COMPANY REGISTRATION NUMBER". N1667552 CHARITY REGISTRATION NUMBER: N1108297 International Peace Education Resources (IPER) Company Limited by Guarantee Unaudited Financial Statements 31st March 2025 DONALDSON & THOMPSON Chartered accountants 3 Limavady Road Londonderry BT47 6JU
International Peace Education Resources (IPER) Company Limited by Guarantee Flnancial Statements Year ended 31st March 2025 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 10
International Peace Education Resources (IPER) Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors, Report) Year ended 31st March 2025 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for Ihe year ended 31 st March 2025. Reference and administrative detalls Registered charity name International Peace Education Resources IIPER) Charfty registration number N1108297 Company reglstratlon number N1667552 Principal offlce and registered 91 Clady Road office Portglenone BT44 8LB The trustoes 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 Ginly Rev T McRoberls Ms N Walaza (Resigned 7th September 20241 (Resigned 27th May 2024) (Resigned 10th May 2024) (Resigned 10th May 2024) Company secretary Prof Marie Breen-smylh Independent examiner Donaldson & Thompson Chartered Accountants 3 Limavady Road Londonderry BT47 6JU Structuro, governance and management The organisation is a charitable company limited by guaranlee, incorporated on 7th February 2020 and registered with the Charily Commission for Northern Ireland on 17th September 2021 uiider 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 lo contribute an amounl nol exceeding £1.
International Peace Education Resources {IPER) Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directors, Report) (con¢lnuedJ Year ended 31st March 2025 Objectives and actlvltses Advance the education about melhods of peacebuilding. Advance edutation about violence and ils consequences. Promote non-violence, conflict resolution, restorative practices and peaceful methods of managing onflict and differences. Support positive community leadership in communities and organisations affected by violence. Build, encourage and support positive relationships between legal authorities arsd communities and organisation5 affected by violence. Provide opportunities for internalional learning, exchange and dialogue for students and community worker5 from Northern Ireland, United Stales, Europe, and other localions. Promote the value of educalion about peace and the value of dialogue a5 a method of community development in the area of benefit in Northern Ireland and beyond.. To encourage collaborative international research, knovledge development and collegiality between international and local participants in the area of benefit. To afford educational opportunities lo 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 to such education and training.
International Peace Education Resources (IPER) Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors. Report) (contlnuod) Year ended 31st March 2025 Objectives and activities (¢ofttlnued) How to achieve objectives 11) By providing support at local level for building positive relationship5 between stakeholders and the authorities., 111) By creating opportunities to build new neiworks of relationships at local and international levels; 11111 By the provision of training and educational courses and events for local and internation31 participants. (IV) By working in partnership and cooperation with educational institutions. community organi5ations and other relevant bodies to deliver training, courses, and events. (V) Bring together in conference representstives ofvolunlary organisalions, Government departments, statutory authorities, and individuals. (Vl) Co-operate and enter into arrangements with any authorilies. national, local, or otherwise, {Vll) Arrange and provide for. either alone or yth others, the holding of exhibitions, meetings, lectures, classes. seminars, or training courses. {Vlll) Collect and disseminate informalion on all matters relating to tts objects. and to exchange such information with other bodies having similar objects whether in the United Kingdom or elsewhere. {IX) Organise and deliver an annual accredited course in peacebuilding for international students and located In Northern Ireland. Achievements and perfomiance Our work in 2024-2025 gained momentum as the year progressed. In the earfy months we were b(Isy reorienting the organisation towards its new focus on paramililary transition. This involved Saying goodbye lo all of our previous board members with the exception of our chairperson Stephen Field who remained in position until our AGM in June 2024, when we elected Mr5 Felicity Mccartney to replace him. We recruited five other new board members, Sylvia Gordon whose role in Corrymeela is complementary lo our work, Professor Darren Kew. who worked with IPER on the summer school project and who has a long standing interesl in Norlheyn Ireland peace-building, Professor Roger McGinty, whose work on everyday peace is directly relevant to our work, Rev Tracey McRoberts whose knowledge of working class loyalist communities and interfaith work is key to much of what we do, and Nomfundo Walaza whose work in South Africa and internationally brings clinical psychological expertlse to our assistance. Our annual general meeting in June 2024 was attended by a wide range of stakeholders from governmenl, Ihe voluntary sector, policy maker5, church representatives. police, academics, aclivisls and those close lo the paramilitary groups. There was an opportunity for informal neiworking followed by a pregentalion on the aims and goals of our work.
International Peace Education Resources (IPER) Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directors. Report) (conilnuedj Year ended 31st March 2025 Achlevemènts and perforniance (¢ontinuedJ Our work during the year in working class loyalist communities has focused on creating vertical networks between those in the community close to or affected by paramililarism on the one hand and the authorities, chiefly ihe police and housing authorities on the other. The goal is to render any remnants of 'paramililary policing, redundant through creating channels of communication directly belween comimunitie5 and the authorities at a grass roots level. airing and resolving grievances, building trust and working relationships. Our work on dissident republicanism has taken a very different form, focusing on individuals who wish lo distance themselves from former associalions. We have benefited greatly from close working and support from The Reference Group, Evolve, Quaker Service, Corrymeela. the Committee on the Administration of Justice, the PSNI and the Housing Executive as well as local community organisations and courageou5 individuals in the areas in which we operate and others who have provided encouragement. We benefited from a self-financed six-monlh internship during this year. Katherine Fynes from Washington DC based herself in Belfast and worked on a number of proje¢ls in Ballymena and Ballymoney. She also provided valuable minute taking services and her report is contained on her work is in the annual report, We anlicipale a further intem placement from July 2025 for six months, but will require IPER to become registered with the Home Office In order lo sponsor an intern visa. Our financial situalion remains a concern. In spite of multiple grant applications lo the Joseph Rownlree Charitable Trust, the Fore and others we were unsuccessful In attracting any substantial funding. We are very grateful for the grant of £1 .400 from the Honorable the Irish Society Clothmakers fund. which provided a laptop and other equipment and an open grant of £6.500 from the Social Change Initiative have eased our financial worries. We continue our fundraising efforts in the hope that we can move onto a firmer financial footing and obtain some paid help with adminislralion and become able to pay for the work undertaken on our behalf. Currently all our fieldwork is conducted on a voluntary basis, We are sustained by our commitment lo this work, and our desire not to let down those in working class communities, including those in paramilitary groups. vtho have argued and worked courageously and against the grain for an end to paramilitarism. We were greatly heartened by the April 2024 British Irish Inlergovernmenlal Council's recommendation that Ihe two governments appoint an interlocutor to scope the feasibility of a process of paramilitary tran51tion. This was followed by an announcement in early 2025 by the Secretary of State for Northern Ireland, Rl Hon Hilary Benn that the appointment would proceed. We look forward to meeting the appointee and to working to support him or her in whatever capacity is feasible and ugeful. Flnancial review The results for the year are contained in the financial statements attached. Plans for future periods 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 community level and the building of relationships of trust and mutual benefit between the authorities and those affected by, or previously involved In, violence. Fund- ra15ing 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.
International Peace Education Resources (IPER) Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directors. Report) (conlinuedj Year ended 31st March 2025 Small company provisions This report has been prepared in accordance with the provisions applicable to companies entilled to tlie small companies exemption. The trustees, annual report (incorporating Ihe directors, report) was approved on 23rd April 2025 and signed on behalf of the board of trustees by: YI- Q¢•tt* Ms F A Mccartney Trustee Prof R H Mac Ginty Trustee
International Peace Education Resources {IPER) Company Limited by Guarantee Independent Examiner's Report to the Trustees of International Peace Education Resources {IPER) Year ended 31st March 2025 I report on Ihe financial stalements for the year ended 31st March 2025. which comprise the statement of financial activities (including income and expenditure account). statemenl of financial position and the related notes. Resp8Ctive responsibilitles of trustees and examiner The charity's trustees (who are also the directors ofthe company for the purposes of company law) are responsible for the preparation of the accounts in accordance with Ihe requirements of the Companies Act 2006. Having satisfied myself that the charily is not subject to audit under Gompany law, and is eligible for independent examination, il is my responsibility to. examine the accounls under section 65 of the Charities Act. to follow the procedures laid dovm in the general Oireclions given by the Charity Commission for Northern Ireland under section 65(9)(b} of the Charities Act., and to stale whether particular matter5 have come to my attention. Basis of Independent examiner's report I have examined your chariiy accounts as required under section 65 of the Charitieg Act and my examination was carried out in accordance with the general Direclions given by the Charity Commission for Northern Ireland under section 65{9){bl 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 ilems or dis¢losures in the accounts, and seeking explanations from the trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me tause to believe.. That accounting records were not kept in a¢¢ordance with section 386 of the Companies A¢t 2006 That the accounts do not accord wilh those accounting records That the accounts do nol comply wlh the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charitie5 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. That there is further information needed for a proper understanding of Ihe accounts 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 2025 Independent examiner's statement I have completed my examination and have no concems in respect ofthe matters11) to {41 lisled above and, in connection with followng 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 BT47 6JU 23rd April 2025
International Peace Education Resources (IPER) Company Limited by Guarantee Statement of Financial Activities {including income and expenditure account) Year ended 31 st March 2025 2025 Restricted funds Total funds 2024 Unrestricted funds Total funds Note Income and endovmients Charitable activities 6,500 1,400 7.900 Total income 6,500 1,400 7.900 Expenditure Expenditure on charitable activities Total expenditure 5.447 1,298 6,745 1,045 5,447 1.298 6,745 1,045 Net incomellexpendlture) 1,053 102 1.155 11,045) Transfers between funds 102 (102) Net movemènt in funds 1,155 1,155 (1.045) Reconclllation of funds Total funds broughl fomard Total funds carried forward 4,905 4,905 5,950 6,060 6.060 4,905 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 10 to 15 form part of these Ilnanc5al slatemeTrts.
International Peace Education Resources (IPER) Company Limited by Guarantee Statement of Financial Position 31st March 2025 2025 2024 Note Currgnt assets Cash at bank and in hand 7,110 5,661 Credltors: amounts falling due wlthSn one year Net current assets 12 1,050 756 6.060 4,905 Total assets less currènt liabilities 6,060 4,905 Net assets 6,060 4,905 Funds of the charlty Unrestricted fund5 6,060 4,905 Total charity funds 13 6,060 4,905 For the year ending 31st March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating lo small companies. Director5, re5ponsibllities: The members have not required the company to obtsin an audlt of its financial statements for the year in question in accordance with seclion 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting rccords 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. regime. These financial statements were approved by the board of trustees and authorised for issue on 23rd April 2025, and are signed on behalf of Ihe board by: A OlcC• Ms F A Mccartney Trustee Prof R H Mac Ginty Trustee The notes on pages 10 to 16 forn) part of these flnanclal Statements.
International Peace Education Resources (IPER) Company Limited by Guarantee Notes to the Financial Statements Year ended 31st March 2025 General information The charity is a public benefit entity and a private company limited by guaranlee, registered in Northern Ireland and a regislered charity in Northem Ireland. The address of the registered office is 91 Clady Road, Portglenone, BT44 8LB. Slat8ment of compllance These financial statements have been prepared in compliance wth 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 (FRS 102} (Charities SORP (FRS 1021) and the Companies Act 2006. Accounting policies Basls ol preparatlon The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilitie5 and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purp05e5. Designaled funds are unrestricted funds earmarked by the tru5tee5 for parti¢ular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal. and fall into one oftwo sub-classes.. restricted income funds or endowment funds. 10
International Peace Education Resources (IPER) Company Limited by Guarantee Notes to the Financial Statements l¢onilnued) Year ended 31st March 2025 Accounting pollcles (cofttlnued) Incoming resources All incoming resources are included in the statement of financial activities when enlitlernent has pa55ed to the charity., it is probable that Ihe economic benefit5 associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied lo 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 amount can be measured reliably. legacy income is recognised when receipt is probable and enlillement is established. income from donated goods is measured al the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cosl to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the conlribulion of general volunteers. income from contrac15 for the supply of services is recognised with the delivery of the contracted service. This is classified as unreslricted funds 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 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 relales.. expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all Gosts incurred by a charity in undertaklng activities that further its charitable aims for the benefit of its beneficiaries. including those support costs and costs relating to Ihe governance of the charily 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 charilable activities. All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly lo that activity. Shared cosls are apportioned between the activities they ¢ontribute lo on a reasonable, justifiable and consistent basis. Flnancial instruments A financial asset or a financial liability is recognised only when the Charity becomes a party to the contractual provisions of the instrument, 11
International Peace Education Resources (IPER) Company Limited by Guarantee Notes to the Financial Statements (conilnuedj Year ended 31st March 2025 Accounting poli¢Ses (¢ontlnued) Financial Instruments (conilnuèd) Basic financial Instruments are inrtially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are 5ub5equenlly measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequenlly measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less Impairment. Other financial instruments. including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business lerms or financed at a rate of interest Ihal is not a market rate, in which case Ihe asset is measured al the present value of the future paymenls discounted at a market 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 activities, with the exception of hedging instruments in a des19nated hedging relationship. Financial assets Ihat are measured at cost or amortised Cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objeclive evidence of iii)pairmenl, ali 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 impairment. Other financial assets are eilher assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised Immediately, to the extent that the reversal does not result in a carrying amount of the financial asset Ihat exceeds what the Carrylng amount would have been had the impairment not previously been recognised. Limlt8d by guarantee International Peace Education Resources (IPER) is a company limited by guaranlee 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 charitable company in the event of its being wound up while he or she is a member. or within one year after he or she ceases to be a member. 12
International Peace Education Resources {IPER) Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31st March 2025 Charitable actlvltles Unrestricted Funds Restricted Total Funds Funds 2025 Other income from charitable activities - HISC Other income from charilable activities - Social Change 1,400 1,400 6,500 6,500 6,500 1,400 7,900 Unrestricted Funds Restricted Total Funds Funds 2024 Other Income from charitable activities - HISC Other income from charitable activities - Social Change Expenditure on charltable activities by fund type Unrestricled Funds Restricted Total Funds Funds 2025 Peace education Suppoit cosls 3.961 1,486 1,298 5,259 1,486 5.447 1.298 6,745 Unreslricled Fund5 Restricted Total Funds Funds 2024 Peace educallon Support costs 576 469 576 469 1,045 1,045 Expenditure on charitable activities by actlvlty type Activities undertaken directly Support Total funds ¢osts 2025 Total fund 2024 Peace education Governance costs 5,259 5,259 1,486 576 469 1,486 5,259 1.486 6,745 1,045 13
International Peace Education Resources (IPER) Company Limited by Guarantee Notes to the Financial Statements fcontlnued) Year ended 31st March 2025 Analysls of support costs Peace education Total 2025 Total 2024 Governance cosls 1.356 1,356 456 Independent examination fees 2025 2024 Fees payable to the independent examiner for: Independent examination of the financial statements Other financial services 250 1,106 180 276 1,356 456 10. Staff costs The average head count of employees during the year was Nil (2024.. Nil). No employee received Èmployee benefits of more than £60,000 during the year (2024. Nil). 11. Trusteé remuneration and expenses No remuneration or other benefits from employment yth the charity or a relaled entity were received by the trustees. 12. Creditors: amounts falllng due within one year 2025 2024 AcGruals and deferred income 1,050 756 13. Analysis of charitable funds Unrestrlcted funds At 1 Apr 2024 At Transfers 31 Mar 2025 Income Expenditure General funds 4,905 6.500 (5,447) 102 6,060 At 1 Apr 2023 At Transfers 31 Mar 2024 Income Expenditure General funds 5,950 (1,045) 4.905 14
International Peace Education Resources (IPER) Company Limited by Guarantee Notes to the Financial Statements Icontlnued) Year ended 31st March 2025 Restricted funds At l Apr 2024 At Transfers 31 Mar 2025 Income Expenditure Restricted Fund 1,400 (1,298) (102) At 1 Apr 2023 At Transfers 31 Mar 2024 Income Expenditure Restricted Fund 14. Analysis of net assets betW8en funds Unrestricled Total Fund5 Funds 2025 Current assets Creditor5 less than 1 year 7,110 11,0501 7,110 11.050) Net assets 6,060 6,060 Unrestricted Total Funds Funds 2024 Current assets Creditors less than 1 year Nèt assets 5.661 (756) 5,661 (7561 4,905 4,905 15