THF JOFTN AND PAT IIUMr riOIJNI)A'I'I()N FOR PEI Acli fiUL CIIANGE ANI) Rf.CnNCII,IA'fic.)N IINANCIAL STATfMf4 Nl's. roR THE YEI AR EI NDED 31ST Dri cfMBfi1121)22 ( A COMPANY LIMITED BY GUARANTEE AND NOT IIAVING A SIIAIIE CAI*I'I'AI,) COMPANY REGISTRATION NUMBER N1666608 CHARITY REGISTRATION NUMBER NIC 107981 O'HARA SHEARER CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS 547 FALLS ROAD BELFAST BTII 9AB
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11 Cl,;IIlll. CIIA ANI) IllI('() * INANCIA I. S'I'A'I'I,; N.1 II. 11 li () FOR TFII,: IIS ANI) ()'ri r(} i) Directors rjiiwii l)Iirvis (Cliiiir) l)r .SL'IIII I".Iiri'LII ljrufL'.4s1)r l)Iiiil Ariliiir ('I'rL'iisiirLr) )r()li'.451?r MiiiiiLii ML WilliiiiiiN Miiry Mclvi)r Brid Iloil&?Lf.s Jnlin l.luinc Mikc Nc%bitl Sura Cunning Jolin Miirk Durkuii E-lugyh Log¥LIC Kicran McLoug?hlin I'om Arnold ScLin Donlon Profcssor Mo l.lumc 2 Lakc Glcn Grcen Belfast BTI18TH Registered Office O'Hara Shearer Chartered Accountants & Statutory Auditors 547 Falls Road Belfast BTI I9AB kuditors Allied Irish Bank 35 University Road Belfast, BT7 IND nkers NI 666608 npany RegistratlOD Number irity Commission for Northern Ireland RegiStratlOD Number NIC 107981 Page ?
THE JOHN AND PAT HUME FOUNDATION FOR PEACEFUL CHANGE AND RECONCILIATION FINAThCIAL STATEMENFS FOR THE YEAR ENDED 31ST DECEMBER 2022 STATEIWIENT OF DIRECTORS RESPONSIBILITIES The directors are responsible for preparing the Directors, Report and the financial statements in accordance with applicable law and regulations. Company Law requires the directors to prepare fmancial statements for each fncIal year. The Tntees, who are also directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 st December 2022. The Trustees confm that they comply with the requirements of the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities: Statement of Recommended Practice which applies to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the stste of affairs of the company and of the surplus or deficit of the company for that period. In preparing those fmancial statements, the directors are required to: select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the fmancial statements on the going concern basis unless it is inappropriate to presuEne that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the fmancial position of the company and enable them to ensure that the fll]ancial statements comply with the Companies Act 2006. They are also responsibIe for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the directors are aware: - there is no relevant audit infomation of which the company's auditor is unaware; and - the directors have taken all steps that they ought to have taken to make themselves aware of any relevant audit inforniation and to establish that the auditor is aware of that inforniati By order of the board: PLLkni DAWN PURVIS DtRECTOR DATE 29th November 2023
THE JOHN AND PAT HUME FOUNDATION FOR PEACEFUL CHANGE AND RECONCILIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS, Opinion We have audited the flliancial statements of The John and Pat Hume Foundation for Peace and Reconciliation (the 'charity') for the year ended i l December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies. The fjnancial reporting fiamework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 Thefinancial Reporting Standard applicable in the UK and Republic ofIreland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable company's affairs as at J l December 2022 and of its incoming resources and application of resources, including its income and expenditure for the year then ended. have been properly prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Janauary 2015) - (Charities SORP (FRS102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102); have been prepared in accordance with the requirements of the Companies Act 2006. 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 fvrther described in the Auditor's responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of tbe accounts 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 sutTicient and appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to report to you where.. the trustees, use of the going concern basis of accounting in the preparation of the fmancial staternents is not appropriate; or the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. Other information The other infonnation comprises the infomiation included in the annual report, other than the fmancial statements and our auditor's report thereon. The trustees are responsible for the other inforn]ation. Our opinion on the financial statements does not cover the other infonnation an(L except to the extent otherwise explicitly stated in our repor¢ we do not express any fonn of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility 15 to read the other inforniation an(L in doing so, consider whether the other inforn]ation is materially inconsistent with the financial statements or our knoM,ledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detennine whether there is a material misstatement in the financial statements or a malerial misstatement of the other information. If, based on the work we have perfonne(L we conclude that th¢re is a maierial misstatement of this other inforn]ation. we are required to report that facL We have nothing to report in this regard.
THE JOHN AND PAT HUME FOUNDATIO FOR PEACEFUL CHANGE ND RECONCILI FINANCIAL TEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2n22 FTH EPENDEwf AUDITOR TO 14 TI REP Matters on which we are required to report by exeeption In the light of the knowledge 8nd understanding of the Trustees and its environment obtuincd in the course of the audiL we have not identified material misstatements in the Trusttts, Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 require5 US to report to you if, in our opinion: sutTi¢ient accounting records have not been kept. or the financial statements are not in agreement with the accounting record5; or certain disclosures of tru5tees' remuneration specified by law are not made. or we have not received all the infonnation and explanations we require for our audit. Responslbilities of trnstees As explained rnore fvlly in the Ststement of Trustees, Responsibilities, the trustees, who are a150 the directors of the charity for the purpose of company law, arc responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the director5 deterniinc is necessary to enable the preparation of financial statements that are free from material misstatcmcnt, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitys ability to continue as a going conccrn, disclosTn8, as applicable, matters related to going concem and using the going concern basis of accounting unless the tru5t¢es eith¢r intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. Auditor's responslbilitFes for the audit of the financial statements Our objectives 8re to obLqin reasonable assurance about whether the financial statements as a whole are free from material misststemenl whether due to fraud or ernr, 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 accordanc¢ with ISA5 (UK) will always detect a materia] misstatement when it exists. Misstaternents 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 tak.en on the basi5 of these fancial statements. Inegularities, including frau(L are instances of non-compliance with laws and regulations. We desi procedures in line with our responsibillties, outlined above, to detect material misstatements in respect of irregularitie5, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud The objectives of our audit in respect of fraul are to identify and assess the risks ofmalerial misstatement of the financial statements due to fraud: to obtain sufficient appropriate audit evidence Tegarding the as5es5ed risks of material misstatement due to frauiL through desigrAing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detc¢tion of fraud rests with both management and those charged with governance of the Charity. Our approach was as follows: We obtained an understanding of the legal and regulatory requirements applicable to the charity and considered that the most significant are the Companies Act 2006 and the Financial Reporting Standard applicablc in the UK and Republic of Ireland (FRS 102) (effective l Janaury 2015) - (Charities SORP (FRS 102). Enquiry of managemenL those charged with governance and the entity's solicitors around actual end potential litigation and clairns. Enquiry of entity staff in compliance functions to idcntify any instances of any non-compliance with laTA'S and regulations. Reviewing financial statcment disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
THE JOHN AND PAT HUME FOUNDATI FOR PEACEFUL CHANGE Ar RECONCILIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS, Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transaction5 Outside the nornial coutse of business. As part of an audit in accordance with ISAS IUK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of rnaterial misstatement of the financial statements. whether due to fraud or error, design and perforn] audit procedures responsive to those risks, and obtain audit evidence that Is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud rnay involve collusion, forgery. intentional omission5, misrepresentations. or the override of internal control. Obtain an understanding of intemal control rel¢vant to the audit in order to design audit procedures that are appropriat¢ in the ctrcurnstance5, but not for the purposes of expressing an opinion on the effectiveness of the company's internal control. EvaIuat¢ the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disc105ures made by the directors. Conclude on the appropriateness of the direetor5' use of the going concern basis of accounting and, based on the audit eviden¢e obtsined, whether a material uncertainty exists related to events or conditions that may cast signifI¢ant doubt on the charity's ability to continue as a going conocrn. If we conclude that a material uncertainty exists, we are required to draw attention in our auditovs report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to our auditor's rep)rt. However. future ¢vents or conditions rnay Cause the charity to cease to continue as a going concem. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements repr¢s¢nt the underlying tran5a¢tions and events in a manner that achieves fair presentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at.. http:l/www.frc.org.ukJauditorsresponsibilities. This description forns part of our auditor's report. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant findings, including any significant deficiencies in internal Control that we idcntify during our audit. Use of our report Thls report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work ha5 been undertaken so that we might State to the charitablc cornpany's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fvllest extent perniitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members as a ody, for our audit worK for this report, or for the opinions we have formed. LAWRENCE sHEAR F.C.L, Senior Statutory Auditor FOR AThD ON BEHALF OF O'HAII4 SHEAREII Statutory Auditor O'HARA SHEARER CHARTERED ACCOIJNTANrs AND STATUTORY AUDITORS 547 Falls Road Belf&8t BTII 9AB Dated: 29th November ?023
THE JOHN AND PAT It(]ME FOUNDATION FOR PEACEFUL CHANGE AND RECONCILIATIOIN, FE¥ANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 STATETh£ENT OF ACCOUNTING POLICIES Accounting Convention and Basis of Accounting The financial statements have been prepared under the historical cost convention. The fmancial statements have been prepared in accordance with Accounting and Reporting b!, Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance "1th the Financial Reporting Standard which applies in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SOIIP (FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Going Concern At the time of approving the financial statements, the trustees, have a reasonable expectation thai the c4ariTh' has adequate resources to continue in operational existence for the foreseeable future. Thus the et5. continue to adopt the going concern basis of accounting in preparing the financial Statements. Income Recognition Income is recognised when the Charity has entitlement to the funds, any perfonnance conditions auached to the item(s) of income have been mel it is probable that the income will be receii'ed and the amount can be measured reliably. Interest Receivable Interest on funds held is included when receivable and the amount can be measured reliabll,: this is normally upon notification of the interest paid or payable by the Bank. Resources Expended All expenditure is accounted for on an accruals basis and is classified under headings that Lo£rewe all costs related to the category. Fundraising costs include the costs of advertising. producing publications, printing and mailinLF fundraising material, and stsff costs in these areas. Costs of charitable activities include direct expenditure incurred through operational activities. Governance costs represent the costs associated with the governance arrangements of the charit%. :hiCh relate to the general running of the charity as opposed to those costs associated with fundraising or charitsble activity. Fixed Assets All tangible fixed assets are recorded at cost.
THE JOHN AND PAT HUME FOUNDATION FOR PEACEFUL CHANGE AND RECONCILIATION FINANCIAL STATEMENTS FOR YEAR ENDED 31ST DECEMBER 2022 STATEMENf OF ACCOUNTING POLICIES Continued DepreciatioD Depreciation is calculated to write off the cost of fixed asset5 over their estimated useful lives at the following rates.. Office equipment Computer equipment 25 % residual value 25 % residual value Repairs and Renewals All repairs and renewals are written off as incurred PeDSiOll Costs The charity does not currently operate a defined conribution pension scheme, Debtors and Prepayments Trade debtors and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Creditors and Provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nonnally recognised at their settlement amount after allowing for any trade discounts due. Financial Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Foreign Currencies Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchanoe ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the net movement in funds.
vi FOR PEACEFUL CHANGE AND RECONCILLATION FINANCIAL STATEMENTS FOR THE YEARENDED 31ST DECEMBER2022 STATEMENT OF ACCOUNTING POLICtES Continued Fund Accounting Unrestricted ndS are generdl funds that are available for use at the TrtL5tees' discretion in furthcrance of the charitable objectives of the charity unless the funds have been designated for other purposes. Designated funds are unrestricted funds set aside by the tneeS out of unrestricted funds for specific future pury)oses. estricted fijnds are those given for use in a particular area or for specific purposes, the use of which is estricted to that area or purpose. ndownment funds are subject to specific conditions by donors that the capital must be maintained by the charity. e income received from funders depends on the charity meeting detailed criteria on expenses plans. rants given under such conditions are also given subject to them being obtained for in connection with the furtherance of the harity'S aims and objectives. uch income can be repayable to the fvnder if such expenses plans and criteria are not met. uch income is only deferred when the donor specifies that the grantldonation must only be used in future accounting periods: the donor has imposed conditions which must be met before the charity has unconditional entitlernent. come from charitable activities includes income received under contract or where entitlement to grant funding is subject specific perfonnance conditions is recolSed as earned as the related goodslservices are provided. t income included in this category provides funding to support perfonnance activities and is recognised where re is entitlemenl certainty of receipt and the amount can be measured with sulricient reliability. ome is deferred when: feeslperfomiance related grants are received in advance of the perfonnancelevent to ich they relate. serves Policy John and Pat Hume Foundation for Peaceful Change and Reconciliation reserves policy is to maintain a sufficient level of rves to enable operating activities to be maintained for a period of at least 3 to 6 months in the event of major funding ams ending. The reserves policy also takes account of covering costs in the event of closure, to cover redundancies, rents, fees that are due including statutory audit fee5. It also takes account of potential risks and contingencies that may arise from e to time. John and Pat Hume Foundation for Peaceful Change and Reconciliation maintain unrestricted reserves if accrued should be d for the purposes which meet the aims and objectives of The John and Pat Hume Foundation for Peaceful Change Reconciliation. The board should monitor and review the amount of unrestricted reserves bi-monthly in addition e level of restricted reserves.
THE JOHN AND PAT HUME FOUNDATION FOR PEACEFUL CHANGE AND RECONCILIATION BALANCE SHII ET AS AT 31ST DECEMBER 2022 2022 2021 NOTES FJXED ASSETS Tangible assets CURRENT ASSETS Debtors and prepayments Cash at bank Cash in hand 11 10 5,000 99,173 55,422 104,173 55,422 (5,412) Creditors: amounts falling due withiD one year 12 (24,566) 79,607 50,010 ET CURRENT ASSETSI(LIABILITIES) TOTAL ASSETS LESS CURRENT ASSETSI( LIABILITIES ) 79,607 50,010 Creditors: amounts falling due after more than one year 13 79,607 50,010 NET ASSETSI(LIABILITIES) ENDOWNMENT FUNDS UNRESTRICTED INCOME FUNDS RESTRICTED INCOME FUIIDS 14115116117118 42,243 50,010 14115116117118 37,364 79,607 50,010 APPROVED ON BEHALF OF THE BOARD OF DIRECTORS . DAWN PURVIS DIRECTOR DATE 29th November 2023 The Accompanying Accounting polici¢$ and notes form part of these financial statements
THE JOHN AND PAT HUME FOUNDATION FOR PEACEFUL CHANGE AND RECONCILIATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST DECEMBER 2022 2022 2021 NOTES CASHFLOWS FROM OPERATING ACTIVITIES Cash generated from operations 15 43,751 (64,286) Net cash inflow/(outtlow) from operating activities 43,751 (64,286) Investing activities Investment income Purchase of tangible fed assets Acquisition of investsnents Disposal of invesknents Disposal of tangible fed assets Net casb from investing activities Increase/(decrease) in casb and cash equivalents in the year 43.751 (64,286) Cash 2nd cash equivaleDts at tbe beginning of the year 55,422 119,708 Cash and cash equivalents at the end of the year 10 99,173 55,422 Relating to". Cash at baDk alld in hand 99,173 55,422 The accompanying accounting policies and notes form part of these financial statements
THE JOIIN AND PAT HIJME F TI FOR PEACEFUL CFIANGE AND RECON TL TE THE FINAN IAL STATEMENTS R THE ITAR ENDED3 DE MBER 022 I. DONATIONS AND LEGACIES UknrEi¢rlcted Restrleted Funds Funds ilnrutr5cted Restricted Funds Fund5 2021 2021 Donations Lesactes 16,127 16.127 22.858 22.858 16.127 22.858 2. LNCOME FROM IraSTMErrS UDrestrlct¢d Restrieted Funds Unrutricted Restricted Fund5 Fundj 2022 2021 Inrome frgm UK list&1 Enveslments tn¢ome from cash 3. LWCOME FROM CHARITABLE AcTiVrS Unrestrlcted Restrleted Fundj Funds Unrutricted Ru¢ri¢ted FundJ Fund5 2022 2021 PArtment of Foreisry Affairs And Trnde,. ReeorKiliatioD Fut>d Community Fourthtion Nl Arts Council Nt Th¢ American hland Fund Utuver5ity of U]ster 79.808 79,808 12,333 25,0(KS 3,038 5.OC4) 12,333 25.000 3.038 Le55'. Deferred tncome 20.371 104 808 125 179 4. D4COME FROM OTHER TRADING ACTivrrT£S Ullre$trleted Rutricted Fu•d$ Funds Ullrestri¢ted R¢strieted Fuuds Funds 2022 2021 FundsIng Generated inrne 583 585 585 585
TF F..VOI D PAT IIIJ PE CIIANCF. ANf) Fll,'C OTE TO TIIE ri TIIEY r)F.D J EXPENDrruRE ON RAISING FUNDS Unratrlcted Ilt•trltie Fundi Funds Unrtilrlcfrd Ileiirkled Fundi F¥ndi 2022 2U21 Promoiionaj and thdrai3ing eosts 792 792 396 396 792 792 396 396 6. EXPENDrriJRE ON CHARITABLE ACTJvfTIES Unrestrlcted Rtstrlcled Funds Fund Unreiirlei¢d Ildirlcted F¥dI Funds 2022 2021 Wage5 and salaries (See Note 8) Social wurity costs (See Note 81 ConfererKe and scmiw costs TTavel and subsi5tance Msts Sundry exFenses 8 J87 8,387 5,321 4,677 27.197 2.896 32.518 7.S73 11.007 11.007 lJ13 9.998 38.480 48,478 12J20 12J20 Support Costs Govenlxnce eosts Branding. desi and bsIte costs consultan fe¢5 Prirtiin8. POSTa8e and Stationery Feuibility and development W5ts Depreciation {SeeNoit 9) Audir fees Le8aJ and other professional fees SubriptIOns and li¢ences BaT& in*rest and charges 1.000 27,826 1,000 56.700 2.420 30.200 2.420 30200 28,874 2,500 2.500 17.748 9.629 27,377 2.592 2,592 2,514 2.514 90 142 142 179 179 34,060 28.964 63,024 53.061 9.629 62.690 TOTAL EXPEND ON CHARITABLE ACTIvlEs 44.058 67.444 111.501 6SJ81 9.629 75.010 Paae 19
THE Jollly AIYD PAT HUME FOUNDATION FOR PEACEFtFL CII4NGE AND REcONCL4TIo NOTES TO TIIE FTNANCIAL STATEENTs FOR THE YEAR ENDED 31ST DECEMBER 2022 li 7. NET (OUTGOING)/ INCOMING RESOURCES FOR THE YEAR This is stated after chargingl(crediting) 2022 2021 Auditors remuneration Depreciation 2,592 2,514 8. SALARY COSTS AND EMOLtrMENTS 2022 2021 Totsl staff costs were as follows: Wages and salaries - key management personnel Wages and salaries - other staff Employer social security costs - key management personn¢l Ernployer social security costs - other staff Employer social security costs - Statutory Maternity Pay Recoverable Employer social security costs - Employment Allowance 8,387 8,387 The average monthly number of employees during the year was as follows.. 2022 Number 2021 Number No employees had emoluments in excess of £60,000 (2021: £Nil) Trustees, remuneration and benefits There was no trustees, remuneration or other benefits for the year ended 31 st December 2022. (2021: £Nil) Trustees, Expenses There were no trustees, expenses paid for the year ended 3 1st December 2022. (2021 .. £Nil)
TJ.Tf ,JOllN AND I)A'f i.IUMr. r()IJNI)A1'10N FOR l)fi Acri rui. CllANGf ANI) RII CQNCII,IA'fi()N NOTf( S TO Tiir ri INANCIAI. STA'fi:, Mli N'I'S FOR Tiqr Yri AR ENI)fD 31SI' I)Ii cfmiifi,112()22 9. TANGIBLE FIXED ASSEI TS Office Equipment Computcr Equipment 'roiiil COST As at I st January 2022 Additions Disposals As at 3 1st December 2022 DEPRECIATION As at 1st January 2022 Charge for year Eliminated on disposal As at 31 st December 2022 Net book value 2022 Net book value 2021 10. CASH AT BANK 2022 2021 AIB - Current Account 99,173 55,422 99,173 55,4??
Tiir,Joii D IIAT IIIIMr, rnii R Pl+.iicr.riii, c.IlANC.I,- i) iii.;(-.n NnTr.s i'n i'iii:, FO i'iir. I'i:, li r.Nl)l.;l) i i.q'r i)r.c.I,: i) Tin 11. DEBTORS: AMOUNTS FALLING DUE M'ITIIIN ONL YEI All 21122 21121 Trnde debiors Grnnts receivable PrepayThents 12. CREDITORS: AMOUNTS FALLING DUE IVITFIIN ONE YEI AR 21122 21121 Bank" overdrnfts Social security Costs and other tLies Deferred income Accrued &xFnses (p(J5 23.X71 24.5(16 13. CREDITORS: AI4IOLfNTS FALLING DUE AfTER MORE TIIAN ONE YEAR 21122 2021 Bank loans Deferred income 14. ANALYSIS OF NET ASSETS BETIVEEN FUNDS Tangible Debtors Cash at Fixed and Bank and Assets Prepayments in HAnd Creditors and Accruals Transfers between Funds 2022 20 Unrestricted Funds 5,000 42,514 (5.271) 42.243 Restricted Fun(ts 56,659 (19.295) 37,364 Total Funds 5,000 99,173 (24,566 79,607 15. RECONCILIATION OF OPERATING PROFIT TO NET CASH FLOW FROM OPERATING ACTIVITIES FROM OPERATING ACTIIqTIES 2021 202 Operating Surplusl(Deficit) for the year Depreciation Movement in debtors Movement in creditors Gain on investments (Profit)ILoss on disposal of Fixed Assets Investsnent income 29,597 (5 (5,000) 19,154 (li Net t25h InllDwI(outflow) from operating Aetivitles 43,751 PAB* 2
THE JOHN AND P T HUME FouNATION R PEACEFUL CHANGE AND RECONCILIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECENIBER 2022 16. MOVEMENf IN FUNDS Net Movement in Funds 2022 Opening Balance Trnnsfers between Funds Income Expenditure 2022 2021 Unrestricted Fund5 50.010 37.083 (44.850) (7,767) 42243 50,010 Restricted Funds 104.808 (67.444) 37,364 37J64 50,010 141,891 {112,294) 29,597 79,607 50,010 Pag¢ 23
THE JOHN AND PAT HUME FOUNDATION FOR PEACEFUL CHANGE AND RECONCILIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 17. UNRESTRICTED INCOME FUNDS 2022 2021 Balance at I st January 2022 50,010 92,929 Incoming resources for the year Resources expended for the year Transfer between fvnds 37,083 (44,850) 22,858 (65,777) Balance at 31st December 2022 42,243 50,010 18. RESTIUCTED INCOME FUNDS 2022 2021 Bance at 1st January 2022 9,629 Incoming resources for the year Resources expended for the year Transfer between funds 104,808 (67,444) (9,629) Balance at 31 st December 2022 37,364 19. LEGAL STATUS The John and Pat Hume Foundation for Peaceful Change and Reconciliation is a Company Limited by Guarantee. Every member of the charity promises, if the charity is dissolved while he or she or it is a member or within twelve months after he or she or it ceases to be a member, to Contribute such sum (not exceeding £1 O) as may be demanded of him or her or it towards the payment of the debts and liabilities of the charity irAcurred before he or she or it ceases to be a member, and of the costs charges and expenses of winding up, and the adjusknent of the rights of the contributories among themselves. The John and Pat Hume Foundation for Peaceful Change and Reconciliation is registered with The Charity Commission for Northern Ireland , Charity Number 107981. Date of registration 8th June 2020. The John and Pat Hume Foundation for Peaceful Change and Reconcilaition is a recognised Charity within the definition of Section 360(3) Income and Corporation Tues Act 1970 by the Commissioners of the HM Revenue & Customs. Page 24