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2023-12-31-accounts

Charity registration number NIC 106322

Company registration number NI640401 (Northern Ireland)

THE LEPROSY MISSION NORTHERN IRELAND

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

THE LEPROSY MISSION NORTHERN IRELAND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr M Noble Mrs F Davidson (Chair) Mr T Doran Mr J Caples (Honorary Treasurer) Miss J Carson Miss H Johnston Mr R Marshall Rev P Hilton Ms J Willcocks

(Appointed 22 May 2023) (Appointed 22 May 2023)

National Director Mrs J Briggs Charity number NIC 106322 Company number NI640401 Registered office Lagan House 2a Queen's Road Lisburn Co Antrim BT27 4TZ Auditor GMcG LISBURN Century House 40 Crescent Business Park Lisburn BT28 2GN Bankers Danske Bank Donegall Square West Belfast BT1 6JS

Solicitors MacCorkell Legal & Commercial Garvey Studios 8-10 Longstone Street Lisburn Co Antrim BT28 1TP

Investment advisors

J&E Davy Donegall House 7 Donegall Square North Belfast BT1 5GB

THE LEPROSY MISSION NORTHERN IRELAND

CONTENTS

Page
Trustees' report 1 - 13
Independent auditor's report 14 - 19
Statement of financial activities 20
Statement of financial position 21
Statement of cash flows 22
Notes to the financial statements 23 - 42

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

The board of trustees have pleasure in presenting their Annual Report, together with the audited financial statements for the year ended 31 December 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019).

Objectives and activities

Leprosy is not simply an affliction from ancient times; it is a modern, 21st-century disease that is still devastating the lives of people across the globe today. A person is diagnosed with leprosy every two minutes. In addition, millions more go undiagnosed every year. It’s an injustice.

However, there is a cure. No one should suffer from a preventable and treatable disease.

As long as leprosy afflicts individuals and communities, we are committed to breaking the chains of leprosy, addressing underlying causes as well as working to prevent disability and empowering people to attain healing, dignity and wholeness in their lives. Our vision is leprosy defeated and lives transformed. We seek to do everything that we can so that children can be born into a world without being at risk of leprosy because it is no longer transmitted; anybody affected by leprosy can enjoy fullness of life; and there is inclusion, and not discrimination for people affected by leprosy.

Compelled by the example of Jesus Christ we minister and work in support of The Leprosy Mission International (registered Charity in England & Wales No: 1076356). The Leprosy Mission Northern Ireland (registered charity No: NIC 106322) works to raise awareness of leprosy in Northern Ireland and to raise vital resources to make leprosy a thing of the past. This work is undertaken through prayer, fundraising, advocacy, and volunteering in fulfilment of the following charitable purposes:

• The advancement of health and relief of poverty for the benefit of the public, in particular in relation to leprosy;

• The relief of those in need by reason of ill health or disability, in particular with people who are disadvantaged by leprosy and people connected with them; to enable their integration in their communities;

Globally, The Leprosy Mission (TLM) has an ambitious, targeted goal of Zero Leprosy Transmission by 2035 which links with our two other focus areas, working towards Zero Leprosy Disability and Zero Leprosy Discrimination.

Zero Leprosy Transmission

To interrupt transmission, we target areas with high rates of leprosy prevalence and adopt an approach that combines multiple tactics, including local government ownership, health system integration and development of new technologies to support and develop leprosy expertise in primary and secondary healthcare workers. With a strong record in leprosy research, we utilise field presence to develop, investigate and trial research innovations related to reducing transmission, early diagnosis, monitoring relapse, antimicrobial resistance and reactions to Multi Drug Therapy (MDT), the cure for leprosy.

Zero Leprosy Disability

Disability is not an inevitable consequence of leprosy. However, people continue to be affected by it, often due to late diagnosis or treatment complications. Limited local government ownership of leprosy care, complications in care management and lack of disability services, coupled with declining leprosy expertise (which can spot the first signs of leprosy) means that people are not getting the timely interventions they need. Globally, we continue to provide rehabilitation and well-being services into countries where local governments need assistance. We particularly focus on work at a community level to promote models of self-care that empower people to manage their impairments.

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Zero Leprosy Discrimination

There are over 130 laws in different countries that legally discriminate persons affected by leprosy from enjoying certain fundamental human rights guaranteed under the national constitutions for citizens of their respective countries. People affected by leprosy are still routinely overlooked, ignored or prevented from a full participation in public, social, economic and cultural life. They also feel shame and isolate themselves due to self-stigma. Stigma and discrimination are key factors why those affected by leprosy do not seek out help.

Globally, we support people affected by leprosy to challenge injustice and self-advocate for their rights and entitlements. Together we target discriminatory law and official practice, while encouraging nation states to uphold the relevant international treaties especially the UN Convention on the Rights of Persons with Disabilities and the UN Principles and Guidelines for the Elimination of Discrimination against Persons Affected by Leprosy and Their Family Members.

We promote opportunities to earn a sustainable living and we work with communities to address the barriers that prevent this from happening. We know from what those affected by leprosy tell us that when they can bring resources into the household economy their standing in the family and wider community increases and their voice begins to be heard.

Partnership Working

The charity delivers its charitable aims through grant making using global partners, chiefly other TLM national programmes. This utilises local knowledge and expertise and promotes empowerment and long term sustainability.

The Leprosy Mission Northern Ireland is a member of The Leprosy Mission Global Fellowship (GF), made up of 27 member countries and affiliates, and a signatory to The Leprosy Mission Fellowship Charter which underpins the worldwide operations of the charity (30 May 2011/ Updated September 2018). Together, we are the largest player in the fight against leprosy. We work collaboratively, particularly with our colleagues within the U.K, The Leprosy Mission Great Britain, The Leprosy Mission Shop.

Globally, The Leprosy Mission is a key member of The Global Partnership for Zero Leprosy which brings together organisations including The International Federation of Anti-Leprosy Associations (ILEP), the Novartis Foundation, the International Association for Integration, Dignity and Economic Advancement (IDEA), as well as national leprosy programmes and is supported by the World Health Organisation (WHO). This partnership co-ordinates action to accelerate research, mobilise technical assistance and expertise and increase advocacy and fundraising in the pursuit of a leprosy free world.

We are also a member agency of ILEP (the International Federation of Anti-Leprosy organisations), EU-CORD (a network of European Christian Relief & Development non-governmental organisations) , People in Aid, the Micah Network, the Neglected Tropical Disease NGDO Network (a global forum for non-governmental organisations working together on neglected tropical diseases) and BOND (The International Development Network). In Northern Ireland we are also a member of the Missions Action Partnership (MAP), Will To Give (WTG), Volunteer Now, Northern Ireland Council for Voluntary Action (NICVA) and CADA (Coalition of Aid Development Agencies in Northern Ireland). TLMNI is also a signatory of the Dochas Code of Conduct on Images and Messages https:// www.dochas.ie/resources/communications-pe/code-of-conduct-on-images-and-messages/

Public Benefit

TLMNI supports leprosy projects worldwide, working at an individual, community and governmental level to support research, develop capacity and implement programmes to raise awareness and deliver effective medical care and outreach. People affected by leprosy are also given the support they need to get back on their feet and live healthy lives by providing access to education, vocational training, housing and sanitation.

We have referred to The Charity Commission’s guidance on reporting on public benefit when reviewing our aims and objectives and planning our activities. Globally, The Leprosy Mission and its partners work with people around the world irrespective of their race, faith or nationality and the Board of Trustees have ensured that the activities undertaken contribute to the aims and objectives of the charity and provide a benefit to the beneficiaries. The Trustees are therefore confident that we meet the public benefit requirements.

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Achievements and performance

The past twelve months has continued to be a challenging and difficult year for our work both locally and globally. As our programmes continue to be subject to disruption by political and economic instability and are still feeling the significant impacts of the global COVID-19 pandemic, we are thankful for the generosity of supporters who have sustained core services and have enabled those affected by leprosy to receive vital care and treatment.

2023 has seen financial growth for TLMNI, £788,019 total income compared to £759,095 in 2022. In contrast to the previous year, this growth has occurred in unrestricted giving. Local supporters have continued to give generously throughout the year, with general donations and gifts received increasing by nearly 7% compared to the previous year (2022: £380,782/ 2023 £405,886). This increase is largely due to an additional fundraising appeal in the year boosting individual giving alongside an overall increase in church giving. Legacy giving saw a slight decrease in the year of c.£30,000. However, a greater proportion was unrestricted allowing trustees to have greater flexibility to direct funds where they are most needed.

We have continued to provide core funds to our long term partners, over the past year. Good financial and long term planning has enabled the charity to continue to provide significant funds, totalling £422,927 to overseas projects and to support the unique and critical work of The Leprosy Mission International (TLMI). Compared to the previous year’s funding (2022: £452,005), there is a decrease of 6% in overseas funding. This is largely due to delays in project delivery in Ethiopia, as a result of internal conflict and civil unrest and legacies received late in the year. The Board are hopeful that as the situation stabilises in Ethiopia, that the project will be delivered as planned in 2024.

In 2023, Remittances were transferred from Northern Ireland to part support the projects and programmes in Bangladesh £70,000, India £28,625, Nepal £189,795, Nigeria £42,780, Tanzania £12,726, and Ethiopia £4,000 as well as our apportioned contribution (Global Fellowship Levy) towards The Leprosy Mission Global Fellowship of £75,000. This contribution helps co-ordinate efforts to meet the needs of those affected by leprosy on a global platform and ensures that robust monitoring and due diligence processes are in place for all projects.

Funds transferred to Nepal totaled £189,795 which included support towards Anandaban Hospital, the main leprosy referral hospital in Nepal, and funds of £112,385 in support of ‘Dignity First’ – a 3 year project, 2023-2025, funded by the Department of Foreign Affairs and Trade (DFAT - Irish Aid Civil Society) which seeks to improve the health, wellbeing and dignity of 1,089 people affected by leprosy and enhance the technical capacity of 90 Government health workers and 300 Community Health Volunteers to identify, diagnose, treat, and manage leprosy and complications. A grant of €100,000 was received from DFAT at the end of FY22 for disbursement as per agreed budget in FY23, alongside TLMNI’s match funding commitment. A further grant of €130,000 (£112,385) was received in FY23 for use in 2024.

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

The kindness, care and compassion of our supporters, alongside the dedication of our partners and staff have enabled the following successes throughout the past year. Our vision is leprosy defeated, lives transformed. Behind each of these numbers, is a life supported and a step closer to the defeat of leprosy:

India

In partnership with other global TLM members, funding support achieved:

As a result of the Children Unite for Action programme:

Bangladesh

In partnership with other global TLM members, funding support achieved:

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

During 2023, three research studies were also conducted in Bangladesh, part funded from TLM Northern Ireland, which contributed towards global research priorities.

Global Research Workshop

TLMNI provided seed funding, in partnership with TLM Great Britian, for the first Global research workshop in 2023 which took place in Ethiopia.

The workshop had 3 goals:

with feedback from participants affirming that opportunities like the workshop were vital in facilitating collaboration and coordinated work.

One participant said:

“This is the most effective research workshop …..it has helped me a lot in networking, understanding the work done in different TLM Organisations, learning more on different types of research done. This will help me and us to grow more in leprosy research. Through the help of research, we can beat leprosy and END LEPROSY TOGETHER!”

A key outcome from the workshop was the formation of four communities of research practice – Laboratory research; clinical research; public health; emancipatory research.

Research teams from TLM Nepal and TLMT India participated in person and representatives from TLM Nigeria, DR Congo and Ethiopia were also present. Unfortunately, the Bangladesh research team were unable to attend TLM Global workshop due to visa issues.

Ethiopia

During the year, TLMNI part funded the country office and key staff posts in TLMI- Ethiopia. Unfortunately, funding available for the project, Dare to Dream (an integrated and comprehensive leprosy control model through health system strengthening and community empowerment and ownership), was not used in 2023 due to civil unrest and conflict in project areas. By the end of the year, the political situation had become more stable and after a project review, it is hoped that the project will be able to deliver agreed activities in 2024.

Tanzania

In partnership with the Anglican Diocese of Central Tanganyika (DCT) we continued to support work at Hombolo Hospital and through the Community Health Education Programme (CHEP). Unfortunately, the CHEP Director who had resigned during 2022 was not replaced by DCT and this led to difficulties in the implementation of activities and caused a number of delays during the year. Despite these circumstances the following achievements occurred:

Given the ongoing difficulties and the low number of leprosy cases being detected, the Board, in collaboration with TLM International staff, conducted a comprehensive review of activities and funding available, during the year, to review achieved outcomes and ensure that there was an appropriate return on investment given capacity and funding provided. It was concluded that the funds invested could be better used in another TLM Country to maximise the global impact of our strategy to enable zero leprosy transmission, zero leprosy disability and zero leprosy discrimination. TLMNI will continue its partnership with DCT through prayer and encouragement, as required.

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Nigeria

In 2023, we continued to fund the expanded project for Integrated leprosy control towards zero transmission in Kogi and Kwara states .

During the year;

Nepal

Despite another challenging year, Anandaban hospital, the main leprosy referral hospital in Nepal, continued to provide high standards of care by providing consultation for over 39,350 outpatients visits and caring for 929 inpatients.

Alongside the support of global partners the following was achieved:

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

2023 also saw the first full year of the Department of Foreign Affairs and Trade (DFAT - Irish Aid Civil Society) funded project, Dignity First , which seeks to improve the health, well-being and dignity of 1,089 people affected by leprosy and enhance the technical capacity of 90 Government health workers and 300 Community Health Volunteers to identify, diagnose, treat, and manage leprosy and complications. During Year 1, the project reached 12,189 people with 1,178 people receiving direct help from pop up health clinics. 10,059 close contacts were traced which led to 311 people receiving a leprosy diagnosis and receiving medicine and treatment. Medical interventions supported 438 leprosy patients’ health, wellbeing, independence & social acceptance. During the year 415 community health volunteers were also trained, 314 of whom were female. This is particularly important given that one of the key aims of the project is to increase detection of leprosy in women and girls and support their health, in general.

Advocacy – The global membership support levy, which TLMNI contributes as a member of the Global Fellowship, funds strategic posts and activities, including advocacy. The following key global advocacy achievements occurred during the year:

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Where Our Support Comes From

Income is received from a variety of sources, with the majority of funds raised from individuals (including legacy giving) and Churches across Northern Ireland. Our core supporter base continues to faithfully prioritise people affected by leprosy in their charitable giving and we continue to extend our sincere thanks to each and everyone. Legacy giving remained over £250,000 last year, however the receipt of 2 large legacies late in the year, December 2023, meant that these critical funds had to be rolled over for disbursement in the next financial year.

Funding grants were also received during the year from The Fermanagh Trust and TBF & KL Thompson Trust for work in Nepal. A new grant was also received from The Church of Ireland Bishop’s Appeal for the AEP project in Bangladesh. After several unsuccessful trust funding applications during the year, trustees were delighted to receive notification, in December 2023 of a successful grant awarded from the McClay Foundation which will be allocated to project funding in 2024. We pay particular thanks to the Board of Trustees of these Trusts and organisations for their financial support and commitment of our work. As already noted, a funding grant was also received from Department of Foreign Affairs and Trade (DFAT) for ‘Dignity First’ project in Nepal. A 3 year project (2023-2025) that seeks to improve the health, well-being and dignity of 1,089 people affected by leprosy and enhance the technical capacity of 90 Government health workers and 300 Community Health Volunteers to identify, diagnose, treat, and manage leprosy and complications.

General donations (including responses to direct marketing appeals) and gifts received in 2023 saw an increase of £20,000 or 7% compared to the previous year (2022: £380,782/ 2023: £405,886). This is largely due to an additional fundraising appeal in the year and increased fundraising events and activities, including 3 ‘Tea Parties’ in Belfast, Ballymena and Portadown. During the year, we also acquired 23 new regular givers giving a total of 216 regular givers in the year.

Church giving, which had suffered significantly as a result of the impact of COVID pandemic, increased slightly during the year (£2,000) and activity remained consistent with the previous year. The Leprosy Mission Northern Ireland relies heavily on the commitment and support of over 200 Church Representatives (volunteers) across Northern Ireland who faithfully pray, raise awareness and financial support in local churches, groups and Christian faith based organisations. These Church Representatives are the life blood of all that we do, ensuring that the voice of those affected by leprosy is heard in different locations in Northern Ireland and ensuring those that financially support TLMNI are provided with regular updates about how their giving is helping to transform lives every day.

Unfortunately, the impact of the pandemic which saw a decline in church attendance in some local congregations has continued to be felt in 2023 with a number of church leadership vacancies, mid week group closures and aging congregations no longer able to support as many mission agencies. These external factors have a considerable impact in our work amongst churches in Northern Ireland and is an area of concern for the future as we continue to find meaningful ways to connect and engage with churches. Despite, this difficult environment, trustees are delighted that The Leprosy Mission still holds a special relationship with over 220 congregations across Northern Ireland who faithfully gave donations during the year. 52 speaking engagements occurred in 2023, consistent with the previous year. Intentional follow up and proactive engagement was also prioritised with over 20 key church partners during the year helping to nourish relationships and keep the need of those affected by leprosy at the fore in busy congregation schedules.

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

As well as the circulation of our supporter magazine, INTOUCH, 3 times in 2023 an online Supporter Survey was also delivered which achieved a 20% response rate (105 respondents) and provided key learnings as we continue to nourish and develop supporter relations. Key findings included:

Staff and trustees were encouraged by the results and look forward to building upon this work in 2024 and 2025.

During the past year, the charity continued to strengthen online engagement activities through active engagement on social media platforms and the creation of videos that could be used to promote and raise awareness, and to help supporters hear first hand accounts from leprosy affected people and frontline TLM staff. Monthly prayer emails were circulated via email, as well as programme updates from overseas partners and promotion of key supporter events. The charity also held online prayer sessions for supporters during our Global day of prayer in May. Despite efforts, there was a 18% decrease in visitors to the website compared to 2022 and a 55% decrease in social media reach, largely due to the change in algorithms which are outside of our control and disadvantage smaller charities with less budget for advertising. Despite this context, we saw a 26% increase in number of online donations and a 20% increase in value of online giving. This is an area that we will continue to build upon as we seek to raise awareness of those affected by leprosy, remain relevant and connect with new audiences beyond our normal pool of supporters.

Financial review

The results for the period are set out on pages 20 to 42. The charity returned net incoming resources of £35,825 (2022: net outgoing resources of £66,636) of which there were unrestricted net incoming resources of £26,164 (2022: net outgoing resources of £241,081) and restricted net incoming resources of £9,661 (2022: net incoming resources of £174,445).

As at 31 December 2023, the level of unrestricted reserves held was £788,758, of which £286,600 has been designated by the Board at the year end.

In light of the fundraising challenges faced in recent years, the turbulent economic forecast for 2024 and consistent high levels of legacy giving, over which trustees have no influence year on year, the trustees continue to review levels of reserve and designated funds position of the charity at the end of 2023.

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

During the year, Trustees reviewed and updated our Reserves Policy. In calculating our reserves we exclude those funds committed in property and equipment necessary to undertake our work. The restricted funds are not included in the Trustees’ 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 uncertain and volatile climate, Trustees are keen to ensure sustainability both locally and globally, whilst at the same time ensure that funds, where possible, are remitted on to overseas projects as quickly as possible. Capacity constraints globally, alongside the receipt of funds late in the year, have meant that this has been difficult to achieve. However, after a further review of the Reserves position, Trustees agreed to develop a plan to reduce cash reserves whilst ensuring that sufficient reserves are in place as per good practice guidelines for both operational and project commitments. Funding commitments for leprosy programmes are made to global partners in advance of the funding being received in any financial year. Commitments are based upon a financial review of projected income and expenses and planned fundraising activities during the year. The Trustees have retained the charity’s programme reserve at 25% of normal funding commitments for the purpose of honouring any agreed funding commitments and to have an appropriate amount of match funding in place as part of our commitments for Dignity First project in Nepal 2023-2025. Reserves will be kept under review as per normal financial monitoring procedures. At the end of the year, it was agreed that the legacy reserve fund would be increased by £30,000 in line with our 2024 budget and that funds of £10,000 would also be designated for Ethiopia in 2024 given project delays in 2023.

As part of our good governance, Trustees regularly review the charity’s risk register to assess any risks to which the charity may be exposed, in particular those related to safeguarding, global programme operations, the potential loss of income streams and ensuring compliance with regulators and standards of best practice. A separate Safeguarding Risk Register, developed in 2021 as part of the roll out of updated safeguarding policy and procedures, continues to be reviewed on a quarterly basis. Trustees are satisfied that systems are in place to mitigate exposure to the major risks, including any new risks that have been caused by the global economic downturn. Board members, as part of board meeting proceedings, have as a standing agenda item the requirement to disclose any conflict of interest when discussing the Charity’s business agenda. Trustees, in partnership with other global TLM national offices, ensure that any harm that may flow from its activities is mitigated through agreed global policies and safeguarding arrangements.

Plans for future periods

Our Global Strategy, 2019-2024, outlines the long term change we want to see as well as the priorities that we will focus on globally. It is centred on Christ, with the main priority of reducing transmission as we work towards our long term goal of zero leprosy transmission by 2035. This links in with our two other focus areas of zero disability and zero discrimination. In 2023, TLM Global Fellowship began the process of developing a new global strategy. For the first time, TLM started this process by approaching the leaders of Organisations of Persons Affected by Leprosy to consult them on their desires for this new strategy. All TLM members, and key external partners, were also consulted for input. The consultation and development process are ongoing and will be finalised in 2024, which will also mark the 150 year anniversary of The Leprosy Mission. Given this significant milestone, a number of engagement activities (globally and locally) will be planned to give thanks for all that has been achieved in 150 years of the mission and for God’s faithfulness throughout the years. This anniversary year will also be used as a launchpad to engage new audiences towards greater heights as we seek to see an end to leprosy once and for all.

In 2023, the Board of Trustees conducted a mid term strategic review of performance and progress against agreed key performance indicators (KPIs) in our strategy, It’s Time to Make Leprosy a Thing of the Past, 2021-25. Given the impact of the COVID pandemic and the challenging economic climate since the commencement of our strategy, some downward revisions were made to acquisition and supporter retention targets. These changes do not reflect a change in our vision, determination and drive but to the increasingly challenging context in which we are operating within as we seek to engage with new audiences and increase income. In 2024, we will continue to invest to strengthen relationships with our current supporter base and invest in the acquisition of new donors in 2024 as well as actively contribute towards the development of a new global strategy.

The Leprosy Mission Northern Ireland, in 2024, will plan to continue to support programmes and projects in India, Nepal, Nigeria, Bangladesh and Ethiopia with an increasing focus on prioritising more funding on projects that work towards our global strategic goals of zero transmission, zero disability and zero discrimination with a particular focus on research to see an end to leprosy. Further local research and relationship building with local trusts and grant providers will occur, as well as collaborative working with other TLM members to maximise on any opportunities to apply for project funding in support of the three Zero’s.

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Structure, governance and management

The charitable company is a company limited by guarantee, registration number NI 640401 and is a charity registered in Northern Ireland, registration NIC 106322.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr M Noble

Mrs F Davidson (Chair)

Mr T Doran

Mr J Caples (Honorary Treasurer) Miss J Carson Miss H Johnston Mr R Marshall Rev P Hilton (Appointed 22 May 2023) Ms J Willcocks (Appointed 22 May 2023)

4 Trustee meetings occurred online during the year, utilising Zoom, with Trustees meeting in person for supporter engagement events and safeguarding training during the year. All company directors have confirmed their willingness and eligibility to act as a Director and have declared that they do not have any conflict of interest in doing so. There are no related parties or significant interest to be noted. None of the Trustees have any beneficial interest in the charitable company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of the company winding up. Trustees are unpaid and are not remunerated for their trusteeship.

New Trustees are recruited as per the Memorandum and Articles of Association. In 2023, the Governance & Nominations committee met twice to continue the recruitment and selection of new trustees – work that had commenced, late 2022. This resulted in the election of 2 new Trustees at our AGM in May 2023.

During the year the Finance & Audit Committee also met 4 times and the Supporter Engagement committee met three times. All sub-committees, as delegated sub-groups of the Board of Trustees are made up of staff and members of the Board to further agree work items in each of these respective areas and to report back to the Board of Trustees for review and further action. Jo-Anne Thompson (Head of Resource Development, TLM International) and Stuart Towell (Campaigns & Supporter Experience Manager, TLM Great Britain) are also co-opted members of the Supporter Engagement Sub-committee to strengthen and bring expertise to the committee as we seek to recruit additional members with fundraising expertise.

Governance & Nominations Sub-Committee:

Mr Tom Doran Mrs Fiona Davidson (Chair) Mrs Joanne Briggs

Finance & Audit Sub-Committee:

Mr Jim Caples, Hon. Treasurer (Chair) Mrs Fiona Davidson Mr Mark Noble Mrs Joanne Briggs Mrs Joy Jamieson

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Supporter Engagement Sub-Committee

Miss Judith Carson (Chair) Mr Roy Marshall Mrs Joanne Briggs Mrs Hazel Coulter Mr Stephen McCartney Mrs Jo-Anne Thompson (TLMI Head of Resource Development) Mr Stuart Towell (TLMGB Campaigns & Supporter Experience Manager)

The Board of Trustees is responsible for the review of all activities, approval of budgets and future strategy. They undertake a full programme of Board strategic and governance activity including regular reviews. The National Director has delegated responsibility for all operational matters including the management of the staff team, programmes and budgets. The charity currently employs 3 full time and 3 part time members of staff. During the year, fixed term contracts for the roles of Communications Officer (Digital) and Programme Funding Officer were strategically reviewed, including an analysis of return on investment. Following the comprehensive review, the Board agreed to extend the Programme Funding officer role for a further 2 years until August 2025, in line with our current funding commitments with Irish Aid. In a difficult economic climate, the role of Communications Officer (Digital) was made redundant and a new role, Supporter Engagement Officer, was developed to divert capacity and resources to areas which increased fundraising opportunities and yielded a better return on investment, for example in-person supporter engagement meetings and fundraising events. This role was offered and accepted as alternative employment by Communications Officer (Digital) for 12 months, until August 2024 and will be reviewed again by Trustees in Q1, 2024.

During the past year, the Board approved a number of updated or new policies and procedures including an External Audit Policy, Travel & Subsistence Policy, Business Continuity Policy, Statement of Reserved Matters & Delegated Authorities, Bullying & Harassment Policy, Whistleblowing Policy, Appraisal/ Staff Development Policy and statement on Succession Planning. Recommendations, following FIRENI audit in autumn 2022, were also implemented in 2023 as well as the tender for audit & accountancy services given that our current contract with GMcG Accountants had expired following the completion of 2022 Audit. TLM Global Fellowship Member review was also conducted during the year – this is one part of the accountability commitments that Members of the Global Fellowship have made when signing the TLM Charter. Any recommendations following the audit review were actioned by the end of the year. At the end of 2023, all staff participated in TLM Global staff engagement survey with high results achieved across all areas and all respondents reporting that they would willingly recommend TLM as a good place to work. Results will be further reviewed in 2024 and plans put in place to further strengthen and develop the current staff team, particularly in areas of well being and work/ life balance.

Safeguarding

Globally, The Leprosy Mission expects the highest standards of professional practice in all our work and contact with people – particularly with children, young people and vulnerable adults. We are committed to safeguarding children and vulnerable adults from harm and ensuring their rights to protection are realised. In 2023, global safeguarding policies and procedures continued to be rolled out across the organisation with any concerns or reported global cases being dealt with as per our procedures. A named Trustee, appointed in 2021 to support the National Director, with safeguarding matters remains in place, and ensures that the Board is fully updated as required. Safeguarding remains a standing agenda item for all Board and staff meetings and quarterly reports are also submitted to TLM International. Staff & Trustee training on safeguarding matters was delivered in October 2023, with a number of areas highlighted for further development. These will be actioned in Q2 & Q3 in 2024.

Key Management Personnel Remuneration

The pay of the charity’s National Director is linked to the National Joint Council (NJC) scales and reviewed annually by the remuneration committee as part of Finance and Audit’s Committee’s responsibility. The remuneration is benchmarked with other charities of a similar operating size and activity to ensure that pay awards set are fair and not out of line with that generally paid for similar roles and level of responsibilities.

The Board of Trustees wish to express their sincere thanks to the National Director for her leadership over the past year and to the whole staff team for their flexible working, commitment and unstinting efforts to ensure the ongoing operations of the charity in 2023 and for all that they do to help make leprosy a thing of the past.

THE LEPROSY MISSION NORTHERN IRELAND

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Statement of trustees' responsibilities

The trustees, who are also the directors of The Leprosy Mission Northern Ireland for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

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

Auditor

In accordance with the company's articles, a resolution proposing that GMcG LISBURN be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was authorised and approved by the Board of Trustees.

Mrs F Davidson (Chair) Trustee

14 June 2024

THE LEPROSY MISSION NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND

Opinion

We have audited the financial statements of The Leprosy Mission Northern Ireland (the ‘charitable company’) for the year ended 31 December 2023 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

THE LEPROSY MISSION NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

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

THE LEPROSY MISSION NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charitable company for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

THE LEPROSY MISSION NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND

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

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the charitable company for fraud and identified the greatest potential for fraud in revenue recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006, and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charitable company's ability to operate or to avoid a material penalty.

THE LEPROSY MISSION NORTHERN IRELAND

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND

Audit response to risks identified

Our procedures to respond to the risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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 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 we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Stephen Houston FCA (Senior Statutory Auditor) for and on behalf of GMcG LISBURN

14 June 2024

Chartered Accountants Statutory Auditor

Century House 40 Crescent Business Park Lisburn BT28 2GN

THE LEPROSY MISSION NORTHERN IRELAND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income and endowments from:
Donations and
legacies
3
620,240
42,031
Charitable activities
4
-
120,916
Other trading
activities
5
34
-
Investments
6
2,998
-
Other income
7
1,800
-
Total income
625,072
162,947
Expenditure on:
Raising funds
8
92,206
-
Charitable activities
9
530,113
153,286
Other
14
357
-
Total expenditure
622,676
153,286
Net gains/(losses) on
investments
15
23,768
-
Net incoming/(outgoing)
resources before
transfers
26,164
9,661
Gross transfers
between funds
23
9,471
(9,471)
Net movement in funds
35,635
190
Fund balances at 1 January
2023
753,123
243,200
Fund balances at 31
December 2023
788,758
243,390		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
662,271
448,030
219,188
120,916
-
86,950
34
939
-
2,998
2,188
-
1,800
1,800
-
788,019
452,957
306,138
92,206
91,754
-
683,399
560,438
131,693
357
-
-
775,962
652,192
131,693
23,768
(41,846)
-
35,825
(241,081)
174,445
-
-
-
35,825
(241,081)
174,445
996,323
994,204
68,755
1,032,148
753,123
243,200		 Total
2022
£
667,218
86,950
939
2,188
1,800
759,095
91,754
692,131
-
783,885
(41,846)
(66,636)
-
(66,636)
1,062,959
996,323
Donations and
legacies
3
Charitable activities
4
Other trading
activities
5
Investments
6
Other income
7
Total income
Expenditure on:
Raising funds
8
Charitable activities
9
Other
14
Total expenditure
Net gains/(losses) on
investments
15
Net incoming/(outgoing)
resources before
transfers
Gross transfers
between funds
23
Net movement in funds
Fund balances at 1 January
2023
Fund balances at 31
December 2023

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE LEPROSY MISSION NORTHERN IRELAND

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2023

Notes
Fixed assets
Tangible assets
17
Investments
18
Current assets
Debtors
19
Cash at bank and in hand
Creditors: amounts falling due within
one year
20
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
22
Unrestricted funds
Designated funds
24
General unrestricted funds		 2023
£
£
268,774
308,626
577,400
17,972
477,899
495,871
(41,123)
454,748
1,032,148
243,390
286,600
502,158
788,758
1,032,148		 2022
£
£
277,581
283,987
561,568
17,054
451,105
468,159
(33,404)
434,755
996,323
243,200
270,000
483,123
753,123
996,323		 2022
£
£
277,581
283,987
561,568
17,054
451,105
468,159
(33,404)
434,755
996,323
243,200
270,000
483,123
753,123
996,323
561,568
434,755
996,323
243,200
753,123
996,323

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 14 June 2024 and signed on their behalf by:

Mrs F Davidson (Chair) Mr J Caples (Honorary Treasurer) Trustee Trustee

Company registration number NI640401

THE LEPROSY MISSION NORTHERN IRELAND

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2023

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
28
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
(600)
2,998		 £
24,396
2,398
-
26,794
451,105
477,899		 2022
£
(1,345)
2,188		 £
(59,179)
843
-
(58,336)
509,441
451,105

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

Charity information

The Leprosy Mission Northern Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Lagan House, 2a Queen's Road, Lisburn, Co Antrim, BT27 4TZ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charitable company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

The charity receives grants in respect of the provision of specified services, projects and activities. Income from other grants is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies (Continued)

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. This is normally upon notification by our investment advisor of the dividend yield of the investment portfolio.

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under one of the following headings: Costs of raising funds, Expenditure on charitable activities and Other expenditure.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Grants payable to third parties are within the charitable activities. Where unconditional grants are offered, they are accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, depreciation costs and staff costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at the office. Office costs, depreciation costs and governance costs are allocated to charitable activities based on the allocation of grant funding. Where staff costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities based on the allocation of grant funding. The allocation of the support costs is analysed in note 11.

Fund-raising costs are those incurred in seeking voluntary contributions in support of the charitable activities.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings 2% Straight Line Fixtures and fittings 25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies (Continued)

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

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

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

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

Basic financial assets

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

Basic financial liabilities

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

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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

Derecognition of financial liabilities

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

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies (Continued)

1.11 Retirement benefits

The charity participated in the Leprosy Mission Central Pension Scheme, a multi employer defined benefit scheme. The employer, The Leprosy Mission International, is not legally responsible for the scheme and does not have sufficient information to use defined benefit accounting. Accordingly, the scheme is accounted for as if it was a defined contribution scheme.

For new employees the charity now contributes to a Group Personal Pension Scheme (GPP). Employers make a contribution of 10% of the monthly pensionable salary. Contributions are charged to the Statement of Financial Activity as they become payable in accordance with the rules of the scheme. The cost of providing benefits under defined benefit plans is determined separately for each plan using the projected unit credit method, and is based on actuarial advice.

2 Critical accounting estimates and judgements

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

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

Key sources of estimation uncertainty

Fixed assets

The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The trustees regularly review these assets' lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in assets' lives can have a significant impact on depreciation charges for the period. Detail of the useful lives is included in the accounting policies.

Support costs

Judgements are made in relation to the allocation of support costs of the charity to its charitable activities. The trustees consider it appropriate to allocate these costs based on the allocation of grant funding to the charitable activities in the year.

Pension Liability

Judgements are made in relation to the calculation of the pension deficit at the year end. The trustees used external professional actuarial advice to provide the year end provision.

Restricted funds

Judgements are made in relation to allocation of income and expenditure to restricted and unrestricted funds. The trustees consider it appropriate to allocate these funds based on interpretation of donations received.

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Donations and gifts
363,855
42,031
Legacies receivable
256,385
-
620,240
42,031		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
405,886
353,694
27,088
256,385
94,336
192,100
662,271
448,030
219,188		 Total
2022
£
380,782
286,436
667,218

Donations and gifts

Donations and gifts are received in support of people and countries which are affected by leprosy. Unrestricted funds are at the discretion of the trustees how funds are allocated between countries and specific projects. During the prior year ended 31 December 2022, a generous legacy of £150,000 was received via Bangor Worldwide Missionary Convention restricted for use in Nepal. This is being dispersed over three years as per agreed plan.

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

4 Charitable activities

Support to Support to
those those
affected by affected by
leprosy leprosy
2023 2022
£ £
Performance related grants 120,916 86,950
Performance related grants
Department of Foreign Affairs and Trade 112,385 86,950
Bishop's Appeal 8,531 -
Other - -
120,916 86,950

During the year the charity received a grant from the Department of Foreign Affairs and Trade (Irish Aid Civil Society) of 130,000 Euros (2022 - 100,000 Euros) for Dignity First project in Nepal (2023-2025). This project will improve the health, well-being and dignity of 1,089 people affected by leprosy and enhance the technical capacity of 90 Government health workers and 300 Community Health Volunteers to identify, diagnose, treat, and manage leprosy and complications.

During the year a grant was also received from the Church of Ireland Bishop's Appeal to support a project in Bangladesh which will improve the health, wellbeing, social inclusion and financial reslience, for c2,000 people in Bangladesh. These beneficiaries are from remote, forgotten, 'leprosy hotspots' of extreme poverty and have some of the world's highest leprosy rates.

5 Other trading activities

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Shop income 34 939
Investments
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Interest receivable and similar income 2,998 2,188

6 Investments

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

7
8		 Other income
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Rental Income
1,800
1,800
Raising funds
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Fundraising and publicity
Fundraising agents
9,056
13,377
Publications
40,053
40,003
Staff costs
29,907
25,265
Shared service costs
11,700
11,700
Fundraising and publicity
90,716
90,345
Trading costs
Goods for resale
1,490
1,303
Staff costs
-
106
Trading costs
1,490
1,409
92,206
91,754		 Other income
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Rental Income
1,800
1,800
Raising funds
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Fundraising and publicity
Fundraising agents
9,056
13,377
Publications
40,053
40,003
Staff costs
29,907
25,265
Shared service costs
11,700
11,700
Fundraising and publicity
90,716
90,345
Trading costs
Goods for resale
1,490
1,303
Staff costs
-
106
Trading costs
1,490
1,409
92,206
91,754
90,345
1,303
106
1,409
91,754

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

9 Charitable activities

Support to Support to
those those
affected by affected by
leprosy leprosy
2023 2022
£ £
Staff costs 176,413 169,126
Depreciation and impairment 9,053 9,468
Activities undertaken directly 2,634 7,562
Foreign exchange movements 5,659 (408)
193,759 185,748
Grant funding of activities (see note 10) 422,927 452,005
Share of support costs (see note 11) 45,201 31,470
Share of governance costs (see note 11) 21,512 22,908
683,399 692,131
Analysis by fund
Unrestricted funds 530,113 560,438
Restricted funds 153,286 131,693
683,399 692,131

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

10 Grants payable

Support to Support to
those those
affected by affected by
leprosy leprosy
2023 2022
£ £
Bangladesh 70,000 94,924
Bangladesh (Department of Foreign Affairs and Trade) - 45,061
Ethiopia 4,000 30,000
Global contribution 75,000 81,719
India 28,626 26,879
Nepal 77,410 99,142
Nepal (Department of Foreign Affairs and Trade) 112,385 -
Nigeria 42,780 43,405
Tanzania 12,726 30,875
422,927 452,005

The above grants were paid to fund the global work carried out by The Leprosy Mission International.

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

11 Support costs

Support
costs
Governance
costs
£
£
Staff costs
-
11,234
Pension contributions
-
3,600
Travel & subsistence
9,125
-
Insurance
3,899
-
Rates
661
-
Heat & light
2,562
-
Repairs & maintenance
11,122
-
Telephone
3,130
-
Computer costs
5,887
-
Print, post & stationery
923
-
Equipment costs
1,148
-
Sundry
2,081
-
Subscriptions
1,963
-
Bank charges
1,764
-
Training
936
-
Audit fees
-
4,800
Legal and professional
-
1,878
45,201
21,512
Analysed between
Charitable activities
45,201
21,512		 2023Support costs Governance
costs
£
£
£
11,234
-
9,956
3,600
-
3,600
9,125
4,954
-
3,899
3,466
-
661
561
-
2,562
1,716
-
11,122
1,323
-
3,130
2,945
-
5,887
5,911
-
923
1,124
-
1,148
1,897
-
2,081
2,103
-
1,963
2,063
1,764
1,559
936
1,848
4,800
-
5,436
1,878
-
3,916
66,713
31,470
22,908
66,713
31,470
22,908		 2022
Basis of allocation
£
9,956
grant funding
3,600
grant funding
4,954
grant funding
3,466
grant funding
561
grant funding
1,716
grant funding
1,323
grant funding
2,945
grant funding
5,911
grant funding
1,124
grant funding
1,897
grant funding
2,103
grant funding
2,063
grant funding
1,559
grant funding
1,848
grant funding
5,436
Governance
3,916
Governance
54,378
54,378

Governance costs includes payment to auditors of £4,800 (2022- £5,436) for audit fees.

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.

13 Employees

Number of employees

The average monthly number of employees during the year was:

Direct charitable expenditure
Management and administration of the charity
Employment costs
Wages and salaries
Shared service costs
Social security costs
Other pension costs		 2023
Number
5
1
6
2023
£
185,847
11,700
13,119
22,188
232,854		 2022
Number
5
1
6
2022
£
174,541
11,700
12,436
21,069
219,746

The charity considers its key management personnel to comprise of the directors (known as trustees) and the National Director. The total employment benefits including employer pension contributions of the key management personnel were £57,042 (2022: £54,956).

There were no employees whose annual remuneration was £60,000 or more.

14 Other

Unrestricted
funds
2023
Net loss on disposal of tangible fixed assets
357
357		 Total
£
2022
-
-

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

15 Net gains/(losses) on investments

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Revaluation of investments 23,768 (41,846)

16 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

17 Tangible fixed assets

Land and
buildings
Fixtures and
fittings
£
£
Cost
At 1 January 2023
303,876
38,031
Additions
-
600
Disposals
-
(1,128)
At 31 December 2023
303,876
37,503
Depreciation and impairment
At 1 January 2023
36,465
27,858
Depreciation charged in the year
6,078
2,975
Eliminated in respect of disposals
-
(771)
At 31 December 2023
42,543
30,062
Carrying amount
At 31 December 2023
261,333
7,441
At 31 December 2022
267,410
10,171		 Total
£
341,907
600
(1,128)
341,379
64,323
9,053
(771)
72,605
268,774
277,581

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

18
Fixed asset investments
Investments
Cash in
portfolio
£
Cost or valuation
At 1 January 2023
278,126
5,861
Movements
23,768
870
Transfers
(1,420)
1,420
At 31 December 2023
300,474
8,151
Carrying amount
At 31 December 2023
300,474
8,151
At 31 December 2022
278,126
5,861
19
Debtors
2023
Amounts falling due within one year:
£
Accrued income
15,026
Other debtor
232
Prepayments
2,714
17,972
20
Creditors: amounts falling due within one year
2023
£
Trade creditors
7,755
Other creditors
26,227
Accruals and deferred income
7,141
41,123		 Total
£
283,987
24,638
-
308,625
308,625
283,987
2022
£
12,437
882
3,735
17,054
2022
£
2,852
24,005
6,547
33,404

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

21 Retirement benefit schemes

Defined benefit schemes

The charity participated in the Leprosy Mission Central Pension Scheme, a non contributory multi-employer defined benefit scheme. The employer The Leprosy Mission International is not legally responsible for the scheme and does not have sufficient information to use defined benefit accounting. Accordingly, that scheme is accounted for as if it is a defined contribution scheme.

During the year the charity made contributions of £3,600 (2022: £3,600) as part of contributions in connection with the scheme.

New employees are only able to join the money purchase Group Personal Pension Scheme which is now used by the charity. This was set up with Friends Provident with employers making a contribution of 10% of the monthly pensionable salary to the scheme. During the year the charity made contributions of £18,588 (2022: £17,454) to this scheme.

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

22 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds
Balance at
1 January 2022
Incoming
resources
Resources
expended
Balance at
1 January 2023
r
£
£
£
£
Tanzania Hombolo
1,337
12,100
(12,100)
1,337
Nepal (electives)
450
1,500
(1,200)
750
Nepal
1,807
24,775
(23,774)
2,808
Nigeria
-
13,625
(13,625)
-
Bangladesh AEP -Department of Foreign Affairs and Trade
63,911
-
(63,911)
-
Bangladesh AEP
-
-
-
-
India Purulia Hospital
1,250
16,713
(13,463)
4,500
Tanzania
-
375
(112)
263
Ethiopia
-
100
(100)
-
Nepal - Department of Foreign Affairs and Trade
-
86,950
(3,408)
83,542
Nepal - Legacy
-
150,000
-
150,000
68,755
306,138
(131,693)
243,200		 Movement in funds
Incoming
esources
Resources
expended
£
£
-
-
1,500
(1,200)
8,313
(8,163)
-
-
-
-
9,781
(6,250)
1,500
(1,250)
375
(238)
-
-
141,478
(86,185)
-
(50,000)
162,947
(153,286)		 Transfers
Balance at
31 December
2023
£
£
(1,337)
-
-
1,050
-
2,958
-
-
-
-
-
3,531
-
4,750
(400)
-
-
-
(7,734)
131,101
-
100,000
(9,471)
243,390		 Transfers
Balance at
31 December
2023
£
£
(1,337)
-
-
1,050
-
2,958
-
-
-
-
-
3,531
-
4,750
(400)
-
-
-
(7,734)
131,101
-
100,000
(9,471)
243,390
243,390

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

22 Restricted funds (Continued)

Tanzania Hombolo

Funds received to support the completion of the house building efforts in Samaria (formerly Hombolo).

Nepal (electives)

Funds received from a previous medical elective restricted to support ongoing care of previous leprosy affected patients.

Nepal

Funds received to enable the ongoing support of Anandaban Hospital, the main leprosy referral hospital in Nepal.

Nigeria

Funds transferred to support early case detection of leprosy.

Bangladesh AEP - Department of Foreign Affairs and Trade

Grant received from Department of Foreign Affairs and Trade (Irish Aid Civil Society fund) for activating and engaging partnerships to reduce leprosy in Bangladesh.

Bangladesh AEP

Funds received to enable activating and engaging partnerships to reduce leprosy in Bangladesh.

India Purulia Hospital

Funds received to support the core services at Purulia Hospital.

Tanzania

Funds received to support the Community Health Education Programme in Tanzania.

Ethiopia

Funds received in support of work carried out in Ethiopia.

Nepal - Department of Foreign Affairs and Trade

Grant received from Department of Foreign Affairs and Trade (Irish Aid Civil Society fund) for Dignity First project in Nepal (2023-2025). This project will improve the health, well-being and dignity of 1,089 people affected by leprosy and enhance the technical capacity of 90 Government health workers and 300 Community Health Volunteers to identify, diagnose, treat, and manage leprosy and complications.

Nepal - Legacy

Funds received from Bangor Worldwide Missionary Convention restricted for use in Nepal.

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

23 Transfers

Transfers from the restricted fund to the unrestricted fund in the year were as follows:

Tanzania Hombolo

Tanzania

- Nepal Department of Foreign Affairs and Trade

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

24 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in funds Movement in funds
Balance at Resources Balance at Incoming Resources Transfers Balance at
1 January expended 1 January resources expended 31
2022 2023 December
2023
Legacy Fund 100,000 - 100,000 - - 30,000 130,000
Bangladesh Fund 15,000 (15,000) - - - - -
Programme reserve 75,000 - 75,000 - - - 75,000
Research Fund 65,000 (35,000) 30,000 - (30,000) 6,600 6,600
Development Fund 65,000 - 65,000 - - - 65,000
Ethiopia Fund - - - 10,000 - - 10,000
320,000 (50,000) 270,000 10,000 (30,000) 36,600 286,600

In a recent review of the charity’s reserve policy, the Board of Trustees agreed to increase the legacy equalisation fund to £130,000 in line with budget commitments and in order to iron out legacy volatility and reduce financial risks associated with this income stream.

The Board agreed to maintain the Programme reserve fund at £75,000 to include £50,000 allocated towards Nepal as a match funding reserve as part of project agreement for Dignity First . A project part funded by Department of Foreign Affairs and Trade that will improve the health, well-being and dignity of 1,089 people affected by leprosy and enhance the technical capacity of 90 Government health workers and 300 Community Health Volunteers to identify, diagnose, treat, and manage leprosy and complications.

The research fund, set up in 2020, is being distributed as per agreed 3 year plan to support global research activities to achieve zero leprosy transmission by 2035, zero leprosy disability and zero leprosy discrimination. In 2023, remaining resources were expended. However, an additional sum of £6,600 was allocated at year end for support of research efforts in Bangladesh in 2024.

A fund of £10,000 was also designated for Ethiopia for use in 2024. The Dare to Dream project experienced significant delays in project delivery in 2023 due to civil unrest. However, it is hoped that it will progress activities next year and additional funds have been allocated to assist with increased activities.

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

25
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
December 2023 are
represented by:
Tangible assets
268,774
-
Investments
308,626
-
Current assets/(liabilities)
211,358
243,390
788,758
243,390		 Total Unrestricted
funds
Restricted
funds
2023
2022
2022
£
£
£
268,774
277,581
-
308,626
283,987
-
454,748
191,555
243,200
1,032,148
753,123
243,200		 Total
2022
£
277,581
283,987
434,755
996,323

26 Operating lease commitments

At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2023
£
648
2,430
3,078		 2022
£
739
-
739

THE LEPROSY MISSION NORTHERN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

27 Related party transactions

Transactions with related parties

During the year the charitable company entered into the following transactions with related parties:

(i) The Leprosy Mission International (TLMI)

The Leprosy Mission Northern Ireland (TLMNI) is a member of the global organisation TLMI.

During the year, TLMNI paid grants to TLMI of £422,927 (2022 : £452,005) for the ongoing charitable purposes.

Included within creditors falling due within one year is a balance due to TLMI of £26,200 (2022: £20,597) in relation to grants payable. At the year end the charity owed TLMI £168 (2022 : £162) in relation to expenses incurred. At the year end, TLM International owed £521 (2022: £954) to the charity.

(ii) The Leprosy Mission Trading Limited (TLM Trading Ltd)

TLM Trading Ltd is the trading company of TLMI.

During the year purchases were made by the charity of £5,802 (2022: £10,577) from TLM Trading Ltd.

TLMNI received donations from TLM Trading Ltd of £11,399 (2022: £16,412) in the year ended 31 December 2023. At the year end, TLM Trading Ltd owed £NIL (2022: £1,156) to the charity.

(iii) The Leprosy Mission Great Britain (TLM Great Britain), (Formerly The Leprosy Mission England and Wales)

The Leprosy Mission England and Wales (TLMEW) is a fellow member of the global organisation TLMI.

At the year end the charity was owed, of £9,145 (2022: £8,043) by TLMEW for donations received by TLMEW on the charity's behalf. Included in creditors falling due within one year is a balance due to TLMEW of £1,450 (2022: £565).

28 Cash generated from operations 2023 2022
£ £
Surplus/(deficit) for the year 35,825 (66,636)
Adjustments for:
Investment income recognised in statement of financial activities (2,998) (2,188)
Loss on disposal of tangible fixed assets 357 -
Fair value gains and losses on investments (24,638) 41,195
Depreciation and impairment of tangible fixed assets 9,053 9,468
Movements in working capital:
(Increase)/decrease in debtors (922) 3,275
Increase/(decrease) in creditors 7,719 (44,293)
Cash generated from/(absorbed by) operations 24,396 (59,179)

29 Analysis of changes in net funds

The charitable company had no debt during the year.