COMPANY REGISTRATION NUMBER: N1667552
CHARITY REGISTRATION NUMBER: N1108297
International Peace Education Resources (IPER)
Company Limited by Guarantee
Unaudited Financial Statements
31st March 2024
DONALDSON & THOMPSON
Chartered accountants
3 Limavady Road
Londonderry
BT47 6JU

International Peace Education Resources (IPER)
Cornpany Llmited by Guarantee
Financial Statements
Year ended 31st March 2024
Page
Trustees, annual report (incorporating the directors, report)
Independent examiner's report to the trustees
statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements

International Peace Education Resources (IPER)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directors. Report)
Year ended 31st March 2024
The Iruslees. are also the directors for the purposes of company law, present their report and the
unaudrted financial statements oflhe charity for the year ended 31st March 2024.
Reference and admlnlstrative details
Registered charity name
International Peace Education Resources (IPERI
Charlty reglstration number
N1108297
Company registration number N1667552
Principal office and registered 91 Clady Road
office
Portglenone
BT44 8LB
The truste88
Mr S Fields
Mr B Hamber
Ms M McLaughlin
Mr C Winter
Ms S G Gordon
Prof D Kew
Ms F A Mccartney
Prof R H Mac Ginty
Rev T McRoberts
Ms N Walaza
(Resigned 7th September 20241
(Resigned 27th May 20241
(Resigned 1 Oth May 20241
(Resigned 1 Oth May 20241
(Appointed 71h Nov 20241
(Appointed 101h May 20241
(Appointed 101h May 20241
(Appointed 101h May 20241
(Appointed 51h Sep 20241
(Appointed 1 Olh May 20241
Company sècretary
Prof Mane Breen-smyth
Independent examiner
Donaldson & Thompson
Chartered Accountants
3 Limavady Road
Londonderry
BT47 6JU
Structure, governance and management
The organisation 15 a charitable company limited by guarantee, incorporated on 7th February 2020 and
registered with the Charity Commission for Northem Ireland on 17th September 2021 under charity
number NIC108297. The company was established under a Memorandum of Association which
established the objects and powers of the charitable company and is governed under its Articles of
Association. In the event of the company being wound up members are required to contribute an
amount not exceeding £1.

International Peace Education Resources (IPER)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors. Report) (¢ontlnuedJ
Year ended 31st March 2024
Objectives and activitles
Advance the education about methods of peacebuilding.
Advance education about violence and ils consequences.
Promote non-violence, conflict resolution. restoralive practices and peaceful methods of managing
conflict and differences.
Support positive community leadership in communities and organisations affected by violence.
Build, encourage and support positive relationships between legal authorities and communities and
organisalior15 affected by violence.
Provide opportunities for international learning, exchange and dialogue for students and community
worker5 from Northern Ireland, United States. Europe, and other locations.
Promote the value of education about peace and the value of dialogue as a method of community
development in the area of benefit in Northern Ireland and beyond.
To encourage Collaborative intemational research, knO￿edge development and Gollegiality between
international and local participants in the area of benefit..
To afford educational opportunities to a wide range of participants in the area of benefit. particularly in
the greater Armagh area and elsewhere in Northern Ireland, including those with limited access lo such
education and training.

International Peace Education Resources (IPER)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors. Report) f¢ontinuedJ
Year ended 31st March 2024
Objectives and activities f¢onlinued)
How to achieve objectlve8
11) By providing support at local level for building positive relationships between stakeholders and the
authorities.,
111) By creating opportunities to build new networks of relationships al local and international levels.,
1111) By Ihe provision of training and educational courses and events for local and international
participants.
(IV) By working in partnership and cooperation with educational institutions, Communiiy organisations
and other relevant bodies to deliver Iraining. courses, and events.
(Vl Bring together in conference representatives ofvoluntary organisations. Government departments,
statutory aulhorilies, and individuals.
{Vl) Co-operate and enter into arrangemenls with any authorities. national, local, or otherwise.
Ivlll Arrange and provide for. either alone or wth others, the holding of exhibitions, meetings, lectures,
classes, seminars, or training courses.
Ivlll) Collect and disseminate information on all matters relating to Its objects. and to exchange such
information with other bodies having similar objects whether in the United Kingdom or elsewhere.
IIXI Organise and deliver an annual accredited course in peacebuilding for international students and
located in Northern Ireland.
AGhiev8ments and performance
After we delivered our summer school on July 8th 18th 2022. unfortunately we were unable lo deliver
our summer school in 2023. Following this we reflected in our previous report that we identified some
shortcoming in our organisation where by the delivery of our proiecl is spread thinly over the organisation
as a whole. Subsequently. our academic partner, University of Masschusetls, Boslon announced that It
no longer had administrative capacity lo organise the summersGhool in the future. This coincided wth
the founding ofa new summerschool by one oflhe IPER directors, Maeve McLaughlin and with a debate
now about the future of IPER itself. It was decided that the summerschool dimension should be
discontinued, and IPER should shift ils focus to more locally based work concentrating on community
based learning and intervention. Following this refocusing. a number of new directors were appointed,
followed by the stepping down of the direclors who had been associated with the summerschool, with
the exception of the Chairperson. Stephen Field. who remained for a period of time.
Following meetings of the new directors, both via Zoom and face to face, the Articles of Association
were amended lo reflect the new, more local focus of the work. The outgoing directorg Voted to pass
the remaining financial assets of the company on to support this new direction of the work. The new
directors expressed their gratitude for this generous act.

International Peace Education Resources (IPER)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directors, Reportl fconllnued)
Year ended 31st March 2024
Flnancial review
The results for the year are contained in the financial statements attached,
Plans for future pertods
The new focus of IPER'S work was decided to be the work associated with supporting moves away from
violence by individuals and groups al communty level and the building of relationships of trust and
mutual benefit between the authorities and those affected by, or previously involved in, violence. Fund-
raising to support this work will be an immediate focus of the work in the next 12 months. as well as
assessing the potential for support amongst communities. voluntary organisations. government
departments and other authorities.
Small company provislons
This report has been prepared in accordance with the provisions applicable to companies entitled to Ihe
small companies exemplion.
The trustees. annual report (incorporating the directors, report) was approved on 26th November 2024
and signed on behalf of the board of trustees by..
Ms F A Mccartney
Trustee
Prof R H Mac Ginty
Truslee

International Peace Education Resources (IPER)
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of International Peace
Education Resources {IPER)
Year ended 31 st March 2024
I report on the financial statements for the year ended 31st March 2024. which comprise the statement
of financial activities (including income and expenditure account), statemenl of financial position and the
related notes.
Respectlve responslbllities of trustees and examlner
The charity's trustees (who are also the direGtors of the company for the purposes of company law) are
responsible for the preparation of the accounts in accordance with the requirements of the Companies
Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is
eligible for independent examination, il is my responsibility lo..
examlne the accounts under section 65 of the Charities Act.
to follow the procedures laid down in Ihe general Directions given by the Charity Commission for
Northern Ireland under section 65(9){b) of the Charities Act-, and
to state whether particular matters have come to my attention.
Basis of independent 6xaminer's report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance with the general Directions given by the Charity Commission
for Northern Ireland under section 6519)Ib) of the Charities Act. The examination Included a review of
the accounting records kept by the charity and a comparison of the accounts presented with those
records. It also included consideration of any unusual items or disclosures In the accounts, and seeking
explanations from the trustees concerning any 5uGh matters.
My role is to stste whether any material matters have come to my attention giving me cause to believe..
That accounting records were not kepi in accordance with section 386 of the Companie5 Act
2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of section 396 of the
Companies Act 2006 and with Ihe methods and principles of the Charities Slatement of
Recommended Practice applicable lo charities preparing Iheir accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland.
That there 15 lurther information needed for a proper underslanding ofthe accounls to be
reached.

International Peace Education Resources (IPER)
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of International Peace
Education Resources (IPER) (continued)
Year ended 31st March 2024
Independent examiner's statement
I have completed my examination and have no concerns in respect oflhe matters11) to (4) listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that require drawing to your attention.
Donaldson & Thompson
Chartered Accountants
Independent Examiner
3 Limavady Road
Londonderry
8T47 6JU
261h November 2024

International Peace Education Resources (IPER)
Company Llmlted by Guarantee
Statement of Financial Activities
{including income and expenditure account)
Year ended 31st March 2024
Period from
1 Mar2210
31 Mar 23
Year to 31 Mar 24
Unrestricted
funds Total funds
Total fuiids
Note
Income and endowments
Charitable activities
35,486
Total Income
35,486
Expendlture
Expenditure on charitable activities
Total expenditure
1,045
1,045
29,536
1,045
1,045
29,536
Net Ipxpgndlturelllncome and net movement In funds
11,0451
(1,0451
5,950
Reconclllatlon of funds
Total funds brought forward
Total funds carried fonlvard
5,950
5,950
4,905
4,905
5,950
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 9 to 13 fomi part oflhe8e flnanclal statemonts.

International Peace Education Resources (IPER)
Company Llmlted by Guarantee
Statement of Financial Position
31st March 2024
2024
2023
Note
Current assets
Cash at bank and in hand
5,661
8,110
Creditors.. amounts falllng due within one year
Net Current assets
12
756
2,160
4,905
5,950
Total assets less eurrent liabilities
4,905
5,950
Net ass8ts
4,905
5,950
Funds of the charity
Unrestricted funds
4.905
5,950
Total charity funds
13
4,905
5,950
For the year ending 31st March 2024 the charity was entitled to exemption from audit under Section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company lo obtain an audit of its financial statemenls for the
year in question in accordance with section 476:
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect lo a¢eounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the Provisions applicable lo
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 26111
November 2024, and are signed on behalf of the board by..
tcar
Ms F A Mccartney
Trustee
Prof R H Mac Ginty
Trustee
The notes on pages 9 to 13 form part of these fln•n¢lal statements.

International Peace Education Resources {IPER)
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31st March 2024
General informatlon
The charity is a public benefit entity and a privale company limited by guarantee, registered in
Northern Ireland and a registered chariiy in Northern Ireland. The address of the registered office
15 91 Clady Road, Portglenone, BT44 8LB.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of
Recommended Practice applicable lo 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.
Accountlng policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investmeni properties measured al fair
value through income or expenditure.
The financial Statements are prepared in sterling, which is the functional currency of the entity.
Golng concern
There are no material uncertainlies about the charity's ability to continue.
Fund accounting
Unreslricled funds are available for use at the discrelion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subiecled to reslriclions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one oftwo sub-classes.. restriGled Income funds or endowment
funds.

International Peace Education Resources (IPER)
Company Limited by Guarantee
Notes to the Financial Statements (¢onilnu¢d)
Year ended 31st March 2024
Accountlng policies {contlnuod)
Incomlng resources
All incoming re50urces are included in Ihe statement of financial activities when entitlement has
passed to the charity.. it is probable that the economic benefits associaled with the transaction will
flow lo the charity and the amoLtnt can be reliably measured. The following specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amounl 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 lo measure reliably, in which case the value is denved from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in Ihe accounts
when received if the value can be reliably measured. No amountg are included for the
contribution of general volunleers.
income from contracts for the supply of seTvi¢es is recogni5ed with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a conlraclual
requirement for it lo be spent on a particular purpose and returned if unspent, in which case
il may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of financial
activities to which it relates.
expenditure on raising funds includes the costs of all fundraising activities. events, non-
charitable trading aclivilies. and the sale of donated goods.
expenditure on charitable aclivilies includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charily apportioned to charitable
activities.
other expenditure includes all expenditure that is neither relaled to raising funds for the charity
nor part of its expenditure on charitable aclivities.
All costs are allocated to expenditure Gate9ories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable. Justifiable and consistent basis.
Financlal Instruments
A financial assel or a financial liability is recognised only when the charity becomes a party lo the
contractual provisions of the instrumenl.
10

International Peace Education Resources (IPER)
Company Limited by Guarantee
Notes to the Financial Statements Icontinued)
Year ended 31st March 2024
Accountlng pollties (eonllnued)
Flnancial instruments (¢ontinued)
Basic financial instruments are initially recognised at the amount receivable or payable including
any ielated transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounled.
Debt instruments are subsequently measured at amortised cost.
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 subsequently measured al
cost less impairment.
Other financial instruments, including derivatives, are inili3lly recognised al fair value, unless
payment for an asset is deferred beyond normal business lerms or financed al a rate of interest
that is not a market rate, in which case the asset is measured at Ihe present value of the future
payments discounted at a market rale of interest for a similar debt instrument.
Olher financial instruments are subsequenuy measured atfair value, with any changes recognised
in the statement of financial activities, with the exception of hedging instruments in a designated
hedging relalionship.
Financial asse15 Ihat are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each Yeporting dale. If there is objective evidence of impairment, an
impairment105s is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equity inslrumenls regardless of significance. and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either
asse55ed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are re¢ognised immediately. to the extent that the reversal does not
result in a carrying amount of the financial asset that exceed5 what the carrying amount would
have been had the impairment not previously been recognised.
Llmlted by guarantee
International Peace Education Resources (IPER) is a company limited by guarantee and
accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not
exceeding £1 to the assets of the charilable company in the event of its being wound up while he
or she is a member, or within one year after he or she Gea5es to be a member.

International Peace Education Resources (IPER)
Company Limited by Guarantee
Notes to the Financial Statements fconllnuedj
Year ended 31st March 2024
Charitable actlvltles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Other income from charitable activities
- UMASS
35,486
35,486
Expendlture on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Peace education
Support Costs
576
469
576
469
27,375
2,161
27,375
2,161
1,045
1,045
29,536
29.536
Expenditure on charltsble activities by activity type
Activities
undertaken
directly
Support Total funds
costs
2024
Total fund
2023
Peace education
Governance costs
576
576
469
27,375
2,161
469
576
469
1,045
29,536
Analysls of support costs
Peace
education
Total 2024
Total 2023
Governance costs
456
456
2,160
Independent examlnatlon fee8
Period from
1 Mar22to
31 Mar 23
Year to
31 Mar 24
Fees payable lo the independent examiner for-,
Independent examination of the financial statements
Other financial services
180
276
520
1.640
456
2,160
10. Staff costs
12

International Peace Education Resources (IPER)
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31st March 2024
The average head count of employees during the year was Nil {2023'. Nil).
No employee received employee benefits of more than £60,000 during the year12023', Nill,
11. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
12. Credltors: amounts falling due wilhin ono year
2024
2023
Accruals and deferred income
756
2,160
13. Analysls of charitable funds
Unrestricted funds
At
1 Apr 2023
At
Income Expenditure 31 Mar 2024
General funds
5,950
(1,045)
4,905
At
1 Mar 2022
At
Income Expenditure 31 Mar 2023
General funds
35.486
(29,536)
5,950
14. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2024
Current assets
Creditors less than 1 year
Net assets
5,661
(756)
4,905
5.661
(756)
4,905
Unreslricled Total Funds
Funds
2023
Current assets
Creditors less than 1 year
Net as58ts
8,110
(2,160)
5.950
8,110
12,160)
5,950
13