Charity registration number NIC107899
Company registration number N16461081Northern Ireland)
TIO ASSOCIATES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

TIO ASSOCIATES
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
J M Bothwell
J M Bullock
G Wilson
Charlty number
NIC107899
Company number
N1646108
Reglstered office
6 Annadale Avenue
Belfast
BT7 3JH
Independent examiner
Miscampbell & Co
6 Annadale Avenue
Belfast
BT7 3JH
Bankers
Santander
Customer Service Centre
Bootle
Merseyside
Liverpool
L30 4GB

TIO ASSOCIATES
CONTENTS
Page
Trustees, report
statement of trustees, responsibilities
Independent examinerfs report
statement of financial activities
Balance sheet
Notes to the financial ststements
9-14

TIO ASSOCIATES
TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MAY 2023
The trustees present their annual report and financial statements for the year ended 31 May 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to Ihe
financial statements and comply with the Charity's Igoveming documenti, the Charities Act {NII 2008 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).
Objectlves and activities
a. Policies and objectives
Tio Associates is a pioneer network of professionals, who provide and promote Christian perspe¢tives on intellectual
disabilities using theology, story and the arts. Through the mediums of tea¢hing, training and performance, Tio aims
to inspire, equip and accelerate change in Ghurches, faith communities and wider society. Important advances in
educational and social inclusion for people with intellectual disabilities have taken place over the past decade, wilh
greater advocacy for change, yet significant areas of marginalisation are still to be substantially addressed.
b. Activities undertaken to achieve objectives
Our aim is to provide teaching, training and consultancy on intellectual disability and spirituality by making available
the expertise and experience of ourAssociates. Our main activities are designing and delivering courses for groups
and faith communities, contributing to larger festivals, writing and broadcasting.
c. Main activities undertaken to further the company's purposes for the public benefit
Tio is working to bring about change in three key areas-
1. The spiritual development of people with intellectual disabilities.
2. The role of the church in promoting the value and contribution of people with intellectual disabi5ities (and
their families) by modelling appropriate inclusion.
3. The lack of a strong theological voice on intellectual disability across society.
Our vision is to see a world valuing the personal and spiritual contributions of people with intellectual disabilities.
The trustees have had regard to Charity Commission Norihern Ireland's guidance on public benefit.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
trust should undertake.
Achievem8nts and performance
Review of activities
We have continued to develop our communications strategy seeking to extend our social media presence and to
design and deliver online learning appropriate to the changing landscape in ¢hurch and society.
We were also able to Contribute some video Content to some of the Conferences that we would have normally
attended but which went ahead on-line rather than an in-person event. The 'Following God Togetherf, group used
video technology to meet during the lockdown restriction and when appropriate meet outside on a few occasions.
Current plans for 2023-24 include the design and delivery of further online teaching and training (including
international opportunities), partnership development, advancing a sustainable funding base, enhancing our social
media engagement, adding new Board members when possible and exploring the greater use of our extended
Associate team.
Financial review
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the
going concern basis in preparing the financial statements.

TIO ASSOCIATES
TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
Unrestricted reserves which have not been designated for a particular purpose, should be maintained at a level to
ensure that in the event of a significant drop in funding, will enable them to continue the charity's current activities
while consideration is given to ways in which additional funds may be raised.
Structure, governance and management
a. Constitution
Tio Associates is registered as a charitable company limited by guarantee and was set up by a Memorandum of
Association on 3010512017.
b. Methods of appointment or election of Trustees
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms
of the Memorandum ofAssociation.
c. Organisational structure and decision-making policies
The current organisational structure is a Board (comprising 4 members), an Executive Director {part-lime, paid), an
Assistant (part-time, paid}, a Development Group (voluntary) and 10 Associates (voluntary). StrategiG decisions are
taken by the Board and the day-to-day decisions taken by the Executive Director and Assistant, in consultation wilh
the Development Group, and accountable to the Board. Mid-year the position of Executive Director changed with
the retirement of Dr lan Dickson. He was replaced by Dr Jill Harshaw who has been involved with Tio from the
beginning.
d. Financial risk management
The Trustees have assessed the major risks to which the company is exposed. in particular those related to the
operations and finances of the company. and are satisfied that systems and procedures are in place to mitigate
exposure to the major risks.
Plans for future periods
Current plans for 2022-23 include the design and delivery of online teaching and training (including international
opportunities), partnership development. advancing a sustainable funding base, enhancing our social media
engagement, adding new Board member5 when possible and exploring the greater use of our extended Associate
team.
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..
J M Bothwell
J M Bullock
G Wilson
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms
of the Memorandum of Association

TIO ASSOCIATES
TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
The trustees, report was approved by the Board of Trustees.
G Wilson
Trustee
26 February 2024

TIO ASSOCIATES
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MAY 2023
The trustees, who are also the directors of TIO ASSOCIATES 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 lo prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the trust 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..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent., and
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the trust will
continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the trust and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of Ihe trust and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

TIO ASSOCIATES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TIO ASSOCIATES
I report to the trustees on my examination of the financial statements of TIO ASSOCIATES (the trust) for the year
ended 31 May 2023.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with
the requirements of the Charities Act (Northern Ireland) 2008.
I report in respect of my examination of the Charity's financial statements carried out under the Charities Act
(Northern Ireland) 2008. In carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under the Charities Act (Northern Ireland) 2008.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in ¢onne¢tion with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Charity as required by se¢tion 386 of the Companies Act
2006.
the financial statements do not accord with those records., or
the financial statements do not Comply with the applicable requirements conceming the form and content of
accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the
accounts give a true and fair view which is not a matter considered as part of an independent examination.
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK a￿1
Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understsnding of the financial statements to be reached.
Jonathan R Bethel FCA
Miscampbell & Co
6 Annadale Avenue
Belfast
BT7 3JH
Dated: 26 February 2024

TIO ASSOCIATES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2023
Unrestricted Restricted
funds
funds
2023
2023
Total
Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Donations and
legacies
Charitable activities
33,200
1,003
33,200
1,003
36,256
2,125
36,256
2,125
Total income
34,203
34,203
38,381
38,381
en
"ture on:
Charitable activities
32,241
32,241
31,243
31,243
Net income for the yearl
Net movement in funds
1,962
1,962
7.138
7,138
Fund balances at 1 June
2022
4,022
2.646
6,668
(3,116)
2,646
(470)
Fund balances at 31 May
2023
5,984
2,646
8,630
4,022
2,646
6,668
The statement of financial activities includes all gains and losses recognised in Ihe year.
All income and expenditure derive from ¢ontinuing activities.
The slatement of financial a¢tivities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

TIO ASSOCIATES
BALANCE SHEET
AS AT 31 MAY 2023
2023
2022
Notes
Current assets
Debtors
Cash at bank and in hand
10
1,546
10,074
1,453
7,460
11,620
8,913
Creditors: amounts falling due within
one year
11
(2,990)
(2,245)
Net current assets
8,630
6,668
Income funds
Restricted funds
Unrestricted funds
2,646
5,984
2,646
4,022
8,630
6,668
The company is entitled to the exemption from the audit requirement Contained in section 477 of the Companies Act
2006, for the year ended 31 May 2023.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with
respect to accounting records and the preparation of financial slatements.
The members have not required the company to obtain an audit of its financial statements for the year in question in
accordance with section 476.

TIO ASSOCIATES
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2023
These financial statements have been prepared in ac¢ordanGe with the provisions applicable to ¢ompanies subje¢t
to the small companies regime.
The financial statements were approved by the Trustees on 26 February 2024
G Wilson
Trustee
Company reglstration number N1646108

TIO ASSOCIATES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Accounting policies
Charity information
rio Associates is a private limited company by guarantee without share capital use of'Limited' exemption. The
company is in¢orporated in Northern Ireland and has the company number N1646108. The registered office
address is 6 Annadale Avenue, Belfast, BT7 3JH and principal place of business is 76 Kesh Road, Lisburn,
BT27 5RR. The principal activity of Ihe company is to provide and promote Christian perspectives on
intellectual disabilities.
1.1 Accounting convention
The financial statements have been prepared in accordance with the trust's Igoverning documentj, the
Companies Act 2006, FRS 102 °The Financial Reporting Standard applicable in the UK and Republic of
Ireland" {"FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Ststement 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). The
trust is a Public Benefit Entity as defined by FRS 102.
The trust 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 trust. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. 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 expe¢tation that the trust
has adequate reSoUr￿S 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 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 maintsined by the trust.
1.4 Income
Income is recognised when the trust 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 trust has been notified of
the donation. unless performance conditions require deferral of the amount. Income tax recoverable in relation
to donations received under GiftAid or deeds of covenant is recognised at the time of the donation.
Legacies are recogni5ed on receipt or otherwise if the trust 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 Gontingent
asset.

TIO ASSOCIATES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
Accounting policies
(Continued)
1.5 Expendlture
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to
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 ￿lIablY.
Expenditure is classified by activity. The costs of each activity are made up of the total of dIr￿t costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attribulable to a single
activity are allocated directly to thal activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activily are apportioned be￿een 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 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.
1.7 Financial instruments
The trust has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther
Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the trust's balance sheet when the trust 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 sel 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.
De￿CognItion of financial liabilities
Financial liabilities are derecognised when the trust's contractual obligations expire or are discharged or
cancelled.
10-

TIO ASSOCIATES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
Accounting policies
(Continued)
1.8 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 trust is demonstrably committed to
terminate the employment of an employee or to provide terminalion benefits.
1.9 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the trust's accounting policies, the trustees are required to make judgernents, 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.
Donations and legacies
Unrestricted Unrestricted
funds
funds
2023
2022
Donations and gifts
33,200
36,256
Other
Charitable activltles
Charitsble Charitable
Income
Income
2023
2022
Events and conference
1,003
2,125
11

TIO ASSOCIATES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
Charitable activities
Charitable Charitable
Expenditure Expenditure
2023
2022
Staff costs
Website
Telephone
Facilitiation
Insurance
Computer Costs
General Expenses
Exchange Difference
117
924
183
120
199
431
281
394
424
224
367
20
1,542
2,142
Share of support costs {see note 6)
Share of governance costs (see note 61
25,865
4,834
24,155
4,946
32.241
31,243
Support costs
Support Governance
costs
costs
2023
Support Governance
Costs
costs
2022
Staff costs
25.865
25,865
24,155
24,155
Legal and professional
A¢¢ountancy Fees
3,052
1,782
3,052
1.782
3,326
1.620
3,326
1,620
25,865
4,834
30,699
24,155
4,946
29,101
Analysed be￿een
Charitable activities
25,865
4,834
30,699
24,155
4,946
29,101
Governance costs includes payments to the auditors of £1,782 (2022- £1,620) for audit fees.
Trustees
During the year ended 31 May 2023, telephone expenses totaling £120 were reimbursed to 1 Trustee (2022 -
£132 to 1 Trustee).
12-

TIO ASSOCIATES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
Employees
The average monthly number of employees during the year was-
2023
Number
2022
Number
Trustees
Employees
Total
Employment costs
2023
2022
Wages and salaries
other pension costs
25,865
117
24,155
25,982
24,155
There were no employees whose annual remuneration was more than £60,000.
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.
10 Debtors
2023
2022
Amounts falling due within one year:
Trade debtors
1,546
1,453
11 Creditors: amounts falling due within one yoar
2023
2022
Other creditors
Accruals and deferred income
312
2,678
2,245
2,990
2,245
13-

TIO ASSOCIATES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
12 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Fund balances at 31
May 2023 are
represented by..
Current assetsl(liabilities)
5,984
2,646
8,630
4,022
2,646
6,668
5,984
2,646
8,630
4,022
2,646
6,668
13 Related party transactions
There were no disclosable related party transactions during the year (2022 - 20231.
14-