2024-12-31-accounts

Charity registration number 107185 (Northern Ireland)

FAMILIES ACTING FOR INNOCENT RELATIVES

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FAMILIES ACTING FOR INNOCENT RELATIVES

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs May Quinn Mrs M Quinn Mrs M Graham Mrs L Elliott Mr R Phoenix Mrs P Phoenix Mrs B Morrison Mr T McCloskey Mrs Ruth Campbell Charity number (Northern Ireland) 107185 Principal address Mount Pleasant House 18 Mowhan Road Markethill Co Armagh BT60 1RQ Independent examiner GMcG PORTADOWN 17 Mandeville Street Portadown Craigavon Co Armagh BT62 3PB

FAMILIES ACTING FOR INNOCENT RELATIVES

CONTENTS

	Page
Trustees' report	1 - 2
Independent examiner's report	3 - 4
Statement of financial activities	5
Balance sheet	6
Notes to the financial statements	7 - 15

FAMILIES ACTING FOR INNOCENT RELATIVES

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

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 charity's governing document, the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The objectives and principal activities of the charity are to bring relief to individuals in South Armagh who are suffering hardship, sickness or distress as a result of the conflicts in Northern Ireland, to advance the education of the public in South Armagh and elsewhere on the effects of the conflict and especially on the effects of the conflict on children and to provide support and counselling services in South Armagh for victims of the conflict in Northern Ireland.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

Financial review

Total income for the year amounted to £132,011 (2023 - £151,120). Income derived from donations and legacies amounted to £11,310 (2023 - £9,051), income from activities generating funds amounted to £8,545 (2023: £10,845), income from charitable activities amounted to £112,037 (2023- £131,135), income from investments amounted to £119 (2023 - £89)

Total expenditure for the year amounted to £118,233 (2023 - £148,231). The cost of generating voluntary income amounted to £Nil (2023: £1,663), the cost of charitable activities amounted to £98,881(2023 - £119,126), governance costs amounted to £5,982 (2023: £4,443) and other resources expended amounted to £13,370 (2023: £22,513).

The net income for the year amounted to £13,778 (2023 - £2,889).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

Families Acting For Innocent Relatives registered as a charity with The Charity Commission for Northern Ireland on 18th December 2018.

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FAMILIES ACTING FOR INNOCENT RELATIVES TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees who served during the year and up to the date of signature of the financial statements were: Mrs May Quinn Mrs M Quinn Mrs M Graham Mrs L Elliott Mr R Phoenix Mrs P Phoenix Mrs B Morrison Mr T Mccloskey Mrs Ruth Campbell Recniitn7ent and appointment of twstees The present trustees have been involved in the chartty for a number of years and so are familiar with its work. The trustees regularly review the requirements of the charty and the possibility of a need for additional trustees. Any new trustees would be appointed by resolution of a meeting of all the trustees passed by a majority of those present. Appropriate training and induction is available to all trustees. The trustees, report was approved by the Board of Trustees. Mr R Phoenix Trustee Date..

CHARTERED ACCOUNTANTS FAMILIES ACTING FOR INNOCENT RELATIVES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FAMILIES ACTING FOR INNOCENT RELATIVES I report on the financial statements of the chartty for the year ended 31 De￿mber 2024, which are set out on pages 5t015. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to= examine the financial statements under section 65 of the Charilies Act {Northem Ireland) 2008-, follow the procedures laid down in the general Directions given by the Commission under section 65{9)(b) of the Charities Act {Northem Sreland) 2008., and state whether particular matters have come to my attention. Basis of independent examinerfs report I have examined your charity financial statements as required under section 65 of the Charities Act {Northern Ireland) 2008 and my examination was Ca￿led out in accordance with the general Directions given by the Charity Commission for Northem Ireland under section 65(91{b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented w￿h those records. It also included consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as charity trustees conceming any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe that.. 1. Accounting records were not kept in accordance with section 63 of the Charities Act (Northern Ireland) 2008,. or 2. The financial statements do not accord with those accounting records., or 3. The financial statements do not comply with the accounting requirements of the Charities Act (Northern Ireland) 2008; or 4. There is further infomiation needed for a proper understanding of the financial ststements to be reached. 17 MandeTrrylle Street .41fred House 19 Alfred Street BELF.4sr BT2 8EQ DX3910 NR BelfaA 50 Century House 40 Creseellt Business Park LISBURN BT28 2GN Craigavon BT62 3PB Tel: [phone] Fax:[phone] Tel-. [phone] Fax: [phone]T7 Tel: [phone] Fax: +H lo)28 9260 1656

FAMILIES ACTING FOR INNOCENT RELATIVES INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF FAMILIES ACTING FOR INNOCENT RELATIVES Independent examiner's statement I have completed my examination and I have no concems in respect of the matters (1) to (4) listed above and, in connection wth following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Gd. & ¢JrFJoLJ GMCG PORTADOWN 17 Mandeville Street Portadown Craigavon CoAnnagh BT62 3PB 29 October 2025

FAMILIES ACTING FOR INNOCENT RELATIVES

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted Restricted funds funds 2024 2024 Notes £ £ Income and endowments from: Donations and legacies 3 11,310 - Charitable activities 4 - 112,037 Other trading activities 5 8,545 - Other income 6 102 17 Total income 19,957 112,054 Expenditure on: Raising funds 7 - - Charitable activities 8 7,294 110,939 Total expenditure 7,294 110,939 Net income and movement in funds 12,663 1,115 Reconciliation of funds: Fund balances at 1 January 2024 33,222 85,904 Fund balances at 31 December 2024 45,885 87,019	Total Unrestricted Restricted funds funds 2024 2023 2023 £ £ £ 11,310 9,051 - 112,037 - 131,135 8,545 10,845 - 119 63 26 132,011 19,959 131,161 - 1,663 - 118,233 1,618 144,950 118,233 3,281 144,950 13,778 16,678 (13,789) 119,126 16,544 99,693 132,904 33,222 85,904	Total 2023 £ 9,051 131,135 10,845 89
		151,120
		1,663 146,568
		148,231
		2,889 116,237
		119,126

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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FAMILIES ACTING FOR INNOCENT RELATIVES BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Notes Fixed assets Tangible assets 14 55.740 63,608 Current assets Debtors Cash at bank and in hand 15 39.109 48.264 20.707 41.539 87,373 62.246 Creditors: amounts falling due within one year 16 (10.209) (6,728) Net current assets 77,164 55,518 Total assets less cuThent liabilities 132.904 119,126 The funds of the charity Restricted income funds Unrestricted funds 17 18 87,019 45.885 85.904 33,222 132.904 119,126 The financial statements were approved by the trustees on . LS..,.I..:,..... . Mr R Phoenix Trustee Mrs Ruth Campbell Trustee

FAMILIES ACTING FOR INNOCENT RELATIVES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Families Acting For Innocent Relatives registered as a charity with The Charity Commission for No1thern Ireland on 18th December 2018.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. 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 freehold properties and to include investment properties 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 charity 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.

Restricted funds are subject to specific conditions by donors or grantors 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity 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 charity 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 charity 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.

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FAMILIES ACTING FOR INNOCENT RELATIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies (Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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:

Leasehold land and buildings	4% straight line
Leasehold improvements	33.3% straight line
Fixtures and fittings	15% straight line
Computers	33.3% straight line

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 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

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

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

Financial assets and liabilities are offset, 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.

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FAMILIES ACTING FOR INNOCENT RELATIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies (Continued)

Basic financial assets

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

Basic financial liabilities

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

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

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

Derecognition of financial liabilities

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

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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

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

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

3 Income from donations and legacies

	Unrestricted	Unrestricted
	funds	funds
	2024	2023
	£	£
Donations and gifts	11,310	9,051

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FAMILIES ACTING FOR INNOCENT RELATIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

4 Income from charitable activities

Victims & Survivors Service Grants received Clear Grants received ABC Council Grants received 5 Income from other trading activities Fundraising Events 6 Other income Unrestricted Restricted funds funds 2024 2024 £ £ Other income 102 17 7 Expenditure on raising funds Fundraising and publicity Seeking donations, grants and legacies	Restricted Restricted funds funds 2024 2023 £ £ 107,037 124,222 5,000 4,996 - 1,917 112,037 131,135 Unrestricted Unrestricted funds funds 2024 2023 £ £ 8,545 10,845 Total Unrestricted Restricted Total funds funds 2024 2023 2023 2023 £ £ £ £ 119 63 26 89 Unrestricted Unrestricted funds funds 2024 2023 £ £ - 1,663

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FAMILIES ACTING FOR INNOCENT RELATIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

8 Expenditure on charitable activities

Victims & Survivors Service Clear 2024 2024 £ £ Direct costs Staff costs 37,637 - General Expenses - 8,277 Stationery, printing & advertising 3,379 - Light & heat 2,640 - Repairs & maintenence 1,024 - Hospitality expenses 770 - Staff expenses 3,055 - Befriending expenses 10,427 - Social support 12,871 - Respite 12,952 - Event Expenses 5,849 - 90,604 8,277 Share of support and governance costs (see note 9) Support 13,370 - Governance 5,982 - 109,956 8,277 Analysis by fund Unrestricted funds 7,294 - Restricted funds - general 102,662 8,277 109,956 8,277	Total Victims & Survivors Service 2024 2023 £ £ 37,637 42,743 8,277 72,092 3,379 - 2,640 - 1,024 - 770 - 3,055 - 10,427 - 12,871 - 12,952 - 5,849 - 98,881 114,835 13,370 22,513 5,982 4,443 118,233 141,791 7,294 1,618 110,939 140,173 118,233 141,791	Clear 2023 £ - 4,777 - - - - - - - - - 4,777 - - 4,777 - 4,777 4,777	Total 2023 £ 42,743 76,869 - - - - - - - - -
			119,612 22,513 4,443
			146,568
			1,618 144,950
			146,568

9 Support costs allocated to activities

Depreciation Telephone Bank Charges Sundry Governance costs Analysed between: Victims & Survivors Service	2024 £ 10,072 2,855 428 15 5,982 19,352 19,352	2023 £ 19,510 2,600 403 - 4,443
		26,956
		26,956

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FAMILIES ACTING FOR INNOCENT RELATIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

10	Net movement in funds	2024	2023
		£	£
	The net movement in funds is stated after charging/(crediting):
	Fees payable for the independent examination of the charity's financial
	statements	-	-
	Depreciation of owned tangible fixed assets	10,072	19,510

11 Trustees

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

12 Employees

The average monthly number of employees during the year was:

	2024	2023
	Number	Number
	2	2
Employment costs	2024	2023
	£	£
Wages and salaries	37,637	42,743

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

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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FAMILIES ACTING FOR INNOCENT RELATIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

14 Tangible fixed assets Leasehold land and buildings Leasehold improvements Fixtures and fittings £ £ £ Cost At 1 January 2024 193,806 27,902 64,367 Additions - - - At 31 December 2024 193,806 27,902 64,367 Depreciation and impairment At 1 January 2024 131,784 26,624 64,059 Depreciation charged in the year 7,752 1,278 308 At 31 December 2024 139,536 27,902 64,367 Carrying amount At 31 December 2024 54,270 - - At 31 December 2023 62,022 1,278 308 15 Debtors Amounts falling due within one year: Other debtors 16 Creditors: amounts falling due within one year Accruals and deferred income	Computers £ 8,798 2,204 11,002 8,798 734 9,532 1,470 - 2024 £ 39,109 2024 £ 10,209	Total £ 294,873 2,204
		297,077
		231,265 10,072
		241,337
		55,740
		63,608
		2023 £ 20,707
		2023 £ 6,728

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At	1	January	Incoming	Resources	At 31
		2024	resources	expended	December
					2024
		£	£	£	£
		85,904	112,054	(110,939)	87,019

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FAMILIES ACTING FOR INNOCENT RELATIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

17 Restricted funds (Continued)

Previous year:	At	1	January	Incoming	Resources	At 31
			2023	resources	expended	December
						2023
			£	£	£	£
			99,693	131,161	(144,950)	85,904

18 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 General funds Previous year: At 1 General funds Analysis of net assets between funds At 31 December 2024: Tangible assets Current assets/(liabilities) At 31 December 2023: Tangible assets Current assets/(liabilities)

January 2024 Incoming resources Resources expended At 31 December 2024 £ £ £ £ 33,222 19,957 (7,294) 45,885 January 2023 Incoming resources Resources expended At 31 December 2023 £ £ £ £ 16,544 19,959 (3,281) 33,222 Unrestricted Restricted Total funds funds 2024 2024 2024 £ £ £ - 55,740 55,740 45,885 31,279 77,164 45,885 87,019 132,904 Unrestricted Restricted Total funds funds 2023 2023 2023 £ £ £ - 63,608 63,608 33,222 22,296 55,518 33,222 85,904 119,126

19 Analysis of net assets between funds

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FAMILIES ACTING FOR INNOCENT RELATIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

20 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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