The trustees presents its annual report and financial statements for the year ended 31 December 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)".
Here NI is an organisation that works to improve the quality of life and enhance the voices of lesbian and bisexual women and their families. Here NI is committed to identifying and addressing discrimination and oppression, and to the promotion of social inclusion. The charity’s objects are to advance education and to promote the benefit of lesbian and bisexual women and their families across Northern Ireland.
All our work is informed and guided by our core values of equality, empowerment of lesbian and bisexual women and their families, interdependence, full and meaningful participation, social inclusion and transparency. We believe that a community development approach to social inclusion produces sustainable positive change. We recognise and value the multiple identities and varying needs of lesbian and bisexual women and are committed to building an organisation that is genuinely inclusive. Here NI is managed by a voluntary Board of Directors whose details can be found on our website www.hereni.org
Vision Statement: Our vision is that all lesbian and bisexual women are visible, included and valued in all aspects of society.
Mission Statement: Here NI empowers, supports and advocates for all lesbian and bisexual women, and their families.
Values and Principles: All our work is founded upon the following values and principles:
- Equality and Inclusion
- Respect and Non-Judgemental
- Professional and Knowledgeable
- Person-Centred and Empowering
- Reactive and Proactive
Strategic Aim 1: To ensure that Here NI can meet current and future needs of lesbian and bisexual women.
Strategic Aim 2: To facilitate and deliver activities and services to meet the needs of lesbian and bisexual women.
Strategic Aim 3: To tackle the issue of ‘invisibility’ of lesbian and bisexual women and improve the wider understanding of their needs.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
2023 has seen Here NI grow from strength to strength. During this period, our team has grown. We would like to welcome Jennifer McKinnon (Older Women’s Engagement Officer) who facilitates the Wednesday Older Women’s group to ensure the voices of older LGBTQIA+ women are heard. Our new Heritage project, in partnership with Cara-Friend and The Rainbow project brought an additional 3 years funding and secured the posts of Mary Ellen Campbell as LGBTQIA+ Heritage Volunteer & Training Development Officer and Joe Walsh as LGBTQIA+ Heritage Development Officer for this period. We would also like to welcome Sophie Nelson as our Policy Development Officer and Hannah Blair as our Admin and Communication Assistant.
2023 has seen the development of a new LGBTQIA+ Hub for Belfast, along with the enhancement of key relationships to make this dream a reality. It was fantastic to see close to 1000 responses to the Belfast City Council consultation on a new LGBTQIA+ Hub for the city. Here NI have been one of the key players involved in securing a new home for our sector. We look forward to this exciting project developing over the next number of years.
During this period, we have seen an increase in successful funding applications. This has enabled us to grow the scope of our work and to engage with more women.
Without such a wonderful and dedicated staff team, volunteer team, clients and committed Board of Trustees, the content of this report would not be possible. We look forward with excitement to our future and aiming to expand our services.
Some of our highlights:
Here NI have been participants on many special advisory groups.
Reception hosted by Belfast City Council Lord Mayor Cllr Tina Black to highlight our work with older women. This event also attended by the Older Persons Commissioner for Northern Ireland.
Chosen for a good practice visit by the Charity Commission Northern Ireland.
Chosen as one of the Mayors charities (Belfast City Council).
Met with the UN Special Rapporteur on Sexual Orientation and Gender Identity.
Implementation of a bespoke client management system.
We would like to thank our main funders; The National Lottery Communities Fund, The National Lottery Heritage Fund, The Tudor Trust, Joseph Rowntree Charitable Trust, Community Foundation Northern Ireland, LGBT Consortium, Belfast City Council, Training for Women Network, The Halifax Foundation and Citi-bank for their continued financial support, without such, much of the successes enjoyed by lesbian and bisexual women and their families who are associated with Here NI could not have been achieved.
We would also like to thank GMcG Chartered Accountants for their continued professional support and advice.
The results are set out in detail on pages 7 to 18. The charity returned net outgoing resources for the year of £9,590 (net outgoing resources 2022 - £20,100) leaving unrestricted funds of £120,179 (2022 - £116,284) and restricted funds of £51,333 (2022 - £64,818). The unrestricted funds are considered to be essential to provide sufficient funds to cover any unforeseen costs which may arise and fulfill legal obligations of the charity in the event that current levels of income are not maintained.
It is the policy of the Board to aim to maintain free reserves in unrestricted funds at a level equivalent to or greater than 3 months annual operating expenditure. In the event of an unforeseeable loss of income, reserves at this level will provide sufficient funds to respond to grant applications and ensure that support and governance costs are covered in the short-term.
Unrestricted funds are needed:
a) to provide funds which can be designated to specific projects to enable these projects to be undertaken at short notice and
b) to cover administration, fund-raising and support costs without which the charity could not function
The Here NI Board of Directors considers it prudent that unrestricted reserves should be sufficient to:
• avoid the necessity of realising fixed assets held for the charity’s use;
• cover three months of direct and indirect expenses.
Unrestricted funds currently meet this requirement.
The Board of Directors will monitor and review the policy on an annual basis when the annual accounts are being presented for approval.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Plans for the future
Future Priorities:
Develop and expand the Board of Management of Here NI.
Sustainability of key staff
Increased focus on resources for domestic abuse work.
Increase in the number of new staff in key areas.
Become an accredited centre relating to our training.
Increase and further develop our inhouse training relating to sexual orientation and gender identity.
Increased partnership working within and external to the LGBTQIA+ sector, with a focus on Business/Private sector.
Increased number of funders to support our core work.
Diversification of income sources.
Development of an LGBTQIA+ Hub for Belfast.
The charity is a Company Limited by Guarantee. The Company was established under a Memorandum of Association which established the objects and powers of the company and is governed under its Articles of Association. The charity is governed by its Board of Directors who meet every two months.
The members of the trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
None of the members of the trustees has any beneficial interest in the company. All of the members of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
All directors are required to participate in training relating to good governance and directors are regularly updated on legislation that impacts upon the running of a charitable organisation e.g. recent changes in legislation introduced by the Charities Commission.
Here NI is managed by a voluntary board of directors who are responsible for the management of the charity. The board of directors meet up to six times a year to oversee the management of the charity. The board of directors conduct regular reviews of the charity's strategic plan, with policies and procedures reviewed and updated on an ongoing basis.
Key management personnel
The Board of Directors comprise the key management personnel of the charity in charge of directing and controlling, running and operating the organisation on a day to day basis. All directors give of their time freely and no director received remuneration in the year.
This report has been prepared in accordance with the provision applicable to companies entitled to the small companies exemption.
The trustees' report was approved by the Trustees.
We report to the charity trustees on our examination of the financial statements of the charity for the year ended 31 December 2023, which are set out on pages 7 to 19.
As the charity trustees (and also directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
to follow the procedures laid down in the 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 our attention.
We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) 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 includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities 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
4. That there is further information needed for a proper understanding of the accounts to be reached.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of Chartered Accountants Ireland, which is one of the listed bodies.
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
HERENI, (HEReNI), is a private company limited by guarantee incorporated in Northern Ireland. The registered office and place of business is Belfast LGBT Centre, 1st Floor, (Cathedral Quarter Head Quarters), 23-31 Waring Street, Belfast, BT1 2DX.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under one of the following headings: Costs of raising funds, Expenditure on charitable activities and Other expenditure.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Grants receivable for core activities
Other generated income
Sundry Expenses
Activities
Consultancy
Rent
Printing, postage & stationery
Telephone
Insurance
Marketing
Heat & light
Training
Restricted Sundry Expenses
Accountancy
Repairs & maintenance
The charity's only charitable activity is improving the conditions of life for LGBTQIA+ women and their families.
The average monthly number of employees during the year was:
The company is exempt from corporation tax on its charitable activities.
Transfers from the unrestricted fund in the year were as follows;
Halifax
- The transfer of £1,912 relates to covering resources expended in excess of funds received.
Transfers from the restricted fund to the unrestricted fund in the year were as follows;
Joseph Rowntree Charitable Trust
- The transfer of £988 ring-fenced for a provision for redundancy costs, as agreed with funder. This has been designated at year end.
Tudor Trust
- The transfer of £1,602 ring-fenced for a provision for redundancy costs, as agreed with funder. This has been designated at year end.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The National Lottery Community Fund provide for the funding of salaries, running costs of the charity and the costs involved with the provision of the empowering young people project.
Esmee Fairbairn provides funding for the salaries and core costs of the charity.
Halifax Foundation Northern Ireland provides funding for an LGBTQIA+ Heritage Volunteer and Training Officer.
Joseph Rowntree Charitable Trust provides funding for a Senior Policy Development Officer and a Policy Development Officer.
The National Lottery Heritage Fund provides funding for an LGBT Heritage project.
Community Foundation NI provides funding for the Early Years and Older Women's Projects.
Belfast City Council provides funds used to provide food/supermarket vouchers to service users in need.
Tudor Trust provides funding towards the Director's salary.
Cooperation Ireland provides funding for a Covid recovery program for the charity.
LGBT Consortium provides funding for the Older Women's Project, providing both one to one and peer support to LGBTQIA+ women over the age of 40.
Training for Women Network provides funding for the Building Resilience Project.
Other restricted funds - other funds received in year were to support the charity in its charitable activities.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
During the year, funds were ring-fenced for redundancy costs from the following funders:
Joseph Rowntree Charitable Trust
- £988 was ring-fenced for a provision for redundancy costs, as agreed with funder.
Tudor Trust
- £1,602 was ring-fenced for a provision for redundancy costs, as agreed with funder.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows: