Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
In¢ome and endowments
Charitable activities
11.573
268,505
268,505
280,078
221,458
Total Income
11.573
280.078
221,458
Expenditure
Expenditure on charitable activities
Total oxpendiluro
14,729
235.783
250,512
209,399
14,729
235.783
250.512
209,399
Net income
(3.156)
32.722
29.566
12,059
Transfers between funds
7.487
(7.487)
Net movement In funds
4.331
25,235
29.566
12,059
Recon¢tliation of funds
Total funds brought forward
Total funds carried fofward
3.931
10,207
14.138
4,958
8.262
35,442
43.704
17,017
The statement of financial actimties includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activilies.
The notes on pages 15 to 24 fo￿ part of these Ilnancial statements.
13

Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Statement of Financial Position
31 December 2023
2023
2022
Note
Fixed assets
Tangible r￿ed assets
13
1.509
549
Current assets
Debtors
Cash at bank and in hand
14
14.131
65,552
6.756
20,702
79,683
27.458
Creditors: amounts falling due within one year
Net current assets
15
37,488
13,869
42.195
13.589
Total assets less current liabiltlies
43.704
14,138
Not assets
43.704
14,138
Funds of the charity
Restricted funds
Unrestricted funds
35.442
8,262
10,207
3,931
Total charity funds
17
43.704
14.138
For Ihe year ending 31 December 2023 the thartty was entttled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
DireGtors' responsibilities:
The members have not required the company io obtain an audit of its financial statements for the
year in questi￿ in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regirne.
These financial stalements were approved by the board of trustees and authori5ed for issue on 2
September 2024, and are signed on behalf of the board by-
Mr S Wood
Trustee
The n¢)tss on pag•$ 15 to 24 forni part of those financial Statements.
14

Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2023
General infonnation
The charity is a public benefft entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northem Ireland. The address of the registered office
is Omieau Baths. Ormeau Avenue, Belfast, BT2 8HS. Northem Ireland.
Statement of compllance
These financial statements have been p￿pared in compliance with FRS 102. 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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 IFRS 102) (Charities
SORP IFRS 102)) and the Companies Act 2006.
Accounting policies
Basls of preparation
The financial statements have been prepared on the historical cost basis, as modffied by the
revaluation of certain finanaal assets and liabililies and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling. vthich is the functional currency of the entity.
Golng concern
There are no material uncertainties about the chartvs ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These eslimates and judgement5
are continually reviewed and are based on experience and other factors, including expectations
of fvture events that are believed to be reasonable under the cirujmstances.
15

Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Notes to the Financial Statements iconlinu8d)
Year ended 31 December 2023
Accounting pollcles {¢onthiuedJ
Incomlng resources
All incoming resources are included in the slatement of financial adivities when entillement has
passed to the charity- it is probable that the economic beneffls associated with the transaction
will flow to the charity and the amount can be reliably measured. The following Specif￿ policies
are applied to partiLwlar categories of income=
Income from donations or grants is recognised when there is evidence of entitlement lo the
gfft, re￿Ipl is probatAe and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably. in which case the value is derived from the c05t to the donor
or the estimaled resale va5ue. Donated facilities and servi￿$ are recognised in the
accounls when received if the value be reliably measured. No amounts are included for
the contribution of general volunteers.
Income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is dassified as unrestricted ftjnds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as resiricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability ts in0j￿ed. Expenditure indudes any
VAT which cannot be fully recovered. and is classsfied under headings of the statement of
financial activities lo which it relates:
expenditure on raising fvnds includes the costs of all fundraising activities. events.
non-charitable trading activities, and the sale of donated goods.
expenditure on charilable activtties includes all costs incurred by a charity in undertaking
acttvities that further its charitable aims for the benefft of tts beneficiaries, including those
support costs and costs relating to the govemance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All c¢)sts are allocatsd to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activty are allo¢ated diredy to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonab￿. justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cos( and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded al the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impaimient losses.
16

Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Notes to the Financial Statements (￿ntInued)
Year ended 31 December 2023
Accounting policies {contthued)
Tangible assets (¢onllnuedJ
An increase in the carrying amount of an a55et as a resull of a rewdluation. is recogni5ed in other
recognised gains and losses, unless it reverses a charge for impaimient that has previously been
recognised as expenditure within the stalement of financial activities. A decrease in the carrying
arnount of an asset as a result of revaluation, is ￿CognISed in other recognised gains and losses,
except to which it offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the slaiement of financial activities.
Depreciation
Depreciation is calculated $0 as to write off the cost or valuation of an asset, les5 its residual
value. over the useful economic lrfe of that asset as follows:
Equipmenl
33% straight line
Impainnent of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being eslimaled where such indicators exist. Where the carrying value exceeds the
recoverable amount. the asset is impaired accordingly. Prior impaimients are also reviewed for
possible reversal at each reporting dale.
For the purposes of impaimient testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset bek)ngs. The ¢ash%enerating unti is the smallest
identifiable group of assets that indudes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition dale. allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination. irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Flnancial instruments
A financial asset or a financial liabilty is recognised onty when the tharity becomes a party to the
contractual provisions of the instrumenL
Basic financtal instruments are initialty recognised at the amount recetvable or payable including
any related transaction costs.
Current assets and cu￿ent liabilities are subsequenty measured at the cash or other
consideration expeded to be paid or received and not discounted.
Debt Instruments are subsequently meaSU￿d at arrK)rtised cost.
17

Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Notes to the Financial Statements {continv8dJ
Year ended 31 December 2023
Accountlng policies (cortinued)
Flnaneial instruments (eonfrnu•d)
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably. the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequenliy measured at
cost less impairment.
Other financial instruments, including derNatives. are initially recognised al fair value, unless
payment for an asset is deferred beyond nornal business terms or financed at a rate of interest
that is not a market rate. in which case the asset is measured at the present value of the future
payments discounted at a niarket rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial acttvities. with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are rewewRd for objective evidence
of impaiThent at the end of each reporbng date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant. these are assessed individually for impaimenL Other financial assets are
either assessed individually or grwped on the basis of similar credit risk characteristics.
Any reversals of impaiment are recognised immediately, to the extent that the reversal doe5 not
sutt in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impainnent not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the relaled service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayrnent will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 rnonths of the end of the
reporting date in which the employees render the related service. the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Llmlted by guarantee
Environmental Justice Network Ireland Ltd is a oynpany limited by guarantee and has no share
capital. In the event of the charity being wound up. the liability in respect of the guarantee is
limÉted to £1 per member of the charity.
18

Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Notes to the Financial Statements (ct)ntinuedJ
Year ended 31 December 2023
Charitable activities
Unrestrtcted
Funds
Restricted Tolal Funds
Funds
2023
Joseph Rowntree Charttable Trust
Community Law
ECF
River Walk
Linking the environment
NIHRC
64.797
64.797
4.260
193,708
4,260
193.708
7,313
7,313
10,000
10.000
11,573
268.505
280.078
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Joseph Rownlree Charitable Trust
Community Law
ECF
River Walk
Linking the environment
NIHRC
73.323
73.323
4.932
120.811
8.200
14.192
4.932
120,811
8.200
14,192
19.124
202,334
221,458
Expenditure on charitsble activities by fund type
Unrestricted
Funds
Restrlcted Tolal Funds
Funds
2023
Environmental Justice
Support costs
(708)
15.437
223.543
12.240
222.835
27.677
14,729
235.783
250.512
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Environmental Justice
Support costs
18,946
162.229
28,224
181,175
28,224
18.946
190.453
209,399
19

Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continu8dJ
Year ended 31 December 2023
Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2023
Total fund
2022
Environmental Justice
Govemance costs
222,835
17,013
10.664
239,848
10,664
199,752
9.647
222,835
27,677
250.512
209,399
Analysls of support costs
Anatysis of
support costs Total 2023 Total 2022
staff costs
Communications and IT
General office
Governance costs
13,363
1,546
2,104
10,664
13,363
1.546
2,104
10,664
13,481
1.144
3,952
9,647
27,677
27.677
28.224
Net income
Net income is stated after chargingl(crediting).'
2023
2022
Depreciatlon of tsngible fixed assets
892
275
10. Independent examination fees
2023
2022
Fees payable lo Ihe independent examiner for.
Independenl examination of the financial statements
2.900
2.100
11. Staff costs
The total staff costs and employee benefits for the reporbng period are analysed as follows:
2023
2022
Wages and salaries
Social security costs
Employer contributions to pension plans
147,910
9.619
4,439
127,421
7,269
5,923
161,968
140,613
20

Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Notes to the Financial Statements (wntinvedj
Year ended 31 December 2023
11. Staff costs (¢ontlnu•dJ
The average head count of employees during the year was 6 (2022: 4). The average number of
full-time equivalent employees during the year is analysed as follows..
2023
2022
Number ofstaff
The number of employees whose remuneration for the year fell within the following bands, were..
2023
2022
No.
£60.000 to £69.999
Key Management Personnel
Key management personnel indude all persons that have authority and responsibility for
planning. directing and controlling the activities of the charity. The total compensalion paid to key
management personnel for services provtded to the charity was £89,084 {2022.'£89,870).
12. Trustee remuneration and expenses
The charity trustees We￿ not paid and did not receive any other beneffts from employment with
the charity in the year (2022- £nil).
Charity trustees were reimbursed for travel expenses during the year to the value of £4212022=
£nil). Charity trustees received payment of £855 for professional or other services supplied to th8
charity. (2022= £nil).
13. Tangible fixed assets
Equipment
Cost
At 1 January 2023
Additions
824
1.852
At 31 December 2023
2,676
Depreciation
Al 1 January 2023
Charge for the year
At 31 December 2023
275
892
1,167
Carrying amount
At 31 December 2023
1,509
At 31 De¢ember 2022
549
21

Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Notes to the Financial Slatements (¢onlinued)
Year ended 31 December 2023
14. Debtors
2023
2022
Prepayments and accrued income
Other debtors
99
6,657
14,131
14.131
6,756
15. Creditors: amounts falllng due withln one year
2023
2022
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors
761
5.297
6,659
1,152
33,753
3.735
37,488
13.869
16. Pensions and other post retirement beneffts
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £4.439 (2022.. £5.923).
17. Anatysis of charitable funds
Unr•stricted funds
At
1 January 20
23
At
310ecember
2023
Income Expenditure
Transfers
General fvnds
3.931
11.573
(14,729)
7.487
8,262
At
1 January 20
At
31 December
2022
Income Expenditure
Transfers
General funds
2.929
19.124
(18.946)
824
3.931

Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continu*•
Year ended 31 December 2023
17. Analysis of charitable fvnds (witinued)
Restrictsd funds
At
31 December
2023
At
1 January 2023
Income Expenditure
Transfers
Joseph Rowntree
Charitable Trust
European Climate
Foundation
Riverwalk
NIHRC
128
64,797
(73,474)
8.549
10.079
193.708
(153.3091
{15.036)
35.442
10.000
{9.0001
(235.783)
(1.000)
(7.487)
10,207
268.505
35.442
At
31 December
2022
At
l January 2022
Income Expendtture
Transfers
Joseph Rowntree
Charitable Trust
European Clirnate
Foundation
Riverwalk
NIHRC
2.029
73.323
(73.591)
(1.6331
128
120.811
8.200
(107,853)
(9.009)
(2,8791
809
10,079
2.029
202,334
(190.453)
(3.703)
10,207
A transfer has taken place during the year whith relates to funding received for general
ovetheads with no restrscts'ons attached.
18. Analysis of net assels between funds
Unrestricled
Funds
Restricted Total Fund$
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assgts
1,509
19.833
<13.080)
8.262
1,509
79,683
137.488}
43,704
59.850
(24,4081
&5.442
Unrestridwj
Funds
Restricted Totsl Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Not assets
549
6.179
(2.797)
3.931
549
27,458
(13,869)
14,138
21.279
(11,0721
10.207
23

Environmental Justice Network Ireland Ltd
Company Limited by Guarantee
Notes to the Financial Statements (Continued)
Year ended 31 December 2023
19. Related parties
The Director of Environrnentsl Justice Nelmfork Ireland Ltd is a relation to a Trustee and Is also
an employee of the Charity-
An employee of Environmental Justice Network Ireland Ltd is the spouse of the Dtrector.
20. Contingent Liabilities
A contingent liability exists to repay grants received should ￿rtain conditions not be fulfilled by
the charily. In the opinion of the Truslees. the terms of the Letters of Offer have been, or will be,
complied with and no liability is expected.
21. Corporation taxation
The Company is a registered thartty. and as such is entided to tax exemptions on income and
profits in furtherance of the charity's primary objectives.
24