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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 2025
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
CONTENTS
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Reference and Administrative Details of the Company, its Directors and Advisers
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Independent Examiner's Report
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Statement of Financial Activities
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Notes to the Financial Statements
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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 2025
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Claire Hackett (resigned 20 October 2025)
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Hedley Abernethy, Honorary Treasurer
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Brian Lambkin, Chairperson
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Oliver Wilkinson, Honorary Secretary
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Company registered number
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Charity registered number
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Suite 2.06, Custom House
Custom House Square
Belfast
BT1 3ET
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UHY Hacker Young Fitch
Chartered Accountants
Suite 2.06
Custom House
Custom House Square
Belfast
BT1 3ET
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Ulster Bank (NI) City Office
11-16 Donegall Square East
Belfast
BT1 5HD
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CMG Cunningham Dickey Solicitors
18 May Street
Belfast
BT1 4NL
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Page 1
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
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 2025 to 31 December 2025. 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, exhibitions, dramas, discussion papers and events 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 Thursday 10th October 2024, in room BC04 112, Ulster University, 2-24 York Street, Belfast, BT15 1AP and, Monday 20th October 2025, in room BD-04-027, Ulster University, 2-24 York Street, Belfast, BT15 1AP. New directors are sought and appointed by the Board as required.
Page 2
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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 2025 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 2025, 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
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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 in the Irish Republic and went to the Peace Museum, Saltaire, Leeds. Events were held in the Peace Museum and also in an Irish Centre in Hammersmith. The Exhibition was also hosted by St Annes Cathedral Belfast during the year.
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 Saturday 21 June 2025. In conjunction with Belfast City Council a reflective space was created in Belfast City Hall and activities were run for several hours. HTR also supported the ecumenical Day of Reflection service held by Corrymeela Community and other groups and individuals at St Peter’s Cathedral, Belfast. The Day was also marked and promoted on social media by other groups and organisations.
The Stories Network continued to consider information and resources to aid story gathering projects. HTR held a position on the management group which coordinated the Conflict Legacy Interpretative Network consisting of museums and exhibitions relating to the conflict in and about Northern Ireland.
Publications
• Annual Report 2025
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 2025, the organisation’s reserves are above this target.
Page 4
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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 Day of Reflection will continue to be marked with Belfast City Council and Corrymeela. The ‘Everyday Objects Transformed by Conflict’ exhibition will continue to be publicly accessible. It is planned to take the Exhibition to Dublin 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 year. 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:
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Hedley Abernethy
Director
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Page 5
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
Independent Examiner's Report to the Directors of Healing Through Remembering
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I report on the financial statements of the company for the year ended 31 December 2025 which are set out on pages 8 to 22.
Respective Responsibilities of charity Directors and Examiner
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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
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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:
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that accounting records were not kept in accordance with section 386 of the Companies Act 2006;
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that the accounts do not accord with those accounting records;
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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);
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that there is further information needed for a proper understanding of the accounts to be reached.
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Page 6
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Independent Examiner's Statement
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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 Act. My 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 FCA Dated: 7 September 2026
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
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2025
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Total funds brought forward
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Total funds carried forward
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The Statement of Financial Activities includes all gains and losses recognised in the year.
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The notes on pages 11 to 22 form part of these financial statements.
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Page 8
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
REGISTERED NUMBER: NI048343
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Net assets excluding pension asset
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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:
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Hedley Abernethy
Director
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Page 9
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The notes on pages 11 to 22 form part of these financial statements.
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Page 10
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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
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Basis of preparation of financial statements
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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.
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.
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.
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Tangible fixed assets and depreciation
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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
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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Tangible fixed assets and depreciation (continued)
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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:
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.
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.
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Liabilities and provisions
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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.
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.
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.
Page 12
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Income from charitable activities
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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
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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
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Income from charitable activities - by funder
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International Coalition of Sites of Conscience
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Department of Foreign Affairs and Trade: Reconciliation Fund - project 1991 - Learning from the Past Looking to the Future (total grant - €44,200)
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Department of Foreign Affairs and Trade: Reconciliation Fund - project 2445 - Ceasefire 30 (total grant - €26,000)
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Department of Foreign Affairs and Trade: Reconciliation Fund - project 2481 - Sharing Everyday Experiences - North to South (total grant - €40,000)
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Department of Foreign Affairs and Trade: Reconciliation Fund - Everyday Experiences - West to East project (total grant - €40,000)
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The Open University - Ceasefire 30 Project
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Belfast City Council - Day of Reflection Consultancy
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Dominican Ministry Fund - Day of Reflection
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Dominican Ministry Fund - Day of Reflection Art Awards
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Talks and presentations - various
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Page 13
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Analysis of expenditure on charitable activities
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The advancement of Human Rights, Conflict Resolution or reconciliation or the promotion of Religious or Racial Harmony or Equality and Diversity
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The advancement of Human Rights, Conflict Resolution or reconciliation or the promotion of Religious or Racial Harmony or Equality and Diversity
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Analysis of expenditure by activities
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Activities undertaken directly
2025
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The advancement of Human Rights, Conflict Resolution or reconciliation or the promotion of Religious or Racial Harmony or Equality and Diversity
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Activities undertaken directly
2024
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The advancement of Human Rights, Conflict Resolution or reconciliation or the promotion of Religious or Racial Harmony or Equality and Diversity
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Page 14
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
6.Analysis of expenditure by activities (continued)
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Printing, stationery and postage
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Page 15
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
6.Analysis of expenditure by activities (continued)
Analysis of direct costs (continued)
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Printing, stationery and postage
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Analysis of support costs
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Page 16
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Independent examiner's remuneration
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Fees payable to the company's independent examiner for the independent examination of the company's annual accounts
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Fees payable to the company's independent examiner in respect of:
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All assurance services not included above
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All other services not included above
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Directors' remuneration and expenses
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During the year, no Directors received any remuneration or other benefits (2024 - £NIL).
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During the year ended 31 December 2025, no Director expenses have been incurred (2024 - £NIL).
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Page 17
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Prepayments and accrued income
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Accruals and deferred income
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Financial assets measured at fair value through income and expenditure
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Financial assets measured at fair value through income and expenditure comprise cash and cash equivalents.
Page 18
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Statement of funds - current year
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Balance at 1 January 2025
£
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Balance at 31 December 2025
£
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Designated Funds - all funds
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General Funds - all funds
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Page 19
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Statement of funds (continued)
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Statement of funds - prior year
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Balance at
1 January 2024
£
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Balance at
31 December 2024
£
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Designated Funds - all funds
|
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General Funds - all funds
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Summary of funds - current year
|
|
|
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|
Balance at 1 January 2025
£
|
|
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|
Balance at 31 December 2025
£
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Page 20
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|
HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
|
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Summary of funds (continued)
|
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Summary of funds - prior year
|
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Balance at
1 January 2024
£
|
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|
Balance at
31 December 2024
£
|
|
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Analysis of net assets between funds
|
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Analysis of net assets between funds - current year
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Creditors due within one year
|
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Analysis of net assets between funds - prior year
|
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Creditors due within one year
|
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As at 31 December 2025 the charitable company had no commitments.
Page 21
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HEALING THROUGH REMEMBERING
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The ultimate controlling party is the Board of Directors who are also Trustees of the charitable company.
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 22
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