2025-03-31-accounts

PUBLIC POLICY FORUM NI LIMITED {PIVOTAL) FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Regtstered Charity No: NIC108659

KAREN DRENNAN USiiNtSS MAiNA.yFMENT Indepetident examlnerfs report to the charltytrustses of the Publlc Pofi¢y Forum Nl Ltd Charltable Company I report on the accounts of the company for the year ended 31 March 2025. Respertlve responsibllities of charfty trustees and examlner As the charity trustees (and the directors of the compary for the purposes of company law) you are responsible for the preparation of the accounts in accordan￿ with the requlrements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audR under company law as the charity Is a small company charity, It Is exempt from audit in accordan￿ with section 477 of the Companies Act 2006, and Is eliglble for independent examination, it is my responsibilEty to: e￿amine the accounts under section 65 of the Charities Art follow the procedures laid down In the general Dlrections given by the Charity Commission for Northem Ireland under section 65(9}(b) of the Charities Act state whether matters have come to my attentlon. in Basis of Independent examlnerfs report I have examined your tharity accounts as required under sectlon 65 of the Charities Act and my examinatlon was carried out in accordan￿ with the general Directions given by the Charlty Commission for Northern Ireland under sectlon 65(9)(b) of the Charities ACL The examination included a review of the accounting records kept by the charity and a comparison of the accounts presentsd wlth those records. It also included conslderation of any unusual items or dtsclosures in the accounts and seekin8 explanations from you as charfty trustees concemlng any such matters. 07730 309081 Info karendrennanbms.com 101 Killlnchy Road, Combèr. BT23 SNE

My role Is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with sertlon 386 of the Companies Act 2006 2. That the accounts do not accord wtth those accounting records provided. 3. That the accounts do not comply wlth the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charittes Ststement of Recommended practi￿ appllcable to tharltles preparing thelr accounts in accordance with the Financlal Reporting Standard appllcable In the UK and Republic of Ireland 4. That there is further information needed for a proper understsnding of the accounts to be reached. Independent examinerfs statsment I have completsd my examlnation and have no con￿rnS in respect of the matters (l) to (4) listed above and, In connection wlth following the Directions of the Charity Commisslon for Northern Ireland. I have found no matters that requlre drawing to your attention. The accounts have been prepared using the accrual method. Thls report is made solely to the charitsble companvs members and work has been undertaken to that I might state to the charitsble companvs members those matters which are required to stste to them in thls report and for no other purpose. To the fullest extent perniitted by law, I do not accept or assume responslbilty to anyone other than the tharitsble companys members and the charltsble companvs members as a body, for this report, or for the oplnions I have formed. Karen Drennan Karen Drennan Buslness Management Servlces Chartered Accountant 101 Kllllnchy Road Q)mber BT23 SNE Iojune 2025

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PUBLIC POLICY FORtJM NI LIMrrED- PIVOTAL INCOME AND EXPENDITtIRE ACCOUNT AS AT 31 MARCH 2025 Total 2025 Totsl 2024 Income 113009 137.307 Gross Ineome 113,809 137.307 140,494 144.669 Total expenditure Net income 140,494 144.669

PIJBLIC POLICY FORUM NI LIMrfED. PIVOTAL AS AT 31 MARCH2025 Nots 2025 2024 xed assets TawTr)le &8sets Current assets Other Debtors Cash at bank and in hand 2Q053 11.802 31.855 7,053 46.664 53,717 Amomnts falling dme wllthfill one year Net current assets 16 (W4) (2,151) 4881 51.566 Creditors: Amounts falling due after more than one year 17 Net assets 51.566 Charity Fand8 Restricted fimds Unrestricted fimds 19 19 24081 Sl,566 2￿881 These financial statements have been pryared in accordance with the special provisions for small ¢ornp8nies under Part IS ofthe Companies Act 2006. These financial statements on the following pages were approved by the Th￿e8 and authorised for issue on Trustee The notes on the following pages forni part ofthese fJnan¢ial statements. Company Registration Number: NI 656627

PUBLIC POLICY FORUM LI￿llTED. PIVOTAL STATEMENT OF CASH FLOWS AS AT 31 MARCH2025 Note Totsl 2024 2025 Cash flow from operathg activitAes 21 (26,685) a62) Net flow from opeThting aetsvAtses 7062 Challges bl: Trade and other debtOTS Trade and other creditors (13,000) 4,823 (38) Net cash flow from opera￿llg activitie8 Cash flow from fiDanelng actlvttE&¥ Proceeds from bank loan Repayment of bank loan Net Cash flow from finanehg acttvilies Net decrease sn eash and cash equivalents (34062) (7,400) Casb and ￿$b eqnivalents at beginning of year 46,664 54,064 C28h and cash equxvalents at end of year 46,664

PIIBLIC POLICY FORIJM N I LTD NOTES ON FINANCIAL STATEMENTS AccoiINfiNG POLICES GenerAI Informatfion and basis of preparation The Public Policy Fornm NI Ltd is a charitable company and not having a share Capital and is registered in Northern Irelan The fllk8ncial statsments have been prepared und¢r the historical cost convention and in accothce with applicable United Kingdom a¢counting st8ndar& and the Statement of Recommended Practice by the Charity Commission for Nortbern Ireland. Statement of Compliance The financial ststements have been prepa￿1 in ¢ompliance with the Accounting and Reporting by Charities." Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable n the United Kingdom and Republi¢ of Ireland (FRS 102), the Charities Act (Northern Ireland) 2008. Charities Act (Northernlreland) 2013, Charities (Accounts andreports) Regulations (Northern Ireland) 2015. the Companies Act 2006 and UK Generalty Accepted Practice. The financial statements are prepared on a concern basis under the historical cost conventioTh The fJnancia] statements are prepared in sterling which is the functional cumcy ofthe chaTitable company and rounded to the nearest £1. Fulld accounting- llnrestrlcted thnds The Charitable company's IUlTestricted fimds consist of a general fund which is exp¢ndable at the discretion of the trustees in furtherance of the charitable objects of the organisation. The trustees May at their discretion d¢signate funds for speoific purposes but the designations does not lega]ty restrict the trustees, dis¢Tetion to apply the fuDd& Fund aceollntlng- restricted funds The charitable company's restricted funds consist of funds where the donor has imposed restrictions on the use of the funds. Income recognition All incoming Tesourw are included in the Ststement of Financial Acttvrhes (SOFA) when the charitabl¢ company is lega]ty entitledto the inLY)me after any perf0￿ce conditions havebwi me( the amount can be measured reliabty and it is probable that the inwme will be receiv For donations to be reoognised the charitable compw will have been Dotified ofthe amounts 8nd the s¢ttlenient dats in writing. If there are conditions attach¢d to the donation and this requires a level ofperformaneA before entidem¢nt can be obtiinedthen incom¢ is deferr¢d until

those conditions ar¢ fijlly met or the fulfilment of those Conditions is within the control of the charitable company and it is probabl¢ that they will be fulfilled. Voluntsry incom¢ received by way of donation$ and is credited to revenue on a ff¢eivable b&8iS. For legaei4 entidement is the earlier of the cknity being notified of an impending distribution or the legacybeing received. At this w>int income is Tecognised On occasion legacies will be notified to the oharitable company however it is not possible to measure the amount expectsd to be distributed. On these occasion4 the legacy is treated as wnting¢nt asset and disclos￿. Income from grants are ￿COgnised at fair value when the clwritsble ¢ompany has entit]ement after any perfornian￿ conditions have been mel it is probable that the iDcome will be ftceiv and the amount Con be me&8ured re]iabty. If entitlement is not mel then these amounts are defetted. Revenue grants are credited to incoming r&8ources on th¢ earlier dats of when they are received or wben they are receivable. unless they rejate to a specifia fitture period. Grants which contribute towards specific expenditure on fixed &%8ets are ¢Tedited to the Statement of Financial Activitie$ in fl￿ upon receipt. Aterned Income Income from certain events has been accru￿ as the concerned event OCCUn￿ before the year Value Added TAX The ohaxitable company is not registered for VAT pu￿sed. therefore, expenditure is shown gross of VAT. Expenditure Recognmon All expenditure is accounted for on an accruals basis and has be￿ classified un(br headxngs that a￿egats costs relatsd to the category. ExpenditUTe is recognis￿ where there is a legal or constructive obligation to make payments to third partie4 it is probable that the settl¢ment will be requixe¢ and the amount of the obligation can be me&sured reliabty. It Is categorised under the following headings: Costs ofraising funds (y)mprises of direot costs. and Expenditillp on choritable actAvitses comprises those costs InCu￿¢d by the Charitable ¢omp8ny in the delivery of its activities and services for its beneficiaries and includes direct costs for G¥ampl4 salary cost4 PA)nsultancy costs, travel and subsistence and an apportiODment of support costs

Support costs allo￿tion Support costs are those that &8SiSt the work of the ch8Titable company but do not directty represent charitsble activities and include office costs, governall¢e costs and administrative payroll costs. They are in¢uTr¢d directly in support of expenditure on the objectives of the Charitable Company. Where support costs cannot be diTrctly attributed to headin8S, they have been allocated to Cost of raising fimds 8nd expenditiwe on charitable activiti¢s on a basis consistent with use ofthe resources. The analysis ofthese costs is included in note 7. Taxatioll As a ¢lwitable company, the company benefits from various exemptions afforded by tsx legislation. It is therefore not liable to cowration tax on income or gains falling due within those exemptions. Re￿Very is made of tsx deducted from recei&*s under aid. GoRng Concern The financial statsment h&8 been prepared on a going Concall basis as the Trustees believ¢ that no material un￿]ntIeS exisL The Tn￿ have considered the level of funds held and expected level of income and expendikn is sufficient with the level of reserves for the charltable company to be able to ¢ofttinu¢ as a going concern. 2. Status The company is a company limited by guarantee a￿656627). The company is accepted as a C￿lty by H M Revenue & Customs within the definition of Section 506(1) of the Ineme and Corporation Taxes Act 1998. Th¢ ¢ompany has been r¢gistered by the Charity Commissi¢)n for Northern Ireland sill￿ March 2022 (charity nuEnber NIC108659).

PUBLIC POLICY FORUM IYI LIMfrED. PIVOTAL NOIES TO IEE FINANCIAL STATEMENTS (Conthiued) AS AT 31 MARCH2025 3. Income from donatAow and legacies Unre8trleted Restrieted Fun(ts Funds Totsl Funds 2025 Total Funds 2024 Progratnme Sponsorslllp Fundraising & Donations Other income 100,000 5AIOO 105000 16,557 96.000 4,000 116 557 100,000 4. Ineome from Other Trading Acdvfities Unrestrieted Restric￿￿ Funds Totsl Funds 2025 Funds 2024 Joseph Rowntre¢ Foundation 20.000 750 8,809 09 S. Income from inve8tments 2025 2024

PiJBUC POLICY FORiIM NI LIMrrED.PIVOTAL NOTES TO THE FINANCIAL STATEMEM (Condwied) AS AT31 MARCH2025 An¥￿13 of ¢xpendits Total 21f25 R¢sear¢h & Publications 70.013 41.776 11.807 3360 1.120 305 305 73J73 42,896 11112 IU12 140 135.403 An#JysB ￿￿pendI￿r0 Total 2024 Rogegxth & Publlcatlons 90.067 30.888 1935 913 285 285 31.801 9933 9933 144 140 Alloeadon of supportco 2025 Finance 708 Alloutfon of ¥upport¢osts R¥isiD8fjmds Chwitable Totsl 21124 108 708 21)25 21124 600 542

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