".tern
Extern Northern Ireland
Com
an
Limited b Guarantee
Trustees, Re
ort & Financial Statement
Year End 31 March 2025
Company Registration Number N1016083
Charity Registration Number NIC105869
Charity Registered with HMRC XN 48714

xtern Norrnern Irelanu
Company Limited by Guarantee
Table of Contents
Year Ended 31 March 2025
Reference and Administrative Details of the Charity
Trustees, Annual Report
Independent Auditor's Report to the Members
24
Statement of Financial Activities
28
Statement of Financial Position
29
Cash Flow Statement
30
Notes to Financial Statements
3140

Extem Northern Ireland
Company Limited by Guarantee
Reference and Administrative Details of the Charity
Year Ended 31 March 2025
Chair
Dr Lynne Mcmordie (Interim Chair from 21 November 2025)
Aideen D'Arcy (Chair from 15 April 2025, resigned 21 November 2025)
Shane McLaughlin {interim Chair from 25 January 2025 until 15 April 2025)
lan McAvoy (resigned 25 January 2025)
Stephen Leach (resigned 12 October 2025)
Shane McLaughlin
Noreen Wright
lan McAvoy (resigned 23 January 2025, appointed 15 April 2025, resigned 21
November 2025)
Stephen Mccormick (appointed 23 January 2025, resigned 21 November 2025)
Dr Joan Broder (appointed 15 April 2025)
Niall O'sullivan (appointed 15 April 2025, resigned 21 November 2025)
Marian Quinn (appointed 15 April 2025)
Tony O'Donovan (appointed 17 June 2025)
Paul Doran (resigned 19 June 2025)
Fiona McGinley (appointed 23 September 2025)
LesieAnn Scott (appointed 15 April 2025)
lan McAvoy (resigned 23 January 2025)
Colin Haybum (to November 2024)
Leslie Ann Scott, CEO (from December 2024)
Leslie Ann Scott, COO (to November 2024}
Jonathan Carroll, Director of People and Organisational Development
Pauline Flynn, Director of Finance and Corporate Services
Kieran Murphy, Interim Director of Finance and Corporate Services (from January 2025)
Sharon Heaty, Director of Communications, Engagement and Partnerships
Deirdre O'Driscoll, Director of Services Ireland
Mal Byrne, Director of Mental Health and Addi￿lOnS Services (from April 2024)
Emma Purdon, Director of Communities and Family Services (from April 2024)
Bank of Ireland
1 Donegall Square South
Belfast
BT15LR
Other Trustees
Company Secretary
Management Team
Principal Bankers
Principal Solicitors
Worthingtons Solicitors
24-38 Gordon Street
Belfast
BT12LG
Auditors
Moore Nl
Donegall House
7 Donegall Square North
Belfast
BT15GB
Registered Office
Hydepark House
3 McKinney Road
Newtownabbey
BT36 4PE
Company Reg. No.
N1016083
HMRC Charity No.
XN48714
Charity Commission No. NIC105869

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Annual Trustees. Re
The Members of the Board ("Trustees") present their report to accompany the Financial Accounts for the year
ended 31 March 2025.
ort
The Members of the Board confirm that this 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, Objectives and Actlvities
Extern Northern Ireland is a Community & Voluntary organisation, its primary purpose is to provide services to
support adults, young people, families and children who are..
Facing family breakdown
Dealing with substance misuse
Impacted by suicide and poor mental health
Living with past offences or in the criminal justice system
Experiencing homelessness
Children looked after
Engaged in alternative education and employability supports
Minority Communities and Members of the Traveller Community
Extern's Strategic Direction and Transition to a New Five-year Strategy
Extern is commissioned by public sector bodies and government departments across Northern Ireland to deliver a
range of vital community services.
From April 2024 to March 2025, Extem operated under a Strategic Direction Plan designed to guide the
organisation through a transitional year ahead of the launch of its new five-year strategy in April 2025.
This Strategic Direction Plan served as the foundation for the development of the 2024-2025 Operations Plan.
At the beginning of the year, Extern made a firm commitment to the cornerstone of its forthcoming strategy: to
become a fully Trauma-lnformed Organisation by the end of the 2025-2030 strategic period.
To support this transformational goal, Extern introduced a transitional Vision, Mission, and Values framework. This
interim framework is designed to guide the organisation's culture, operations, and strategic development as it
moves towards the new five-year strategy.
Our Vision
Extern will lead in the innovation of trauma informed services to meet the growing complex needs of people who
face exclusion, isolation and injustice.
Our Mission
To establish meaningfvl connections with families, young people and individuals who are most marginalised in our
society. To build resilience and create pathways to safety, stability, security and a new future for the people we
support through a continuum of seNice delivery.
We will be an advocate on their behalf.

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Our Values
Our values have changed in consultation with staff, and they are an expression of our commitment to becoming a
fully Trauma Informed Organisation and reflect the five core principles of trauma informed practice.
Safety
We will prioritise and care about the physical, psychological, and emotional safety of our staff and Servi￿ users.
Choi
We will uphold our belief in the freedom of choice. Choice is having options, honouring the rights and
responsibilities of everyone we connect with.
Collaboration
We will collaborate with openness and transparency. Every encounter will be a respectful partnership for the
effectrve delivery of our service. Through collaboration in advocacy, we seek to become more effective in
influencing policy and bringing about positive societal change.
TruS￿orth1nesS
We will ensure our governance, clear policies, procedures and behaviours underpin integrity and respect amongst
staff, service users and funding partners.
Empowennent
We will encourage people to achieve their personal goals by providing guidance and supporL Vvhen people
become empowered, they have a sense of purpose, self-belief, feel valued and have a voice in decision-making,
at individual and organisation level.

Extern Northern Ireland
Company Limited by Guarante8
Trustees Annual Report
Year Ended 31 March 2025
Six strate
illars with ke
ectives
The following areas of strategic focus guides the work of Extern in this reporting period.
Pillar 1
strate
The Peo
lewesu
ort
We will continue to create the conditions to ensure the people who use our services experience a meaningful and
non-judgemental connection with our experienced staff who will meet them where they are at and support
successful outcomes.
ectives
Establish meanin
ful connections with socie
's most mar
inalised and advocate with and on their behalf.
Cultivate a safe invitin
and res
ectful atmos
here within our services.
Work alongside Servi￿ users to identify desired outcomes from our Se￿ices, prioritising their insights and
ex
eriences as we create
athwa
s to treatment and wellbein
education, em
lo
ment and housin
Establish a service user engagement forum to ensure seNice users, voices are heard in the development of
services.
Strate
Pillar 2
Our Services
We will critically analyse each of Extern's service areas and develop a new strategy for each of our eight service
specialisms
Ob'ectives
Desi
n and deliver innovative, hi
uali
services.
Monitor the effective and efficient delivery of services to ensure they meet the needs of our service users and
commissioner strate
ies.
Measure and communicate outcomes in agreement with our service users and commissioners to impact
ositive societal chan
Harness data and insights to develop a continuum of services and seek opportunities to partner with other
or
anisations.
Strate
Pillar 3
Our Commissioner Funders
Our commissioners are our strategic partners in developing innovative, effective services. We will manage funds
with integrity and transparency ensuring value for money through our service delivery.
Ob
ectives
Nurture relationshi
s with commissioners
rounded in trust, res
ect and inte
To be more than a Contractor, to be a valuable
artner.
Dee
n our services with our commissioners, strate
ies, res
ondin
roactivel
Share data and insight from services and research to inform commissioners to support the innovation,
develo
ment and fundin
of future
olic
and services.

Extem Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Strate
Pillar 4
Our Peo
Our staff and volunteers are trusted partners in the delivery of our services. We will focus on making Extem a
great place to work, developing, retaining and attracting a diverse, highly skilled, and motivated team.
Ob'ectives
Foster a culture where staff and volunteers are res
Dee
en staff en
ected, su
orted and em
ement and staff welfare throu
h staff forums.
Involve staff in strat
ic decision makin
and ensure trans
aren
Prioritise staff wellbein
and clari
in line with the new trauma informed values.
owered.
in all communications.
Strate
Pillar S
Our Thou
ht Leadershi
Research and Polic
Focus
We recognise the value of service data, evidence-based insight and the Vol￿ of the service user experien￿ as
being integral to informing and influencing policy and strengthening our engagement with policy makers and key
officials and elected representatives
Ob"ectives
Deepen our engagement and understanding of all laws and policies impacting our service users and advocate
on their behalf.
Seek to engage and influence policy makers with evidence-based insight and grow our reputation as a trusted
voice for chan
etosu
ort Servi￿ users and the communities we su
ort.
Initiate and cultivate partnerships with academic entities to explore independent research for deeper insights on
the im
act of our service users.
Continue to develop Extem's Practice Development Unit in its delivery of training and development of social
workers in Northem Ireland.
Strate
Pillar 6
Our Governance and Sustainabil"
Ob"ectives
Deepen transparency and efficiently in our govemance and seNices to ensure Extern is sustainable
economicall
and environmentall
Operate with best practi￿ in our delivery of services and corporate supports and act with financial propriety in
all we do.
Ensure the safety and well-being of service users and staff ensuring they are always our primary f(xus, and we
led
etores
ect the inte
of our service users, staff. commissioners and funders.
fundin
We will seek to diversi
and ex
lore new fundin
channels to delive
on the or
anisation's strate

Extern Northern Ireland
Company Limlted by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Activities and Achlevements
Commissloning and Strategic Alignment of Extern's Services
Extern's services are commissioned by Government Departments and Statutory Agencies in Northern Ireland
throtjgh public procurement processes. These commissioned programmes are delivered in Close partnership with
our commissioner-funders to support the achievement of their strategic objectives and contribute to the outcomes
set out in the Programme for Government.
Extern service delivery spanned 54 projects across our eight specialist areas of service provision.
No of Pro'ects
16
12
Service Delive
Areas
Su
orted Accommodation and Homes
Harm Reduction and Recove
Mental Wellbein
Su
orts
Famil
and Youth Su
orts
Racial and Ethnic Minori
Su
Education and Em
ment Su
Care Ex
erienced Children Su
Justice
Total
orts
orts
orts
54
During this reporting period Extern services supported 11, 461 individuals as well as 573 indirect beneficiaries.
Hami Reduction and Recov•ry Servlces
Offering services to those who require low threshold support with alcohol andlor 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 Housin
ort is funded through the Public Health Agency IPHA). 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 breakdownlprevent homelessness and reduce alcohol use to improve health and
wellbeing. This is achieved through using both practical and therapeutic interventions including bespoke harm
reduction planning, motivational interviewing and solution focused goals. Advocacy for access to critical health,
housing and benefit support is also provided based on the individuals, needs.
BDACT Connections is funded by the PHA. It is the operational arm of the Belfast Drug and Alcohol
Coordination Team (BDACTI and delivers against the Belfast DACT (Drug and Alcohol Connections Teams)
action plan. Our staff provide training to local groups and communities and with Regional Connections
colleagues, develop 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 voluntaryl statutory agencies can use to reduce community harms.
Communi
Crisis Intervention Service
ccis
was successfully retendered in 2021 and secured three-year
funding from the DOH via Community Foundation Nl. The team supported those in crisis from Thursday to Sunday
evenings inclusive and has recently expanded its remit to include therapeutic and brief inteNentions in response
to identified need in the community. Staff also delivered wellness supports such as the walk and talk group which
links local people to their community.
Communi
Enhanced Needle S
rin
e Exchan
e Sorvice
NSES
is funded through the Public Health Agency
(PHAI. This is the first NSES provided by the Community and Voluntary sector in Nl with the aim of providing
bespoke harm reduction advice and brief 1-1 interventions to People Vvho Inject Drugs (PWID}. This year staff
worked in partnership with statutory consultants and nursing services to offer clinics for hep C testing and

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
treatment and are currently offering blood spot screening for blood borne viruses to all service users. All staff
have been trained in offering wound care guidan￿ which in the future will include provision of specific dressings
post specialist assessment.
Com
lex Lives Intensive Su
ort Workers consists of staff members recruited in 2023 to support the
Belfast City Council led Complex Lives initiative. The staff are aligned with Criminal Justice Floating Support and
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 aC￿sS 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 Multiagency Steering Group and CEO Advisory Group.
Communities In Transition- Shankill is fiJnded 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.
Historically, the project developed localised initiatives identified by individuals and groups in the community and
trained local Community Champions. The new phase of CIT will focus on the 1-1 interventions delivered with
individuals who have on-going experience of mental ill health and l or harmful use of substances as a result of
their experiences. There is no maximum engagement period which enables on-going positive change.
Communities In Transition- Larne and Carrick is a similar project to the Shankill initiative but initially
promoted community collaboration with other local services which were previously less cohesive. It delivers
localised plans, inteNentions and supports to improve mental wellbeing and redu￿ the impact of Substan￿ 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.
Dru
Accommodation Su
ort Pro
ramme
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 Nl Housing Executive, PSNI
Public Prosecution Service, Supporting People, Homeless Connect and voluntary hostel providers developed tlie
protocol for this project with the aim of reducing drug related deaths amongst the homeless population.
Extern Hami Reduction Trainin
is primarily funded through PHA although ad hoc sessions from external
providersl agencies can be delivered on request as capacity permits. 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. Extern continue to deliver the face-to-fats aspect of this
training, and it receives very positive feedback from participants. Other sessions developed by the manager
include safer injecting, and needle exchange training days which have all been devised in response to requests
from sector partners who require specialist knowledge.
Famil Su
ort and Suicide Prevention Res
onse Services and Crisis Res
onse
Crisis Team
service users to address suicidal ideation using accredited and evidence-based interventions to redu
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-rea¢h to families bereaved through suicide and provides training to
local networks around mental health and suicide awareness.
work with
The Freedom Pro'ect is a new cross community project which operates in the Derry City and Strabane District
Council Area and is funded through PeacePlus via the Council. This is an exciting project which delivers group
sessions about Substan￿ and alcohol use and mental health to individuals and families across the DCSDC and
into Donegal. The overarching premise of the funding is to promote resilience and recovery in communities
impacted by the Nl conflict and to develop positive relationships across the religious divide and to include those
from diverse ethnicities to embrace community cohesion.
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 andlor 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 prO￿sS to individuals who continue to use substances and alcohol and has a high
threshold in terms of supporting those who often experien￿ significant chaos in their pattern of use.

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Reach Out is a team funded by the Department for Communities {DfC) and works across 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 alcoholldrug misuse. The
service offers a host of group interventions which support individuals to integrate socially with others from their
community in addition to longer term 1-1 therapeutic sessions.
SISS Soclal Worker is a post that works alongside the SISS team to engage and support young people aged 17-
25 who are using drugs problematically. The post was not refunded and closed March 2025.
Ste
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 project
supports individuals and families using 1-1 therapeutic interventions which are delivered in the client's own home,
or in local community spaces.
Ste
2 Southern Trust Partnershi
is funded through the PHA. Extern are part of a three-organisation
partnership (Ascert, Dunlewey) delivering this service across the Southern Trust region. The setvice works with
individuals and their families who require support to reduce increased use of substancesl alcohol using 1-1
therapeutic interventions.
Street In'ectors Su
ort Service
siss
is funded through the PHA and Belfast Policing and Community Safety
Partnership. It uses experienced staff with specialist training to assertively engage 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 etc. Many of the individuals the team support, do not engage with any other services and
as a result they are often physically unwell and require primary care involvement. The staff team respond to
opiate overdose situations in the city ￿ntre on request using Naloxone and CPR while waiting for NIAS response
and have saved many lives to date. Engaging with local businesses and stakeholders in the city centre is another
important function of the team with the aim of reducing tensions, stigma and improving understanding of the
issues experienced by the client group.
Communitias 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..
Af han Resettlement Scheme
ARAPIACRS
is funded by The Executive Office. This service provides Key
Workers to support Afghan families in their transition to their new homes in Northern Ireland. Extern works
alongside the same delivery partners as the Northern Ireland Refugee Resettlement Service, as a consortium.
Staff are there to offer a wrap-around service for families for each of the new arrivals 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 Academ
is a project_funded by Community Foundation Northern Ireland through the RTE Toy Show
Grants Programme. This project is working with 50 young refugee andlor asylum-seeking individuals to build
capacity, increase Confiden￿ and develop skillslqualifications to enhance their ability to access the
employmenutraining workforce in Northern Ireland. This pilot has been externally evaluated with the aim of using
evidenceloutcomes to support an application for longer term funding.
Com
lex Floatin
Su
ort
CFS
is funded by Nl Housing Executive (Supporting People). The setvice aims to
offer support to those with multiple and 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 preverst the continual cycle of in and out of
homelessness.
Dlsmas 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
io

Extern Northern Ireland
Company Limited by Guarantee
Trustee$ Annual Report
Year Ended 31 March 2025
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.
Dis
ersed Outreach Teams
includin
Farset Belfast Enniskillen Mid-ulster
provides intensive support to
individuals who have a range of complex needs and vulnerabilities. These teams are multi-skilled in both
engaging with individuals who have complex needs, and in identifying retlective 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. The Farset Belfast service provides a bespoke
facility for Temporary Accommodation in Belfast, with Extem providing approprrate support arrangements
alongside our partners at Farset International.
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 andlor education and zero return to homelessness. Extern Homes provides
two-year tenancieslli￿n¢e agreements for people who are homeless, and the supports required to sustain life in
the community. The project focuses on making the transttion from homelessness to becoming a tenant a positive.
affordable, and comfortable experience.
Extem Homes offers tenants..
Quality, affordable, and supported accommodation
A chance to move into the private rented sector
A ￿0-year tenancylli￿nCe agreement followed by a rolling monthly agreement.
Floatin
Su
ort 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 Sewi￿ 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.
Frontline Network Counsellin
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. This Counselling Service provided support to 60 service users per year (183 in total) be￿een
January 2022 and its closure in De￿mber 2024.
Homes for Ukraine is funded by The Executive Office. The Homes for Ukraine Scheme in Northern Ireland
allows Ukrainian nationals and their immediate family members to apply for permission to come to the UK. 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. Extem will also prO￿sS safeguarding checks in the form of Access Nl and HSC checks
(via HSC Trusts). Finally, Extern also completes a follow-up visit to confirm safe arrival and that people have
settled into host accommodation.
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 identrfied and agreed.
Multi-Disci
lina
Homeless Su
ort Team
MDHST Belfast and Southeastern
is funded by Nl Housing
Executive and jointly commissioned with Belfast Health and Social Care Trust (for Greater Belfast area). This
Servi￿ 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, Substan￿ misuse, physical health issues,
offending backgrounds, leaming disabilities and family issues. MDHST works in partnership with Nl Housing
Executive, 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 se￿iCe users and facilitstes 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.
li

Extern Northern Ireland
Company Limlted by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
MUST Hostel
Mid Ulster and South T
rone
is funded by Supporting People. It offers accommodation, support
and help tailored to the specific needs of single men and women aged be￿een 18-65 who are homeless. The
hostel aims to deliver a modern supported housing service which is flexible and has a holistic approach to
individual. 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.
Northern Ireland Refu
ee Resettlement Service is funded by The Executive Office. This service has been
operating since December 2015. Extern delivers this service alongside partners within a consortium, who operate
the provision of specialised resettlement support to individuals and families who have arrived 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 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 ServI￿S to help families resettle in Nl. Staff are based in
DerrylLondonderry, Greater Belfast, and the Armagh, Banbridge and Craigavon council areas. There has been
no new arrivals through this scheme since 2022, however the team are still delivering floating support to families
who are settled.
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 andlor physical wellbeing. All have experienced a crisis at some point in
their lives that has led to them losing their family, friends, or local community networks. Within the 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 the 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.
Prisoner Su
ort Pro'ect 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
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 to a social worker in the community who will work with them for a period
of 6 months following release.
Radius Intensive Tenanc
Su
ort is funded by Radius Housing. In December 2024, Extern commenced a
pilot intensive tenancy support service, which supports individuals to sustain their tenancy with Radius
Housing. This service utilises evidence-based interventions and an assertive outreach model, which promotes
increased effort and targeted approaches towards a person's complex needs that could have an impact on their
ability to maintain their tenancies. In order to address these housing issues, we work with the client to examine
the root causes and offer interventions and support to help reduce the impact of these, with the view to maximise
a person's independence, reducing the impact of a crisis and engaging with local community ne￿orkS to create
longer term supports. Although in its infancy, this service has been well-received by both service users and
Radius Housing.
Refu
ee Floatin
Su
ort is funded by Nl 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, benefitslfinancial 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 ne￿OrkS 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 Nl Asylum Stakeholders Forum.
12

Extem Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
SAIL Pro"ect
orted Adults for Inde
endent Livin
is funded by Supporting People. The service was
estsblished 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.
Family and Youth Supports
Extern's Young People and Families servi￿$ are operational from bases across Belfast, Newtownards, Lisburn,
Newtownabbey, Derry/Londonderry, Enniskillen, Omagh and Strabane.
The nature of the ServI￿S are further outlined below..
Children Looked After
CLA
Mentorin
Su
ort 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 Pla￿ment 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-Confiden￿lse1f-esteem, social inclusion,
education, and employment and improving personal relationships.
Creative Youth Pro'ect is an innovative all Ireland project funded by The Minister for Tourism, Arts, Gaeltscht.
Sport and Media in Republic of Ireland. The project works with 20 young people aged 16-24 years, from Greater
Belfast and Drogheda, who hsve multiple and complex needs. The Sim is to provide a safe space for young
people to tell stories of their lived experience using Theatre of the Oppressed methodology with this culminating
in a production in The Mac, Belfast in November 2025 and Drogheda in December 2025.
Inde
endent 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 Trusys care support servitrs. 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 Su
ort Fosterin
is an integrated approach be￿een Social Services and Children Looked After
Therapeutic Services. It supports a minimum of eight specialist foster Pla￿ments 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 Su
ort 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 parentslcarers improve their relationships and
support parents to help their children develop Confidence and resilien￿. Linx seeks to reduce the likelihood of
family breakdown and help young people to remain in their home, school, and local communities.
Movin
Forward Movin
On is funded by UK Shared Prosperity Fund. This is a transitional mentoring support
Servi￿ 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.
Pathwa
s 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.
13

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Posltive 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.
Raisin
As
Irations North Down
DARE Pro
ramme
is now entering its third year. It is funded through
Communities in Transition and Extern partners with Alternative Nl to work with 40 young people in primary and
secondary schools in the Bangor area to raise educational aspirations.
stren
th 2 Stren
th 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.
Short Sts Breaks 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 Nl and Tusla, the Family and Children's organisation 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 En
ement 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..
Drug and alcohol use
Low seSf-esteem
Poor mental health
Training and education
Bullying
Work is based in schoo5s, community settings and youth focused centres, but both also operate on a drop-in
basis during the week.
Su
ort Services
Extern's programme delivery is underpinned by a comprehensive range of Support Services. These services are
managed centrally within the Extern Group Company and provide operational and strategic support to both Extern
Northern Ireland and Extern Ireland under the terms of a Service Level Agreement.
The scope of Support Services is broad and includes the following key functions:
Safe
function reports directly to the CEO and a lead Board Member with oversight on safeguarding. The
department is responsible for the Safeguarding Strategy., safeguarding operational plan., safeguarding staff
training including specialist training e.g. sexual grooming-, and tailored safeguarding statements for all services
and programmes.
Finance function provides services and support on 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 and controls and balances.
IT & Telecommunications function provides services and support on IT support; IT hardware,.
systems software; telecoms and communication ne￿OrkS. cyber security and other protective
measures.
Estates Fleet and Central Procurement function provides services and support on Estates and
lease management,. fleet management., health & safety management and assurance., central supplier
tendering and supplier contract management., insurance placement, management and claims
administration.
14

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Human Resources and Staff Develo
ment function provides support and services on recruitment,
vetting, registration and staff induction processes., employee relations" reward and remuneration,.
advi￿, guidance and assistsnce on all aspects of personnel and human resources management.
Comprehensive training and development opportunities are provided to staff based on their role which
are facilitated on a face-to-face basis or through our Leaming Management System (LMS).
Practice Develo
ment Unit
PDU
l Trainin
function provides support and services including a
Practice Learning Centre for social work placements, providing oversight, management and
assessment of students, in partnership with Extern services and other partner organisations.
Additionally, Extern PDU are commissioned by the Northern Ireland Social Care Council (NISCC) to
run the Professional in Practice (PIP) and Voluntary Organisations Communication and Learning
Service (VOCALS). These services ensure coordination, communication and representation of the
sector, in multiple forums and processes, to enable its contribution to undergraduate and post-
graduate social work training.
Quali
Assurance Governance and Audit function provides serVi￿S and support on 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,. and GDPR and Data Protection Services.
Executive Su
ort Communications En
ement and Fundin
Develo
ment function provides
support and services on Strategic Leadership,. Public & Stakeholder Relationship Management,.
Internal & External Communications Management (PR)," Public Affairs,. Crisis & Reputation
Management" Funding Strategy., and Fundraising support to advance Extern's mission.
Our Peo
Extern's workforce is central to the delivery of our mission and the achievement of strategic goals. In partnership
with staff, the organisation has committed to becoming a fully Trauma-lnformed Organisation by 2030.
During the reporting period, Extern employed 360 staff in Northem Ireland, comprising..
305 in direct service delivery
55 in support services {employed by Extern Group and supporting both Extern Northem Ireland and
Extern Ireland)
Extem is an accredited Real Living Wage employer, reflecting our commttment to fair and equitable employment
practices.
Recruitment and retention of skilled and experienced staff remain a key priority. Despite sector-wide challenges,
we achieved a staff retention rate of 850/0 in Northern Ireland over the past year.
Learning and Development
Extern's Practi￿ Development Unit (PDU) continues to play a vitsl role in Workfor￿ development. The PDU
hosts a Practice Learning Centre for social work placements, providing oversight, supervision, and assessment in
collaboration with internal teams and external partners.
In this reporting period, the Practice Development Team supported the training and placement of 19 social work
students, contributing to the development of the future workfor￿.
Recognition and Accreditation
Extern is proud to have achieved several accreditations that reflect our commitment to excellence, inclusion, and
continuous improvement:
Investors in People (IIP) SilverAward
Investor in Volunteering accreditation
15

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Bronze Diversity Charter Mark
Currently pursuing Menopause Friendly Employer accreditation
These recognitions affirm our dedication to creating a supportive, inclusive, and high-performing workplace.
Our Employees with Disability
In keeping with our own ethos, and in full compliance with Equality Legislation, Extern Northern Ireland gives
equal consideration to applications for employment from persons with a disability- Subsequent employment is
contingent upon the capacity of the applicant to adequately fulfil the requirements of the post.
Where an employee acquires a disability, Extern Northern Ireland is committed to providing continued
employment under the normal terms and conditions, where this is practicable. In addition, Extern Northern Ireland
makes all reasonable adjustments to ensure that job applicants or employees wilh a disability are not
disadvantaged by their workplace or working practices.
Training and career development is also provided when appropriate and feasible. Staff members with a disability
have full access to the facilities and provisions required to enable them to carry out the duties of their position, as
far as this is possible, and to opportunities for career progression.
Volunteering
Extern remains committed to fostering an inclusive and impactful volunteering programme, inspired by the
founding spirit of volunteerism that shaped the organisation in the mid-1970s. This commitment is being further
strengthened through a dedicated Volunteering Working Group, which plays an integral role in shaping the new
five-year strategy.
Volunteers contribute meaningfully across a range of Se￿ices, enhancing the reach and effectiveness of our
programmes. Key areas of volunteer involvement include..
Telephone Befrienders. Supporting the Criminal Justice Floating Support Service, volunteers provide a
friendly and consistent point of contact to help clients combat social isolation as they reintegrate into their
communities.
Mentor Support Volunteers.. Working alongside the Mentoring Support Service, volunteers help young
people build self-confidence, independence, and essential life skills.
Volunteer-led Acupuncture Clinics.. Delivered in partnership with the Community in Transition and
Reach Out Teams, these clinics offer holistic support to individuals in recovery and transition.
Community Champions: Local volunteers contribute to a variety of ¢ommunity-based initiatives,
including men's health programmes and Embrac&-a cold-water dipping initiative designed to support
mental wellbeing and reduce anxiety-
ement of Risk and Flnance
Structure Governance Strate
Mana
Extern's Leadership Team (Executive) - Key Management
The day-to-day leadership of Exiern is executed by the Strategic Leadership Team {SLT) led by the Chief
Executive. The CEO is assisted in the day-to-day leadership by the COO {this post ended on 2 December 2024)
and six directors - Director of People and Organisational Development, Director of Finance and Corporate
Services, Director of Drug, Alcohol, Mental Health Services and Youth services (Westl (Nl), Director of
Communities and Family Services (Nll, Director of Services Ireland and Director of Policy and Development as
listed on page 3. Each have a responsibility for an area of its activities, resources, performance and operations.
SLT is supported in the operational delivery of its activity by the Operational Leadership Team {OLT) which is
made up of senior services and senior corporate support staff.
16

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
The Board delegates the day-to-day management of the charity to the CEO and Strategic Leadership Team. The
CEO reports to the Group Chair. Neither the CEO nor any of the executive directors are registered Directors of
the Board.
Governance
Governance handbooks for Members of the Board support the Charity Articles by setting out the codes Members
are govemed by and will adopt in the fulfilment of their responsibility for the activities of the organisation.
The company is limited by guarantee and a registered charity. It is governed by a Board of up to nine Board
Members. 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 Nominations and
Remuneration Committee (NRC) and the Audit and Risk Committee {ARC) which includes finan￿. Each
committee meets at least four times a year and makes recommendations to the Board for the latter's review and
consideration for approval.
The Group Board holds an AGM every 12 months and the members of the Extern Nl Board are entitled to attend
either in person or online.
Board Members do not receive any remuneration in respect of their services to the charity. Receipted expenses
are reimbursed when incurred. The Board Members, who are non*xecutive, have a diverse range of skills and
expertise to support the charity advance its mission with relevant experien￿ in finance, legal, criminal justice,
housing, health, children services, business, research and mental health. There are a number of policies in place
to complement the Govemance Manual to address any issues e.g. Conflict of Interest and Code of Conduct.
From time-to-time urgent decisions on matters reserved for the Board many need to be taken beMeen scheduled
Board Meetings. In such circumstances, the Chair of Extern Northem Ireland in consultation with the Chairs of
Extem Group and Extern Ireland have the authority to deal with such matters. In all circumstances, decisions will
be fomally 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.
Board Structure
The Group Board is in the process of reviewing its current structure with the aim of streamlining the overall
governance of the three companies- Extern Group, Extern Northern Ireland and Extern Ireland.
17

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Board Members, Interests
In the current year, no Board Member had any interest in any contract undertaken by the organisation.
Going Concern
The Board Members 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 Board Members
As set out in the Memorandum and Articles of Association, the Chair of Extern Northern Ireland is appointed
annually by Board Members. The appointment to the Chair cannot normally be for more than six consecutive
years.
The appointment of new Board Members is confirmed by election at the following AGM. Board Members 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.
Board Member Inductlon and Training
New Board Members participate in a structured orientation programme led by the Group Chair and Chief
Executive. This induction covers key areas including legal responsibilities under company law, the organisation's
Memorandum and Articles ofAsso¢iation, Board composition, decision-making processes, strategic direction, the
annual operational plan, financial performance, current programmes and projects, recent annual reports, and an
overview of staff and volunteer engagement.
All Board Members are encouraged to deepen their understanding of Extern's work by visiting services aligned
with their expertise and location. They are also invited to attend internal and external training opportunities to
support their continued development and effectiveness in their governance role.
Confllct of Interest
New Board Members are requested to sign up to the Board's Code of Conduct and are also required to
complete and sign a Conflict-of-lnterest document, declaring any conflicts that either currently exist or may
materialise during their term on the Board. All Board Members are requested to submit an annual
Declaration of Interest form and to resubmit their circumstances change during the year, in line with the
18

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Boards, Conflict of Interest Policy. Conflicts of interest and declarations of loyalty are included as
standing agenda item for all committeelboard meetings. Board Members who declare a contlict of interest
at the start of the meeting are obliged to leave the meeting before the relevant agenda item is discussed.
Principal Risks and Uncertainties
The principal risks facing Extern Nl relate to the safeguarding of its services to clients, which the company
manages through the deployment of appropriately qualified and trained staff led by the Head of
Safeguarding and Head of Quality and Audit personnel and use of appropriate policies and standards.
The main uncertainty facing Extem Nl relates to the funding environment in which the company operates.
Strategic Direction
The Group Board, with input from both Northern Ireland and Republic of Ireland Board Members, holds overall
responsibility for setting the strategic direction of the organisation, approving the budgetary framework, and
overseeing major initiatives. The Chief Executive provides regular updates on strategic progress and operational
delivery at Board meetings and through ongoing engagement with the Group Chair. This ensures informed, timely
decision-making and enables the Board to respond to emerging priorities and adjust plans as needed.
During the reporting period, Extern operated under a one-year strategic plan while undertaking significant work to
develop a new fve-year strategy, scheduled for launch in April 2025.
Future Plans and Strategic Development
Extem has engaged extensively with commissioner-funders to understand their evolving priorities and strategic
direction. This engagement is informing the development of the organisation's new five-year strategy.
As part of this prO￿$s, eight service logic models have been developed. These models align each service area
with societsl needs, commissioner strategies, contractual obligations, service user expectations, delivery
mechanisms, and impact outcomes. They will serve as a foundation for future service innovation and strategic
planning.
Board Members, staff, and service users have played an acttve role in shaping the strategy through consultation
and engagement activities.
Extern remains committed to becoming a Trauma-jnformed Organisation by 2030. An action plan is currently
being developed to embed trauma-informed principles across the organisation during the lifetime of the new
strategy.
Extern successfully secured funding for its first all-island youth initiative, Creative Youth, through Creative Ireland,
part of the Irish Governmenys Shared Island Fund. This new seNice reflects a significant step fO￿ard in Extem's
strategic ambition to expand and replicate successful service models across both jurisdictions.
Management of Risk
Extern delivers services commissioned by public sector bodies and government departments. These services are
delivered under a range of funding contracts and are supported by the organisation's support functions, including
HR, Finance, Safeguarding, Data Protection, IT & Cyber Security, and Funding.
The principal risks associated with service delivery include=
Sustainability of funding
Safeguarding of Servi￿ users and stsff
Data protection and cyber security
19

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Extern actively manages these risks through comprehensive corporate and operational risk registers, which are
reviewed at each Audit and Risk Committee (ARC) meeting. Updates are provided to the Board by the ARC Chair,
ensuring robust oversight and timely mitigation.
Risk management is further strengthened by dedicated processes and experienced personnel, including..
Tailored safeguarding ststements for each service
Head of Safeguarding
Head of Quality and Audit
Data Protection and GDPR Officer
IT & Cyber Security Manager
Extern is committed to ensuring, as far as reasonably practicable, the health, safety, and welfare of its service
users, employees, volunteers, students, and Board Members. This commitment is underpinned by a corporate
risk strategy, which includes an assurance framework and a risk management policy that promotes a culture of
accountability and vigilance across all levels of the organisation from frontline staff to the Board.
Risk management practices also extend to volunteers, bank staff, students, and subcontractors, ensuring a
consistent and inclusive approach.
Extern recognises that a safe and healthy working environment is essential to the nature of its work. Senior
managers and Board Members are expected to lead by example, fostering a culture of safety, SUPPOrt, and
continuous improvement throughout the organisation.
There are several committees at both Board and operational level to ensure the effective management of all risk.
Board Committees include Audit and Risk Committee and Nominations and Remuneration Committee. Extern
Committees include Health and Safety and Safeguarding.
On a monthly basis, the Strategic Leadership Team and Operational Leadership Team complete a risk register
which incorporates all identified risks. Risk is escalated through Extern's risk escalation procedures.
Through its policies, procedures, and training, Extern strives to ensure that risks are continuously identified,
assessed, and appropriately managed. The organisation aims to..
Foster a culture of openness and encourage the reporting of risks, incidents, and near misses to support
organisation-wide learning.
Provide staff with appropriate training to ensure effective risk management and compliance with
regulatory standards and legislation.
The Strategic Leadership Team {SLT) maintains the Corporate Risk Register, which incorporates targets from the
Annual Plan aligned to the organisation's strategic objectives. At the project level, risk is managed through a suite
of controls, including the Risk Management Policy, individual and group risk assessments, Lone Working and
Safeguarding Policies, and mandatory training delivered during induction and as part of ongoing professional
development.
Extern also engages independent professional firms to conduct internal and external audits, ensuring
transparency and accountsbility. In addition, the Quality & Audit Department carries out planned and
unannounced audits to assess compliance and identify opportunities for improvement.
The Safeguarding Committee, led by the Head of Safeguarding, meets quarterly and includes members of the
Strategic Leadership Team and a nominated Board Member who reports safeguarding matters to the Board.
The Health & Safety Committee meets up to three times annually to review organisational health and safety
practices, including transportation of service users, lone working, incident reporting, and compliance across all
premises. This includes environmental risk assessments, fire safety inspections, and adherence to relevant
standards such as COSHH and NEBOSH.
20

Extern Northem Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
Risk management, safeguarding, and health and safety are standing agenda items at all team meetings-from
frontline services to the Strategic Leadership Team-ensuring these priorities are embedded across the
organisation's operdtional and strategic delivery.
The Board maintains its own Risk Management Policy Statement, which outlines the organisation's
responsibilities and those of individual Board Members in ensuring effective governance and risk oversight.
Cyber Security
In 2024, Extern made an urgent and significant unplanned investment in its IT infrastructure, with a strong focus
on enhancing cyber security. This urgent investment was required due to an external ransomware attack on the
organisations IT infrastructure. Thorough investigation confirmed that there was no impact on our financial
systems, financial data, or the integrity of our accounting records. Ail required reporting was completed, including
to the regulatory authorities and commissioners. We worked closely with the ICO (Northern Ireland) and DPC
(Ireland) throughout the reporting period to Contain and manage the situation and the impact. This essential work
included the adoption of cloud-based technologies, the implementation of multi-factor authentication, and the
introduction of adVan￿d device control systems. An external specialist consultancy was engaged to support the
delivery of the development plan. As a result, Extern successfully achieved Cyber Essentials Plus certification,
demonstrating its commitment to safeguarding data and strengthening organisational resilien*.
This investment was also critical to ensuring Extern continues to meet the cyber security standards required by
commissioner and funder contractual obligations.
Safeguarding
Extem developed tailored training programmes to meet the specific needs of individual seNice areas, including
bespoke safeguarding training. A key example was specialist training on sexual grooming, delivered by the Head
of Safeguarding to frontline and support staff, students, volunteers, bank workers, and Board Members.
Safeguarding Statements were finalised for all services, and policies and procedures were updated to reflect best
practice. Quarterly Safeguarding Committee meetings provided a structured forum to review concerns and
implement responsive actions.
Extern also strengthened external partnerships through engagement led by the Head of Safeguarding, promoting
awareness of the organisation's service provision and the demographics it supports.
Looking ahead, the Head of Safeguarding will continue to lead the development of a robust safeguarding strategy,
reporting to the Services, Safeguarding and Quality Committee (SSQC). This includes analysis of safeguarding
data, identification of trends, and promotion of shared learning across the organisation.
Reserves Polic
Unrestricted Reserves
At 31 st March 2025 Extern Northern Ireland had unrestricted reserves of £4.5m of which £3.5m are unrestricted
designated reserves, these are detailed in Note 15 of the Financial Statements.
Unrestricted reserves are those reserves which Extem can expend at the discrets'on of the Board Members to
promote the objects of the charity. The organisation maintains a level of unrestricted reserves to ensure effective
financial governan￿ 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
At 31st of March 2025 Extern Northern Ireland held £3.5m of designated reseNes for a particular purpose by the
Board. These are detailed in Note 15 of the Financial Statements. Unrestricted designated reserves comprise
unrestricted funds designated for a particular purpose by the Board Members. These are, typically, reserves
21

Extern Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
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
At 31st March 2025 Extern Northern Ireland held £453k of restricted reserves; these are detailed in Note 15 of the
Financial Statements. Restricted reserves are those reserves which have specific conditions attached to them as
to how they are to be spent.
Remuneration Policy
The organisation upholds a Reward and Remuneration Policy that is regularly reviewed to ensure fairness, equity,
and recognition of staff contributions and length of service. This approach reflects our commitment to valuing our
people and ensuring that remuneration remains competitive and aligned with sector standards.
The organisation implements a range of structured processes to support staff development and performance.
These include probationary reviews, performance appraisals, and, where appropriate, formal performance
measures. Each process is undertaken with an emphasis on clarity, fairness, and support, with the intention of
fostering professional growth, sustaining wellbeing, and ensuring staff are able to contribute effectively to
organisational goals.
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 2025 are
set out on pages 28 and 29 and the financial review is based on these results.
Overview
Charitable incomel donations decreased slightly by 1.85 % from £12.1 m to £11.8m and whilst this slight decrease
is not significant it is reflective of the ongoing funding constraints the Voluntary sector faces in Nl. Extern
continued emphasis is to secure income that provides a sustainable basis for the projects undertaken.
After the year end the charity's commissioner-funder NIHE agreed a repayment from the restricted reserves
relating to Supporting People Project of £646K. This is referenced in note 10 in the Financial Statements. The
Board Members agreed a 4-year payment plan agreed with NIHE for this liability and consider the charity, for the
foreseeable future, will be able to meet all its commitments as they fall due. As a consequence, in part the net
expenditure in the accounting year was £1 M compared to £109k in 2024. The company assets however remain
strong at £5m as compared to £6.1 m in 2024.
Charitable activities are largely supported by statutory income from several Government Departments, Health
Trusts and other statutory organisations. These commissioners are highlighted in the service descriptions
included on pages 8 to 15.
As an organisation we have continued to focus on sustainability through pursuing tender opportunities and
applications to Trusts and Foundations.
The net expenditure in the accounting yearwas £1,068k compared to net expenditure of £109k in 2024. The
company assets remain strong, with net assets of £5.Om at 31 March 2025 (2024.. £6.1 m).
The Board Members 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.
22

Extem Northern Ireland
Company Limited by Guarantee
Trustees Annual Report
Year Ended 31 March 2025
The Board Members 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 resouros to the financial function.
Disclosure of Information to the Auditors
The Board Members 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 Board Member
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 theAnnual General Meeting.
Statement of Directors, Responsibilities in respect of the Board Report and Financial Statements
The Board Members are responsible for preparing the Board Report and the financial statements in accordance
with applicable UK law and UK Generally Accepted Accounting Practi￿.
Company law requires the Board Members to prepare financial statements for each financial year. Under that law
the Board Members have elected to prepare the financial statements in accordance with UK Generally Accepted
Accounting Practice, Accounting Standards and applicable law. Under company law the Board Members 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
ststements, the 8oard Members are required to".
Select suitable account policies and then apply them consistently
Make judgements and accounting estimates that are reasonable and prudent
State whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements
Prepare the financial statements on the going concern basis unless it is inappropriate to presume the
company will continue in business.
The Board Members 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 irregulartties.
By order of the Board
15 De￿mber 2025
Date Approved
hair.
23

Extern Northern Ireland
Company Limited by Guarantee
Independent Auditor's Report to the Members of Extern Northern Ireland
Year Ended 31 March 2025
Opinion
We have audited the financial statements of Extern Northern Ireland for the year ended 31 March 2025
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..
give a true and fair view of the state of the charitable company's affairs as at year ended 31 March 2025
and of its incoming resources and application of resources, including its income and expenditure, for the
year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., and
- have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK} IISAS (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 relatlng to going concem
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 theworkwe have performed, we have not identified any material uncertainties relating to events
or conditions that, individually or collects'vely, may cast significant doubt on the Charity's ability to continue
as a going concern for a period of at least ￿e1ve 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.
24

Extern Northern Ireland
Company Limited by Guarantee
Independent Auditor's Report to the Members of Extern Northern Ireland
Other Infomiation (Cont)
Year Ended 31 March 2025
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:
- the information given in the Trustees Report for the financial year for which the financial statements are
prepared is consistent with the accounts" and
- the Trustees Report has been prepared in accordance with applicable legal requirements.
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..
- adequate accounting records have not been kept, or returns adequate for our audit have not been
received" or
- the financial statements are not in agreement with the accounting records and retums,. or
- certain disclosures of trustees, remuneration specified by law are not made", or
- we have not received all the information and explanations we require for our audtt.
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 COn￿M basis accounting unless the Trustees either intend to liquidate the company or to cease
operations, or have no realistic alternative but to do so.
Auditofs responsibilities for the audit of the financial statements
25

Extern Northern Ireland
Company Limited by Guarantee
Independent Auditor's Report to the Members of Extern Northern Ireland
Year Ended 31 March 2025
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
auditconducted in accordancewith ISAS {UK) will always detecta material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on the
basis of these financial statements.
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 irregularitles, 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..
We obtained an understanding of the legal and regulatory requirements applicable to the Charity and
considered that the most significant are the Companies Act 2006, UK financial reporting standards as
issued by the Financial Reporting Council, and UK taxation legislation.
We obtained an understanding of how the company complies with these requirements by discussions
with management and those charged with governance.
We assessed the risk of material misstatement of the financial statements, including the risk of material
misstatement due to fraud and how it might occur, by holding discussions with management and those
charged with governance
We inquired of management and those charged with governance as to any known instances of non-
compliance or suspected non-compliance with laws and regulations.
Based on this understanding, we designed specific appropriate audit procedures to identify instances of
non-compliance with laws and regulations. This included making enquiries of management and those
charged with governance and obtaining additional corroborative evidence as required
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..
We obtained an understanding of the charitable company's internal control systems in order to design
audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an
opinion on the effectiveness of the charitable company's internal control.
We obtained an understanding of how the charitable company complies with relevant laws and
regulations, including those as a result of its registration with the Charity Commission for Northern Ireland
and charitable status with HM Revenue & Customs, by making enquiries of management and those
charged with governance.
Enquiry of management, those charged with governance and the entity's solicitors around actual and
potential litigation and claims.
Enquiry of entity staff to identify any instances of non-compliance with laws and regulations.
26

Extem Northern Ireland
Company Limited by Guarantse
Independent Auditor's Report to the Members of Extern Northern Ireland
Year Ended 31 March 2025
Performing analytical procedures to identify any unusual or unexpected relationships that may indicate
risks of material misstatement due to fraud
Reviewing minutes of meetings of those charged with governance
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance
with applicable laws and regulations.
Auditing the risk of management override of controls, including through testing journal entries and other
adjustments for appropriateness, and evaluating the business rationale of significant transactions that
are unusual or outside the normal course of business.
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 prO￿dureS described above and the
further removed non<ompliance 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 misststement 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 charitsble 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 fvllest extent permitted by law, we
do not accept or assume responsibility to anyone other than the Parent charrtable company and its
members as a body, for our audit work, for this report, or for the opinions we have formed.
&.y. f
Dr R I Peters Gallagher OBE FCA (Senior Statutory Auditor)
For and on behalf of Moore (Nl) LLP
Chartered Accountants
Statutory Auditors
15 December 2025
7 Donegall Square North
4th Floor Donegall House
Belfast
BT1 SGB
27

Extern Northern Ireland
Company Limited by Guarantee
statement of Financial Actlvities
Incorporating an Income & Expenditure Account
Year Ended 31 March 2025
Total Funds
2026
Totsl Funds
2024
Unrestrlcted
Restricted
Unrestrf¢ted
Restrlcted
Notes
Incom• and
endowments from:
Donations and legacies
Charitable activities
Other trading a¢tivf(ies
Investments
Total Incomo
•nd endowmonty
124,405
4,626,130
69,236
2.662
294,237
6,725,444
418,642
11,351,574
69,236
2.662
113,551
5,339,328
54,872
280,719
6,276,022
394,270
11,615,350
54,872
4,822,433
7.019,681
11,842,114
5,508,781
6.S56,741
12,06S,522
Expenditure on:
Charitable aciivilies
12177314
5089410
7 174 970
12,264 380
5 497 358
6,679 956
Tvtal •xpendlture
{5,089,4101 17,174.9701 112,264,380
5.497,358) 16.679,9561
{12,177,3141
N•t expwditur•
before exc•ptional Item
Exceptional Item
Net Oxpenditure
Transfers between funds
Oth•r recognisod
galnsl(lossesl:
Unrealised gainlllossl on
exchange
N•t mov•mont In funds
266 977
155 289
422 266
123215
111792
10
646 145
646,145
266,977
1649,2581
801.434
649,258
1068411
11,423
(131,7991
123215
111.792
15
131,799
916 235
1S2 176
1 068411
109 259
Rgconclllatlon of funds:
Funds Brought FO￿ard
Total funds carrl•d
forward
15
5 4g8 090
605 496
6103586
5 615.933
596,912
6212845
4,581855
453.320
5,03S 175
5 498 090
605 496
6 103586
All income derives from continuing activities., therefore, no statement of ￿CogniSed gains or losses is gwen.
The notes on page5 31 to 40 fom part of these financial statements.
28

Extern Northern Ireland
Company Limited by Guarantee
Statement of Financial Position
As at 31 March 2025
Note
2025
2024
Fixed Assets
Tangible assets
11
2,646,445
2,646,445
2,728,025
2,728,025
Current Assets
Debtors
Cash at bank and in hand
12
2,236,386
1,904,135
4,140.521
1,564,462
2 960,124
4,524.586
Liabilities
Creditors: amounts falling due within one year
Net Current Assets
13
(1,267,182)
2,873,339
(1,149,025)
3,375.561
Total Assets less Current Liabiltties
Creditors: falling due after more than one year
NET ASSETS
5,519,784
(484,609)
5,035.175
6,103,586
14
6,103,586
The Funds of the Charity:
Restricted Funds
Unrestricted Funds
Unrestricted Designated Funds
Total Unrestricted Funds
Total Funds of the Charity
15
15
605.496
1,682,211
3 815,879
5,498.090
6,103 586
1,087,530
3,494,325
4 581855
5.035,175
These financial statements were approved by the members of the committee and authorised for issue
on the........................ and are signed on their behalf by..
Chair
Director
Company Registration Number Nl 016083
29

Extern Northern Ireland
Company Limlted by Guarantee
Statement of Cash Flow
Year Ended 31 March 2025
Note
2025
2024
Cash flows from operating activities..
Net cash provided by operating activities
19
(1,016,944)
371,538
Cash flows from investing activities:
Bank Interest Received
Bank Interest Paid
Purchase of Tangible Fixed Assets
2,662
1,030
122,875}
18,900
11
41,707
Cashflows from Financing Aclivities..
Repayment of borrowing
461,067
Change in cash and cash equivalents in the reporting period
(1,055,989)
(130.274)
Cash and cash equivalents at beginning of period
2,960,124
3,090,398
Cash and cash equivalents at end of period
1,904,135
2,960,124
The notes on pages 31 to 40 form part of these financial statements.
30

Extern Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statement
Year Ended 31 March 2025
l) Accounting Policies
The principal accounting policies adopted, judgements and key sour￿$ 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) Extem 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 con￿rn 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.
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 re￿Ived, 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 re￿iVed in respect of future expenditure and in accordance with the SORP, where appropriate, is
credited to a deferred income account and released to income in the period to which tt 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 charty 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.
fj Interest re￿1vable
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.
31

Extern Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statement
Year Ended 31 March 2025
ACCOUNTING POLICIES (contlnued)
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 probably 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
governan￿ costs which support the Charity's activities. These costs have been allocated be￿eeft 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 Gapital 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=.
2 % straight line
15 % of the reducing balance
25 % of the reducing balance
Term of Lease
33.330/0 of the reducing balance
Long Leasehold & Freehold Propety
Alterations to Long leasehold premises
Fixtures and Fittings
Short Leasehold Improvements
Motor Vehicles
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.
32

Extern Northern Ireland
Company Limited by Guarantee
Notss to the Financial Statement
Year Ended 31 March 2025
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
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 pri￿ 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 re￿1vable 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
lassified 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
stimates 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
have exercised their right to opt out of scheme membership.
2. Legal Status
Extern Northem Ireland was registered on 1 Oth 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 £1 towards the cost of dissolution and the liabilities incurred by
the Charity while the member was a member.
33

Extern Northern Ireland
Company Limited by Guarantee
Notes to the Flnancial Statement
Year Ended 31 March 2025
3 Income from donations and legacies
Total Funds Total Funds
2025
2024
Unrestricted
Restricted
Fundraising
Donations
Sundry Income
7,508
1,260
115,637
293,877
360
301,385
1,620
115,637
300,518
8,530
85,222
394 270
294 237
The 2023124 total of £394,270 was split £113,551 unrestricted and £280,719 restricted.
4 Income from Charitable Actlvities
Total Funds Total Funds
2025
2024
Unrestricted
Restricted
Statutory Agencies:
NIHE - Supporting People
Northern Ireland Housing Executive
Public Health Agency
Department for Communities
Western Health & Social Care Trust
South Eastern Health & Social Care Trust
Health & Social Care Board
Belfast Health & Social Care Trust
Northern Health & Social Care Trust
Southern Trust
Education Authority
Department of Justice
The Executive Office
Community Foundation Nl
UKSPF
Tusla
Bangor Alternatives Nl
Department for the Economy
SEUPB
The National Lottery Community Fund
Dept of Tourism, Culture, Arts, Gaeltacht, Sport
and Media
Counclls:
Belfast City Council
Derry City & Strabane D.C.
other:
St Martin in the Fields
NIACRO
Homeless Connect
British Red Cross
Enkalon Foundation
Radius Housing
Other
2,777,998
517,330
695,183
265,983
272,933
2,777,998
1,840,116
2,009,006
265,983
478,775
607,251
557,993
335,520
83,980
2,750,302
1,677,772
1,846,926
1,026,756
1,185,015
723,843
559,108
350,501
62,400
7,800
391,680
62,990
220,910
174,279
321,915
49,686
23,420
4,597
(15,439)
1,322,786
1,313,823
205,842
607,251
181,310
327,998
83,200
376,683
7,522
780
451,950
112,183
1,365
12,395
907,995
176,465
321,276
72,027
22,999
453,315
124,578
907,995
176,465
321,276
72,027
22,999
9,907
37,733
9,907
37,733
23,189
108,472
23,189
108,472
47,232
60,418
60418
82,359
20,060
4,114
580
4,180
4,180
889
500
9,447
889
500
9,447
45,955
6,725,444
15,607
4,626,130
36,544
11,615.350
11,351,574
The 2023124 total of £11,615,350 split £5,339,328 unrestricted and £6,276,022 restricted.
34

Extern Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statement
Year Ended 31 March 2025
S Income from Trading Activities
Total
Funds
2025
Total
Funds
2024
Unrestricted Restricted
Client Contributions
69,236
69.236
69,236
69,236
54,872
54.872
The 2023124 total of £54,872 was all unrestricted.
6 Investment Income
Total
Funds
2025
Total
Funds
2024
Unrestricted Restricted
2,662
2,662
2,662
2,662
1,030
1,030
The 2023124 total of £1,030 was all unrestricted.
7 Analysis of expenditure on charitable activities:
The result for the year has been arrived at after charging the following..
Total
2025
Total
2024
Unrestricted Restricted
Direct Costs (see Note 8)
Governance & Support Costs (see Note 8)
4,543,161
6,094,885 10,638,046 10,427,792
546 249 1,080,085
1,626,334
1,749,522
5 089,410 7.174,970 12.264,380 12,177,314
The 2023124 total of £12,177,314 was split £5,497,358 unrestricted and £6.679,956 restricted.
8 Analysis of direct costs:
Total
2025
Total
2024
Unrestricted Restricted
Staff Costs - Payroll
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
2,922,836 4,780,930
7,703,766
7,295,423
90,825
202,781
293,606
370,247
149,922
424,674
574,596
543,588
142,886
132,116
275,002
444,652
730,944
191,125
922,069
991,166
54,760
75,931
130,691
136,046
39,482
10,183
49,665
62,376
243,588
187,756
431,344
363,909
33,026
88,388
121,606
70,785
11,605
1.001
12,606
22,875
123,287
123,287
126,725
270
179
449
26,992
545,979 1,079,906
1,625 885
1,722 530
5 089.410 7,174,970 12,264,380
12,177,314
The 2023124 total of £12,177,314 was split £5,497,358 unrestricted and £6,679,956 restricted.
8a
35

Extern Northern Ireland
Company Limited by Guarantee
Notes to the Financlal Statement
Year Ended 31 March 2025
8a Analysis of Support Costs:
Unrestricted Restricted
761,575
1,042,117
(123,172}
92,424
545,979
2025
2024
1,803,692
1,877,816
(123,1721 (111,426)
43,860
1,722,530
Overhead Recovery Charge
Support Costs Recharge
Other Inter-CompanylProject Contribution
37,789
1,079,906
1,625,885
The 2023124 total of £1,722,530 was split £684,774 unrestricted and £1,037,756 restricted.
9 Analysis of staff costs:
2026
2024
Salaries and Wages
Employers NIC
Pension Costs
6,703,346 6,371,840
536,397
467,884
464,023
455,699
7 703,766
7 295,423
Extern Nl 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 prolection for
scheme members.
The average monthly number of employees during the year was..
2025
2024
Number
270
Number
Charitable activities
There were no employees who received employee benefits (excluding employer pension costs} over
£60k in 2024125 (2023124- nil). Key management personnel are employed by Extern, parent
company, Extern Group and their remuneration is disclosed as required in the Financial Ststements
of Extern Group, year ended 31 March 2025
10 Exceptional Item
Total
2025
646,145
646,145
Total
2024
Unrestricted Restricted
646,145
646,145
Grant Recoupment
Recoupment of NIHE Supporting People grant previously recognised as income.
36

11-

Extern Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statement
Year Ended 31 March 2025
12 Debtors
2025
2024
Trade Debtors
Sundry Debtors
Accrued income
Prepayments
Amounts due from Extern Group
Amounts due from Extern Ireland
494,860
779,279
3,940
635
905,895
430,017
12,273
14,321
781,353
338,526
38,065
1,684
2 236 386 1564 462
13 Credltors; amounts falling due wlthin one year
2025
2024
Trade Creditors
Accruals & Other creditors
Deferred Income
Tax and Social security
106,852
38,487
641,314
513,371
391,676
467,588
127,340
129,579
1267,182 1,149 025
Movement in deferred income
As at 1 April 2024
Resources deferred during the year
Amounts released from previous years
As at 31 March 2025
467,588
391,676
467,588
391676
575,520
467,588
575,520
467,588
14 Creditors. amounts falling due after more than one year
2025
2024
NIHE Grant Recoupment
484,609
484 609
NIHE Grant Recou
ment Pa
ments
2025
2024
Due within one year
In the second to fifth years inclusive
After 5 years
161,536
323,073
484 609
38

Extern Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statement
Year Ended 31 March 2025
15 Analysis of Movements in Funds
Opening
Balance
Asat
31 March
2025
Income Expenditure
Transfers
Unrestricted funds
General funds - all funds
Designated Capital Funds
Designated Critical Maintenan
Designated Prisoner Support Project
Designated Lease Exit Costs
Roscor Fund
Total unrestricted funds
Restricted funds
Restricted funds - all funds
Total
1,682,211
2,728,025
{4,726,149) (690,965) 1,087,530
(123,287)
41,707 2,646,445
502,000
539,630
502,000
40,000
299,656
40,000
6,224
6,224
5,498,090 4,822,433 (5,089,4101 (649,258) 4,581,855
605,496 7,019,681
6,103.586 11,842,114
7,821,115
649,258
453,320
12,910,525
5,035,175
4,822,433
(239,974)
16 Analysis of Movements in Restricted Funds
Opening
Balance
Asat
31 March
2025
Income Expenditure Transfers
Bangor Altematives Nl
Belfast City Council
Belfast Health & Social Care Trust
British Red Cross
Community Foundation Nl
Department for Communities
Department of Justice
Derry City & Strabane D.C.
Dept of Tourism, Culture, Arts,
Gaeltacht, Sport and Media
Education Authority
Enkalon Foundation
Health & Social Care Board
Northern Ireland Housing Executive
NIHE - Supporting People
NIHE - Supporting People
Northern Health & Social Care Trust
Public Health Agency
Radius Housing
St Martin In The Fields
The Executive Office
The Ireland Funds
The National Lottery Community Fund
Tusla
UKSPF
Western Health & Social Care Trust
Other
Total
9,264
6,477
8,768
22,999
23,189
7,522
889
176,465
265,983
12,395
108,472
(24,124)
8,139
29,666
12,289
889
4,938
(4,001)
(8,143)
(163,384)
(293,722)
(12,395)
(109,189)
27,739
717
37,733
1,365
500
36,648
376,683
(323,581)
131,007
517,330
(474,093)
439,008 2,777,998 (2,980,513)
(646,145)
(1,165)
(775,437)
(9,447)
(59,940)
(916,172)
(45,268)
7,535
1,365
500
89,750
174,244
658,555
{646,145)
422,062
780
695,183
9,447
60,418
907,995
385
116,508
(43,215)
(6,961)
1,123
(15,652)
4,550
1,601
(4,000)
4,550
19,829
9,907
72,027
321,276
272,933
{9,990)
(72,027)
(327,630)
(360,700)
212.192
7,821115
83
(223)
(6,577)
87,767
33,367
649,258
35,884
605,496 7,019,681
130,517
453,320
39

Extern Northern Ireland
Company Limited by Guarantee
Notes to the Financial Statement
Year Ended 31 March 2025
17 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2025
2025
Totsl
funds
2025
Total
funds
2024
Tangible fixed assets
Net Current Assets
Long Term Liabilities
2,646,445
2,420,019
(484,609
4,581,855
2,646,445
2,873,339
(484,609
5,035,175
2,728,025
3,375,561
453,320
453,320
6,103,586
18 Operating lease commitments
At 31 March 2025 the Charity had annual commitments under non-cancellable operating leases
as follows..
Land and buildlngs
Other
2025
2024
2025
2024
Within 1 year
Be￿een 2 and 5 years
After more than 5 years
Total
464,608
17,640
311,148
33,540
8,778
11,553
482,248
344,688
20,331
19 Reconciliation of net cash movement In funds to net cash flow from operating activities
2025
2024
Net income for the reporting period (as per the SOFA) (1,068,411)
Depreciation on tangible fixed assets
123,287
(Increase}IDecrease in Debtors
(671,924)
Increasel(Decrease) in Creditors
602,766
Interest Income
(2,662)
Interest Charge
Net cash (used) I received in operating activities
(109,259)
126,725
540,474
(208,247)
(1,030}
22,875
371,538
(1,016,944}
20 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 Secretsry, Leslie Ann Scott, 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.
21 Auditors, remuneration
Extern Northern Ireland were charged £8,400 by Moore (N.I.I LLP for the Charity's statutory audit.
40