Charlty roglstrallon number 107419 Company t•glstratlon numb•r N16552261Narthom Irelandl WE ARE MADE FOR MORE TIA MADE FOR MORE NI ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
WE ARE MADE FOR MORE TIA MADE FOR MORE NI LEGALAND ADMINISTRATIVE INFORMATION Mr5 S A Brn%8 MrAG Glbson Mr S J Halghton Mrs J HarTIs Mrs E J Llndsay Mrs C J Robln50n Charfty numb•r 107419 Company numb•r N1655226 Buslnus addrnss 26 Ballymaclxaghy Road Belfast BT8 6SB R•glstsrod office 85 Salnttkld Road Ballygowan Newtownards BT23 6HN Ind•p•nd•nt •xamln•r GMGG LISBURN Cenlury Hou88 40 Cr8scent Buslness Pafk Llsbum 8T28 2GN 8ankern Santsnder Bddle Road 8oolla L30 4GB
WE ARE MADE FOR MORE TIA MADE FOR MORE NI CONTENTS Pag• Trustees, report Independent examlnef5 report Statement of financlal actlvltle5 Balance sheet Notes to the fflnanclal stalom•nt8 10-22
WE ARE MADE FOR MORE TIA MADE FOR MORE NI TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2022 The trustaes present thelr annual report and Ilnandal statements for Iho yw ended 31 August 2022. The fknanclal statement5 have been prepared In accordance wlth the accounting pc*d&s set out in nole 1 to the financlal statements and comply wlth the charitvs Memorandurn and Artid05 ofAssociati(Jn, the Compantes Act 2008 and 'Accountlng and Reportlng by Charitiès.. Statement of Recomrnended Practlce aFpllcable to charflle5 preparlng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In th8 UK and Rapubllc of lrnland (FRS 102)" (as amendad for accountlng parlods ¢ommendng Irorn 1 January 2019) Oblectlves and actbvltbos Our mlsslon statement Is to equlp young pe(yle wlth the knOkd98 understandlng that there Is vakia In thelr Idenlity and the cholces that they make. The charity's objects are: To advance the educatlon of chlldren and young peoplg In Northem Ireland under the agg of 25, wlth speclllc focu5 On thelr Mental health. thelr selfwesteern, the mlsu5e of drugs and the ml$use of alcohol. To facllltsle Ihelr grovAh to full maturity as Indlvlduals and membern of soclety by educatl(Jnd, traIng, promotlonal and supportlve mean& Made for More alms to Insplre and engage 8 9eneratlon of young people In thetr communrtles. churches and schools; to educate and equlp them lIh the knowlodge needed to value who they are and make posllve dec151ons, for a purposeful future. We alm to do Ihls In a numb•r of varylng w8y8: Dellverfng workshops In bolh wlmary and Secondary 8¢hools, kn Ilne wllh the leamlng for Ille and Wofk currlculum. Speaklng at School a9MblI•S. Speaklng lo young people In churches and In other youth OTganlsatlons to encourage them to understand Ihelr worth and value and to encourage them In seelng and growlng In thelr Idenllty In Chrfst. Promollng awarene88 of mental health and other1ueS through an actfve and poslllve prèsence on Joclal medla. Irustees hav8 pald due regard to guldance Issued by the Charfty Commlsslon In deddlng vthat adlvltles tha chanty should undertake. Achlav•m•nts and p•rfomianc• As we entwed Into oul fourth year al Made For More, we were exclled to move from the Covld Pandemlc and conllnue our growth as an organlsallon. Through our work across Northern Ireland, It ha5 become very dear that the need of th8 young people wo encountsr has Incr•as•d and tha demand for Made For More Is hlgher than aver befcro. The table below show5 that we dld rt meet all our targgts In Year 4, but kn many areas we over athleved and Ihe Made For More tsam wrxked ha to reach Your people across Northem Ireland In new and Innovatlve ways. Measuro ear 4 targgt 500 ear 4 actual alksMlork5hops 02 80ple reached In tho tslks 0.000 0.197 nsts9ram followers deo vlews 8.000 ,333 120,000 5,831 odcasts 10 14
WE ARE MADE FOR MORE TIA MADE FOR MORE NI TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Year 4 began wlth a wellestablished Mode For More tsam,along wlth the addltlon of Reb8kah Wlson a9 a new staff member. The staff team In place for Year 4 was: Jamle Meakllrn - Project Dlrecior James Gregg - Dev81opm8nt Manager Zara Mlsklmmln - Prcl Manager Ryan Karaylannls - Prolect Manager Rebekah Wllson - Workshop Fadltator As we came to the end of Year 4 we sald goodbye lo our Project Manager Ryan Karaylannls, vtho moved on to Vrk for a local church as a pastor. We are so thankful for all thal Ryan h85 don• durlng hls tlme at Made For More and for th• 3 years that he worked dlllgently to help the organlsatlon grow and our Interns develop. We wlsh hlm w•ll In hls new posltlon and look foThvard to worklng wlth hlm In the cornlng years. Wlth Ryan movlng on and the need acr055 Ihe country contlnulnq to grow wa added to our t8am In late August wlth tha employment of 3 new Staff members: Andy Shleldg Beth Heron Chrls Acheson The 6taff team wa¥ a3 ever sklllfvlly asslsled by our medla consultants Cafvln Cr819 and Jam•$ Balmer, to help us reach more Your people. Bulldlng the succes3 ol our sch¢)ol r8$ouices In Year 2 & 3 we dedded we shoukl contlnue to cweato vldeo resources for schools to use In the classroom. Thls year we focused on Ihe Issues young people face as they tran51tloned frorn Prfmary School Into Secondary School. The vldeo re50urc8 h8lp8d young p8ople navlgate thls dliTicult process and helped them understand thelr emotlons and f88llngs. The fr88 resource was shared with schools across the county and It Is •stlmatad that It VloW by over 20.000 year 8 puplls. A new resource we launched thls year was our Mental Health Packs. These packs offered us the OPPOrtunlty to leave somelhlng ianglble In schools, churche5 and hospttsls for those young people most In n88d. Th8se packs Indude several Items of free m8rchandlsè and a Ilnk to a newty bullt webslte and podcast. Here th8 young people are abl8 to leam more about thelr mental health, leam key strategles and be slgnposted to addltSanal help. We are so Ihankful for how V11 these packs have been recelved wlth over 1,000 pack5 funded and d15tr1buted thls year, Thls year w8 saw our rnerchandls8 sa18s Incr8as8 agaln for th8 th*d year In a row. We Successfully moved suppll8r and created two new collecttons that we sold Ihroughout the year. These merchandlse Iterns were not only Sold onllne vla our webslte but were also sold In a local buslness In Hlllsborough called the ChA and Pussycat. The purpose of our merch contlnue5 to be about spreadlng the message of Mad8 For More and Incre851ng our brand awareness, rather than maklng blg profits.
WE ARE MADE FOR MORE TIA MADE FOR MORE NI TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Fundralsln Thls year w8 launthad txr new ftmdrnls•r- 'Brnak The Cyde,. The alm was to (xeato an annual went that would encourag8 and motlvate schods. churches and busIneSs to take part In a stat1¢ cyclo bthlle ralslng money for the work of Made For More. Thls was an amazlng success as It allowed the Mada For More communlty lo come together, have fun, exerclse and raise financlai support for the organIsaon. W8 Were amazed to see how many people wanted to lake part In the event and show thelr support for the work whlch w8 cary out. Wa ar8 Very thankful to everyon8 who took par( all those vtho gave ffinandally and to Ihe local buslness 'lcyd?' vtho lent Us the statlc blkes Ihe event and gave crudal guklance arKI support IhroughouL Collaboratlng wlth other organl8allons15 a key part of our strategy to reach more young poople and help bulld on the amazlng work thal Is already belng caThled out a¢r065 Northem Ireland. Year 4 saw key partnershlp3 eslabllshed wlth other young organlsatlons such as: Dreamschaffle Youth Inltlatlves Boys Brlgade N.1 GlrlB Brhjade N.1 Our partnershlp wlth the Boys Brfgad• ¢onllnu•d to grow throughout Year 4, buldlng on the foundatlons 8stabllsh8d durfng Year 2 & 3. wllh aur team dollverfng workshop5 to 88 companle5 across the coty and also e5tabllshlng a key role In thelr Queens Badge Award. Th15 growlng relaUon5hlp ha8 allowad us to raach thousand8 of boy8 and helped them navlgale the dtfflcull Issues they face every day. Our rolauonghlp w6th th• Educatlon Authorlty also contlnued lo gmw In Year 4 wlth a strong partnershlp establlshad wlth thelr REACH Toam. Thls partnershlp Saw the 84 REACH staff rgdlrect schools wlth slgnifunt needs to Made For Mora far help and workshops. Th15 partnershlp opened lots of new do<Jrs acwoss the country and showed the hugo need faced by schools In Northem Ireland. We look forwanl to bulldlng on Ihls poslt latlon8hlp next year and C10nUIng lo see new schools supported by the work of Made For More. In the year ended 31 August 2022. we also began lo bulld a new relatlonshSp vAth the Glrfs Bgade N.1. The Made F More tearn have enjoyed dellverlng wothshop5 and tralnlng wlth dlfferent GB groups a085 Ihe county and hope to see this relallonshlp develop further In Year 5. Th• growlh o1141ad• For More has contlnued Ihanks lo Ihe hard woth and dedlcat5on of our volunteers. Th1$ year we had 7 volunteers commbt thelr tlme and energy to help us reach more young people than ever before. Thelr wlllngness to hglp us deliver wothshops has been a masslve help to the crganlsattcn and has ailowed us to make each workshop fun and Inlernctlve. It has also been amazlng lo see these volunteers grow In thelr ablllty to communlcate and plan workshops over the lasl 12 month5. We belleve that these new skllls WIM help them In thelr next stage of Ilfe as they c¢Jntlnue to grow and develop as young adults and move Into full-tlme work or further educallon. We arn so thankful ftx all the Support we have recefved Ilnanclalty, prayerfully and pradlcally as a charfty In our fourth year of operallon. All those who have 8UPP(Mted the woth have been key to al that has been achleved Ihls year. and we look lorward to celebratlng wlth thern In Ihe fiAure.
WE ARE MADE FOR MORE TIA MADE FOR MORE NI TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Flnanclal ravlew The Trustees consld8r th• financlal results for tha year and thè financlal posltlon of tha charlty at the y8ar end to be pleaslng and encouraglng. The total Incorne for the year was £302,793 (2021 £265,895> wlth resources expended of £238,158 (2021 £167,299). generating a surplus for the year of £64.635 (2021 £98,596). At 31 August 2022 there are unrastrlcted reserios of £160.965 (2021- £140.415). Itls th8 pollcy ol the charity that unrestrlcted funds vthlch have not been d851gnated for a 5P8cIfic use should be rnalntalned at a level equlvalent to between three and slx Month's exp8ndlluf8. The tfuslees conslder Ihat reseni•s at thls level wlll •nsurn that. In tho •vent of a slgnlficant drop In fundlng. they wlll be able to c¢Jnllnue the charltys cuent acllvltle5 whlle consldarallon Is glven to ways In whlch addSUonal furKIs May be ralsed. Th15 level of reseNes has bgen malntalned Ihroughout the year. The trustees have assessed Ihe major rfsks to vthlth th• charlty Is exposed. and are sallsfied thal syslems are In place to mltlgate exposure to the malor rfsks. The Iru51ees have 8 sk management strategy whlch comprfs86 an 6nnual revlew of Its rfsk reglster, the rfsks th• haflty faces, the establlshment ol systams and procedures to mltlgate those rfsks Identlfied and Ihe Implementatlon of procedures deslgned to mlnlmlse any pol8nllal lrnpacl on the charity. In Yaar S wa expect to see the need for our servlces Increase across schools and churches In Northgm Iroland. In order to prepare for Ihb we have not only been proactlve by employlng 3 now Staff members to help us create and dellver content, but we a150 moved Into a new office space In July 2022. The need for a blgger offlco was a key Issue lor the team, as we were already 51ruggllng for Space In our current office. We are very pleased to ba sharfng a large and renovated spac8 at Knockbracken Congregatlonal Church, thls Is an excallant facllty and Is In a great locatlon. We belleve that ihls new office wlll not only provlde the necessary work space and storage for the team, but It wlll also allow u5 to traln Gtaff and other outslde agencles on 51te and help grow our reach In new ways. Flnally we are dellghtad to see our Intemshlp and volunteer wogramma contlnue lo grow Mxt y•ar. Thls pn4ramme18 a key aspect of who we are a5 an organlsatlon and we love to sae these future leader8 grow and develop as they work alongslde us. struclur•J gov•manc• and manag•m•nt The charfty Is a prfvate company Ilmlted by guarantee and reglslgred In Nthm Ireland (Company Number Nl 655226). 11 Is govemed by tts Artl¢lg5 olAsGoclallon, dated 25 September 2018 and Is reglslered as a charfty with the Chadty Commlsslon Northem Ireland {Charity Number NIC 107419). Th8 Artld8s of Assoclatlon gov8m all r818vanl matters relallng to M8mbershlp' becomln9 and ceaslng to ba a Member. the Organlsatlon of General Meellngs: the Role and Power5 of Dlrectors (Includlng appolntment and retirernent); Adrnlnlstratlve AThangements; and Dlrectors Indemnlty and Insurance. The dlreclors stale that they have fully adhered to all such requlrements and provlslons durtng the year In question. The Boord of Dlreclor¥ held regular meetlngs durfng the year to revlew and dlscu55 the operdtK)ns ol Ihe chaTIty and the spendlng of funds.
WE ARE MADE FOR MORE TIA MADE FOR MORE NI TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 The tntea8, arn also the dlr8Ctor5 for the purpo88 of company law. and who served durfng the year and up to the dale of nature of th8 financlal slatements wern: Mrs S A Brown8 MrA G Glbson Mr S J Halghton MrSJHarris Mrs E J Llndsay Mrs C J Roblnson None of the Irustees has any beneficlal Inter8St In the company. All of the trustees are mambers of lh• company and gu•rnntee lo contrlbuta £1 In th• avent of a wlndlng up. Thls report has bean prepared In accordance wlth the provlslons appllcable to companles enlltled to the Bmall cornpanle< exempllons. The trustees, r8Pft was aullrfsed and approved by the Board of TrustO9•. aTrls Trust Dated: .11.,.O..i.:..I S .
WE ARE MADE FOR MORE TIA MADE FOR MORE NI INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WE ARE MADE FOR MORE We report on the accounts of Ihe charlty for the year arHled 31 August 2022, whlch are sel out on pages 8 to 22. R•spectlv• rnsponslbllltlos of Iru8t••¥ •nd axamlnor As Ihe trustees of tha charlty (and also11s dlrector5 for the purpos88 ol company lawl you ar8 r8spon8lble for tha pr8pardtlon of the financlal 518lements In accordance wlth the requlrements of the Companl8s Act 2006. Havlng 5aUsfled oursofv85 that the charfty Is not subject lo audlt under Company law and 15 ellglbla for Independent examlnallon, It Is our responslblllty to: examlne tho accounts under secllon 65 01 th8 Charftles Act (Northem Ir81and) 2008; to follow the procedures lald down In tha general Dlractlon$ glven by the Charlty Commlsslon for Norlhem Ireland under sectlon 65(9)(b) of the Charftles Act,, and 10 Stste whethor Partlar matters have come to our attentS0n. 8asls of Ind•p•nd•nt •x•mln•r•' r•port We have examlned your charlty accounts as requlrad under seGllon 65 of Ihe Charftles Act and our examlnallon was ¢arrled out Sn accordance wlth Ihe general Dlrectlons glven by the Charlty Comm15slon for Northem Ireland under secllon 65191{b) of th8 Charftles Act. The examlnatlon Included a r•vl•w of tha accountlng rocords kept by tho charlty and a comparfson of the accounts presented wlth those rec¢xds, It also Includes ¢onslderatlon ol any unusual Ilems or dlsclosures In the accounts, and seeklng explanatlons from you 88 charfty trustees concemlng any such mattern. Our rolo Is lo stste whether any materfal matters have corne to our attenllon glvlng us any caus8 lo belle. That ac¢ountlng recor(19 w•r• not kept In respect of the charlty as requlred by 8eGllon 386 of the Companles Act 2006; That the accounts do not accord wlth those accounllng records That the accounts do not cofflply wlth the accountlng requlrem8nts of sectSon 396 of tho Companles Act 2006 and wlth the m8thods and ncIpleS of the Charltlos Stslement of Recommended Practlce appllcable to charlile5 preparlng thelr accounts Sn accordance wlih the Flnandal Reportlng Standard appllcable Sn the UK and Republlc of Ireland That Iherels further Infomallon needed for a proper understandlng of the accounts to be raachad
WE ARE MADE FOR MORE TIA MADE FOR MORE NI INDEPENDEKf EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF WE ARE MADE FOR MORE Ind•pondont •xamlnqfs statemonl Slnce the charfvs gross Income excAeded £250.000 your examlner must ba a member of a body Ilsted In sectlon 145 of th8 2011 Act. W8 can confim that Wo aro quallfi•d to undartake the examlnatlon because wa are membw5 of Chartered Accountants Ireland, whlch Is of th• Ilsted bodle5. We have completed our examlnatlon and have no concem6 In respect of mattern 110 4 Ilsted above ar¥J. In connectlon wlth fothowlng the Dlrectlons of the Charfty Commlsslon for Northem Irgland. we have fourKI no matter5 that requlra drawlng to your attenlon. GMCG LISBURN Chartered Accountants Century House 40 Crescent Buslness Park Llsbum 8T28 2GN Dated: 22 :.o.f- I S .
WE ARE MADE FOR MORE TIA MADE FOR MORE NI STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2022 Unr•strlclod Rostrlcted funds funds 2022 2022 Total Unrostrlctod Rostrlct•d funds lunds 2021 2021 Total 2022 2021 Not•s ncom Donatlons and legacles Charitable actlvltles Other tradkng actlvltles Investmonts 135.889 12,905 89.681 225,570 12,905 153,340 20,040 71,743 225,083 20.040 64,268 64,268 20,772 20,T12 Total Incom• 213,112 89,681 302,793 194,152 71,743 265.895 ndlturn on. Ralslng fvnd5 20.353 20,353 15,790 15,790 Charftsbla actlvlles 172,710 45,095 217,805 88,097 63,412 151,509 Total exp•ndltur• 193,063 4S,095 238.158 103,887 63,412 167,299 Not Incomlng r•sourc•• b•forn transfern 20,049 44,586 64,835 90,265 8,331 98,596 Gmss transfers between funds 13 501 (501 Net Income for tho yoarl N•t mov•m•nt In fundg 20,550 44,085 64,635 90,265 8.331 98,596 Fund balanca3 at 1 September 2021 140,415 8,331 148,746 $0,150 50.150 Fund balanc•s at 31 August 2022 160,965 52.416 213,381 140.415 8.331 148,746 The stal8ment of finandal acilvltlos Includes all galns and Ioss8s r8cognls8d In the year. All Incorne and expendlture derlve from contlnulng athllles. Th8 Stal8m8nt of financlal activitles also complles wlth the requlroments foi an Income and expendlture account under the Companles Act 2006.
WE ARE MADE FOR MORE TIA MADE FOR MORE NI BALANCE SHEET AS AT 31 AUGUST 2022 2022 2021 Flxed assats Tangltle assets 14 35,665 24.376 Curr•nt a8Bets 08btor8 Cash at bank and Sn hand 15 2,490 180,473 8.434 120,633 182.963 129,087 Crndltor8: amounts falllng due wllhln one yoar 16 (5,247) (4,697) Net currenl aBsets 177,716 124,370 Total as8•ts1•8s Curront Ilabllltl 213,381 148.746 In¢ome funds Resfficled funds Urweslrfded lund8 17 52,416 160,965 8.331 140,415 213,381 148,746 Tho cornpany Is enllued to Ihe exemptlcffi from the audlt requlrement conlalned In s•cllon 477 of tha CompanSas Act 2006. for the year ended 31 August 2022. Tho dIrecto acknowledg8 thelr responsltrAlttles for complylng wlth Ihe requlrernents of ihe Companleg Act 2006 vlth respect to accountlng records and the preparatlon ol financlal stalements. The members have not requlred Ihe company to obtaln an audlt of Its financlol statements the year In questlon In accordance vlth ¥ecUon 476. Thes8 finandal stat8rn8nts havo bo¢n wepared In accordance wlth the pro¥l8lons appllcabl8 to companles subject lo the small Compa05 reglrne. The financ1* s¢aternents wer8 approved by the Trustees on .?..7....S.: 21.. and slgned on Ihelr behalf by: Mr Thist•e Mr S J Halghlon Tru8t•• Company rnglstratlon numbor N1655226
WE ARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 AGcountlng pollclos Charlty Infomiatlon We Are Made For More 15 a prfvato company Ilmlled by guarantee IrKorporated In Northem Ireland. The registered office Is 85 Saknifi8ld Road, B8Mygowan, N8vAownards, BT23 6HN. 1.1 Accountlng conv•ntlon The flnanclal stalements have been prepared In accordance wlth the charltys Memorandum and ArMcle8 of Assoclallon, the Companles Acl 2006 and "Accountlng and Reportthg by Charltles: Statement of Recornmended Practlce 8ppllcable to charftles prapartng thelr accounts In accordance wlth the Flnandal Reptytlng Standard 8ppllcable In th• UK and R•publlc of Ireland (FRS 102). (as amended for accountlng perlod$ commenclng from 1 January 2019). The chawlty16 a Public 8enefit Entlty as defined by FRS 102. Tho charfty ha5 takon advantage of Ihe provlslons In Ihe SQRP for chartlles applylng FRS 102 Update Bulletln 1 not to pr8paM a Slatemant of Cash Flows. The ffin8nclal statements are prepared In sterflng, whlch Is the functlonal currency of Ihe tharSty. Monetary amounts In these Ilnanclal 8tstements are rounded lo the nearest £. The fjnanclal statements have been prepared under the hlstorfcal cost convontlon.The prlndpal 8c¢ount5ng pollcles adopted ale set out below. 12 Golng conc•rn At tha tlm8 of approvlng the financlal Btatements. the Irusteos havo a r•asonable expectatlon that the charity has adaquate resources to contlnue In aperatlonal exlslence for tho foroseeable future. Thus the trustees conunua to adopt the golng concem basls of accountlng In preparfng the fjnanclal Statements. 1.3 Ch•rltsbl• funds Unrestrlctad fund8 are avallable for use at the dl8lXetlon of the trusteos In furtheranco of thelr charttable objectlvos. Restrlcled fund8 are subJect to speclfic condltlons by donors as to how they may be usad. Tho purpose5 and uses ol tho restrfcted funds are set out In the notes to the flnanclal statements. 1.4 Incomlng rosourcas Incorn8 Ss recognlsed when the charlty IB legally entliled to ft after any perfomiance condbtlons have been met, the amounts can be measured rellably, and11 Is probable that Inc(xne wlll be recelved. Cash donations are recognlsed on recelpt. Other donatlons are recognlsed once the tharity has been notffied of the donatlan, unless performance condltlons requlre deferral of the amounL Income tsx rep8rable In relatlon to donatlons reGelved under Glft Ald or deeds of covenant15 recognlsed at the tlme of the donall¢Jn. The charity recelves govemment grants In respect of the provlslon of 5peclfied seNkes, proleds and actlvitle5. Income from govemment and other grants are recognlsed at falr value when Ihe charlty has entitlemenl after any perfomance ndItIOnS have been met, Itls probab18 Ihal the Income will be received and the amounl can bo rnoasur8d rellably. If entiuement Is not m8t then these amounts are daferrad. 1.5 Rosource5 •xp•nded Expenditure Is recognlsed on an accruals basls as a Ilablllty Is Incurred. Chadtable expendlture compdses those costs Incurred by the charity In the deliver of its activities and ser¥lce5 Its beneficiarfes. It includes both costs that can ba allocated dlT8ctly to such activilies and those costs of an Indirect nature to 5UPPOrt them. -10-
WE ARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Accountlng pollclas {Contlnued) Support rns15 are those functlons that assist work of the charity bul do not dlrectly undertake charltable actlvitles. Support and other costs have been allocaled to charitable activttles based on actual usage by Ihat acllvlty. 1.6 Tanglbl• flx•d as$•ts TaTrJlbl8 fixed assets are Inltlalty measured at cost and subsequently measured at COBt or valuatlon. net ol depredatknn and any Impalrment losses. Depreclallon Is recognlsed 80 a8 to wrlte off the cost c* valuatlon of assets losg I1r resldual values over thelr U5eftd Ives on the followlng bases: Cofflpern Motor vehlcles 20% stralght Ilne 20% stralght Ilne The galn or loss arfslng on tha dlsposal of an asset 18 detemlned as the dlfferenc• belb%7en the sal• proceed5 and tho carry11 value ol the as80( and15 recognlsed In th8 Statement of financla actlvltles. 1.7 Cash •nd Cash •qulvalents Cash and cash equlvalents knclude cash In hand, deposlts held at Gall banks, other short-tem Ilquld Investrnents wlih orfglnal maturltl8s of three monlhs or legs, ond bank overdrafts. 8ank overdrafts are shn wlthln borrowlngs kn current labllltles. 1.8 Flnanclal In•trum•nt• The charlty has elected to apply the provlslons of SectSon 11 '8aslc FInanG1 In81rufflents' and Sectlon 12 'Olher Flnanclol InBlruments Issu•s' of FRS 102 to all of tts fflnanclal Instruments. Flnanclal InstNm8nts are recognb8d kn th• ch8rWs balanco shoot when the charfty becomes paty to the contractual provlslons of tho Instrument. Flnandal a$88ts and Ilabllrtles are offseL wlth the net amounts preSted kn the financlal statements. when there Is a legaly enforceable rfght to set off the recognlsed armunt5 and Ihwe Is an Intentlon to settle on net basls or to reallse the asset and settle the liabllty slmultanaously. Baslc flnanclal assets Baslc fjnanclal assets, lch Indudo debtors and cash and bank balances. are IDitlally measured at transactlon prlce Includlng transact1( costs and are subsequently carrfed at amortlsed cost uslng Ihe effectlve Interest method unle55 th8 arrdngement constltutes a financlng tran5actlon. wher8 the transactlonls measured at Ihe prnsent value of Ihe future r8celpts dlscounled at a market rato of Int•re$t. Flnanclal assets classiflad as recelvable wlthln on8 year are not amortlsed. Bos1¢ flnanclal Ilabllttl Basic Ilnanclal Ilablllties. Indudlng credltors and bank loans are Inttlalty recogni5ed at transaction price unless the arrangement con5titulo8 a financlng transackn'on, wher8 th8 debt Instrument Is measured at the present value of Ihe future payments dlscounted at a market rate of Interest. Flnanclal Ilabfiitles classlfied a5 payable one year are nol amortsed. Debl Ins1nJm8nls are subsequenlty carrfed at amorfisod c(rf u51ng the effectlve Interest rate fflethod. Tf8d8 creditors aro obllgatlons to pay for goods or ser4rfces that have been ecqulred h Ihe ordlnary Course of operatlons from Suppliers. Amounts payable are clas51fied as current IlablllUe5 If payment Is due wlthln one year or less. If not, they are presented as non-cufTent Ilablllle5. Trdde credllors are recogntsed Inltially al transaction price and subsequentty measured at amortisad cost uslng Ihe èffective Interest IT18thod. 11
WE ARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Accountlng pollcles (Contlnu•d) D•r•cognltlon of flnanclal Ilabllltles Flnanclal 118bllllles are dorecognlsed when the charllvs rAmtractual obllgallons explre or a(8 dlscharged or cancelled. 1.9 R•tlr•m•nt b•nefits Payments to defined conlrfbutlon retlrarnent beneflt schemes are charged as an 8XP8ns8 as Ih8y fall du8. Donallons and l•ga¢l•• Unrnstrlct?d Restrlct•d funds funds Total Unrestrlcted Restrlcted funds funds Total 2022 2022 2022 2021 2021 2021 DonatlonB arKI gffts Grant furKllng 135.439 450 9,129 80,552 144,568 81,002 135.220 18,120 135,220 89,863 71,743 135,889 89,681 225,570 153,340 71,743 225,083 Donatlon8 and glfts DonatSons from Indlvlduals DonallonB from churches and other Donallons from corporates Donations from Irusts Other 72,929 72.929 51.985 51,985 25,345 750 26,095 17,894 17,694 6,165 30,000 1,000 8,379 14,544 30,000 1,000 20,541 45,000 20,541 45,000 135,439 9,129 144,568 135,220 135,220 12-
WE ARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMEKfs (COnNUED) FOR THE YEAR ENDED 31 AUGUST 2022 Donallons andlogacles (Ctyntlnuod) Grants recolvablo for Core a¢tlvlti Albert Hunt Boys Brfgade N.1 Dlstrict Ctroperatlon Ireland CovSd Sodal Enterise Fund Educaon Authority Halfax Homeless Prev•ntlon The Communlty Foundolion Northom Ireland Vlctoria H¢yneB lrfsh TOMrance League SL Jamgs Palac• Ulster Bank Other 1,000 17,620 1,910 17,620 1.910 4,355 38,254 3,500 6,172 4,355 38,254 3,500 6,172 70,103 4,000 70.103 4,000 11,552 5,000 11.552 5.000 1,500 2.500 2.449 1,500 2,500 2,449 450 450 500 500 450 80,552 81,002 18,120 71,743 89,863 Chafltabl• aclfvllles 2L122 2021 Workshops 12.906 20.040 Oth•r tradlng actlvltl•s Unr•strlct•d Unrestrkt•d nds fund• 2022 2021 Fundralslng events Sal8 of merchandis• 32.172 32.096 20,772 Othef tradSng activll•s 64,268 20,772 13-
WE ARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2022 Inva8tm•nts Unrostrlcted funds Totsl 2022 2021 Interest recelvable Ralslng fundA Unr•strlct•d Unr•¥trlctod fund$ lunds 2022 2021 Tradl Merchandlse costl 20.353 15,790 20.353 15,790 14-
WEARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Charttablo actlvltles 2022 2021 Staff costs Depredatl ProJ8Ct costs Mental H8allh Packs 130.916 8.526 84,411 9.898 147.386 96.086 Share of support costs (see note 9) Share of govemance costs (See note 9) 68,219 2,200 53,923 217,805 151.509 Analys18 by fund Unrestrlcted funds Re5tr1cted funds 172,710 45,095 88,097 63,412 217,805 151,509 For tho y•ar •nd•d 31 August 2021 Unrestrfcted funds Re5tr1cted funds 88,097 63,412 151,509 Dogcrfpllon of ¢harllabl• acllvllhs To advance the educaiion of chLldr•n and young peoplo In Nortrn lrnland undar tha age 0125 wlth specfflc focus on Ihelr rnenlal hèalth. thalr s•K-•sl••m. lh• mlsusa of drugs and the mlsuge cl alcohol. 15-
WE ARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Support costs 2022 2021 Ba818 of allocatlon Travel expenses Office costs Insurance Advertlslng Postage and Stsonery Sundry expens8S Telephone arKJ Intemet Workshop expenses Rent Heat and Ilght Prof8s$lonal fees Computer njnnlng cos13 Subscrlptlon5 Tralnlng costs strfpe charges Accountancy cos15 4,235 18,224 6,323 1,495 4,385 308 768 2.697 2,490 Usage 2,298 Usage 1.640 U5ag• 116 Usage 11,616 Usage 20 Usage 426 Usage 11,852 Usage 11 5,137 5,604 Useage 1,544 Useag8 10,115 Useage 3.596 Useage 766 Useage 448 Useage 1,392 Useage 1,500 Govemanca 17,644 647 1,548 2,500 1,366 2,200 70,421 55,423 Analys8d bebNe8n Charltable actlvlti•s 70,421 55,423 10 Trust••$ None of the tnistees (or any perBons connected wlth them) rocelved any remunerallon or beneffts from th• charfty durtng the year. 11 Employ••s Tha average monthly number of employees durfng the year wa5: 2022 Numb•r 2021 Numb•r Employment C18 2022 2021 Wages and salarfes Pens*Jn costs 127,700 3216 79.547 4.864 130.916 84.411 Ther8 were no ernployegs whose annual remuneratlon was more than £60,000. 16-
WE ARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 12 Taxatlon The charity Is exempt from tax on Incomè and galns falling vlthln sectlon 505 of the Taxes Act 1988 or sectlon 252 of the Taxallonof Chargeable Galns Acl 1992 to Ihe axtent that these are applled to Its charllable c¥ects. 13 Transf•rn TMsfers from the restrfcted fund to the unrastrlethl fund In the year were as follows: Educatlon Authorlty - The transfer of £501 relates to the balance remalnlng on the fvnd, avallable for unrestrlcted use. 14 Tanglblo flx•d a•sets Comput•rnMotor v•hlel•• Tot•1 Cost At 1 Seplember 2021 Addltlons 7,267 4,244 19,438 15,S71 26,705 19,815 At 31 August 2022 11,511 35,009 46,520 Depreclatlon and Impalrrn•nt At 1 September 2021 D8preclatlon charged In the year 2,005 1,784 324 6.742 2,329 8,526 At 31 Augusl 2022 3.789 7.068 10,855 Carrylng amount At 31 Augusl 2022 7,722 27,943 35.665 At 31 August 2021 5,262 19,114 24,376 15 Debtors 2022 2021 Amounts falllng due wlthln on• year. Trade debtors other debtors 770 1,720 4.615 3,819 2.490 8.434 17.
WE ARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 16 Cr•dltors: amounts falllng duo wlthln on• year 2022 2021 Deferred Incoma Trade cr8dttors Accruals 1,050 3,590 1.657 2,070 5,247 4,897 18.
WE ARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 17 Rastrlcted funds The Income funds ol Ihe charlty Include restrlcled funds comprlstng the followlTrJ unexpended balances ol donaltons and grants held on tfUSI for spectfic purposes.. Movement In funds In¢omtng R•Bourc•B B*l•nc• at w•sourcu •xp•nd•d 1 S•pt•mb•T r•sourc•8 2021 mo•nt In funds R•iourc•• •xp•nd•d TraMf•r• Bahnc• ot 31 Augu•1 21121 Hunt 1.000 (1.000) ClPanIon lrnlafid 1,910 (382) 1,528 (382) Covkl Sothl Enlerwi Fund Ethjcatton Authorfty io MaKh 2021 Education AulhorityAp 2021 to June 2021 Eduuti Aulhorfty Rmch 4.355 (4.355) 13,590 113,089) S01 (501) 11,124 (11,124) 1,500 {1,500) EdtIon Authorfty Spo 12,040 3,500 112,040) {3,500) H•lil•x 4,000 {4.000) Hornole Prnv•ntlo The Cornm Foundauon Northern Ir•land 8,172 {6,172) 11.552 5,000 (10.250) 1.302 5,000 (325) {s,000) 977 O•nek• B•nk Stsff Fund Inlem Tdp 8thw• TNst (38) 1750) {1,000) (38) 750 1,000 Sl Jom81 P•lace Educatlon P4Jthurity 202112022 E¢0Tr Aulhorty 2022r2023 NFU 2,500 (2,500) 28,103 (27,239) 42,000 6.379 1,000 2,449 {1,361) 40.639 6,379 NIE SlJff Fund {1,000) UlJt•r Bwk 2,449 ISh T•mpwance Leayu 1.500 {1.500) 71,743 (83,412) 8,331 89,681 {45,095) (501) 52,416 19.
WE ARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 31 AUGUST 2022 17 R•5tr1cted funds (Conllnu•d) Albort Hunt To fund a rnbulld project, focused on dellvering workshops across Narthem Ireland that focuses on Improvlng mental health post Covld.19 lockdown. Thè proJ8Ct also created m8dla ¢ontenl Ihat vrds sharad vAth schools and yculh groups across the c(Junty. c0PoratIOn Ireland To fund the purchase ol Ipads lor use wlthln Ihe thaTIty. Covld Soclal Ent•rprfs• Fund To fund a rebulld project, focused on dellverlng workshops acr055 Northem Ireland that focuses on Improvlng mentsl heallh post Cov1th19 lorkdown. Th8 project also created medla content that wa5 shared wlth schools and youth groups across th8 cijunty. Educatlon Authorlty 202012021 To work wlth EA Reach to dellver woth5hops lo meet the needs of young people based on the support requests submltted by schools for the perlod io 31 March 2021. Educallon Aulhorlty 2021 To woth wlth EA Reach to dellvor workshops to meet the needs ol young people based on th8 support requests submltted by sch¢x*l$ for Iho perknd Apdl 2021 to June 2021. Educatlon Authorlty R•ach Vld•o To Vrk vllh EA Reach to dellvor a vld•o r8gourc• whlch can b8 used to support school8. Educatlon Authorfty Sports Camp To dellver a fallh based Bummei camp lo Ihe local comrnunlty.Co-Operallon Ireland Hallfax Foundatlon for North•rn Ir•land To fund vldeographer costs wllhln the charty. Homo1088 Provontlon To dellver a vld80 dlscusslng mental health and homol8$sn85s. Th• Communlty Foundatlon North•rn Ir•land Towards the Reflect, Rebulld and Restart project In response lo th• Cov1&19 pandomlc. Vlctorfa Homes To fund a rebulld pvoject. focused on dellverlng workshops across Northem lrnland that focuses on Imprtyllng mental health post Covld-19 lockdown. The project also created ffledla content that was shared wlth Schools and youth groups across Ihe county. Danske Bank Staff Fund To fvnd m8dla equlprnent for u$8 wlthln tho tharity. Int•rn Trlp A donatlon glven by an IndIdual speclfically towards the Inlem dlsclpleshlp trSp to Spa5n.
WEARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 17 R•strlcted funds {Conllnu•d) B•lmoro Trust To fund salary costs K4lthln the charfty In the y••r. St Jamas Palaco To fund metha costs Incurred In the year. Educatlon Authorlty 202112022 To work wrth EA Reach to dellver MJrkshop8 lo meet Ihe need5 of young people based on 8UPPOrt requ8sts submltted by Schools for Ihe perfod to March 2022. Educatlon Authorlty 202212023 To work wAh EA Reath to dellver workshops to meet the needs ol young peopl8 based on support requests submltted by schools forthe peflod to Marth 2023. NFU To fund th• dal1verce of workshws In schocls In the year. NIE Staff Fund To fund rnedla costs kncuThl In Ihe yoar. Ulstar Bank To fund fflla equlpmont for u30 wlthkn the charfty. Ir15h TeMp•ran Lfjagu• To lund the dellv8rlng 01Cohol Awareness workshops to young people. 18 Analysls of n•1 •$¥•ts b•lwMn funds Unr•strkl•d R•strlct•d funds funds 2022 2022 Tolal Unr•strlct•d Rostrlct•d fund8 funds 2021 2021 Totsl 2022 2021 Fund balanc•g at 31 August 2022 ara represented by: Tanglble ass8ts Current aSs8ts1{Ilablls0$) 30,419 130,546 5,246 47,170 35,665 177,716 21,546 118,869 2.830 5.501 24,376 124,370 160,965 52,416 213,381 140,415 8,331 148,746 19 Op•ratlng l•aso commllments At the reportlng end date Ihe charity had outstanding commltrnenl$ for futur• mlnlrnum lease payments under n¢)n-cancellable operaung lease¥, %vhlch fall due as follows: 2022 2021 Wlihln one year 4.667 21-
WEARE MADE FOR MORE TIA MADE FOR MORE NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 20 Related party transactlons Thorn were no dlsdosable related paty transactlons durfng the year.