Charlty reglstratlon number NIC 106322 Company reglstratlon number N1640401 (Northern Ireland) THE LEPROSY MISSION NORTHERN IRELAND ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
THE LEPROSY MISSION NORTHERN IRELAND LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr M Noble Mrs F Davidson (Chalr) Mr T Doran Mr J Caples (Honorary Treasurer) Miss J Carson Mlss H Johnston Mr R Marshall Natlonal Dlrector rths J Bfiggs Charlty number NIC 106322 Company number N1640401 Reglstered offlce Lagan House 2a Qu8en's Road Ltsburn Co Antrim BT27 4TZ Audltor GMCG LISBURN Century House 40 Crescent Buslness Park Llsbum BT28 2GN Bankers Danske Bk Donegall Sware West Belfast BT16JS Sollcltors MacC<)rkell Legal & Commercial Garvey Studios 10 Longstone Street Lisbum Co Antrim BT28 1TP Investment advlsors J&E Davy Donegall House 7 Donegall Square Norih Belfast BT15GB
THE LEPROSY MISSION NORTHERN IRELAND CONTENTS Page Trustee5' report Independ8nt audltorfs report 15-20 Ststement of financial actlvilies 21 Statement of financial posltion 22 Statement of cash flows 23 Notes to the financlal statements 24-41
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 The board ol trustees have pleasure In wesenting their Annual Report, together with the audited financial statements for the year ended 31 December 2022. The financial Statements have been prepared In accordance wlth the accountlng pollcles set out In note 1 to the financial statements and comply with the charitable company's Memorandum and Articles of Association, the Companles Act 2006 and 'Accounting and Reporting by Charities: Statement of Recommended Practice appllcable to charities preparing Ihelr accounts in accordanc8 wlth the Financial Reporting Standard applicable in the UK and Republlc of Ireland (FRS 102)° (effective 1 January 2019). ObJectfve8 and actlvltles Leprosy still exi515. It devastates the lives of people around the worfd. However, there is a cure. No one should suffer from a prevenlabie and treatable dlsease, As long as leprosy affllcts Indlvlduals and communities. we are committed to breaking the chains of leprosy, addresslng underlylng causes as well as working to prevent disability arKI empowering people to attaln healing, dlgnity and wholeness In thelr Ilves. Our vlslon Ss leprosy defealed and Ilves transfomied. We seek to do everything that we can so that children can be bom into a world wlthout belng at rlsk of leprosy because it Is no longer transmitted,. anybody affected by leprosy can enioy fvllness of life: and there Is Incluslon, and noi dlscrlmlnatlon for people affected by leprosy. Compelled by the example of Jesus Chrlst we mlnlster and work In support of The Leprosy Mission lrtemational (registered Charity in England & Wales No.. 1076356), The Leprosy Mlsslon Northern Ireland Ireglstered charlty No: NIC 106322) works to raise awareness of leprosy in Northem Ireland and to ralse vllal resources to make leprosy a thing of the past. Thls work is undertaken through wayer. fundraisin9, advocacy, and volunieeiing ri fulfilment ¢f the following charltable purposes.. . The advancement of health and relief of povety for the benefit of the pubtsc. in particular in relation to leprosy; The rellef ol Ihose in need by reason ol IM health or dSsabS1ty. In partlcular wlth people who are disadvantaged by leprosy and people connected with them,. to enable their iniegratlon In theSr communltSes; • The eradlcatlon of leprosy Every two mlnutes someone Is dlagnosed wlth leprosy and milllons more go undiagnosed every year. Evidence based sludie5 Indicate that children constltute c.10 percent of the new cases diagnos8d. Leprosy can affect anyone regardless of age. gender, natiOrlity, class or rellglon. However, Ils severest impact Is on people who are marginalised or living in poverty, and it 15 these people, often stigmallsed and left dealing wlth (Isablllty, that we most seek to seNe. Globally. Tl* Leprosy Mission (TLM) has an ambitious, taigeted goal of Zer¢ Leprosy Transmlsslon by 2035 whlch hnks wlh twa other focus areas, working toward5 Zero Lepr05y Disability and Zero Leprosy DISMInall0n.
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Zero Leprosy Transmlsslon To interrupt transmission, we target areas wth high rates of lepfosy prevalence arKI adopl an approach that comblnes multiple taclics, including local govemment ownershlp, health system Integration and development of new technologies to support and develop leprosy expertls8 In primary and secondary healthcare workers. Wth a strong record in leprosy research. we ulilise field presence lo develop. invesligale and trial research innovations related to redudng transmlssion, early diagnosis, monitoring relapse. antimicroblal reslslance and reactlon$ to Multi Drug Therapy (MDT), the cute for leprosy. Zoro Loprosy Dlsablllty Dlsablllty is not an Inevltable con88quence of leprosy. How8V8r, people contlnua to be affected by It. often due to late diagnosi5 or Ireathient complications. Llmited local government ownership of leprosy care, cOmpc8110n5 in care management and lack of disability services. coup18d with d8clining leprosy expertlse (whlch can spot the first signs of leprosy) means that people are not getting the timely Intep4entSons they need. Globally, we contlnue lo provide rehabilltats'on and well-being servlces Into counlries where local governments need assistance. We particularly focus on work at a communlty level to promote models of self-care that empower people to manage their Impalfmenls. Zero Leprosy Dlscrlmlnatlon There are over 130 laws in different countries that legally discriminate persons affected by leprosy from enjoylng certain fundamental human rlghts guaranteed under the natlonal constltutlons for cillzens of their respective countries. People affected by leprosy are still routlnely overfooked. ignored Qr prevented from a 11 participation in public. social. economic and cultural life. They also feel sham8 and isolate th8mselves due to self.stSgma. Stlgma and di8crlmlnation are key factor3 why those affected by leprosy do not seek out help. Globally, we support people affected by leprosy to challenge inJu5lice and $elf-advocate IOT their rights and entitlemenls, Togather w8 target discriminatory law and officlal practice, 11• ancouraglng natlon stales to uphold the relevant Inlemallonal Ireatles especlally the UN Conventlon on the Rlghts of Persons wlth Disabllities and the UN Principles and Guldellnes for the Eliminatlon of OlscrlmlnatSon agalnst Persons Affected by Leprosy and Thelr Family Members. We promote opportunltles to earn a sustalnable Ilvlng and VR work wlth communitles to address the barriers that prevent thls from happening. We know Irom what those affeded by leprosy tell us thai when they can bring resources into the household economy their standing In Ihe family and wider community incre8585 and Ihelr voice beglns to be heard. The Lepr05y Mi55iDn is a key member of The Global Partnership for Zero Lepr05y vthith bring5 together organisation5 including The Inlemational Federation of Anti-Lepr05y Association5 (ILEPI. the Novartis Foundation, the Intemats'onal Assoclalion for Integration, Dlgnlty and Economlc Advancement (IDEA), as well as natlonal leprosy programmes and is supported by the World Health Organisation (0). This partnership co-Drdinales action to accelefale research. moblllse technlcal assistance and expertlse and Increase advocacy and fundraising in the pursult of a leprosy free world. The Leprosy Mission Northem Ireland (TLMNI) supports leprosy projec15 Worldwide. working at an individual. community and governmental level to support research, develop capacity and implement programmes to raise awarenes5 and deliver effective medical care and outreach. People affected by leprosy are also given the support they need lo get back on their feet and live healthy Ilves by providing access to educatlon, vocaiitylal tralnlng, housing and sanitation. We have referred lo The Charity Colnmisslon's guldance on reporting on publlc benefit when revi8wng our alms and objectlves and plannlng our activities. Globally, The Leprosy Misslon and its partners work people around the world irrespective of their race. faith or nationality and the Board of Trustees have ensured that the activities undertaken will contribute to Ihe aims and objectives of the charity and provide a benefit lo Ihe befic1aries, The trustee5 are Iherefore confident that The Leprosy Mission Northern Ireland meets the public benefit Tequiremenls.
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 How we work The charlty dellvers its charitable aims through granl maklng using gk)bal partners. chiefly other TLM nation81 programmes. This ub'lises local knowledge and expertise and promotes empowemieni and long lemi sustainabih'ty. Global context The Lepr05y Misslon Northern Ireland Is a member of The L8prosy Mlssion Global Fellowshlp (GF). made up of 30 member countri8s and affiliates, ar a slgnatory lo The Leprosy Mission Fellowship Charter whlch undeTpin5 the worldwide operatlons of Ihe charity (30 May 20111 Updated September 2018). Together. we are the largest player In the fight agalnst leprosy. We work collaboratively. particularly with our clleagueS within the U,K, The Lepro8y Misslon England & Wales, The Leprosy Mission Shop and The Leprosy Mission Scotland. The Lepr05y Misslon Is member agency of ILEP (th8 Intematl¢)nal Federation of Anti-Leprosy organlsalion5). EU-CORD la network of European Chri51ian Rellef & Development non-governmental organSsations), People in Aid. the Mlcah Network, the N8gleded Tropical Dlsease NGDO Nelwork (a global forum for norFgovemmental organlsatlons worklng togeiher on neglected troplcal diseases) and BOND rrhe Intemallonal Development Network). In Northem Ireland we are also a member of the Missions Action Partnership (MAP), Ilfjll To Give {GI, Volunteer Now and NortheAn Ireland Courril for Voluntary Action (NICVA) and CADA (Coalition of Aid Development Agencies in Northem Ireland). TLMNI Is also a Signatory of th8 Dochas Code of Conduct on Images and Messages h mmunl nduct- n.im Achlevements and p•rfornianc• The past twefve months has conlinued to be a chalenglng and dlfficult year for our work both localty and globally. As our programmes continue lo be subject to dSswptlon by polltical and economic Inslab*(y and are stlll feellng the slgnificant impacts of Ihe global COVID-19 pandemlc. we are thankful for Ihe generosity of supporters who have sustained core servlces and have ènabled those affected by leprosy to recelve viial care and Ireatment. 2022 has seen flnanclal growth for TLMNI, £759.095 tolal income compared to £713,819 In 2021. However, thls inueased level of Inc¢me is due ID a signlficant rfse In restricted funds and partlcularfy a genercus legacy ol £150,000 received vla Bangor Worldwide Mlssionary Convention restrlcted for use in Nepal. Local 5UPPOrters have continued lo give generously throughout the year, however general donatlons and glfts recelv8d decreased by 140/0 {over £60,000) cornpared lo the prevlous year (2021.. £443,89712022: £380,782). although still hlgher than general Income received in years prlor to the pandemic in 2020. As VRII as the impact of the uncertwn economic climate upon supporter giving In the last quarter of the year, thls decrease was direcuy due to not dellverfng a 4th appeal in the yaar whlch had fjccurd in both 2021 and 2022 as part of our emerg8ncy response to the covid crisis whlch was unfold'ng In India and N8pal. Thls is in line with UK benchmaiklng for Inthvidual givingl donatlons where increased glvlng due tc ccvid was expected to re-adjust itself post pandemlc. Appeal giving will be revlewed at the start of 2023 and plans put In place to help boost future givkng. In thls financial contexi. The Leprosy Mlssion Northern Ireland (fLMNI) has conts'nued to wovide core funds to our long temi partners, over the past year. Good financlal and long temi planning has enabled Ihe charity to continue to provide slgnificanl funds, totalling £452.005 lo overseas projects and to support Ihe unique and critical work of The Leprosy Misslon Intematlonal rrLMI). This 15 an increase of 9% compared to the previous year (2021.. £415.847) and 15 Ihe largest amount remltted by the charity to date. The Board of Trustees are delighted ihat the charity has been able lo conllnue lo remtl high levels of overseas fundlng. Remittances were transferred from Northem Ireland to part support the project5 and programmes in Bangladesh £139,985, Indla £26,879. Nepal £99,142, Nlgerla £43,405, Tanzania £30.875. and Ethiopia £30,000 as well as our apportioned contrlbutlon (Global Felowthip Levy) towards The Lepw05y Mission Global Fellowship of £81,719. A sl9nificanl increase to the levy was trsferred in 2022 due to the impact of a Global Fellowship agreed pollcy to Increase conlrlbutions by 1 % at the source of Global Fellowship member's income. This contribution help5 co-ordinate efforts to meet the needs of those affected by leprosy on a global plaiform and ensures that robust monitoring and due dillgence processes are In place for all prolects.
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Funds transferred to Bangladesh lotaled £139,985 whlch included support towards research and emerg8ncy funding for the Chsttagong Hlll Tracts project and flooding relief efforts in Sylhet area and DBLM (Danlsh Bangladesh Leprosy Mlsslon) hospital wthere TLMNI was able to cover a significant shortfall in funds and enabled core services to continue to th8 end of the year. Funds of £45,061 vrfere transferred In support of 'Activating and Engaging Partnerships to redu¢e lepfQSy in Bangladesh'{AEP). 2022 was the final year of a 3 year grant (Sept 2019 - S8Pt 20221 from Department of Foreign Affalrs and Trade (DFAT) for this crilical project. Glven the Invement over the past 3 years and the slgnlficant result5 achieved, TLMNI tranSferd an additional £15,000 In quarter 4 to maintaln project dellvery and will continue lo fund a new phase of AEP, 202>2025, In partnershlp wlth TLM England & Wales to bulld upon the programme successes lo date. During the year the charity recdved secondary grant from the Department of Forelgn Affalrs and Trade (DFAT - Irish Aid Clvll Sodety) of 100,000 Euros for Dignity Fit project in N8pal (2023.2025). Thls project seek5 10 improv8 the health, well-belng and dignity of 1089 people affected by leprosy and enhance the technlcal capacity of go Govemmenl h881th workers and 300 Community Health Volunleers to identify. diagnose, treat. and manage leprosy and compllcatlons. The kindness. care and compassion of our supporters. alongside Ihe dedlcation of our partners and staff have enabled the followlng successes throughout the past year: Indla In partn8rshlp with oth8r global TLM members. funding support achleved.. 13,144 cases of leprosy were seen at Purulia Hospltal {1086 new and 12058 revlslts) 741 individuals treated at outpatlenls due to leprosy complications 34 reconstructive surgerfes for leprosy affected 29,067 cllnlcal laboratory investigations and physlo Interventions provided to the communlty 4,953 Items ol footwear wer8 made for leprosy affected people, giving incraased moblllty, and helping to prevent further disabillty 23 Indlvlduals refeffed for Ilvellhood tralnlng Inltlallve to start a phy5iolherapy College at Hospllal commenced in 2022 As a result of the Chlldren Unlle forActlon programme- 28 Chlldren Parllaments were supported lo provlde Chlldren a larger platlorm lo learn and partlclpate in different activits.es focused on the Importance of personal hygl8n8 and advocating for their righls developing leadefshlp and communlcatlon skills S Child Prolection commlttees were also formed as result of the work of the Chlldren's parflamenls 820 children partiapated in group study se551on5 helping Ihem Improve In thelr studies and exam performance 29 'hobby classes, were faclliiated Ihat helped chjldren affected by leprosy and disabilities particlpale In games, drawlng competltions, sport5 and cultural activltles (eg.. dance & music events) 10 out of 25 schools have now disability frlendly environmenls as a result of local advocacy effort5 28 thildren with leprosy and 8 children wilh disabilities have been enrolled in schools 20 students, who had previously dropped out, have been re-enrolled In schoo15 and vocational training centres 211 students received financial a5s0slance to enable them to attend school 41 Ghildren affected by leprosy and disability have been tralned as 'champion$'. These children have been provlded wlth capaclty bullding trainings to participate In advocacy activities in the community, raise thelr voice against discrimination and advocate for thelr rlghts. These champion5 are helping olher chil(tren access their rights also. 328 affected children have undergone di5abilty assessmenls by hospital physiotherapists. 24 chlldren are trained and are practlclng self care 1,625 children trained on WASH (Water, Sanitation & Hygiene). This Is particularly critical as part of effort5 lo curt) transmis5i0n ol communicable diseases
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Bangladesh In partnership with other global TLM members, funding support achleved: 148 new leprosy cases were found and diagnosed ihrough Chlttagong Hills Trad programme 83 govemment health Staff and 28 civil society leaders were trained on leprosy and rabies awareness. Thls tralning enabled communlty awareness sessions for 2431 people 44 leaders of peop18's orgaNsations were trained on the righ15 to health care for people affected by leprosy 137 people Vre able to axess life time benefits from the Govemment ol Bangladesh due to advocacy effort8 279 self help group mernbe were abre to access loans to stsrt or expand their local bushesses to g8neratel Increase income5 to help provlde basic needs for their families 426 new cases of leprosy Vre found as part of the DFAT funded AEP projecl. lotalllng 1195 new cases acros5 the 3 years of the pr48Ct 618 training days In lepr¢sy detection and trealment vKre provlded through AEP to Government and NGO heallh-workers, as well as 168 tralnwig days provided on leprosy compllcatlon management Through the delivery ¢1 AEP 6,226 communlty members benefitted from leprosy awareness $888lonsl training. empowerlng them to recogni5e leprosy's slgns and symptoms arKI seek diagnosls and treatment. They leamed that leprosy is curable. disabllity Is preventable on early dlagno81s and that person5 affecled should be treated with respeci arKI not subjected to stigma and dlscrimlnation. Through the project's life, the proportion of people affected by leprD5yldisatM'lity surveyed. that reported Improved Indusion kn thelr communitles Increased to 95% trom a baseline of 750A, An upgraded research laboratory was fvlly lunctioning at DBLM hospltal by the end of the year 4 Research projects were irnplemented and enabled Screening 1,912 conlacls (of leprosy affected pers¢)ns) where 4 new cases wera found Geo•mapping of 4.276 leprosy pallents which enabled the analy818 of duslei groups of cases and also detemilned accurale definitions of each cluster Training & workshop sessions for the implernenlats'on of future drug lrfals The Leprosy Mlsslon BarKJladesh won the NTD Innovatlon Pilze. The PTize came with $40,000 dollarg cl fundlng that will be used to expand a project first hmplemented durlng the pandemlc.. a dlgllal solLrtlon connectlng medical staff with people sufferlng leprosy compllcations. Approximately 2,500 people In Bangladesh require treatment for leprosy complicatlons each year, but only slx hospltals are equipped for these services. TLM Bangladesh used digltal plalfomis to connect TLM'S medical staff wlth these patients, their famity members and local leprosy pe¢pl?'s organisations. The 2022 Prlze wlll allow TLM to scale this project lo ser4e even more people. Ethlopla Seed fundlng vras provided for the commencement of a new project, Dare to Dream, In 2023 whlch will pilot an integrated and comprehensive leprosy ntrol model In Eth'a through health system strengthening and community empowerment and ownershlp.
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Tanzanla In partnershlp wlth the Angllcan Diocese of Central Tanganyika (DCT) we continue to support work at Hombolo Hospilal and through the Community Health Educatlon Programme (CHEP). UnfortunateSy, the CHEP DiTector resigned during the year and was not replad Immediately by DCT. This led to difficultie5 in the implementation of activities and catjsed a number of delays during the year. Desplte these circumstances the followlng achlevements ocCued., Leprosy screenlng continued in 6 villages in Dodoma region where 192 Indivlduals were screened for leprosy 45 new cases of leprosy were confirnied during the year al Hombolo H¢5pltal 2.687 people benefthed from communrty awareness sessl¢ns in the villages which advocated for the Importan of early case det8Ctlon to help reduce disability and soclal gtlgma 5 self help groups Vre successfully supported to introduce thé productlon of small scale vegetables, irrigallon, tailorlng, Ilvestock keeping and cash crops cultivatlon. As a result, leprosy affected Indivlduals are better able lo care for themselves and 98n8rate Income for Iheir family needs. These groups also provided a nehvork for leprosy case follow up, particularly around self care for neNe damage. A thorough review of all houses bullt In vlllag8 of Samaria (prevlously by volunteers from Northem Ireland) had been conducted in 2021 and a snagging list drawn up and budgel agreed the completion of fintl works on all homes. This work was completed In 2022, providing safe and secur8 homes for leprosy affected families lo Ihrive In. This induded the installation of doors and windows where required and the repair of any frames or buildlng works Nlggrla 494 general health W0erS, traditional healers & community volunteers lin Kogl and Kwara slates) have been trained on how to identify. r8fer and, If qualified. diagnose and manage cases of lepr¢sy and other neglecled troplcal dlseases. Rates of referral from the communlties have Increased following th8 trainSng. 20 government health workers Vre tralned to diagn058 leprosy through skln slit smears as mosl patients are mlssed at govemment health dinlcs due to wrong dlagnosis. This has enhanced earfy detection. 19 new cases of leprosy were found during skln Camps by newly Irained health workers and 27 other neglected tropical diseases. All leprosy cases have been registered and are recelving MDT, the cure for leprosy. 15 people particlpaied In contact tracing as a result of the leprosy cases found, All family members were negatlve for leprosy 76 members from 4 Self care groups recelved tralnlng on how to manage thelr ulcers and Improve general hygiene. As a result of training group members are acts'vely mobillzed to support other members in the self help groups. There is slgnlficant improvement in ulcer management and wound healing, and 8 reductlon In ulcer reporting and amputalion of limbs. 872 young people attended school based workshops to improve their personal and envlronmental hygiene helplng lo prevent disease. Infomialion was provlded on hygiene, hand washlng, proper sanitation, and disposal of waste material, signs and symptoms of leprosy and other neglected tropical disease5 and where to go for help when needed. Thls has18d to improvement in health and environmental cleanliness with wldeT impacls for all community members who have adopted heatth practices such as pioper Storage of drinking water, frequent hand washing and getting rid of refuse correclly. 1,853 people across 9 communitles were reached with informatlon Dn symptoms. causes and treatment of leprosy and other neglected tropical diseases. Essential equipment for the Eye Clinlc at Qua Iboe Church Lepr05y Hospital in Ekpene 01)om was provided to help In the early detection and treatment of eye problems assoaated with leprosy.
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Nepal Despite another drffiojlt year. Anandaban hospital, the main leprosy referral hospital in Nepal, continued to provide high standards of care by providing consultation for ov8r 36.000 outpatients vlsits and caring for 1170 Inpatients. Alongside the support of global partners the following V4ras achleved., 122 new cases of leprosy were diagnosed Ihrough the hospital 7.004 leprosy patients were seen at outpatlent cllnlcs 665 leprosy SLYgical interventions occurred and 226 ulcer sepilc surgeries conducted for leprosy affected 188 reconsiructive surgeries occurred for leprosy patients helplng restore mobility In leprosy affected Ilmbs 1,318 items of footwear & 28 prostheses were dlstrlbuted 801 supportive appl'ances were provlded to 333 Sndivlduals 3,516 physiolherapy sessions Yre dellvered for 1,419 leprosy patlents 636 leprosy affected patients received counselllng sesslons 6.329 patient sessions were conducted at outreach sateiiiie cllnlc8 The Leprosy Mission Nepal opened thelr new trauma centre at Anandaban Hospital on Sunday 18 September expanding maternlty, pedlatrlc and emergenw sep4ice5 to attract more people lo Ihe hospltal Global Achlevements Advocacy - The global membership support levy. whlch TLMNI contrlbutes as a member of the Global Fellowshlp, funds strategic advocacy posts and actlvllleg. The lollowkng key global advocacy achievements occurred durlng the year. The Leprosy Mlsslon was represented at two se5sion5 at the Global Dlsabllily Summit In Feary 2022. Thls was the second ever Global Disability Summrt whlch called for new. ambltl¢us. and widespread ommitments on di5abllity from a vartety of cruclal stakeholders. The Lepw05y Mission hosted an event entitled ' N lion. and anoiher session that looked al lh• whlch 18 helplng PvIde ftX•d security through empow8rlng self-advocates across Afrlca. To mark Worfd Leprosy Day 2022, Mathias Duck, Global Advocacy Lead, hosted a ten hour '#AskMeAnythlng' session M Reddit. This same subredtht has hosted 'Ask me Anythlng, events lor Ihe likes of Barack Obama and Bill Gale8. as well as many other noteworthy people. With 750 comments and thousands of engagements, Ihls effort ralsed awareness of leprosy 8mwgsl new audiencA88 across the globe. The second ever Global Forum of Organlsations of Persons Affected by Leprosy was hosted In Hyderabad In November. The Leprosy MISSI sponsored 12 leprosy affected people to attend the forum iTrperson. TLM Northem IrelarKI funded one of these irKlividuals. This gave Ihem the opportunity to meet th similar organisatSons to learn from cY•e another. to raise their combined voice5, and develop opportunrtles for further collaboratlon, The 21 st International Leprosy Congress {ILCI took place In Hyd¥abad in November. There were over 100 TLM colleagues at ILC and TLM made more than 50 presentatbons across the Ihree-day Congress. The Leprosy Mlssion hosted a slde event at the 1 Slh CRPD Cortferen In New York In June. The topic ol th8 side event was: Economlc Empowermenl for pefsons with disab4itles and persons affecied by lewosy.. Challenges and Successe5 from projects across Asia and Afrfca.
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Research - In 2022. funds had been allocated towards the costs of the first ever TLM global research workshop. bringing together our researchers from across the globe for mutual learring and support, to share fndings and agree fLrture collaboration projects. Unfortunately. the VrkshOp dld not take place due to ongolng travel restrlctions and funds were reallocated to Send 4 researchers from TLMI-Bangladesh to the Leprosy ReS8h Initiative Data Analysls workshop In Nepal The alm of the workshop was to strengthen th8 capacty of researchers on research methods, and particularly data analysis and skills clevelopment, Results demonstraied a high overall satisfaction th the workshop and content. Attendee5 funded by support from Northern Ireland Increased their kn¢)wledge about data analysls terms and software and enhanced thelr data management skills. Attendees plan t¢ use their learnSng in future research proposals by enriching field programmes wllh quality data analysis. Re5e8rch is critical in out fight lo end leprosy and Investment Sn the capabilitles and competence of cur researchers is vital as we progress towards the achievement of our long term vi510n. Purchase of Gel doc equlpment for Stanley Browne Laboratory, India G81 imaging system is a basic instrument facility for research laboralorles and Is used for varlous research activities. Includlng dia9nostic work, by amplifylng genes and lakln9 Imag8S to allow further analysls and also preseniation of results. The purchase of Ihls equlpment enables the laboratory to do this work and contribute results on a global scale. Fundralslng - During Ihe year, th8 charity also contributed to the costs of a Global Fundralslng campaign whereby 9 TLM member countrles collaborated lo Increase global suppcjrter engagement delivering an integrated and multi channel campaign using case studies of leprosy affected chlldren in Indla, Nepal and Nigeria. Thls campalgn, a first for the Global Fellowship, was a hug8 5UCC8ss In ralsing awareness and ralslng funds and currently has a retum on investment of 1.9 alongside bullding ¢apablllty and confidence amongst smaller fundraising members. We were also able to directly 5UPPOrt TLM Norway. who are volunteer led and became a member of the Global Fellow5hlp In 2020, to develop and purchase Pfomolional materials to start fundralsing In churches £cross Norway. Where our Support Comes From Income Is recelved from a varlety of sources, with the majority of funds raised from individuals (Including legacy giving) and Churche5 acr05s Northem Ireland. Our core supporter base continue5 lo faithfully prioiitise people affected by leprosy in their charitabl8 giving and we contlnue to extend our slncera Ihanks to each and everyone. Fundlng grants were also fecelved durfjng the year from The Femianagh Trust and TBF & KL Thompson Trust. We Pay particular thanks to Ihe Board of Trustees of Ihese Trusts and organ15atlons for their financlal support and commitment of our work. As already noted, a funding grant was also recelved from Departmenl of ForeSgn Affairs and Trade (DFAT) for 'DlgnSty First. project In Nepal. A 3 year project (202>2025) thal 5eek5 lo Improve the health, well-being and dignlty of 1089 people affecied by leprosy and enhance Ihe technical capacity of 90 Govemment health work5 and 300 Community Health Volunteers lo identify. diagn058, Ireat. and manage leprosy and compl¢cations. A 40'/o increase in legacles was received durlng the year, £286,436 compared to £205,263 in 2021. F und5 received from glfts In wills and the generous glving of faithful 5UPPOrter5 enabled us to continue to fund over5e8S commitments and provide additsonal emergency funds for some hospitals and communtty programmes. Over half of total legacy furKls received was due to a generou5 legacy of £150,000 recelved vla Bangor Worldwide Missionary C¢nventlon restrfcted for use In Nepal. Th15 legacy was received at a ts'rne when the charity had been notified by DFAT of a shortfall of fund5 lor the Dignity First project in Nepal. Thls funding came at the 'rigM time, and enabled TLMNS to honour project budgets and framework a5 originally planned. It VRS a direct answer to prayer for whlch we are truly thankful. General donations (including responses to direct marketing appeals) and gifts received In 2022 decreased by 14% (over £60,000) compared to the previous year12021: £443.89712022: £380,782), although still hlgher than general Income received in years prlor to 2021. Thls is partly due to giving from indlviduals retumSng io 'normal' pattems after Increased giving as a result of the COVID pandemic and partly due to Ihe impacl of the uncertain economic climaie and cost of living crisis upon supporter giving in the last quarter of the year.
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 In May 2022, the charlty held our first large vi-person event (Help Make it Zert)) since the pandemlc, in Ihe T3 conference nI Sn Lisbum. Over one hundred supporters, staff and volunteers jolned logether to hear stories ol ho and transfomakn'on and to hear Ihe call lo make leprosy a thlng or the past. We were delighted that Brent Morgan, TLM Internaliorkgl Oirector, was also able to be wilh us. Brent shared powerfully abaut the Nision and the pathway to seeing leprosy defeated. As part of this event. we launched a campaign to recruit SLPPOrters, and to see the target of 500 regul¥ g6vers achieved by 2025 (the end ol our current strategy). tring the year, we acquired 45 new regular givers giving a total of 196 regular glvers in the year. Thls. alongslde UFlifts from current regular givers, enabled an increase of over £40,CKIO in the year (190/0) compared lo the preOuS yaar. Church glving, which had suffered as a result of the impact of COVID pandemlc. Increased slightly during tha year and Trustees are hopeful that11 wlll return lo pr&pandemic levels in the 2023, The Leprosy Mission Northem Ireland ielles heavily on the commltment and support of over 200 Church Representatives Ivolunteers) across Northern Ireland who faithfully pray. raise awareness arKI financlal SLPPOrt In local churches. groups and Christian faith based orgarisations. These Church Representatives are Ihe Ilfe blood of all that we do, en8uring that the voice of those affected by leprosy is heard in different locatlons In Northern Ireland and ensurlng those that finCiallY support TLMNI are provided with regular updates about how their giving Is helping to transform Iiv8s every day. Unfortunately, the impact of the pandemlc has continued to be felt In 2022 with reduced church actlvllles In the pa5l year. Many church groups had not resumed nomial actlvltles In 2022 and if they had, there was a reknctance to invite extemal speakers such as from The Leprosy Mlsslon to events or services. SO speaklng engagements occurred In 2022 - an increase of 19 from 2021, but stil les5 than SOOA compared to pre-pandemic levels Trustees are encouraged Ihat activltles are retumlng arKI are hopeful that nomal levels Df events and engaganents will resume in the new year. However, wllh declining thurch attendance and an aging profile of'TLM Church Supporterl Rep, it is an area of conwn for Ihe fuiure as we continue to find meaningful ways to connect and engage wilh churche8 acro88 Northern Ireland. In 2022, ihe charlty continued to Strengthen onllne engagement aclivities and prlorlllsed digilal communlcatlons through the development of engagement through social media platlonns and the creation of vldeos that could be used to promote and ralse awareness, and to help supporters hear first hand accounts from leprosy affeded people and frontline TLM staff. M¢)nthly prayer emails were clrculated vla email, programme updates from overseas partners Vre dlssemlnated via videos and podcasls arbd capaclty was divert8d to website development and Cotnmunicallon through social media channelg, There was a 170/0 increase in visitors to the website compared lo wevious years, however a 40% decrease In onllne giving as support8rs reverted back to more traditional ways of glvlng. This is an area that wlll raqulre lurther review as we seek to ralse awafenes5 of those affected by leprosy. remaln relevant and connect with new audiences beyond our nonnal wl of supporters.
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Flnanclal revlew The results for the perlod are Set oul on pages 21 to 41. The charity retumed net outgoing resources of £66,636 (2021: rbet incomlng resources of £37.820) of which there were unrestricled net oulgoing resources of £241,081 (2021: net incoming resources of £46,260) and restricted nel Incoming resources of £174,445 {2021.' net outgolng resources of £8,440). As al 31 December 2022. the level of unreslrlcted reserves held was £753,123, of which £270.000 h85 been designated by th8 Board at the year end. In Ilght of the fundraislng challenges faced in recent years. the turbulent economlc forecast for 2023 and increas8d legacy glving, over whlch trustees have no Influence year on year, the tnjstees continue to review levels of resepie and designated funds posltion of the charity at Ihe end of 2022. In calculatlng ¢ur reserves we exclude those funds committed in propety and equlpment necessary lo undertake our work. The restricted funds are not Included In the Twstees. view of reserves, needs because they are held by the charity for only as long as necessary before transfer to the respective project or country. In an uncertaln and volatile cllmate, Tru51ees are keen to ensure sustalnablllty both locally and globally, whllst at the Same time ensure that funds, where pos$lble. are remitted on to overseas projects. Capacity con5tralnts globally, alongside tha receipt of funds late in the year, have meant that this has been difficult lo achleve. However, after a further review of the ReseNes posltlon, Trustees agreed to develop a plan lo reduce cash re5erv85 whilst ensuring that sufficient r85erv8s are In place as per good practice guldelines for both operational and project commllment5. Funding c¢mmltments for leprosy programmes are made to global partners In advance of the funding being recelved In any finandal year. Commltments are based upon a financlal revlew of projected income and expenses and planned fundralslng actlviiles during Ihe year. The Truslees have retained the charity's programme reserye al 25% of nomal fvnding commitments for the purpose of honouring any agreed fundlng commstments and to have an appropriate amount of match funding Sn place as part of our commltmenis for Dignity First project In Nepal 202&2025. Reserves wlll be kept under review as per normal financial monitQTing procedures. As part of our good govemance, Trustees regularly revlew the charity's risk reglster to assess any rfsks to whlch the charity may b8 8xposed. In partlcular those related to safaguardlng. global programme operatlons, the potential loss of income streams and ensuring compliance with regulators and standards of b8St practlce. A separate Safeguardlng Risk Register, developed In 2021 as part of the roll oul of updated safeguarding policy and procedures. conts'nues to be revlewed on a quarterly b85is. Trustees are satisfied that systems are In place to mltigate exposure to the major rlsks, including any new risks that have been caused by the global pandemic £ndlor economlc downtum. Board members. as part of board meeling proceedings, have as a slanding agenda item the requirement to disclose any confllct of interest when discusslng the Charity's business agenda. Trustees, In partnership with other global TLM nallonal offices, ensure thal any harm that may flow from ils activitles Is mltlgated through agreed global policles and safeguarding arrangemenls. The trustees have aSSe the major risks to which the charitable cornpany is exposed. and are satisfied that syslems are In place to miligate exF)osure to the malor risks. 10.
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Plans for future perlods Our Global Strategy, 2019-2023, outllnes the long tenn change we want to see as well as the prioritles that we will focus on globally. It is centred on Christ. with the maln priorlty of reducing transmission as we wryk towards our long temi goal of zero leprosy transmlsslon by 2035. This links in with our two other focus area5 of zero disabllily and zero discrimlnatDn. Following a mid lenn review of our Global strategy In 2022, alongside a 10 yew Global Fellowshlp revlew, it was agreed to extend the cuffenl global strategy unlil end of 2024. Work wlll occur Ihroughoui 2023 on ttrR development of a new global strategy and tlmings of the launch of a new global strategy will b8 aligned with celebrations to mark 150 year annNersary of The Leprosy Mlsslon In 2024. Locally. in 2022, we Contlnued to dellver TLMNI'S strategy 2021-25, Il's Tlme lo Make Leprosy a Thing of the Past, with all capacity and resources allgned to me8t agreed goals across 3 strategic pillars of Engage, Enable and Excel. KPIS for first year of the strategy We revlewed as part of our Board & Staff Annu31 Counlry Leaming sessions In March 2022 wllh key priorlties agweed for the year ah8ad to Increase the number of regular glvers and the development of dlgStal relationships and organlzatlonal dlgltal capability lo ensure that the organlsatlon Is fit for the luture. A mid lerm strategy revlew Is planned for 2023. In 2023. The Leprosy Mission Northern Ireland wll plan to conlinue to support programmes and projects in India, Nepal, Nigerla, Tanzania, Bangladesh and Ethiopla wlth an Increasing ft)cus on prlorftlslng more fiJndin9 on projects that work towards our global strateg'c goals of zero transm15sion. zero th'sability and zero dlscrlmination with a partlcular focus on research lo see an end to leprosy. The long term vlablllty of work in Tanzania V•tyll be revIed In 2023 to ensure that funding provlded is the b8St way to achieve our global straleglc priorits'es. Further local research and relationship building with local trusts and grant provider5 will occur to maxlmise on any opportunities to apply for project fundlng. In partnership with TLM England and iwes and TLMI-Bangladesh. after Ihe succe3ses Df th? DFAT luTrded programme, a new phase of Ihe AEP programme lo activate and engage partnefshSps to reduce leprosy in Bangladesh wlll commence in 2023. We also commence a new 3 year programme in Eth1Oa, Dare to Dream, n partnership wilh TLM England and Wale5 and TLMI-Ethlopla. which will pilot an integraied and comprehensive leprosy control Model In Ethiopla through health system slrenglhening and communlty empowerment and ownership We will also contlnue to strengthen relatlonshlps wllh our currenl supp¢xier base and Invest In the acqulslllon ol new donors. Structure, governance and managemant The charitable company Is a company Ilmited by guarantee. reglstratlon number Nl 640401 and Is a charlty registered in Northern Ireland, regi$tratton NIC 106322. The trustees, who are also the dlrectors for the purpose ol MpanY law, and who served during the year and up io the date of signatuie of Ihe ffinandal statements were.. Mr M Noble Mrs F OavKlson (Chairl Mr T Doran Mr J Caples (Honorary Treasurer) Miss J Carson Mi55 H Johnston Mr R Marshall Mr J Caples was re-elected as director and Treasurer for a furlher three years in June 2022 and Mrs F Davldson was r&elected a5 Boaid Chairperson for a further Iwo years in June 2022. Mlss H Johnston and Mr R Marshdl were also re-elected to the Board in June 2022. 3 Trustee meetlngs occurred online during the year, Ulilislng Zoom, wth Truslees meeting in person ft)r Ihe Board & Staff AnfKJal Country Leaming day and engagements events throughout the year. All company dlrectors have confimied Iheir willlngness and ellglbillty to acl as a D¥ector and have dedared that they do not have any confilct ol interest in doing so. There are no related parties or signSficant interest to be noted. None of the Twslees have any beneficSal Inte5t In the charitable company. Al of the Trustees are members of the company and guarantee to contril)ule £1 in th8 event of the company wlnding up. Trustees are unpaid and are not remunerated f¢x their trustee5hp. 11
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Quallfylng thlrd party Indemnlty provlslons None of the trustees has any beneficlal interest In the company All of the truslees are member5 of the company and guarantee to contribute £1 in the ev8nt of the company winding up. New Trustees are recruited as per the Memorandum and Articles of Association. In 2020, as per our organlzatlonal policy, an audlt of current Board Tnjstees skills was completed to highlight strengths and identify any deficits in light of our new strategy. Results were collaied and presented as part of our Annual Country Leaming in 2021, identifying Ihe ongoing need lo strengthen the Board in the areas of fundralslng and intemational devalopment, It was also agreed lo explore ways in which we could Include Ihe volces cf Dur overseas partners and beneficlaries in our review and decision-makin9 processes. Despite initial interest rec81ved from different individuals in 2021 no expressions of interest were recelved by the deadllne and a decision was taken to postpone further recruitment until 2022. The process was restarted during the ye8r wilh promotion occurring aCfOSS a number of fronis. Expresslons of Interest were received by the end of the year with follow up 'conversations wlth purpose, planned for early 2023. The Govemance & Nominations commlttee mel 2 times durlng the year to facililate this process. During the year the Finance & Audit Committee a150 mel 4 1Smes and the Supporter Engagement committee met once. All sulFcommittees. as delegated suIgroupS of the Board ol Trustees are made up of staff and members of the Board lo further agree work items in each of these respective areas and to report back to th8 Bcard of Trustees for revlew and further actlon. JtrAnne Thompson (Head of Resource Development, TLM Inlernalional) and Stuart Towell (Campaigns & Supporter Expérlance Manager, TLM England & Wales) a also ¢tropted members of the Supporter Engagement Sub-commlttee to strengthen and bring expertise to the committee as we seek to recrult addition81 memb8rs wlth fundralsSng expertise. Govemance & Nomlnatlons Sub.Commltt••." Mr Tom Doran Mfs Flona Davklson (Chalr) MIS Joanne Briggs Flnance & Audlt SUCoMMIttee.. Mr JIM Caples. Hon. Treasurer (Chair) Mrs Flona Davidson Mr Mark Nobl8 Mrs Joanne 8rlggs Mrs Joy Jamieson 12-
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Supporter Engagement Sub-committee Miss Judlth Carson (Chalr) Mr Roy Marshall Mrs Joanne B Tig95 Mfs Hazel Coulter Mf Stephen Mccartney Mrs JtrAnne Thompson ITLMI Head of Resource Development) Mr Stuart Towell (fLMEW Campaigns & Supporter Exp8rienc8 Manager) The Board of Trustees is re5pon5ible for lh8 r8vlew of all activllles. approval ol budgels arKI fulure stralegy. They undertake a full programme of Board straleglc and govemance actlvlty Including iegular reviews. The National Direclor has delegated responslbllily for all operaOnal matters Induding the management of the 51aff team, pr¢grammes and budgets. The charily currently employ5 3 full time and 3 part time members of staff. rfng the year, fixed lemi contracts for the roles of Communication5 Officer (Digitall and Programme Fundlng Officer were extended for a further 1 year until August 2023. A strategic revlew of both roles, Includww an analysls of knrn on Investmen( will occur In early 2023. During the year. a safety and securfty policy was developed arKI approved and a named Trustee appohted t¢ support the National Olrect¢r safety and security matter5. A sgr•ficant amount of work was also glven to the Implementation of our safeguarding policy and procedures. A fire rlsk assessment was also conducled by FIRE Nl in Seplember with recommendations lo be reviewed and Implemented h 2023. At the end of 2022, all staff participated TLM Global 51aff engagement surv8y wilh high resutts achieved across all areas and all respondents reporting that they would wllllngly recommend TLM as a good place tc work. Results will be further reviewed In 2023 and plans put In place to further strengthen and develop the current staff team. TLM Member Revlew (a Global Fellowshlp peer review and inlemal audit) is also due lo be conducted kn 2023 In Ilne wlth global pollcles. Safeguardlng Globally, The Leprosy Mlsslon expects Ihe hlghe51 standards ¢1 professional practice in all our work and contact with people - partlcularly Chlldren, young people and vulnerable adults. We are commltted to s¥leguardlng children and vulnerable adults from hami and ensuring thelr rlghts to protectlon are realsed. In 2022, global safeguardlng pollcies and procedures contlnued to be rolled out across the organi5atlon wlth any corr2ms or reported global cases being dealt vrilh as per our procedures. A named Twstee. appointed in 2021 lo support the Natlonal Dlr8Ctor, with 5afeguardlng matters remalns In place, and ensures that the Board is fully updated as requlred. Safeguarding remalns a standlng agenda Item for all Board and staff meets'ngs arKI quarterly reports are also submltted to TLM Internatlonal. Further training on safeguarding matters wlll b& delivered In 2023. Key Management Personnel Remuneratlon The pay of Ihe charity's National Director is linked lo the Natlonal Joinl CowKil {NJC) sc*s and revievMd annually by the remuneratlon commlttee as part of Flnance and Audit's Committee's responsibility Th8 remuneralion Is benchmarked with other charrtles of a similar operating sze arKI activity to ensure that pay awards set arè fair and not out of Ilne wilh that generally paid for similar roles and level of responslbllilles. The Board of Truslees wish to express thelr slncere ihanks to Ihe National Dlrecior for her leadershlp over Ihe past year and lo the whole staff team for thelr f]exible worklng, commitment and unstinb'ng efforts tc ensure the ongoing operations of the charty in 2022 and for all that they do to help make leprosy a thing of the past. 13-
THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 ststement of trustees, responslbllltles The Iruslees. who a also the directors of The Leprosy Mission Northern Ireland for the purpose of company law, are responslble for preparing the Truslees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Piactlce). Company Law requires the truslees lo prepare financial statements for 8ach financial year which give a true and fair view of the Stsle of affair5 of the charitable company and of the Incoming resources and application of resources, including the Income and expendtture. of the charitable company for that year. In preparing these financial slatemenis, the trusteas ara requlred to: select sullable acMunting pollcles and then apply them consistently; - observe the methods and principles in the Charitles SORP 2019 (FRS 102); make judgements and e5limates that are reasonable and prudent.. and prepare the financlal statements on the golng concem ba515 unless it is Inappropflate to presume that the charitable company will continue In operation. The trusteos are responslble for keeplng adequate accounting records that disclose wilh reasona12 accuracy at any lime the financlal posltion of the charltable company and enable Ih8m to ensure that the financlal statements comply with the Companies Act 2006. They are also iesponslble for safeguarding the assets of the charitable company and hence for taking reasonable steps for Ihe pieventlon and detection of fraud and other irregularitl8S. Audltor In accordance with the company's articles, a resolutlon proposlng that GMCG LISBURN be reappolnlad as auditor of the company will be put at a General Meetlng. Dlsclosure of Infomiatlon to audltor Each of the trustees has confimied that thare Is no Information of whlch they are aware which is relevant to the audit, bul of which the auditor Is unaware. They have further confinned that they have taken approprlate steps to Idenlify such relevanl infomiation and to establish that the auditor Is aware of such InformaiiDn. Th8 ruste8s' report Was authorised and approved by the Board of Trustees. Mrs F Davldson {Chalr) Trustee Date.. 14-
THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND Oplnlon We have audled the finandal stalements of The Leprosy Mlsslon Northern Iland Ilhe 'cbarilable company.) for the year erKled 31 December 2022 which comprise the stalement of financial activities, the statement of financlal P05itx)n. the stalemenl ol cash Ilows and the notes to the financlal statements, including a summary of slgnlficant accounting pollcies. The financial reporting fram8work that has been applied in their preParaOn Is applScable law and Unled Kingdom Accounting Standards, Includlng Flnanclal Reporting Standard 102 The Financial Reporting standa applKable in the UK and Republic of lrnland (United Kingdom Generally Accepted Accounting Practice). In our oplnKJn, the financial statements: glve a true and falr view of the state of the charitable company's affairs a5 at 31 December 2022 and of Its Incomlng resources and applcation of resource5, Induding its inccffie al expendrture, for ihe year then ended.. have been Fxoperfy prepared in accordance wllh Unlted Klngdom Generally Accepted Accountlng Practlce,, and hove be8n prepared In accordance wllh the requirements of the Companles Act 2006. Basls for oplnlon We conducled our audlt In accordance wllh Iniemaiional siandards on Auditing (UK) (ISAS (UK)) and applicable law Our responsibilities under those standards are further described in the Auditorfs responsiblllties for the audil ol the linanclal stalemenls sectlon of our report. We are Independenl of the chadlable company In accordance with the eihlcal requirements that are relevant to our audit ol the financial slalements In the UK, Includlng the FRC'5 Ethical Standard, and we have fulfilled our other ethical responsibilitles In accordance with these requirements. belleve Ihat the audlt evldence we have obialned is suffident and approprlale to provide a basi5 for wr oplnlcn. Conclu8lon8 relatlng to golng conGern In audltlng the financial statements, we have concluded Ihat the truslee8' use of the golng concem basi5 01 accounllng in the preparation of the finandal statements Is approprfale. Based on the work we have perfomed, YR have not identified any materlal uncertalnties relating to eventg or conditions thai. Indlvldually ¢r colleciivety, may cast slgnlficant doubl on the tharitable company's abllly to continue as a going concem for a period of at least Iwelve months from when the financial stalernents 8re wthorised for Issue. Our responslbllltles and the responslbilities of the trustees wlth respect lo go5ng concem are desuibed In the relevant sections of thls report, 15-
THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND Other Infomiatlon The olher information comprises the Informatlon Included in the annual report oth8r than the finarclal ststements and our auditor's report Ihereon. The trustees are responsible for the other Inforrnatlon contained within the annual report. Our opinion on Ihe financial statements does not cover the other Information and, except to the ex18nt otherwlse explicltty stated In our report, we do not express any form of assurance concluslon thereon. Our responsibllity is to read the other Infomlatlon and, In doing so, consider whether the other Information Is rnaterially inconsistent with the financlal statements or our knowledge obtalned in the course of the audit, or otherwise 3ppear5 to be materially misstated. If we Identlfy such material Inconsistencies or apparent material mlssta18m8nls, we are required to determine whelher Ihls gives rfjse la a mater5al misstaternent in the finandal statements themselves, If. based on the work we have performed. we conclude that ther8 is a rnalerlal mlsslalement of this other inforniation, we are required to report that fact. We have nothlng to pOrt In thls regard. Oplnlons on other matt?r5 presGrlb?d by the Companles Act 2006 In our oplnlon, based on the wk undertaken In the course of our audit.. the inforrnation glven in the tnjstees, report. whlch Includes the directors. report prepared for the puiposes of company law, for the financlal year for which the financial statemen15 are prepared Is consistent wllh the financlal statements., and the dlrector8' report Included wlthln the trustees, report ha5 been prepar8d in accordance with applicable legal requirements, Mattern on whlch we are requlred to report by exceptlon In tha Ilght of the knowledge and understanding of the charitable company and its envlronment obtained In the course of the audit, we have not entified material misstatements In the dlrectors, report Included within the tru5tees' raport. We have nothing to report in respect of the followlng matters In relatlon to whlch the Companies Act 2006 require5 us to report lo you If. In our oplnlon: adequale accounting records have not been kept, or returns adequate for our audit have nol been received from branches nol visiled by us: or the financial slatements are not in agreement with the accountlng records and returns; or certain disclosures of trustees, remuneration specified by law are not made; or we have not recelved all the information and explanations we requlre for our audil: or the trustees were not entitled to prepare the financial statements In accordance with the Small companies regime and take advantage of the small companies, exemplions in preparing the trustees, report and from the requirement to prepare a straleglc report. 16-
THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND Responslbllttles of trustees As explained more lully In the slatement of tfUStees' responsiblules. the truslees, who are als¢ the dreclcffs of the charltable company for the purpose of company18w, are responslble for Ihe preparation of the finanaa statements and for being satisfied that they give a true and fair view, and for such iniemal control as the trustees delermlne Is necessary to enable the preparalion of financial statements Ihal are free from material misstatefflenl wthether due to fraud or error. In weparing the financial statements. Ihé trustees ale responsible for assesslng ihe charltable company's ability to conts'nue as a going concern, dlscloslng, as applicable, matters related to going concern and uslng the going concem basls of accounlin9 unless the trustees either Inland lo Ilquidate the chaiitable ccynpany or to cease operathons, or have r reallstlc altemative but to do 50. Audltorf3 responslbllltles for the audlt of the flnanclal statements Our objeclj'ves are to oblain reasonable assurance about whether the financial statement8 as a whole are free from materlal misstatement, whelher due to fraud or error. and to ISSU8 an audltor's report Ihat Includes our opinion. Reasonable assurance Is a hlgh level of assurance but is not a guarantee Ihat an audlt conducted in accordance with ISAS (UK) wlll always detect a rnaterial misstatement vthen 11 exlsts. Mlsstatemenls can arise trom fraud or error and are consldered material if, individually or in the aggregate, they cOd asOnablY be expected lo Influence the economic deGi5ions of users taken on the basls of these financlal statements. Irregul8rltles, Including fTrud, are instanc85 of non•compllance wlth laws and regulatlons. We deslgn procedures In Ilne with our responsibilrtias, outllned above, to detect maienal misstatements In respect of Irregularlties, Including fraud. The extent to which our procedure5 are capable of detectlng Irregularitles, including fraud, Is detalled below. 17-
THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND Extent to whlch the audlt was consldefed capable of detectlng Irregularjtles, Includlng fraud We identify and as5e55 the risk5 of material mlsstatement of the financial statements. whether due to fraLKI or error, and then d8Slgn and perfom audit procedures responsive to Ihose risks. Including obtaining audit evidence that Is sufficlenl and approprlale to provlde a basis for our opinion. In identifying and a55essing potential rlsks of material mlsstatement in respect of irregul8rltles, Indudlng fraud and non<ampliances with laws and regtslaiions, we considered the following: The nature of the industry and seclor, control environment and business perfomiance, Indudlng the charitable company'5 remuneration policles for staff. If any- Results of our erwulrles of management aboul ihelr own identsficatlon and assessment of the risks of Irregularitles., Any matters we Identified having obtained and reviewed the charltable company's documentation of Ihelr pollcles and procedures relating to.. Identsfying, evaluallng and compEylng with laws and regulations and whether they were aware of any Instance of non.¢¢mpllance; Detecting and responding to the risks of fiaud and whether they have know18dge of any aclual, suspected or alleged fraud; and The Internal controls established to mitlgata rlskg of fraud or non-compliance with laws and regulatlons,. The matters di5CUS8ed among the audit engagement team r8g8rdlng how and where fraud might occur in the financlal statements and polenlial indicalors of fraud. As a result of these procedures. we consldered the oppcrtunlties and incenliv85 thal may exlsl wlthln the charitable company for fraud and Idenllfied Ihe greatest polenlial for fraud In r8V8nue recognition. In common with all audits under ISAS (UK), we are als0 required to perfomi specffic procedures to respond to the risk of management ovewride. We 8150 oblalned an understandlng of the legal and regulatory frameworks th81 the Company operate5 in, focusing on provisions Of those law5 and regulations that had a direct effect on the deterfflinalion of rnalerial amounls and dlsclosures In the financial 5taternents. The key laws and iegulations we considered in this context Included the Companies Act 2006, and local tax leglslatlon. In addltion, we consldered provisions of other laws and re9ulallons that do nol have a direct effect on the financlal statements but compliance with which may be fundamental to the charltable Company's ability lo operate or lo avold material penalty. -18-
THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND Audlt response to rfsks Identlfied Our procedures to respond to the rlsks identlfied Induded the folloIng. Revlewlng the financlal staiement disclosures and tests'ng to supportlng documenlatlon to assess compliance with provi5ion5 of relevant laws and regulations descrfbed as having a direct effect on the firkincial statements: Enquiring of management concemlng actual and potentlal Iltlgalion and clalms,, Performlng analytlcal procedures to Identify any unusual or unexpected reiats'¢n6hips that may indicate rlsks ol material misstalement due to fraud; Reading minute5 of meelings of Ihose charged wllh govemance and revlewlng correspondence %lh lax authorities: and In addresslng the rfsk of fraud Ihrough management ovefflde of controls, tesiing the appropriateness of loumal entries and other adju5tments,' assessing whether the judgements made in making accountlng estimates are indicative of a polenllal blas, and evaluating the buslness ratlonale of any slgnlfiwt transactions that are unusual or outside the normal course of buslness. We also communlcaled relevant Identified laws and regatIonS and polenllal fraud rlsks to all engagement team members and remalned alert to any Indicaiions ol fraud Or non-compliance with laws and regulations throughout the audit. Owing to the Inherent limitations of an audit, Ihere is an unavoldable risk that we may not have detected Bome material misstatements in the financial statements, even though we have properfy planned and perfonned our audit In accordance wlth aUdIng standards. In additlon, as wllh any audll, there remains a highef risk of non-delection of Irregularlties, as they may Involve colluslon, forgery. Intentlonal omlsslons, mISrepSenla1jon$, ¢x the override of Internal controls. We are not responslble for preventlng non-comp11an and cannot be expected to detecl non- compliance with ali laws and regulations. A further description of our responsibilrties is available on the Financial Reporting Council's webslle at.. http8:11 www.frc.org.uklauditorsresponslbilities. Thls dewlptlon fomis part of our atsditofs report. 19-
THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND Use of our report This report Is made solely to the charitsbl8 company's members, as a body, In accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that V might state to the charitaEle company's members those matters we are required tc state to them in an auditorfs report and for no other purpose. To the fullest extent p8rmitted by law, we do not accept or assume responsibility to anyone other than Ihe charitable company and the charitable company's members as a body, for our audit work, for thls report, or for the opinions we have formed. (¢t/bt Mr Stephen Houston FCA (Senlor Statutory Audftor) for and on behalf of GMCG LISBURN Charter8d Accountants Statutory Audltor Century House 40 Crescent Business Park Llsbum BT28 2GN
THE LEPROSY MISSION NORTHERN IRELAND STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022 Unrnstrfcled Restrlcted funds funds 2022 2022 Totsl UnstrICted Restricted funds funds 2021 2021 Total 2022 2021 Notes DOnatrts and legaci8S Charitable activltles Olher tradlng activities Inveslments Other income 448.030 219,188 86.950 667.218 86.950 939 2.188 1.800 623.517 25,643 58,765 649,160 58,765 3.524 420 1,950 939 2,188 1,800 3,524 420 1,950 Totsl Income 452,957 306.138 759.095 629.411 84,408 713.819 Raisi fd$ 91.754 91.754 88.182 88,182 Charilabl8 ac15vltles 580,438 131,693 692,131 S10,891 92,848 603,539 Otr 14 452 452 Tolal rasources expended 652.192 131.693 783.885 599.325 92.848 692,173 Net gainsl<losses) investments {41.848) (41,846) 16,174 16,174 Net (outgolng)I Incomlng resource8 before transfers (241.081) 174,445 (68,636) 4e,260 (8,440) 37,820 Gross transfers between funds (15.000) 15,000 Net movemgnt In funds Fund balances at 1 January 2022 (241,081) 174,445 <66,6361 31,260 6,560 37.820 994,204 68,755 1.062,959 962.944 62,195 1,025,139 Fund balances at 31 December 2022 753.123 243,200 996,323 994.204 68.755 1.062,959 The statement of financial activli.es wKludes all gains and losses recc8nlsed In the yew. All income and expendilure derive Irom continuing acllvltles. The statement of financial activities also complies wlth the requlRments for an income and expendltwe account under the Companies Act 2006. 21
THE LEPROSY MISSION NORTHERN IRELAND STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2022 2022 2021 Notes Flxed assets Tangibl8 asse15 Investments 17 18 277,581 278,126 285,706 316,825 555.707 602,531 Current assets Debtors Cash at bank and In hand 22,915 451,105 28,684 509,441 474,020 538,125 Credltors: amounts falllng due wlthln one year 21 (33,404) (77,697) Net current assets 440,816 460,428 Total assets les3 Gurrent Ilabllltles 996,323 1,062,959 Income funds Restricted funds 23 243,200 68,755 Designated funds General unrestricted funds 270,000 483,123 320.000 674,204 753,123 994,204 996,323 1,062,959 These financial stalements have been prepared in accordance with the provisions applicable to companie5 subject to the small companles reglme. The financial statements were approved by the Trustees and authorised for use on .. ir behalf by: and signed on Mr5 F David50n (Chair) Trustee Mr J Caple5 (Honorary Treasurer) Trustee Company Reglstraiion No. N1640401 -22-
THE LEPROSY MISSION NORTHERN IRELAND STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022 2022 2021 Notes Cash flows from operatlng actlvliles Cash absorbed by operations {59,179) (10,808) Invesllng actlvllles Purcha3e of tangible fixed assels Purchase ol Investments Investment income received (1.345) {1,945) (125,000) 420 2.188 Nèt cash generdtod froml(us•d In) Invesllng actlvltles {126,525) Net cash used In flnanclng acllvltles Net decrease In cash and cash equlvalents (58,3361 (137.333) Cash and cash equlvalent8 st begSnnlng of year 509,441 646.774 Cash and cash equlvalants at end of yèar 451.105 509,441
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Accountlng pollcles Charlty Infomiatlon Tha Leprosy Mission Northem Ireland is a private company limited by guarantee incorporated in Northern Ireland. The reglstered offKe is Lagan House, 2a Queen's Road, Llsbum. Co Anlrim. BT27 4TZ. 1.1 Accountlng conventlon The financial statements have been prepared in accordance with th8 charitable companys Memorandum ancl Articles of Associatlon, the Companies Act 2006 and 'Accounting and Reporting by Charities: Statemenl of Recommended Practice applicable to charities preparlng theSr accounts In accordance wlth the Financtal Reporting Standard applicab18 in the UK and Republic of Ireland IFRS 102)'18s amended for accounting periods ¢ommen¢ing from 1 January 2019). The charitable company Is a Publlc Benefit Entity as defined by FRS 102. The financial statements are prepared in sterllng, which is Ihe functional Cuffency of the charltable company. Monelary amounts in these financial statements ara rounded to lh8 n8arest £. The financlal statement5 hav8 been prepared under the hlstorfcal cost convention, modified to include the revaluation of Investment and certaln financlal Instruments at falr valua. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial Statements. the trustees have a reasonable expectation Ihal the charitable company has adequate resources to continue in operational existence f¢r the foreseeable future. Thus the trustees continue to adopt the golng concern basis of accounting in preparing the financial statements. 1.3 Charftable funds Unrestricted funds are avallable for use at the dlscretion of the tru5tee8 in furtherance of their charitable Obleciives. Designated fund5 comprise fund5 whlch have been set aslde al the dlsuelion of the trustees for spcific purposes. The purposes and uses of the deslgnated funds are set out in the notes to the financial statement5. Restricted funds are 5u*ecl to speclfic conditions by donors as to how they may be used. The purp)sas and uses of the restricted funds are set out In the notes lo the financial statements. 1.4 Incomlng resources Income is recognised when the charitable company Is legally 8ntitled to it after any performance conditions have been mel, the amount5 can be measured reliably, and it is probable that Income wlll be recelved. Cash donations are recognlsed on recelpt. Other donations are recognlsed once the charitable company has been notified of the donatson, unless perfomiance conditions require deferral of the amount. Inrne tax recoverable In relatlon to donallons received under Gift Ald or de8d5 of covenant is recognised at Ihe time of the donatlon. Legacies are recognlsed Dn receipl or 0th8rwise if the charitable company has been notified of an inpending distribution, Ihe amount is known. and receipt Is expected. If the amounl is not known, the legacy is Ireated as a contingent ass&t. The charity receive5 grants in respect of the pr¢vislon of specified seCeS, prolects and activrtles. Income from other grants is recognised at fair value when the charity ha5 entitlement after any performance condillons have been met, il is probable that the income will be received and the amount can be measured reliably. If entitlement is nol met th8n these afflounts are def8rred. -24-
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Accountlng pollcles (Contlnu8dl Tumover 15 measured at the fair value of the conslderallon recelved or receivable and represents amounts receivable for goods and sefvlces provlded in ihe normal course of business. net of discounts, VAT and olher sales related taxes. Interest on fund5 held on deposit Is Included when receivable and the amount can be measured rellably by the charity; Ihis is normally upon notificalion of the interest paKI or payable by the bank. DIVIdd$ are recognised once the dividend has been declared and nots'fication has been received of the divldend due. Thls is normally upon notification by our Invesiment advisor of the dividend yleld of the investment portfoli¢. 1.S Resources expended All expendItU is accounted for on an accruals basls and h85 be8n classified under headlngs ihat aggregate all costs related lo the category. Expendlture Is recognlsed where ihere is a legal or constructive obligatlon to make payments to third partles, It Is probable that Ihe settlement wlll be required and the amount ol the obligation can be measured rellably. It is categorlsed under one of the follong headings.. Costs of raising funds, Expenditure on charitable activities and Other expenditure. Irrecoverable VAT Is charged as an expense agalnst the actlvity for wNch expendlture arose. Grants payable to Ihlfd parties are within the charitable acb'vilies. Vthere uncondilional grants are offered, they are accrued as soon as the recipient is notified of the giant. as thls gives rise to a reasonable expectation that the reciplenl wlll receive the grants. Support costs are those that ass181 the vffjik of the charity but do not directly represent charltable activities and include office costs, governance costs. depreclallon costs and staff cost5. They are Incurred directjy In support of expenditure on the objects of the charlty and include Proje managememt carried out at the office. Office costs, depreciatlon ¢osi$ and governance costs are alk)caled to charitable acllvllies based on the allocation of grant fundlng. lfyhere staff costs cannot be dlrectty attributed to partlcular headings they have been allocaled to cosl of raislng funds and expenditure on charftable activili88 based on the allocatlon of grant funding. The allocatlon of the sUPPOrt costs Is analysed In note 11. Fund-raislng cosis are those Incurred in seeking volunlary contributlons kn support of the Chatable activities. 1.6 Tanglble flxed assets Tanglble fixed assets are Inltlally measured at cosl and subsequenlly measured at cost or valuation, n8101 dweclation and any Impalrment Ioss85. Depreciatlon is recognlsed 80 as to write off the cost or valuation of assets less their resldual values over Ihelr useful lives on Ihe folloKryng bases: Land and bulldings Flxiufes and fittlngs 2% Straighl Line 25% Reduclng balance The gain or loss arlsing on the disposal of an asset Is determined as the difference between the sal8 proceeds and the carrying value of the asset, and is recognlsed in the statement ol financlal actlvities. 1.7 Flxed asset Investments Fixed asset investments are inltlally measured al transaction price exdudlng transactlon costs, and are subsequently measured at falr value at each reporting dale. Changes in fair value are recognis8d in net Incomel(expendilure} for the year. Transaction costs are exp8nsed as ncurred. -25-
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Accountlng poll¢les {Contlnued 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand. deposits held al call with banks, other short-temi liquid Investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown wlhln borrowings in current liabilitie5. 1.9 Flnanclal Instruments Th8 charitable company has elected lo apply the provlslons of Sectlon 11 'Basic Financial Inslruments. and Sedian 12 '0ther Flnanclal Instruments Issues, of FRS 102 to all of its financlal Inslrumenls. Financial instruments are iecognised In the charitable company's balance sheet when the charitable company becomes party to th8 contractual provisions of the Instrument. Financial assets and liablllties are offset, wlth th8 net amounls presented Sn the financial 5talements. when there is a legally enforceable right to Set Qff the iecogni5ed am¢>unts and there ig an Intentlon to settle on a net basis or to realise the asset and settle Ihe liability simultaneously. 8a51c flnanclal assets Basic finandal a55ets, whlch Include deblors and cash and bank balances, are Inillally measured transactlon prlce Including transaction Costs and are subsequently carrled at amortlsed cost using the effective interest method unless the arrangement constitutes a financing transaction, where the Iransactlon is measured at the present value of the fulure receipts discounted al a market rale of interest. Financial assets classlfied 89 receivable vlithin one year are not amortised. Bas1¢ financlal Ilabllltles Baslc financial Ilabillties, Includlng credltors and bank loans are Inltlally recognlsed at Iransaciion price unless the arrangement conslitules a financing transaction, where the debt Instrument Is measured at the present value of the future payments discounted at a mark8t rate of Interest. Flnancial Ilabilitles dassSfied as payable withln one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective Interest rale method. Trade creditors are obligations lo pay for goods or sen41ces that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current Ilabilities If payment Is due within one year or less. If not, Ihey are presented as non-current liabililie5. Trade credltors are recognised Initlally at transaction price and subsequently measured al amortlsed cost using the effective interesl method. Derecognltlon of financlal Ilabllltle5 Financial liabilities are derecognised when the charilable company's contractual obligations expire or are discharged or cancelled. 1.10 Employee beneflts The cost of any unused holiday entltlement is recognised in the periixl in which the employee's servlces are recalved. Temiination benefits are recognlsed immediately as an expense when the charitab18 company 15 demonstrably committed to temilnale the employment of an employee Or to provlde teminatlon benefits. -26-
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Accountlng pollcles {Contlnued) 1.11 Retlrement b8neffts The charity participated in the Lepr05y Mission Central Penslon Scheme, a multi employer defined benefft scheme. The employer, The Lewosy Mlssion Intemational, is not legally responsible for the scheme and doe5 not have sufficient informatlon to use defined benefit accounting. Accordlngly, the scheme Is accounted for as if it was a defined CDntributlon stheme. For new employees the charlty n¢M contributes to a l>oup Personal Penslon Scheme {GPP), Employers make a contrlbution of 10% of the monthly penslonable salary. Conlrfbuii¢)n5 are charged to the Statsment of Flnanclal Activity as ihey become payable In accordance with Ihe rules of the scheme. The cost of provlding benefits under defined benefit plans is detemined separately for eacth plan using the projected unlt credlt Metd, and Is based on actuarial advice. Crltlcal accountlng e5tlmates and Judgement5 In the application of Ihe charliable company's accountlng policies, the trustees ar• required to make judgements. 8stlmates and asSUmp0n$ about the carrylng amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptlons are based on hlstolical experlenc8 and other factors that are consldered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongolng basls. Revisions lo accounting estimates are recognlsed in the period which the esllmate is revised where the revision affects cnly that period, or In the period of the revlslon 8rKI future perfod5 where the revlslon affects both current and future perlods. Key sources of estlmatlon uncertalnty Flxad assets The annual depreciation charge on fixed assels depends primarfly on the estimated Ilves ol eath type of assel and estimates of resldual values. The trustees regularly revlew these assets, lives arKI change ihem a3 necessary to reflect current thinldng on remaining Ilves In light of prospectlve economic utlllsallcn and physical conditson of the assets concemed. Changes in assets, lives have a slgnlficant impact i)n depreoation charge8 for the perlod. D8tall of Ihe usefiA Ilves Is Induded in the acmuntlng policie8. Support costs Judgements are made In rela11 to the allocatlon of suwort costs of the charfty to Its charitabl8 actlvttles. The twstees consider It appropriate to allocate these costs based on Ihe allocation of grant funding to the charitable actlvltles In the year. Penslon Llablllty Judgements are made In relallon to the calculafjon of the p?nslon deficlt at the year end. The trustees used extemal professi(x)al actuarial advi(x lo provlde the year end provlslon. Restrlcted lunds Judgements are made in relation to allocation of income and expendlture to reslricled and unrestricted funds. Th8 Iru5laes consider It approprlate tc allocate these fund5 based on InlL¥pretallim of donations received. -27-
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Donatlons and legacles Unrestrlcted R8Strlcted funds funds Total Unrestricted Restricted funds funds Toial 2022 2022 2022 2021 2021 2021 Donations and gifts Legacies ieceivable 353,694 94,336 27.088 192,100 380.782 286,436 418,254 205,263 25,643 443,897 205,263 448,030 219,188 667,218 623.617 25,643 649,160 Donatlons and glfts Donations and gifts are recelved In support of people and countries which are affected by leprosy. Unrestricted lunds are at the dlscrelion of the trustees how lunds are allocated between Countries and specific projects. During the year, a generous legacy of £150.000 wa5 received via Bangor wor1lde Mlsslonary Convention restrlcted for use in Nepal, Charltable actlvltles Support to Support to those those affected by affected by leprosy leprosy 2022 2021 Department of Forelgn Affalrs and Trade 88.950 58,765 During the year the charfty received a grant from the Department of Foreign Affairs and Trade (lrfsh Aid Clvll Society) of 100,000 Euros for Dignity First project in Nepal (2023-2025). This project will improve the heallh. well-being and dignity of 1.089 people affected by leprosy and enhance the lechnlcal capacity of 90 Government health workers and 300 Community Health Volunteers to identify, diagn05e. treat, and manag8 leprosy and complicatlons. In 2021 70,000 Eur05 was reIved from the Departmenl of Foieign Affairs and Trade (Irlsh Aid Civil Society Fund) for activating and engaging partnershipg lo r8duc8 lepr05y in Bangladesh. Other tradlng actlvltles Unrestrlcted Unre5lrided funds funds 2022 2021 Shop income 939 3,524 -28-
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Investments Unrestr5cted Unrestricted funds fund 2022 2021 Interest recelvable 2.188 420 Other Income Unrestrlcted Unrestricied funds funds 2022 2021 Rertal Income 1,800 1,950 Ralslng funds Unrestrlcted Unreslricted lunds funds 2022 2021 Fundraislng agents Publications Staff costs Shared servtce costs 13.377 40,003 25.265 11.700 15.826 42,372 16,802 11,700 Fundraislng and publiclty 90,345 86,700 Goods for resale Staff costs 1.303 106 938 544 Tradlng costs 1,409 1,482 91,754 88,182
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Charftabla actlvltles Support to Support to those those affected by affected by leprosy leprosy 2022 2021 Slaff costs Depreciation and impaimient Actlvitles undertaken directly Forelgn exchange movements 169.128 9,468 7,562 (408) 120.897 10.301 6.022 4.080 185,748 141,300 Grant fundlng of actlvities (see nole 10) 452,005 415,847 Share of support costs (see note 11) Share of governance costs (see note 11) 31.470 22,90B 25,917 20.475 692,131 603,539 Analysls by fund Unre5trided fund5 Reslrlcted funds 560.438 131,693 510,691 92,848 692,131 603,539
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEPIIENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 10 Grants payable Support to Support lo those those affected by affected by leprosy leprosy 2022 2021 Bangladesh Bangladesh (Department of Fof*n Affatrs and Trnde Ethiopla Global contribution Indta Nepal Nlgeria Tanzanla 94.924 45.061 30.000 81.719 26,879 99.142 43.405 30,875 72.905 62.584 27.412 44.000 58,125 81,437 51,172 20,232 452,005 415,847 The abov? grants were paid to fund the global work camed oui by The Leprosy MissSon International. 31
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THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 12 Trustaas N¢ne of the trustees (or any perscns conneded wilh them) received any remuneraticn or benefi15 from the charitable company during the year. 13 Employees Number ol employees The average monthly number of employees durlng the year was: 2022 Number 2021 Number Direct charitable expenditure Managemenl and administfatwjn of the charlty employment costs 2022 2021 Wages and salaries Shared seNice costs Soclal securlty costs Other pension costs 174,541 11,700 12,436 21,069 128,754 11,700 8,741 16,451 219,746 163,646 The charlty consid8rs lis key managemènt personnel to ¢omprlse of Ihe dlreciors (known as truslees) and the Natlonal Dlreclor. The total employment benefits Including emplDyer penslcn contributions of Ihe key management persorff1 were £54,956 <2021.. £51.686) There ware no employees whose annual remu*ration was £60.000 or more. 14 Othar Total Unrestricted lurKIs 2022 2021 Net loss on disposal of tangible fixed ass8ts 452 452
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 16 Net galnsl(105ses) on Investments Unrestrlctod Unrestricted fund5 fund5 2022 2021 Revaluation of investments (41,846) 16,174 16 Transfers Transfers from unrestricted funds lo restricted funds In the prevlous year arose In relation to match funding of £15,000 regarding Bangladesh - Department of Foreign Affairs and Trade proj8Ct. 17 Tanglble fixed assets Land andFlxture5 and bulldlngs flttlngs Total Cost At 1 January 2022 Addltions 303,876 36,685 1,345 340.561 1.345 At 31 December 2022 303,878 38,030 341,906 Depreclatlon and Impalrment At 1 January 2022 Depreciation charged in the year 30.388 6,078 24,468 3.391 54.856 9,469 At 31 December 2022 36,466 27.859 84,325 Carrylng amount At 31 December 2022 287.410 10.171 277.581 At 31 December 2021 273.488 12.218 285.706
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 18 Flxed asset Investments Investments Cash In portfollo Total Cost or valuatlon At 1 January 2022 Movements Transfers 316.825 (41,846) 3.147 8.355 653 (3.147) 325.180 {41,193) At 31 December 2022 278,128 5.861 283.987 Carrylng amount At 31 December 2022 278,126 5.881 283.987 At 31 December 2021 316,825 8,355 325,180 19 Flnanclal Instruments 2022 202 Carrylng amount of financlal assets Instruments measured ai fair value through profil Qr loss 278,126 316.825 20 Debtors 2022 2021 Amounts falllng dua wlthln ong y•ar: Accrued Income Other debl Prepayments 12,437 6.743 3,735 17.107 8.793 2.784 22,915 28,684 21 Credltors: amounts fa115ng due wlthln one year 2022 2021 Trade ¢dItorS Other creditors Accruals and deferred income 2.852 24,005 6,547 4,630 68,931 6.136 33,404 77,697
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 22 Retlrement beneflt schemes Defined benefft schemes The charity participated in the Leprosy Mission Central Penslon Scheme. a non contributory multi-employer defined benefit scheme. The employer The Leprosy Mission Internatlonal Is not legally responsible for the scheme and does not have sufficient infomiation to use defined benefit accounting. Accordingly, that schame is accounted for as rf rt Is a defined contribution scheme. At 31 December 2022 the lialIty atributable to The Leprosy Misslon Northern Ireland was £NII12021: £Nil). with th8 gain of £Nil {2021'. £Nil) being recognised in th8 Statement of Flnanclal Activity for the year. During the year the charity made contributions of £3.600 {2021'. £3,600> a5 part cf contributions In connection wlth the scheme. New employees are only able to loln thè money purchase Group Personal Pension Scheme which is now used by the charty. This was set up with Friends Provident with employers making a contribution of 10% of the monlhly pensionable salary lo the scheme. During the year the charlty made coniributlons of £17,454 (2021.. £12.851) to Ihls scheme.
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THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 26 Analysls of net assets between funds Unrestrlcted Restrlcted funds funds 2022 2022 Total Unrestrlcled Restricted funds funds 2021 2021 Total 2022 2021 Fund balance5 at 31 December 2022 are represented by.. Tangible assets Investments Current assetsl(Ilabllillesl 277.581 278.126 197.416 277.581 278,126 440,616 285,706 316,825 391,873 285.706 316,825 460,428 243.200 68,755 753,123 243,200 996,323 994,204 68,755 1,062,959 26 Operatlng lease commltments At the reporting end date the charllable company had outstandlng commitments for fvture minimum lease payments under non•cancellable operating leases. which fall due as follows.. 2022 2021 Wrthln one year Between two and five year5 739 739 739 739 1.478 -40-
THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 27 Relatsd party trdnsactlons Transactlons wlth related partles Durlng the year the chatable company entered inlo the following transactions with related parues., (l) The Leprosy Mlsslon Intematlonal (TLMI) The Leprosy Misslon Northem Ireland ITLMNI) is a membei of the global organisation TLMI. Durlng the yew. TLMNI paid grants lo TLMI of £452,005 (2021 £419.056) for Ihe ongolng charitable purposes. Included withln credllors falliTrJ due within one year Is a balance due to TLMI of £20.597 (2021- £62,878) in relatbon to grants payable, At the year end the charity owed TLMI £162 (2021 .' £1.324) in relation ta expenses Incurred. At the year end. TLM Internati¢nal ovKd £954 (2021. £438) to the charity. (11) The Leprosy Mlsslon Tradlng Umlted ITLM Tradlng Ltdl TLM Trading Ltd is the tradkng company of TLMI. DuflrYJ the year pwchas8s were made by the charity 01 £10,577 (2021: £9,576) from TLM Trading Ltd, Included within trade creditors £NIL{2021 ', £1,422), due to TLM Tradlng Ltd. TLMNI received donations frorn TLM Trading Ltd of £16,412 (2021.. £16.510) sn the year ended 31 Decemtsr 2022. At the year end, TLM Trading Ltd owad £1.156 {2021'. £927) to the charity. (111) The Leprosy Mtsslon England and Wales The Leprosy MISSI( England and Wales (TLMWI)18 a fellow member of the global organlsatlon TLMI. At the year end the charty was Dwed, of £8.043 (2021: £7,705) by TLMEW for donatlons recelved by TLMEW on the charltys behalf. Included In credltors falling due within one year 1$ a balance du? to TLMEW of £565 (2021. £1.422>. 28 Cash generated from oporatlons 2022 2021 (Deficil)15urpus for the year {66,636) 37.820 Adjustments lor: Investment Income Cognised n statement of financi81 activities ProfiVLoss on disposal of fixed assets Falr Val gains and105ses on investments Depreciation and lrnpalnrenl of tangible fixed assets (2.188) 1420) 451 (7,919) 10.301 38,700 9.469 Movement5 in YrkIng capital: D8cr8asel(irrJease) in debtors (Decrease) In credllors 5.769 (44.2931 (2,252) (48,789} Cash absorbed by operallons (59,179) (10,808) 29 Analysls of changes In net funds The charilable compary had no debl during the year. -41-