International Peace Education Resources (IPER) Charity Accounts

COMPANY REGISTRATION NUMBER: NI667552

CHARITY REGISTRATION NUMBER: NI108297

International Peace Education Resources (IPER)

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2026

International Peace Education Resources (IPER)

Company Limited by Guarantee

Financial Statements

Year ended 31st March 2026

	Page

Trustees' annual report (incorporating the directors' report)	1

Independent examiner's report to the trustees	5

Statement of financial activities (including income and expenditure account)	7

Statement of financial position	8

Notes to the financial statements	9

International Peace Education Resources (IPER)

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report)

Year ended 31st March 2026

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2026 .

Reference and administrative details

Registered charity name	International Peace Education Resources (IPER)

Charity registration number	NI108297

Company registration number	NI667552

Principal office and registered	91 Clady Road
office	Portglenone
	BT44 8LB

The trustees

	Ms S G Gordon
	Prof D Kew
	Ms F A McCartney
	Prof R H Mac Ginty
	Rev T McRoberts
	Ms N Walaza

Company secretary	Prof Marie Breen-Smyth

Independent examiner	Donaldson & Thompson Chartered Accountants
	3 Limavady Road
	Londonderry
	BT47 6JU

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 7th February 2020 and registered with the Charity Commission for Northern Ireland on 17th September 2021 under charity number NIC108297. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Objectives and activities

Advance the education about methods of peacebuilding.

Advance education about violence and its consequences.

Promote non-violence, conflict resolution, restorative practices and peaceful methods of managing conflict and differences.

Support positive community leadership in communities and organisations affected by violence.

Build, encourage and support positive relationships between legal authorities and communities and organisations affected by violence.

Provide opportunities for international learning, exchange and dialogue for students and community workers from Northern Ireland, United States, Europe, and other locations.

Promote the value of education about peace and the value of dialogue as a method of community development in the area of benefit in Northern Ireland and beyond:

To encourage collaborative international research, knowledge development and collegiality between international and local participants in the area of benefit:

To afford educational opportunities to a wide range of participants in the area of benefit, particularly in the greater Armagh area and elsewhere in Northern Ireland, including those with limited access to such education and training.

How to achieve objectives

(I) By providing support at local level for building positive relationships between stakeholders and the authorities;

(II) By creating opportunities to build new networks of relationships at local and international levels;

(III) By the provision of training and educational courses and events for local and international participants.

(IV) By working in partnership and cooperation with educational institutions, community organisations and other relevant bodies to deliver training, courses, and events.

(V) Bring together in conference representatives of voluntary organisations, Government departments, statutory authorities, and individuals.

(VI) Co-operate and enter into arrangements with any authorities, national, local, or otherwise.

(VII) Arrange and provide for, either alone or with others, the holding of exhibitions, meetings, lectures, classes, seminars, or training courses.

(VIII) Collect and disseminate information on all matters relating to its objects, and to exchange such information with other bodies having similar objects whether in the United Kingdom or elsewhere.

(IX) Organise and deliver an annual accredited course in peacebuilding for international students and located in Northern Ireland.

Achievements and performance

Our work in 2025-2026 was focused on work associated with supporting moves away from violence by individuals and groups at community level and the building of relationships of trust and mutual benefit between the authorities and those affected by, or previously involved in, violence.

We were greatly heartened by the announcement in early 2025 by the Secretary of State for Northern Ireland, Rt Hon Hilary Benn of the appointment of an Independent Expert to scope the feasibility of a process of paramilitary transition. Once appointed, we contacted the Independent Expert to pledge our support for her working.

Our work this year involved working closely with public agencies, chiefly the PSNI and the NIHE and chairing meetings between then and local communities in order to empower local communities to address their grievances in terms of neglect or lack of responsiveness on the part of the authorities by dealing directly with these authorities rather than relying on paramilitaries to use the power of threat. This work involved basic community development work within underserved communities, assisting with formation of local groups, supporting them to obtain charitable status, funding and skills of running organisations. Much of this work was focused in the Ballymena area. This work was greatly assisted by an intern from the University of Chicago who worked with IPER for a semester and who was based for the duration of her internship in Ballyment. IPER provided supervision, academic support and assessment for the University at the end of the internship.

Following the riots of 2025, the PSNI asked if we could support a group of women to focus on all violence against women and girls as a way of focusing attention of local people on a much more ubiquitous issue following the scapegoating of minorities following an alleged rape attributed to Roma teenagers. Mid East Antrim Council initially refused to work with these women on the grounds that the work was too controversial. IPER's work focused on assisting them to form as a group, connecting them with local agencies, helping them to set short and medium term goals, hold an AGM and begin to formulate a program of activities. This work was greatly supported by the PSNI initially, and gradually other agencies began to become involved, although it took a great deal of work to engage some of them. A second student, a postgraduate law student based in Ballymena and keen to get experience in community law issues volunteered with IPER to support the women to participate in the public consultation on the Sentencing Bill with a view to rendering the legislation capable of providing more effective remedies for violence against women and girls. Group members, most of whom where survivors of violence against women and girls, including some young women under the age of 16, were shown how to prepare submissions to the consultation and supported to do so. The group is now formed and operational and IPER has withdrawn whilst the law student is willing to continue to support the group.

IPER also embarked on analysis of PSNI dataset on paramilitary crime from 1998- 2023 with the support of a data analyst from University of Durham. These data are analysed over time and location, specificallly urban- rural location and according to the type of crime and the community background of the paramilitary concerned. Draft reporting on these data was delayed due to the difficulty in obtaining the requisite expertise in mapping the data to better demonstration geographical distribution. Thanks again to Durham University we were able to obtain the asistance of an academic with the requisite expertise on a pro bono basis and the paper is now ready for distribution following final proof reading. This has also been delayed by the appointment of both the data analyst and the author to demanding roles.

However, in the course of the analysis the results were shared on an ongoing basis. IPER's Annual General meeting in 2005 was focused on presenting the results of the data at that time. Our annual general meeting was attended by a wide range of stakeholders from government, the voluntary sector, policy makers, church representatives, police, academics, activists and those close to the paramilitary groups. There was an opportunity for informal networking followed by a presentation on the aims and goals of our work.

Subsequently later iterations of the data analysis was presented to both the Independent Monitoring Commission and the Independent Expert who is commissioned to report on the feasibility of establishing mechanisms for paramiltiary transition. The final paper will be circulated by email to all stakeholders and interested parties, since, following the disbandment of IPER, the website will be deactivated in due course.

Fund-raising to support this work met with only moderate success and the results can be seen in the accounts section of this report. Thus all of the work, with the exception of the statistical data analysis, was carried out by volunteer labour. Unfortunately, this is not sustainable in the long term and the appointment of key personnel to other demanding roles means that voluntary labour can no longer be relied upon. This has led to the decision to wind up the operation, which fortuitously coincides with the publication of the recommendations of the Independent Expert. These support the contention that IPER has made from the outset, that a formal path of paramilitary transition is the method of ending paramilitarism that has the optimal chance of success. As a voluntary group, our statements on this topic have lacked the authority vested in the Independent Expert by the two governments. Thus it is fitting that IPER stands down its operations at a time when independent expertise is advocating a path that we have long promoted.

We are deeply grateful to our board members who have served faithfully and have supported the work throughout the time of our work. We are especially grateful to the agencies, especially the PSNI and the Irish Secretariat who have been wise and constant friends to the work, but most of all to those in local communities, the community activists to the like-minded campaigners and many others who trusted us enough to work with us, we are forever grateful.

Financial review

The results for the year are contained in the financial statements attached.

Plans for future periods

At the AGM in October 2026, IPER will evaluate the past work carried out, its effects and progress made towards our goals to date and decide on the future of IPER. The results of this exercise will determine our plans for the future.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report (incorporating the directors' report) was approved on 19 October 2026 and signed on behalf of the board of trustees by:

Ms F A McCartney	Prof R H Mac Ginty
Trustee	Trustee

International Peace Education Resources (IPER)

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of International Peace Education Resources (IPER)

Year ended 31st March 2026

I report on the financial statements for the year ended 31st March 2026, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity 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;

- 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 my attention.

Basis of independent examiner's report

I have examined your charity 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. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me 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.

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.

Donaldson & Thompson Chartered Accountants

Independent Examiner

3 Limavady Road Londonderry BT47 6JU

19th October 2026

International Peace Education Resources (IPER)

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31st March 2026

	2026		2025
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Charitable activities	5	16,018	16,018	7,900
		--------	--------	-------
Total income		16,018	16,018	7,900
		--------	--------	-------

Expenditure

Expenditure on charitable activities	6,7	14,336	14,336	6,745
		--------	--------	-------
Total expenditure		14,336	14,336	6,745
		--------	--------	-------

	--------	--------	-------
Net income and net movement in funds	1,682	1,682	1,155
	--------	--------	-------

Reconciliation of funds

Total funds brought forward	6,060	6,060	4,905
	--------	--------	-------
Total funds carried forward	7,742	7,742	6,060
	--------	--------	-------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

International Peace Education Resources (IPER)

Company Limited by Guarantee

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Current assets

Cash at bank and in hand	9,002	7,110

Creditors: amounts falling due within one year	12	1,260	1,050
		-------	-------
Net current assets		7,742	6,060
		-------	-------
Total assets less current liabilities		7,742	6,060
		-------	-------
Net assets		7,742	6,060
		-------	-------

Funds of the charity

Unrestricted funds		7,742	6,060
		-------	-------
Total charity funds	13	7,742	6,060
		-------	-------

For the year ending 31st March 2026 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

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

These financial statements were approved by the board of trustees and authorised for issue on 19 October 2026 , and are signed on behalf of the board by:

Ms F A McCartney	Prof R H Mac Ginty
Trustee	Trustee

International Peace Education Resources (IPER)

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31st March 2026

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is 91 Clady Road, Portglenone, BT44 8LB.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

International Peace Education Resources (IPER) is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

5. Charitable activities

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Other income from charitable activities - HISC	6,000	–	6,000
Other income from charitable activities - Social Change	–	–	–
Other income from charitable activities - Dep of Foreign Affairs	6,018	–	6,018
Other income from charitable activities type - The Quaker Society	4,000	–	4,000
	--------	----	--------
	16,018	–	16,018
	--------	----	--------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Other income from charitable activities - HISC	–	1,400	1,400
Other income from charitable activities - Social Change	6,500	–	6,500
Other income from charitable activities - Dep of Foreign Affairs	–	–	–
Other income from charitable activities type - The Quaker Society	–	–	–
	-------	-------	-------
	6,500	1,400	7,900
	-------	-------	-------

6. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Peace education	13,043	–	13,043
Support costs	1,293	–	1,293
	--------	----	--------
	14,336	–	14,336
	--------	----	--------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Peace education	3,961	1,298	5,259
Support costs	1,486	–	1,486
	-------	-------	-------
	5,447	1,298	6,745
	-------	-------	-------

7. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2026	Total fund 2025
	£	£	£	£
Peace education	13,043	–	13,043	5,259
Governance costs	–	1,293	1,293	1,486
	--------	-------	--------	-------
	13,043	1,293	14,336	6,745
	--------	-------	--------	-------

8. Analysis of support costs

	Peace education	Total 2026	Total 2025
	£	£	£
Governance costs	1,293	1,293	1,486
	-------	-------	-------

9. Independent examination fees

	2026	2025
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	270	250
Other financial services	990	1,106
	-------	-------
	1,260	1,356
	-------	-------

10. Staff costs

The average head count of employees during the year was Nil (2025: Nil).

No employee received employee benefits of more than £60,000 during the year (2025: Nil).

11. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

12. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals and deferred income	1,260	1,050
	-------	-------

13. Analysis of charitable funds

Unrestricted funds

	At 1 Apr 2025	Income	Expenditure	Transfers	At 31 Mar 2026
	£	£	£	£	£
General funds	6,060	16,018	(14,336)	–	7,742
	-------	--------	--------	----	-------

	At 1 Apr 2024	Income	Expenditure	Transfers	At 31 Mar 2025
	£	£	£	£	£
General funds	4,905	6,500	(5,447)	102	6,060
	-------	-------	-------	----	-------

Restricted funds

	At 1 Apr 2025	Income	Expenditure	Transfers	At 31 Mar 2026
	£	£	£	£	£
Restricted Fund	–	–	–	–	–
	----	----	----	----	----

	At 1 Apr 2024	Income	Expenditure	Transfers	At 31 Mar 2025
	£	£	£	£	£
Restricted Fund	–	1,400	(1,298)	(102)	–
	----	-------	-------	----	----

14. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2026
	£	£
Current assets	9,002	9,002
Creditors less than 1 year	(1,260)	(1,260)
	-------	-------
Net assets	7,742	7,742
	-------	-------

	Unrestricted Funds	Total Funds 2025
	£	£
Current assets	7,110	7,110
Creditors less than 1 year	(1,050)	(1,050)
	-------	-------
Net assets	6,060	6,060
	-------	-------