring support service for people aged 16+ transitioning into further education, training, or employment. It works with 130+ individuals per year and has a partnership agreement with Business in the Community who provide direct links to employers and support with applications, CVs, and interview techniques.

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Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

Pathways is funded by the Education Authority. This is an alternative education programme that works with young people aged 14-16 years who are at risk of being excluded from mainstream education and who may be at risk of offending or entering care or custody. Pathways provides a full-time alternative education programme, five days a week, delivering 190 hours of support. Many young people attending Pathways are presenting with SEBD (social, emotional, behavioural difficulties) and more often undiagnosed additional learning needs, so staff have

been inventive in both delivery and programme development. Personal development programmes include mental health awareness, alcohol, drugs, sexual health, cultural diversity, homelessness, and mindfulness.

Positive Futures is funded through a private Trust Fund and employs two part-time peer mentors with lived experience to provide mentoring peer support to 60 young people per year through the delivery of OCN qualifications in Peer Mentoring and Personal Development.

Raising Aspirations North Down (DARE Programme) is now entering its third year. It is funded through Communities in Transition and Extern partners with Alternative NI to work with young people in primary and secondary schools in the Bangor area to raise educational aspirations.

Strength 2 Strength is funded by the SPPG and is a community-based intervention provided to children aged 8- 13 and their families within the Western Trust area who are assessed as being ‘in need’ and where the children are at risk of offending and antisocial behaviour.

Time Out offers respite, safety and support to young people aged 8-17 years and their families at Extern respite facilities at Kinnahalla, Co Down and Roscor, Co Fermanagh. The service is contracted by four of the five Health Trusts within the NI and Tusla, the Child and Family Agency in the Republic of Ireland. The programme works in partnership with social workers and responds to crisis, offering a sanctuary for young people who need time in a safe place where they can build on their strengths and develop confidence and self-esteem to address a range of issues for managing life challenges.

Youth Engagement Service is funded by the PHA. This service is based in Belfast and North Down (Bangor). Both projects offer a safe, social environment for young people aged 11-25 to explore, learn and develop their emotional well-being through the provision of an advice and signposting service on issues such as:

Work is based in schools, community settings and youth focused centres, but both also operate on a drop-in basis during the week.

Youth Support is funded by WHSCT. This service provides community-based support in a group setting to young people aged 10-17 years. These young people are at medium to high risk of their current care placement breaking down and being received into residential or custodial care, or they can also be assessed as being a ‘child in need.’

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Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

GOVERNANCE, MANAGEMENT AND FINANCE

The company is governed by a Board of up to nine Trustees. The Board meets at least four times during the financial year with additional meetings called if necessary. The Board is supported by the Extern Group Board Sub-committee structure which includes the Innovation and Development Committee (until August 2023), Audit and Risk Committee and Nominations and Remuneration Committee. Each committee makes recommendations to the Board for the latter’s review and consideration for approval.

Board Trustees do not receive any remuneration in respect of their services to the charity. Receipted expenses are reimbursed when incurred. The Trustees, who are non-executive, represent a diverse range of relevant experience including finance, legal, criminal justice, housing, health, children services, business, research and mental health.

The Board delegates the day-to-day management of the company to the CEO and Strategic Leadership Team. This team comprises of the Chief Operating Officer (COO) and four executive directors – Director of Services RoI, Director of Policy and Development, Director of People and Organisational Development and Director of Finance and Corporate Services. Neither the CEO nor any of the executive directors are registered Directors of the Board.

From time-to-time urgent decisions on matters reserved for the Board many need to be taken between scheduled Board Meetings. In such circumstances, the Chair of Extern Northern Ireland in consultation with the Chairs of Extern Group and Extern Ireland has the authority to deal with such matters. In all circumstances, decisions will be formally recorded and reported to the Board. This is in accordance with the Boards’ Scheme of Delegation.

Constitution

Extern Northern Ireland is a charity which is constituted under the Companies Act 2006, as a Company Limited by Guarantee. The company’s governing document is the Memorandum and Articles of Association.

Trustees’ Interests

No Trustee, in the current year, had any interest in any contract undertaken by the organisation.

Going Concern

The Trustees believe that there are no material uncertainties that cast significant doubt about the company’s ability to continue as a going concern and the financial statements have been prepared on this basis.

Appointment of (Trustee) Directors

As set out in the Memorandum and Articles of Association, the Chair of Extern Northern Ireland is appointed annually by Trustees. The appointment to the Chair cannot normally be for more than six consecutive years.

The appointment of new Trustees is confirmed by election at the following AGM. Trustees may serve a maximum of nine years. There is a policy of retirement by rotation to ensure that the Board is continually rejuvenated. The Board also considers succession planning to ensure continued expertise when its most experienced members step down.

Director Induction and Training

New Board members undergo an orientation period with the Group Chair and CEO to brief them on their legal obligations under company law, to go through the Memorandum and Articles of Association, the Board make-up, decision making processes, the business plan, the recent financial performance of the charity, current programmes and projects, the most recent annual reports and information on staff and volunteers.

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Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

All Trustees are encouraged to be familiar with Extern’s range of programmes and may take a special interest in some, depending on their expertise and location. Trustees are encouraged to attend external and internal training events which will facilitate the undertaking of their role.

Conflict of Interest

New Trustees are requested to sign up to the Board’s Code of Conduct and are also required to complete and sign a Conflict-of-Interest document, declaring any conflicts that either currently exist or may materialise during their term on the Board. All Trustees are requested to submit an annual Declaration of Interest form and to resubmit should their circumstances change during the year, in line with the Boards’ Conflict of Interest Policy. Conflicts of interest and declarations of loyalty are included as a standing agenda item for all committee/board meetings. Trustees who declare a conflict of interest at the start of the meeting are obliged to leave the meeting before the relevant agenda item is discussed.

Organisation

Objectives

The main objective of the company is:

To promote, support or carry on, either alone or in cooperation with any other body, authority or person, community based and other services, projects or schemes which aim to minimise the risks and/or prevent the occurrence of:

Organisation Management

Extern has established a fit for purpose organisation model to enable it to achieve its Vision and Mission through the delivery of its services. The major risks associated with the provision of services is the safeguarding of service users and social care workers. Extern manages these risks through:

Future Plans and Developments

Extern continues to engage with its funding commissioners on the presenting needs of the families and children, young people and adults who engage our services and in partnership, deliver innovative services. Extern is in the middle of developing its new 5-year Strategy for launch in April 2025. The CEO and Strategic Leadership Team will continue to engage with all stakeholders: staff, commissioners and service users, on the development of this plan.

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Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

As a community and voluntary organisation, our innovative services are trauma aware, and we continue to be committed to meeting the ever-changing needs of our service users without judgement.

Central Support Services

The delivery of services is supported by central support services from Extern Group to Extern Northern Ireland. These are wide ranging and include the following:

Support function Services inclusive of:
Financial Services Transaction processing; payroll
services; pensions administration;
budget build; service costings and
tender bids; management and
financial accounting and reporting;
grant applications; funding claims,
contracts management; statutory
reporting; business assurance checks
controls and balances.
IT & Telecommunications IT support; IT hardware; systems
software; telecoms and
communication networks; cyber
security and other protective
measures
Estates, Fleet and Central
Procurement		 Estates and lease management; fleet
management; health & safety
management and assurance; central
supplier tendering and supplier
contract management; insurance
placement, management and claims
administration
Human Resources & Staff
Development		 Recruitment, vetting, registration and
staff induction processes; staff
development programmes; advice,
guidance and assistance on all
aspects of personnel and human
resources management;
Training & Practice Development Mandatory & specialist training of all
personnel; practice support and
professional development for social
care workers and social workers for
internal staff; practice support &
professional development services to
voluntary sector social care providers.
Quality Assurance, Governance & Audit Internal audits of systems, controls & policy
compliance; stakeholder audit co-ordination;
safeguarding procedures, policies, training,
communications and incident management; risk
management, co-ordination and monitoring;
GDPR and data protection services
Executive & Business Supports Senior management services; public &
stakeholder relationship management; internal &
external communications management including
management of communication systems and
networks; funding and fundraising support to
advance Extern’s mission.

14

Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

Management of Risk

The organisation has a statement of commitment and the duty to ensure, as far as is reasonably practicable, the health, safety and welfare of its service users, employees, volunteers, students and Board members.

The organisation has a corporate risk strategy which includes an assurance framework and a corporate risk policy that highlights the importance of risk management throughout the organisation, from project workers/frontline staff through to the Board. Volunteers and bank workers, students and subcontractors are included in how the organisation assess and manages risk.

Extern understands that it is necessary for management and staff to work together positively to achieve a safe and healthy working environment that is compatible with the work that we do. Board members and senior managers are expected to lead by example and provide support and assistant throughout the organisation.

There are numerous committees to ensure the effective management of all risk including the Audit and Risk Committee, Nominations and Remuneration Committee, Innovation and Development Committee (until August 2023), Safeguarding Committee, Information Governance Committee and Health and Safety Committee.

On a monthly basis, the Strategic Leadership Team, Programme Managers and Heads of Departments complete a risk register which incorporates all identified risks. Programme Managers identify operational risks, controls and/or added actions to minimise risk, which is then escalated to the relevant head of department. The Heads of Departments include Operational Assistant Directors and Heads of Support Services including Finance, IT, Quality and Audit, Safeguarding, Data Protection, Practice Development, HR, Support Services and Fundraising.

Extern, through its policies, procedures and training, strives to create an environment which is safe as is reasonably practicable by ensuring that risks are continuously identified, assessed and appropriately managed.

We aim to:

The Strategic Leadership Team maintains a strategic risk register which incorporates Business Plan targets that are linked to the overall strategy of the organisation. At a project level, there are several risk management controls which include the Risk Management Policy, Risk Assessment procedures for individuals, groups and activities, Lone Working and Safeguarding Policies along with mandatory training which all staff need to complete as part of their induction and ongoing professional development.

To ensure good governance, Extern contracts with independent professional firms of both internal and external auditors. In addition, the Quality & Audit Department conducts internal audits on projects to identify opportunities for improvement. These can be planned specific audits or unannounced audits to ensure that staff are complying as required. Extern’s Safeguarding Committee was established to support the organisation to deliver high quality, best practice services and is led by the Head of Safeguarding. The committee meet quarterly, and membership includes Executive Directors and Assistant Directors of Services, middle management and Heads of Departments.

The Health & Safety Committee meets up to three times per year to review health and safety requirements and to ensure that health and safety within the organisation (transporting service users, lone working and incidents/accidents) including every building/premise, is managed under the health and safety legislation requirements including environmental risk assessments, fire safety inspections, COSH, NEBOSH etc.

15

Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

Within each team meeting (from frontline projects up to Strategic Leadership Team), risk management, health and safety and safeguarding are all standing items on agendas. Risk management is embedded within the organisation’s operational and strategic delivery and is managed at all levels across the organisation.

The Board has its own risk management policy statement, the purpose of which is to ensure that staff and other stakeholders are aware of Extern’s responsibilities and their own individual responsibilities as Board members.

Reserves Policy

Unrestricted Reserves

Unrestricted reserves are those reserves which Extern can expend at the discretion of the Trustees to promote the objects of the charity. The organisation maintains a level of unrestricted reserves to ensure effective financial governance through ensuring that the charity can continue to operate as a going concern and remain viable in the face of any changing circumstances including interruptions to funding or fluctuations in income and expenditure.

Unrestricted Designated Reserves

Unrestricted designated reserves comprise unrestricted funds designated for a particular purpose by the Trustees. These are, typically, reserves relating to individual projects which remain designated to the individual programme of activity and fixed assets reserves tied up in the delivery of services.

Restricted Reserves

Restricted reserves are those reserves which have specific conditions attached to them as to how they are to be spent. Cash to the value of the reserves are held in a separate fund within the balance sheet where it has been included within cash at bank in hand.

Remuneration Policy

The organisation has a Reward and Remuneration Policy which is reviewed and updated on a regular basis to ensure that staff length of service is recognised and that the organisation’s salaries remain competitive in the sector in which it operates.

The organisation uses a variety of tools to support the performance management of staff including probationary reviews, performance appraisals and, where formal performance management interventions are required, the utilisation of formal performance measures to ensure that staff continue to be efficient, effective and productive.

The CEO’s remuneration is reviewed annually by the Nominations and Remuneration Committee and Extern Group Board.

Financial Review

The Statement of Financial Activities and Statement of Financial Position for the year ended 31 March 2024 are set out on pages 22 and 23 and the financial review is based on these results.

Overview

Charitable activities are largely supported by statutory income from a number of departments, Health Trusts and other statutory organisations. These commissioners are highlighted in the service descriptions included on pages 5 to 11.

As an organisation we have continued to focus on sustainability post the Covid pandemic through pursuing tender opportunities and applications to Trusts and Foundations. When the conditions permitted, we reintroduced community-based fundraising for Extern’s mental health and homeless projects.

16

Extern Northern Ireland Company Limited by Guarantee Trustees Annual Report Year Ended 31 March 2024

Charitable income/donations have increased by 8% to £12.1m (2023: £11.2m) due to an increase in contracts undertaken by Extern during the period. Extern’s emphasis going forward continues to be on securing income that will result in sustainable finances and cash flow.

The net expenditure in the accounting year was £109k compared to net income of £98k in 2023. The company assets remain strong, with net assets of £6.1m at 31 March 2024 (2023: £6.2m).

The Trustees believe there are no material uncertainties that cast significant doubt on the company’s ability to continue as a going concern and thus the financial statements have been prepared on this basis.

The Trustees believe that they have complied with the requirements of the Companies Act 2006 with regards to books of account by employing accounting personnel with appropriate expertise and by providing adequate resources to the financial function.

Disclosure of Information to the Auditors

The Trustees who held office at the date of approval of this Report confirm that, so far as they are each aware, there is no relevant audit information of which the company’s auditors are unaware. Each Trustee has taken all the steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the company’s auditors are also aware of that information.

Auditors

In accordance with the Companies Act 2006, a resolution for the re-appointment of the company auditors will be proposed at the Annual General Meeting.

Statement of Directors’ Responsibilities in respect of the Trustees Report and Financial Statements

The Trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable UK law and UK Generally Accepted Accounting Practice.

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with UK Generally Accepted Accounting Practice, Accounting Standards and applicable law. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose, with reasonable accuracy at any time, the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the Board

____ _23 January 2025_____ Ian McAvoy, Chairperson Date Approved

17

Extern Northern Ireland Company Limited by Guarantee Independent Auditor’s Report to the Members of Extern Northern Ireland Year Ended 31 March 2024

Opinion

We have audited the financial statements of Extern Northern Ireland for the year ended 31 March 2024 which comprises the Statement of Financial Activities, the Balance Sheet, the cash flow statement and the 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 United Kingdom Accounting Standards, including Financial Reporting Standard 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of 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 accounts in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient 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 Charity’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 other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

18

Extern Northern Ireland Company Limited by Guarantee Independent Auditor’s Report to the Members of Extern Northern Ireland Year Ended 31 March 2024

Other Information (Cont)

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 accounts 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 to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Trustees and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you If, in our opinion:

Responsibilities of Trustees

As explained more fully in the Statement of Trustees 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 directors 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 accounting unless the Trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so

Auditor's responsibilities for the audit of the financial statements

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 exists. Misstatements can arise from fraud or error and are considered material if, individually or in the

19

Extern Northern Ireland Company Limited by Guarantee Independent Auditor’s Report to the Members of Extern Northern Ireland Year Ended 31 March 2024

aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the Prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

Audit response to risks identified

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. Audit procedures performed by the engagement team included:

20

Extern Northern Ireland Company Limited by Guarantee

Independent Auditor’s Report to the Members of Extern Northern Ireland Year Ended 31 March 2024

We communicated relevant laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment through collusion, forgery, intentional omissions, misrepresentations or the override of internal control.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' 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 Parent charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed.

Dr R I Peters Gallagher OBE FCA (Senior Statutory Auditor) For and on behalf of Moore (N.I.) LLP

Date: 23 January 2025

21

Extern Northern Ireland Company Limited by Guarantee Statement of Financial Activities Incorporating and Income & Expenditure Account Year Ended 31 March 2024

Total Funds Total Funds
Unrestricted Restricted 2024 2023
Notes £ £ £ £
Income and endowments from:
Donations and legacies 3 113,551 280,719 394,270 101,567
Charitable Activities 4 5,339,328 6,276,022 11,615,350 11,000,144
Other trading activities 5 54,872 - 54,872 63,561
-
Investments 6 1,030 - 1,030 147
Total Income and endowments 5,508,781 6,556,741 12,065,522 11,165,419
Expenditure on:
Charitable Activities 7,8 (5,497,358) (6,679,956) (12,177,314) (11,080,889)
Total Expenditure (5,497,358) (6,679,956) (12,177,314) (11,080,889)
Other Recognised Gain/(Losses): 2,533 - 2,533 13,443
Net income / (expenditure) for the year
before transfers 13,956 (123,215) (109,259) 97,973
Transfers between funds 14 (131,799) 131,799 - -
Net movement in funds (117,843) 8,584 (109,259) 97,973
Reconciliation of funds:
Funds Brought Forward 14 5,615,933 596,912 6,212,845 6,114,872
Total Funds Carried Forward 5,498,090 605,496 6,103,586 6,212,845

All income derives from continuing activities, therefore no statement of recognised gains or losses is given.

The notes on pages 25 to 35 form part of these financial statements.

22

Extern Northern Ireland Company Limited by Guarantee Statement of Financial Position As at 31 March 2024

Note
Fixed Assets
Tangible assets
10
Current Assets
Debtors
11
Cash at bank and in hand
Liabilities
Creditors:amounts falling due within
one year
12
Total Assets less Current
Liabilities
Creditors: falling due after more than
one year
13
NET ASSETS
Represented by:
Unrestricted Funds
14
Unrestricted Designated Funds
14
Restricted Funds
15		 2024
£
2,728,025
1,564,462
2,960,124
4,524,586
(1,149,025)
6,103,586
-
6,103,586
1,682,211
3,815,879
605,496
6,103,586		 2023
£
2,835,850
2,104,936
3,090,398
5,195,334
(1,441,602)
6,589,582
(376,737)
6,212,845
2,773,859
2,842,074
596,912
6,212,845

These financial statements were approved by the members of the committee and authorised for issue on the ...................... and are signed on their behalf.

Ian McAvoy
Chair
Shane McLaughlin
Director

Company Registration Number NI 016083

23

Extern Northern Ireland Company Limited by Guarantee Statement of Cash Flow Year Ended 31 March 2024

Note
Cash (used) received in operating activities
18
Cash flows from investing activities:
Bank Interest Received
6
Bank Interest Paid
8
Purchase of Tangible Fixed Assets
10
Net cash flow from investing activities
Cashflows from Financing Activities:
Repayment of borrowing
Cash used in financing activities
Increase (decrease) in cash and cash equivalents
in the year
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period		 2024
£
371,538
1,030
(22,875)
(21,845)
(18,900)
(18,900)
(40,745)
(461,067)
(461,067)
(130,274)
3,090,398
2,960,124		 2023
£
(170,377)
147
(27,539)
(27,392)
-
-
(27,392)
(83,183)
(83,183)
(280,952)
3,371,350
3,090,398

The notes on pages 25 to 35 form part of these financial statements.

24

Extern Northern Ireland Company Limited by Guarantee Notes to the Financial Statement Year Ended 31 March 2024

1) Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

The financial statements have been prepared in accordance with 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 (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

b) Extern Northern Ireland meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

c) Preparation of the accounts on a going concern basis

The Trustees are of the opinion that the charity is a going concern due to the level of free reserves in the consolidated group in place and the funding secured moving forward.

The Trustees have considered this in the knowledge that on the 30th January 2020, the World Health Organisation (WHO) announced Coronavirus as a global health emergency and, on the 11th March 2020, it announced that Coronavirus was a global pandemic.

d) Income

Income is recognised when the charity has entitlement to the funds, conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in respect of future expenditure is credited to a deferred income account and released to income in the period to which it relates.

e) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

In accordance with the Charities SORP (FRS 102), the general volunteer time of the Charity’s volunteers is not recognised.

f) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

g) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity.

Designated funds are unrestricted funds of the charity which the Trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Charity’s work.

25

Extern Northern Ireland Company Limited by Guarantee Notes to the Financial Statement Year Ended 31 March 2024

ACCOUNTING POLICIES (continued)

h) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third

party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i) Allocation of support costs

Support costs are those functions that assist the work of the Charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, human resources, IT, payroll and governance costs which support the Charity’s activities. These costs have been allocated between support costs and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 6.

j) Operating leases

Where assets are acquired under finance leases, the capital element of the asset is included in fixed assets and amortised over the life of the asset. The outstanding capital element of the leasing obligation is included in creditors falling due. The interest element is written off over the primary period.

All other leases are accounted for as operating leases and the rental charges are charged to the statement of financial activities on a straight line basis over the life of the lease.

k) Tangible fixed assets

Depreciation is calculated to write off the original cost less the expected residual value of the assets over their estimated useful lives at the following annual rates:-

Long Leasehold & Freehold Property 2% straight line Alterations to Long leasehold premises 15% of the reducing balance Fixtures and Fittings 25% of the reducing balance Short Leasehold Improvements Term of Lease Motor Vehicles 33.33% of the reducing balance

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

l) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

m) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

n) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

o) Financial instruments

The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 ' Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to

26

Extern Northern Ireland Company Limited by Guarantee Notes to the Financial Statement Year Ended 31 March 2024

the contractual provisions of the instrument. Financial assets and liabilities are offset, the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

p) Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

q) Pensions

Existing employees of the Charity were entitled to join a defined contribution pension scheme, administered through Royal London. The Pension Schemes are funded by contributions from employee and employer. All employees are automatically enrolled into a stakeholder pension scheme, unless they have exercised their right to opt out of scheme membership.

2. Legal Status

Extern Northern Ireland was registered on 10th September 1982 as a company limited by guarantee, not having a share capital. Every member promises, if the Charity is dissolved while such person remains a member or within 12 months afterwards, to pay to to £1 towards the cost of dissolution and the liabilities incurred by the Charity while the member was a member.

27

Extern Northern Ireland Company Limited by Guarantee Notes to the Financial Statement Year Ended 31 March 2024

3 Income from donations and legacies

3 Income from donations and legacies
Total Funds Total Funds
Unrestricted Restricted 2022
 2023
£ £ £ £
Fundraising 22,599 277,919 300,518 6,601
Donations 5,730 2,800 8,530 11,600
Sundry Income 85,222 - 85,222 83,367
113,551 280,719 394,270 101,567
The 2022/23 total of £101,567 was all unrestricted.
**4 ** Income from Charitable Activities Total Funds Total Funds
Unrestricted Restricted 2024 2023
£ £ £ £
Statutory Agencies:
NIHE - Supporting People - 2,750,302 2,750,302 2,812,718
Northern Ireland Housing Executive 1,192,485 485,287 1,677,772 1,308,213
Public Health Agency 1,150,167 696,759 1,846,926 1,690,987
Department for Communities - 1,026,756 1,026,756 1,088,776
Western Health & Social Care Trust 1,185,015 - 1,185,015 1,125,701
South Eastern Health & Social Care Trust 723,843 - 723,843 648,248
Health & Social Care Board 222,660 336,448 559,108 489,577
Belfast Health & Social Care Trust 322,474 28,027 350,501 422,511
Northern Health & Social Care Trust 62,400 - 62,400 70,200
Southern Trust 7,800 - 7,800 -
Education Authority 391,680 - 391,680 384,480
Department of Justice 62,990 - 62,990 31,120
The Executive Office - 220,910 220,910 179,269
Community Foundation NI - 174,279 174,279 207,306
UKSPF - 321,915 321,915 -
Tusla - 49,686 49,686 64,452
Bangor Alternatives NI - 23,420 23,420 22,999
Department for the Economy - 4,597 4,597 301,622
SEUPB - (15,439) (15,439) (51,582)
The National Lottery Community Fund - - - 27,278
Councils:
Belfast City Council - 47,232 47,232 47,464
Fermanagh & Omagh District Council - - - 1,368
Other:
St Martin in the Fields - 82,359 82,359 59,637
William A Cadbury Charitable Trust - - - 30,000
NIACRO - 20,060 20,060 4,585
Gems NI Ltd - - - 6,104
The Albert Hunt Trust - - - 5,000
Homeless Connect 4,114 - 4,114 4,016
Avenue Recycling - - - 2,936
RSPB/Lough Erne Landscape Partnership - - - 2,800
Victoria Homes Trust - - - 2,000
Probation Board for Northern Ireland - - - 2,278
British Red Cross 580 - 580 1,000
Voice of Young People in Care - - - 525
T-Met - - - 630
Other 13,120 23,424 36,544 5,926
5,339,328 6,276,022 11,615,350 11,000,144

The 2022/23 total of £11,000,144 was split £5,009,677 unrestricted and £5,990,467 restricted

28

Extern Northern Ireland Company Limited by Guarantee Notes to the Financial Statement Year Ended 31 March 2024

Extern Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statement
Year Ended 31 March 2024
5 Income from Trading
Activities
Client
Contribution
Gain on
Exchange		 Total Funds
Total Funds
Unrestricted
Restricted
2024
2023
£
£
£
£
54,872
-
54,872
63,561
-
-
-
-
54,872
-
54,872
63,561

The 2022/23 total of £63,561 was all unrestricted.

6 Investment Income

tment
Bank Interest
Receivable		 Total Funds
Total Funds
Unrestricted
Restricted
2024
2023
£
£
£
£
1,030
-
1,030
147
1,030
-
1,030
147

The 2022/23 total of £147 was all unrestricted.

7 Analysis of expenditure on charitable activities:

Direct Costs (see
Note 8)
Governance & Support Costs
(see Note 8)		 Total Funds
Total Funds
Unrestricted
Restricted
2024
2023
£
£
£
4,812,322
5,615,470
10,427,792
9,732,482
685,036
1,064,486
1,749,522
1,348,407
5,497,358
6,679,956
12,177,314
11,080,889

The 2022/23 total of £11,080,889 was split £5,035,141 unrestricted and £6,045,748 restricted.

29

Extern Northern Ireland Company Limited by Guarantee Notes to the Financial Statement Year Ended 31 March 2024

8 Analysis of direct costs:

Staff Costs - Payroll
9
Staff Costs - Non Payroll
Direct Service User Costs
IT and Communications
Premises and Utilities
Training Costs
Fleet Costs
Overheads
Legal & Professional
Finance Costs
Depreciation
Governance
Support Costs
8a		 Total Funds
Total Funds
Unrestricted
Restricted
2024
2023
£
£
£
£
3,012,047
4,283,376
7,295,423
6,794,216
91,686
278,561
370,247
404,908
170,195
373,393
543,588
473,701
278,325
166,327
444,652
207,554
692,491
298,675
991,166
1,040,738
56,497
79,549
136,046
113,969
58,378
3,998
62,376
78,755
251,989
111,920
363,909
369,725
51,533
19,252
70,785
86,969
22,456
419
22,875
27,539
126,725
-
126,725
134,408
262
26,730
26,992
1,500
684,774
1,037,756
1,722,530
1,346,907
5,497,358
6,679,956
12,177,314
11,080,889

The 2022/23 total of £11,080,889 was split £5,035,141 unrestricted and £6,045,748 restricted.

Analysis of Support 8a Costs:

Overhead Recovery
Charge
Support Costs Recharge Depreciation
Other Inter-Company/Project
Contribution		 Unrestricted
Restricted
2024
2023
847,717
1,030,099
1,877,816
1,676,624
(111,426)
-
(111,426)
(136,300)
(51,517)
7,657
(43,860)
(193,416)
684,774
1,037,756
1,722,530
1,346,907

The 2022/23 total of £1,346,907 was split £523,359 unrestricted and £823,548 restricted.

9 Analysis of staff costs:

Analysis of staff costs:
Salaries and Wages
Employers NIC
Pension Costs		 2024
2023
£
£
6,371,840
5,881,378
467,884
481,003
455,699
431,834
7,295,423
6,794,215

Extern NI operates a defined contribution pension scheme. The pension costs disclosed in the table above represent contributions paid and payable and sums incurred or life income protection for scheme members.

30

Extern Northern Ireland Company Limited by Guarantee Notes to the Financial Statement

Year Ended 31 March 2024

9 Analysis of staff costs: (continued)

The average monthly number of employees during the year was:

2024 2023
Number Number
Charitable activities 270 261

There were no employees who received employee benefits (excluding employer pension costs) over £60k in 2023/24 (2022/23 - nil). Key management personnel are employed by Extern' parent company, Extern Group and their remuneration is disclosed as required in the Financial Statements of Extern Group, year ended 31 March 2024

31

Extern Northern Ireland Company Limited by Guarantee Notes to the Financial Statement Year Ended 31 March 2024

10
Tangible Fixed Assets
Cost:
As at 1 April 2023
Additions
Disposals
As at 31 March 2024
Depreciation:
As at 1 April 2023
Charge for the year
Depreciation on Disposal
As at 31 March 2024
Net Book Value
As at 1 April 2023
As at 31 March 2024		 Alterations
Long
to Long
Fixtures
Short
Leased
Leasehold
Leasehold
&
Long Life
Computer
Leasehold
Motor
Motor
Property
& Freehold
Premises
Fittings
Equipment
Equipment
Improvements
Vehicles
Vehicles
Total
£
£
£
£
£
£
£
£
£
3,847,126
1,725,110
720,930
504,005
975,362
175,851
186,510 412,423
8,547,317
- -
18,900
-
-
-
- -
18,900
- -
-
-
-
-
- -
-
3,847,126
1,725,110
739,830
504,005
975,362
175,851
186,510 412,423
8,566,217
1,267,420
1,549,034
647,091
504,005
975,362
175,851
186,510 406,194
5,711,467
76,943
29,246
18,460
2,076
126,725
-
1,344,363
1,578,280
665,551
504,005
975,362
175,851
186,510 408,270
5,838,192
2,579,706
176,076
73,839
-
-
-
-
6,229
2,835,850
2,502,763
146,830
74,279
-
-
-
-
4,153
2,728,025

32

Extern Northern Ireland Company Limited by Guarantee Notes to the Financial Statement Year Ended 31 March 2024

11
12


13

**		 Debtors
Trade Debtors
Sundry Debtors
Accrued income
Prepayments
Amounts due from Extern Group
Amounts due from Extern Ireland
Creditors; amounts falling due within one year
Trade Creditors
Accruals & Other creditors
Deferred Income
Tax and Social security
Danske Bank - Hydepark House
Charity Bank - Extern homes
Amounts owed to Extern Ireland
Movement in deferred income
As at 1 April 2023
Resources deferred during the year
Amounts released from previous years
As at 31 March 2024
Creditors; amounts falling due after more than one year
Danske Bank - Hydepark House
Charity Bank - Extern homes
Bank Term Repayments on Hydepark House, Mallusk:
Due within one year
In the second to fifth years inclusive
After 5 years		 2024
2023
£
£
779,279
1,075,691
635
-
430,017
520,263
14,321
6,000
338,526
474,573
1,684
28,409
1,564,462
2,104,936
2024
2023
£
£
38,487
117,481
513,371
548,309
467,588
575,520
129,579
115,962
-
75,692
-
8,638
-
-
1,149,025
**1,441,602 **
£
£
575,520
370,242
467,588
575,520
(575,520) (370,242)
467,588
575,520
2024
2023
£
£
-
77,442
-
299,295
-
**376,737 **
2024
2023
£
£
-
84,330
-
132,943
-
243,794
-
**461,067 **

** The Extern Homes loan was secured by a first fixed charge over ten properties.

** The loan was repaid in full during the year using reserves, releasing the fixed charge.

33

Extern Northern Ireland Company Limited by Guarantee Notes to the Financial Statement Year Ended 31 March 2024

14 Analysis of Movements in Funds

Unrestricted funds
General funds - all funds
Designated Capital Funds
Designated Critical Maintenance
Designated Prisoner Support Project
Designated Lease Exit Costs
Roscor Fund
Total unrestricted funds
Restricted funds
Restricted funds - all funds
Total		 Opening
Balance
Income
Expenditure
Transfers
As at
31 March
2024
£
£
£
£
£
2,773,859
5,489,881
(5,317,273)
(1,264,256)
1,682,211
2,835,850
18,900
(126,725)
-
2,728,025
-
-
-
502,000
502,000
-
-
(50,827)
590,457
539,630
-
-
-
40,000
40,000
6,224
-
-
-
6,224
5,615,933
5,508,781
(5,494,825)
(131,799)
5,498,090
596,912
6,556,741
(6,679,956)
131,799
605,496
6,212,845
12,065,522
(12,174,780)
-
6,103,586

15 Analysis of Movements in Restricted Funds

SEUPB
Department for Communities
Tusla
St Martin In The Fields
Department for the Economy
NIHE - Supporting People
Northern Ireland Housing Executive
Belfast Health & Social Care Trust
Health & Social Care Board
Public Health Agency
The Ireland Funds
The Executive Office
Bangor Alternatives NI
Community Foundation NI
UKSPF
Belfast City Council
NIACRO
Other
Total		 Opening
Balance
Income
Expenditure
Trfs
As at
31 March
2024
£
£
£
£
£
-
(15,439)
(407)
15,846
-
-
1,026,756
(1,145,189)
118,433
-
-
49,686
(49,686)
-
-
373
82,359
(81,609)
-
1,123
-
4,597
(2,117)
(2,480)
-
477,834
2,750,302
(2,789,128)
-
439,008
111,109
485,287
(465,389)
-
131,007
21,566
28,027
(40,825)
-
8,768
18,762
336,448
(318,562)
-
36,648
(44,726)
696,759
(695,248)
-
(43,215)
4,550
-
-
-
4,550
(8,843)
220,910
(227,719)
-
(15,652)
9,849
23,420
(24,005)
-
9,264
(39)
174,279
(182,383)
-
(8,143)
-
321,915
(322,138)
-
(223)
6,477
47,232
(47,232)
-
6,477
-
20,060
(20,060)
-
-
-
304,143
(268,259)
-
35,884
596,912
6,556,741
(6,679,956)
131,799
605,496

34

Extern Northern Ireland Company Limited by Guarantee Notes to the Financial Statement Year Ended 31 March 2024

16 Analysis of net assets between funds

Tangible fixed assets
Net Current Assets
Long Term Liabilities		 Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2024
2024
2024
2023
£
£
£
£
2,728,025
-
2,728,025
2,835,850
2,770,065
605,496
3,375,561
3,753,732
-
- -
(376,737)
5,498,090
605,496
6,103,586
6,212,845

17 Operating lease commitments

At 31 March 2024 the Charity had annual commitments under non-cancellable operating leases as follows:

Within 1 year
Between 2 and 5 years
After more than 5 years
Total		 Land and buildings
Other
2024
2023
2024
2023
£
£
£
£
311,148
330,528
-
-
33,540
-
-
-
-
-
-
-
344,688
330,528
-
-

18 Reconciliation of net cash movement in funds to net cash flow from operating activities

Net income for the reporting period (as per the SOFA)
Depreciation on tangible fixed assets
(Increase)/Decrease in Debtors
Increase/(Decrease) in Creditors
Interest Income
Interest Charge
Loss on Exchange
Net cash (used) received in operating activities		 2024
2023
£
£
(109,259)
97,973
126,725
134,408
540,474
436,452
(208,247)
(866,602)
(1,030)
(147)
22,875
27,539
0
0
371,538
(170,377)

19 Related Parties

Extern Northern Ireland is a subsidiary of Extern Group. Extern Ireland is a fellow subsidiary. Extern Group is a registered charity in Northern Ireland (Charity Number: NIC103226) and Extern Ireland is registered in the Republic of Ireland. The consolidated financial statements of Extern Group may be obtained from the Company Secretary, Ian McAvoy, 3 McKinney Road, Newtownabbey, Co Antrim, BT36 4PE. The member companies in the group are committed to supporting group activities and liquidity across the island of Ireland.

20 Auditors' remuneration

Extern Northern Ireland were charged £8,400 by Moore (N.I.) LLP for the Charity’s statutory audit.

35