Caseware UK (AP4) 2023.0.135 2023.0.135 Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-3111347455774338496618104818216498861810113474false2024-12-312024-01-011No description of principal activity1 NI048343 2024-01-01 2024-12-31 NI048343 2023-01-01 2023-12-31 NI048343 2024-12-31 NI048343 2023-12-31 NI048343 2024-01-01 NI048343 2023-01-01 NI048343 c:CompanySecretary1 2024-01-01 2024-12-31 NI048343 c:RegisteredOffice 2024-01-01 2024-12-31 NI048343 d:ComputerEquipment 2024-01-01 2024-12-31 NI048343 d:ComputerEquipment 2024-12-31 NI048343 d:ComputerEquipment 2023-12-31 NI048343 d:CurrentFinancialInstruments 2024-12-31 NI048343 d:CurrentFinancialInstruments 2023-12-31 NI048343 c:FRS102 2024-01-01 2024-12-31 NI048343 c:IndependentExaminationCharity 2024-01-01 2024-12-31 NI048343 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 NI048343 b:Trustee1 2024-01-01 2024-12-31 NI048343 b:Trustee2 2024-01-01 2024-12-31 NI048343 b:Trustee3 2024-01-01 2024-12-31 NI048343 b:Trustee5 2024-01-01 2024-12-31 NI048343 b:Trustee6 2024-01-01 2024-12-31 NI048343 b:Trustee7 2024-01-01 2024-12-31 NI048343 b:Trustee8 2024-01-01 2024-12-31 NI048343 b:Trustee11 2024-01-01 2024-12-31 NI048343 b:Trustee12 2024-01-01 2024-12-31 NI048343 b:Trustee13 2024-01-01 2024-12-31 NI048343 b:Trustee14 2024-01-01 2024-12-31 NI048343 b:Trustee15 2024-01-01 2024-12-31 NI048343 b:RestrictedIncomeFunds 2024-01-01 2024-12-31 NI048343 b:TotalEndowmentFunds 2024-01-01 2024-12-31 NI048343 b:RestrictedIncomeFunds 2024-12-31 NI048343 b:RestrictedIncomeFunds 2023-12-31 NI048343 b:TotalEndowmentFunds 2024-12-31 NI048343 b:TotalEndowmentFunds 2023-12-31 NI048343 c:ChiefExecutive 2024-01-01 2024-12-31 NI048343 b:Activity3 2024-01-01 2024-12-31 NI048343 b:Activity3 2023-01-01 2023-12-31 NI048343 b:Activity3 b:TotalRestrictedIncomeFunds 2024-01-01 2024-12-31 NI048343 b:Activity3 b:TotalRestrictedIncomeFunds 2023-01-01 2023-12-31 NI048343 b:TotalUnrestrictedFunds 2024-12-31 NI048343 b:TotalUnrestrictedFunds 2023-12-31 NI048343 b:TotalRestrictedIncomeFunds 2024-12-31 NI048343 b:TotalRestrictedIncomeFunds 2023-12-31 NI048343 c:FullAccounts 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: NI048343
Charity number: 101717




HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
UNAUDITED
DIRECTORS' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
HEALING THROUGH REMEMBERING
 
(A Company Limited by Guarantee)
 

CONTENTS



Page
Reference and Administrative Details of the Company, its Directors and Advisers
1
Directors' Report
2 - 5
Independent Examiner's Report
6 - 7
Statement of Financial Activities
8
Balance Sheet
9 - 10
Notes to the Financial Statements
11 - 23

 
HEALING THROUGH REMEMBERING
 
(A Company Limited by Guarantee)
 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS DIRECTORS AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024



Directors
Dawn Purvis
Claire Hackett
Hedley Abernethy, Honorary Treasurer
Alexander Bunting
Brandon Hamber
Irwin Turbitt
Geraldine Smyth
Brian Lambkin, Chairperson
Oliver Wilkinson, Honorary Secretary
Philip Dean
Conor Keenan
Anna Louise Purbrick


Company registered number
NI048343

Charity registered number
101717




Registered office
Suite 2.06, Custom House
Custom House Square
Belfast
BT1 3ET

Company secretary
Oliver Wilkinson

Chairperson
Brian Lambkin

Accountants
UHY Hacker Young Fitch
Chartered Accountants
Suite 2.06
Custom House
Custom House Square
Belfast
BT1 3ET

Bankers
Ulster Bank (NI) City Office
11-16 Donegall Square East
Belfast
BT1 5HD

Solicitors
CMG Cunningham Dickey Solicitors
18 May Street
Belfast
BT1 4NL

Page 1

 
HEALING THROUGH REMEMBERING
 
(A Company Limited by Guarantee)
 
  
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The Directors (who are also Trustees of the charity for the purposes of the Charity Act) present their annual report together with the financial statements for the 1 January 2024 to 31 December 2024. The Directors confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), 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).
 

Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
 

Structure, governance and management
 

a. Policies and objectives
 

Healing Through Remembering (HTR) is an extensive cross-community project made up of a range of individual members holding differing political, social and religious perspectives who come together to focus on the issue of how best to deal with the past relating to the conflict in and about Northern Ireland. 
Through on-going internal discussions, research, roundtable discussions, conferences and outreach programmes, HTR produces a range of reports, options papers, exhibitions, dramas, discussion papers, events and audits which continue to inform discussion throughout society – this includes community groups, political parties, statutory and government policy makers. 
 

b. Strategies for achieving objectives
 

HTR’s key strength lies in its diverse membership who come from a range of backgrounds – including loyalist, republican, British Army, police, church, media, victims, academia and community activism - who work together on how best to deal with the past relating to the conflict. Thus HTR addresses issues with the full range of views and opinions as part of the debate. 
HTR’s success relies on an inclusive and bottom-up approach which facilitates the development of innovative mechanisms and best practices. Vital to the work of HTR is the building of trust so as to form a safe space in which dialogue can be open and honest. 
The work of HTR addresses five particular themes, each one identified following a public consultation in 2002. These are Storytelling, Day of Reflection, Truth Recovery & Acknowledgement, Living Memorial Museum and Commemoration. Membership consists of individuals who hold very different views and perspectives on the themes they are discussing, but who agree on the need to create a better future. 
Examples of work done include an Annual Day of Reflection on 21 June every year since 2007, an exhibition entitled ‘Everyday Objects transformed by the Conflict’ and a range of published reports. 
 

c. Policies adopted for the induction and training of Directors
 

The Chairperson, Honorary Secretary, Honorary Treasurer, the directors and five trustees with responsibility for the five areas of work were elected by the membership of Healing Through Remembering at the Annual General Meetings held on Wednesday 6th December 2023, in room BC04 112, Ulster University, York Street, Belfast and, Thursday 10th October 2024, in room BC-04-112, Ulster University, York Street, Belfast. New directors are sought and appointed by the Board as required.
 
 

Page 2

 
HEALING THROUGH REMEMBERING
 
(A Company Limited by Guarantee)
 
Structure, governance and management (continued)

d. Organisational structure and decision-making policies
 

The day-to-day responsibility for the provision of services rests with Ms Cate Turner, who ensures that the charity delivers the services specified and that key performance indicators are met. She supervises any staff and the volunteer team and has responsibility for the financial management and control.
 

e. Principal activities
 

Healing Through Remembering is an extensive cross-community project made up of a diverse range of individual members with different political perspectives and social experiences. They come from across Northern Ireland, Great Britain and the Republic of Ireland to focus on ways of dealing with the past relating to the conflict in and about Northern Ireland and to build a better future. The organisation addresses the recommendations outlined in the Report of the Healing Through Remembering Project 2002 and aims to widen the debate.
To do this, Healing Through Remembering delivers a variety of activities to encourage dialogue and development in the five areas of work from the 2002 Report - namely Living Memorial Museum, Truth Recovery and Acknowledgement, Storytelling, Day of Reflection and Commemoration.  Healing Through Remembering also offers conversational workshops and arranges public events. The membership of the organisation to the end of December 2023 was 77 individuals.  The Board of Directors is the ultimate controlling party of the charity.  The Board is responsible for the review of all activities, the setting of future strategy, and meets a minimum of eight times per annum. The Directors have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to these major risks.
 

f. Objectives and activities
 

The objectives of Healing Through Remembering Limited (HTR) are to promote, for the benefit of the public in Northern Ireland, the advancement of education in the purpose and methods of mediation, conciliation and reconciliation of disputes or conflicts and of all the means of managing them for peaceful resolution in the interests of good citizenship and community relations and in particular to promote research and the exchange of views that help towards education into the causes, prevention and alleviation of destructive patterns of behaviour and into peaceful means of resolving conflict.
In planning our activities for the year, we kept in mind the Charity Commission's guidance on public benefit at our meetings of the Board of Directors.
The current objectives of HTR are being addressed under the activities of a number of projects; most specifically, in 2024, the work of the organisation was again primarily funded by the Department of Foreign Affairs & Trade and the Stevens Legacy. This work involved ensuring that engagement and discussions continued on the issue of dealing with the past. The Board, Members and staff continue to engage with a range of local and international organisations and individuals.
 

Page 3

 
HEALING THROUGH REMEMBERING
 
(A Company Limited by Guarantee)
 
Achievements and performance
 

a. Main achievements of the company
 

HTR operated largely in person meetings with only a few on-line meetings to reduce travel costs.
The 'Everyday Objects transformed by the Conflict' exhibition completed the tour of venues on the border and began a tour of venues in the Irish Republic.  
HTR continued to deliver items logged and catalogued for the HTR historic newspaper clippings database to the Linen Hall Library. This is an indexed collection that has proved to be a valuable resource for students, researchers and other interested parties.
The Day of Reflection was once again marked on 21 June 2024.  In conjunction with Belfast City Council a reflective space was created in Belfast City Hall and activities were run throughout the day.  The HTR social media platforms also posted comments and information throughout the day.  HTR also supported the ecumenical Day of Reflection service held by Corrymeela Community and other groups and individuals at St Anne’s Cathedral and held in Christ Church Derry/Londonderry.  The Day was also marked and promoted on social media by other groups and organisations.
The Stories Network continued to consider a resource to aid story gathering projects.  HTR also helped coordinate the Conflict Legacy Interpretative Network consisting of museums and exhibitions relating to the conflict in and about Northern Ireland.
HTR partnered with journalist Brian Rowan and the Open University for a booklet of essays and a series of events based on the archive of materials held by Brian Rowan
Publications
• Annual Report 2024
 

Financial review
 

a. Going concern
 

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies. 
 

b. Reserves policy
 

The charity has always tried to build up the balance of its reserves on a yearly basis so as to maintain funds at the year-end equal to between three and six months expenditure.  For the year ended 31 December 2024, the organisation’s reserves are above this target. 
 

Page 4

 
HEALING THROUGH REMEMBERING
 
(A Company Limited by Guarantee)
 
Structure, governance and management
 

Plans for future periods
 

Future plans include continuing to engage with the wider community on the issues of dealing with the legacy of the past.
HTR will continue to meet with political representatives, hold workshops and seminars and produce reports.  HTR will also continue to work with a range of local and international organisations.  The ‘Everyday Objects Transformed by Conflict’ exhibition will continue to be publicly accessible. It is planned to take the Exhibition to England and to run workshops in various venues.
Given the changing political environment for dealing with the past, especially the legislative changes to the Legacy and Reconciliation Act, the Board continues to consider how best to maintain the organisation with these limited resources until more substantial future funding can be secured. 
 

Members' liability
 

None of the Directors has any beneficial interest in the company. All of the Directors are members of the company and guarantee to contribute £1 in the event of a winding up.
 

Statement of Directors' responsibilities
 

The Directors (who are also the directors of the company for the purposes of company law) are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).


Company law requires the Directors to prepare financial statements for each financial . Under company law, the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Directors are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.


The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


 

Approved by order of the members of the board of Directors and signed on their behalf by:

Brian Lambkin
Director

Hedley Abernethy
Director

Date: 22 September 2025

Page 5

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Independent Examiner's Report to the Directors of Healing Through Remembering

 
I report on the financial statements of the company for the year ended 31 December 2024 which are set out on pages 8 to 23.


Respective Responsibilities of charity Directors and Examiner


As the company's directors (and also the directors of the company for the purpose of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the company is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:


examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
 
follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act; and
 
state whether particular matters have come to my attention.


Basis of Independent Examiner's Statement


I have examined your company 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 65(9)(b) of the Charities Act.


My examination included a review of the accounting records kept by the company 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 company directors concerning any such matters.


My role is to state whether any material matters have come to my attention giving me 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 (FRS 102);

4.
that there is further information needed for a proper understanding of the accounts to be reached.



Page 6

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Independent Examiner's Statement


I have completed my 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, I have found no matters that require drawing to your attention.


This report is made solely to the company's Directors, as a body, in accordance with section 65(3)(a) of the Charities Act (Northern Ireland) 2008 and regulations made under section 66 of that ActMy work has been undertaken so that I might state to the company's Directors those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Directors as a body, for my work or for this report.


Signed:  Scott McCullough    Dated: 22 September 2025

Scott McCullough FCA     Chartered Accountants Ireland

UHY Hacker Young Fitch
Chartered Accountants
Suite 2.06
Custom House
Custom House Square
Belfast
BT1 3ET
Page 7

 
HEALING THROUGH REMEMBERING
 
(A Company Limited by Guarantee)


 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2024


Restricted funds
2024
Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
Note
        £
        £
        £
        £

Income from:







Charitable activities

3

65,554

-

65,554

51,737
 
Total income
65,554
-
65,554
51,737
Expenditure on:







Charitable activities

5

91,386

3,796

95,182

59,249
 
Total expenditure
91,386
3,796
95,182
59,249

Net movement in funds
  
(25,832)
(3,796)
(29,628)
(7,512)

Reconciliation of funds:

  





Total funds brought forward

  

56,737

27,887

84,624

92,136
 
Net movement in funds

  

(25,832)

(3,796)

(29,628)

(7,512)
 
Total funds carried forward
  
30,905
24,091
54,996
84,624

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 11 to 23 form part of these financial statements.

Page 8

 
HEALING THROUGH REMEMBERING
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: NI048343


 
BALANCE SHEET
AS AT 31 DECEMBER 2024


2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 9 
134
334

  
134
334

Current assets
  

Debtors
 10 
2,303
5,159

Cash at bank and in hand
  
77,494
100,543

  
79,797
105,702

Creditors: amounts falling due within one year
 11 
(24,935)
(21,412)

Net current assets 
  
 
 
54,862
 
 
84,290

Total assets less current liabilities
  
54,996
84,624

Net assets excluding pension asset 
  
54,996
84,624

Total net assets 
  
54,996
84,624


Charity funds
  

Restricted funds
 13 
30,905
56,737

Unrestricted funds
 13 
24,091
27,887

Total funds
  
54,996
84,624

The company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Directors and signed on their behalf by:

Brian Lambkin
Director
Hedley Abernethy
Director

Date: 22 September 2025

Page 9

 
HEALING THROUGH REMEMBERING
 
(A Company Limited by Guarantee)


 
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


The notes on pages 11 to 23 form part of these financial statements.

Page 10

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Healing Through Remembering is a private charitable company limited by guarantee and incorporated and registered in Northern Ireland under Company Registration Number NI048343.
The charitable company's registered office is situated at Suite 2.06, Custom House, Custom House Square, Belfast, BT1 3ET.
Healing Through Remembering is an extensive cross-community project made up of a diverse range of individual members with different political perspectives and social experiences.


2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Healing Through Remembering meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
2.2

Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

  
2.3

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

 
2.4

Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. 

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 11

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.4

Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Computer equipment
-
33% straight line

  
2.5

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered.  Prepayments are valued at the amount prepaid net of any trade discounts due.

  
2.6

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.


2.7

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

  
2.8

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 12

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

  
2.9

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Directors in furtherance of the general objectives of the company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Directors for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.


3.

Income from charitable activities



Restricted funds
2024
Total
funds
2024
        £
        £



Income from charitable activities - The advancement of Human Rights, Conflict Resolution or reconciliation or the promotion of Religious or Racial Harmony or Equality and Diversity

65,554

65,554




Restricted funds
2023
Total
funds
2023
        £
        £



Income from charitable activities - The advancement of Human Rights, Conflict Resolution or reconciliation or the promotion of Religious or Racial Harmony or Equality and Diversity

51,737

51,737


Page 13

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Income from charitable activities - by funder

2024
2023
£
£



International Coalition of Sites of Conscience
44
6,068

Department of Foreign Affairs and Trade: Reconciliation Fund - project 1614 - Everyday Objects Library Tour (total grant - €44,200)
-
18,224

Department of Foreign Affairs and Trade: Reconciliation Fund - project 1991 - Learning from the Past Looking to the Future (total grant - €44,200)
18,438
18,438

Department of Foreign Affairs and Trade: Reconciliation Fund - project 2445 - Ceasefire 30 (total grant - €26,000)
21,335
-

Department of Foreign Affairs and Trade: Reconciliation Fund - project 2481 - Sharing Everyday Experiences - North to South (total grant - €40,000)
11,410
-

Diversity Challenges
-
2,888

The Open University - Ceasefire 30 Project
11,300
-

Belfast City Council - Day of Reflection Consultancy
1,500
1,225

David Stevens Legacy Grant
-
2,950

Screening Violence site visit
-
1,750

ISOSC Site visit
-
194

Dominican Ministry Fund - Day of Reflection Art Awards 2024
253
-

Talks and presentations - various
1,274
-

65,554
51,737


5.

Analysis of expenditure on charitable activities


Summary by fund type




Restricted funds
2024
Unrestricted funds
2024
Total
2024
        £
        £
        £




The advancement of Human Rights, Conflict Resolution or reconciliation or the promotion of Religious or Racial Harmony or Equality and Diversity

91,386

3,796

95,182




Restricted funds
2023
Total
2023
        £
        £



The advancement of Human Rights, Conflict Resolution or reconciliation or the promotion of Religious or Racial Harmony or Equality and Diversity

59,249

59,249


Page 14

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.

Analysis of expenditure by activities




Activities undertaken directly
2024
Support costs
2024
Total
funds
2024
        £
        £
        £




The advancement of Human Rights, Conflict Resolution or reconciliation or the promotion of Religious or Racial Harmony or Equality and Diversity

80,741

14,441

95,182






Activities undertaken directly
2023
Support costs
2023
Total
funds
2023
        £
        £
        £




The advancement of Human Rights, Conflict Resolution or reconciliation or the promotion of Religious or Racial Harmony or Equality and Diversity

45,803

13,446

59,249



Page 15

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.Analysis of expenditure by activities (continued)

Analysis of direct costs



Conflict resolution
2024
Total
funds
2024
        £
        £



Depreciation

200

200

Transport and storage

10,121

10,121

Office administration

1,100

1,100

Bank fees and charges

223

223

Staff travel costs

1,815

1,815

Insurance

2,489

2,489

Rent

4,224

4,224

Printing, stationery and postage

8,542

8,542

Events and venue hire

3,240

3,240

Consultancy fees

33,091

33,091

Subscriptions

286

286

Website and software

4,076

4,076

Other travel costs

160

160

Staff wages & salaries

9,976

9,976

Staff pensions

1,198

1,198



80,741
80,741



Page 16

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Conflict resolution
2023
Total
funds
2023
        £
        £



Depreciation

273

273

Transport and storage

7,788

7,788

Office administration

394

394

Bank fees and charges

219

219

Staff travel costs

2,434

2,434

Insurance

2,279

2,279

Rent

3,848

3,848

Printing, stationery and postage

767

767

Events and venue hire

798

798

Consultancy fees

13,495

13,495

Subscriptions

418

418

Website and software

2,361

2,361

Other travel costs

208

208

Staff wages & salaries

9,323

9,323

Staff pensions

1,198

1,198



45,803
45,803

Analysis of support costs



Total
funds
2024
Total
funds
2023
        £
        £



Accountancy

3,267

2,925
 
Staff wages & salaries

9,976

9,323
 
Staff pensions

1,198

1,198
 


14,441
13,446

Page 17

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.

Independent examiner's remuneration

2024
2023
£
£

Fees payable to the company's independent examiner for the independent examination of the company's annual accounts
1,860
1,790

Fees payable to the company's independent examiner in respect of:

All assurance services not included above
740
719

All other services not included above
667
416


8.


Directors' remuneration and expenses

During the year, no Directors received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 December 2024, no Director expenses have been incurred (2023 - £NIL).


9.


Tangible fixed assets




Computer equipment

£


Cost or valuation

At 1 January 2024
819


At 31 December 2024

819


Depreciation

At 1 January 2024
485

Charge for the year
200


At 31 December 2024

685


Net book value


At 31 December 2024
134


At 31 December 2023
334

Page 18

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.



Debtors


2024
2023
£
£


Due within one year

Prepayments and accrued income
2,303
5,159

2,303
5,159


11.



Creditors: Amounts falling due within one year


2024
2023
£
£


Other taxation and social security
200
200

Other creditors
22,177
18,438

Accruals and deferred income
2,558
2,774

24,935
21,412


12.



Financial instruments


2024
2023
£
£

Financial assets

Financial assets measured at fair value through income and expenditure
77,494
100,543


Financial assets measured at fair value through income and expenditure comprise cash and cash equivalents.

Page 19

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.

Statement of funds


Statement of funds - current year

Balance at 1 January 2024
£
Income
£
Expenditure
£
Balance at 31 December 2024
£

Unrestricted funds





Designated funds






Designated Funds - all funds

13,249

-

-

13,249
 

General funds






General Funds - all funds

14,638

-

(3,796)

10,842
 
Total Unrestricted funds




27,887

-

(3,796)

24,091

Restricted funds






Restricted Fund 1

56,737

65,554

(91,386)

30,905
 

Total of funds


84,624
65,554
(95,182)
54,996

Page 20

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.

Statement of funds (continued)



Statement of funds - prior year

Balance at
1 January 2023
£
Income
£
Expenditure
£
Balance at
31 December 2023
£

Unrestricted funds





Designated funds






Designated Funds - all funds

13,248

-

-

13,248
 

General funds






General Funds - all funds

14,639

-

-

14,639
 
Total Unrestricted funds




27,887

-

-

27,887


Restricted funds






Restricted Fund 1

64,249

51,737

(59,249)

56,737
 


Total of funds


92,136
51,737
(59,249)
84,624


14.

Summary of funds


Summary of funds - current year

Balance at 1 January 2024
£
 
Income
£
 
Expenditure
£
 
Balance at 31 December 2024
£
 
Designated funds

13,249

-

-

13,249
 
General funds

14,638

-

(3,796)

10,842
 
Restricted funds

56,737

65,554

(91,386)

30,905
 


84,624
65,554
(95,182)
54,996

Page 21

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

14.

Summary of funds (continued)


Summary of funds - prior year

Balance at
1 January 2023
£
 
Income
£
 
Expenditure
£
 
Balance at
31 December 2023
£
 
Designated funds

13,248

-

-

13,248
 
General funds

14,639

-

-

14,639
 
Restricted funds

64,249

51,737

(59,249)

56,737
 


92,136
51,737
(59,249)
84,624


15.

Analysis of net assets between funds

Analysis of net assets between funds - current period

Restricted funds
2024
Unrestricted funds
2024
Total
funds
2024
        £
        £
        £



Tangible fixed assets

-

134

134

Current assets

30,905

48,892

79,797

Creditors due within one year

-

(24,935)

(24,935)

Total 


30,905
24,091
54,996



Analysis of net assets between funds - prior period

Restricted funds
2023
Unrestricted funds
2023
Total
funds
2023
        £
        £
        £



Tangible fixed assets

-

334

334

Current assets

56,737

48,965

105,702

Creditors due within one year

-

(21,412)

(21,412)

Total 

56,737
27,887
84,624


16.


Commitments

As at 31 December 2024 the charitable company had no commitments.

Page 22

 
HEALING THROUGH REMEMBERING

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

17.


Controlling party

The ultimate controlling party is the Board of Directors who are also Trustees of the charitable company.


18.


Going Concern

The company's charitable activities, together with the factors likely to affect its future development, performance and position are set out in the Directors' Report. The financial position of the charity, along with its policies and processes for maintaining current activity, managing its funding and its financial risk management are also set out in the Directors' Report.
The charity meets its day to day working capital requirements through third party funding. The current economic conditions create some uncertainty over the levels of the funding that will be available in future periods, although the directors are of the opinion that the third party funders will continue to provide adequate funds.
The charity's forecasts and projections, taking account of reasonably possible changes in operating performance, show that the company will be able to operate within its current facilities. The company has ongoing discussions with funders and at this stage no matters have been drawn to its attention to suggest that funding renewals may not be forthcoming on acceptable terms.
After making enquiries, the Directors have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. Accordingly the Directors continue to adopt the going concern basis in preparing the annual report and accounts.

Page 23