Irish Red Cross Annual Report & Consolidated Financial Statement
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 3 4 CONTENTS
Directors and Administrative Information 3 – Competitions 25 – First Aid Education European Network (FAEEN) 27 Foreword 4 – European Congress on Resuscitation (ECR) 27 – Clinical Audits 27 Structure, Governance & Management 6 Aims of the Charity 6 International 29 Legal Status 6 Migration 30 Organisational Structure 7 International Humanitarian Law (IHL) 31 Risk Management 8 Restoring Family Links (RFL) 32 – The Red Cross Tracing Service 34 National 9 – The ICRC Travel Document 34 Activity Report 10 Statutory Meetings 35 – Irish Red Cross Fire and Emergency Support Service (FESS) 10 International Programmes 36 – Community First Responder (CFR) Group 11 – Niger 36 – First Aid at Events 11 – Ebola 37 – Ambulance Transport 11 – South Sudan 37 Storms and Floods 12 – India 38 Health & Social Care 14 – Nepal 38 – Hand Care 14 – Philippines 39 – Skin Camouflage 14 – Syria 40 – Merchant’s Quay Project 14 – Iraq 40 – Carer Of The Year 14 – Occupied Palestinian Territories 40 – Health Checks 15 – Homelessness 15 Financial Performance 41 Community Based Health & First Aid in Irish Prison 16 Youth 18 Accounting Records 45 Volunteer Membership 20 Accounting Records 46 – European Network for the Development of Volunteers 21 Statement Of Directors’ Responsibilities 47 – Officer rainingT Conferences 21 Independent Auditor’s Report 48 Vulnerability & Capacity Assessment 22 Statement Of Financial Activities 49 Training 23 Statement Of Financial Position 50 – Commercial Training 23 Cash Flow Statement 51 – National Training Services 23 Notes To The Financial Statement 52 – Controlled Drugs Licence 25 – Continuing Professional Competence 25
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 1 2 DIRECTORS AND ADMINISTRATIVE INFORMATION
About Us The Irish Red Cross Society is registered in Ireland as a charity. Senior Management Team
Governing Document The Irish Red Cross Society was established in Ireland in 1939 Secretary General Liam O’Dwyer (Appointed October 2015) and is governed under the terms of the Red Cross Act 1938, Head of International (SI) 206/139. and National Services John Roche Charity Number CHY3950 Head of Fundraising Danny Curran Head of Youth and Charity Regulatory Volunteer Division Sandra Stanley Authority Number 2000946 Head of Finance Rory O’Sullivan National Office 16 Merrion Square, Dublin 2.
Directors Solicitors Maxwells Solicitors Byrne Wallace 19 Herbert Place 87–88 Harcourt Street Chairperson: Pat Carey Dublin 2 Dublin 2 Vice Chairperson: Tom Horwell Secretary: Barry O’Donovan Auditors BDO Treasurer: Sheila Callan Registered Auditors Beaux Lane House Board Members: Mary Flaherty (Term completed July 2016) Kieran Meehan (Re-elected July 2016) Mercer Street Lower Ivor Gleeson (Term completed July 2016) Dublin 2 Ann McDermott (Term completed July 2016) Julie O’Brien (Elected July 2016) Principal Bankers Bank of Ireland Allied Irish Bank Brian Byrne (Elected July 2016) 2 College Green 40/41 Westmoreland Street Colin Wilson Dublin 2 Dublin 2 Cliona Lehane Sean Mason Darren Ryan Maura Lowry
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 3 FOREWORD FROM THE IRISH RED CROSS CHAIRMAN & SECRETARY GENERAL
But it also provoked some remarkable outpourings of generosity; as thousands of people in Ireland donated money, and pledged goods, accommodation and services for people on the migration trail. The commitment of the Irish Naval service in their heroic mission to rescue desperate people exploited by traffickers was another exceptional expression of Irish solidarity.
From all along the migration trail, we saw images of Red Cross and Red Crescent personnel Pat Carey Liam O’Dwyer working compassionately and determinedly; meeting and aiding migrants on Europe’s coastlines Chairman Secretary General and along land routes, as over one million people took on life-threatening journeys to reach countries in Europe and beyond. 2015 will be remembered by many as the year when Europe and the Middle East was confronted with the greatest movement of migrants since World War 2. The misery and desperation of the people on the migration trail has challenged us all. In a year when the Red Cross Red Crescent Movement around the world celebrated and reflected on The year was defined for many by the image of three-year-old Alan Kurdi’s body washed up our Fundamental Principles, 50 years after they were agreed in Vienna in 1965, strong global on the shore of Bodrum in Turkey. There was a public outburst of grief, anger and frustration political leadership was worryingly absent. at how such appalling occurrences could be allowed to continue; and how the global political reaction to the migration crisis was so slow – “pass the parcel” seemed to be the only strategy, At home, it was the year when the Irish government requested the Irish Red Cross to work as as thousands died in the Mediterranean. a close collaborator in preparing for the arrival of 4,000 migrants over the coming years. This challenge has been willingly taken up by the Irish Red Cross’ 4971 volunteers.
There was also crisis at home, as weeks of storms posed unprecedented challenges to Volunteers have been, and will continue to be, a communities in many parts of our country. key part of what inspires our communities and We saw the work of Irish Red Cross volunteers in their communities, evacuating families from what makes Ireland that bit different. their flooded homes, driving children to school, taking patients to hospitals and delivering fodder to stranded animals.
4 Further, our staff managed the Government’s Emergency Humanitarian Flood Schemes, The community and voluntary sector in Ireland has made an enormous contribution to the assisting 358 small businesses, sports, community and voluntary groups around the country. life and spirit of the country. Volunteers have been, and will continue to be, a key part of what Together they helped in no small way to support the capacity of communities to tackle local inspires our communities and what makes Ireland that bit different. challenges in their own way. Looking beyond Ireland again, the work of our International Department in Niger, the Philippines, The Fundamental Principles of the Red Cross Red Crescent Movement were celebrated right India and Nepal continued in 2015. The focus of so much of this work has been to enable through the year as our volunteers carried out their duties and tasks with dedication and communities to be self-sufficient and resilient. professionalism and with their uniquely Irish good humour. They made the difference that matters in their many acts of kindness to hospital patients, the elderly, the lonely and isolated; Irish Aid, which part fund our work in Niger, completed a partnership audit of the Irish Red Cross empowering communities through first aid training and social support programmes. in 2015, which confirmed that the operational standards of our work met the criteria set by the Irish Government. Some of the most vibrant activities of the year were those organised by our First Aid competitions teams and Irish Red Cross Youth. Both were focussed on the celebration of Finally, we offer our thanks and appreciation to our Board of Directors, volunteers and staff for participation, learning and development. their continued dedication to our great humanitarian organisation.
The Irish Red Cross strategy ‘The Way to 2018’ continues to be rolled out in 2015, with continued focus on the Vulnerability and Capacity Assessment (VCA) project, which is being embraced by Irish Red Cross Areas and Branches. VCA develops cooperation and collaboration within our communities led by Irish Red Cross volunteers. Pat Carey Liam O’Dwyer Chairman Secretary General One of the outstanding examples of our commitment to developing individual and community resilience, was in the continued success of our Community-based Health & First Aid (CBHFA) prison programme and its ground-breaking impact on inmate communities. We thank all the agencies involved in the programme and congratulate them on their vision and dedication to working with the programme.
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 5 STRUCTURE, GOVERNANCE & MANAGEMENT The directors present their report and financial statements for the year ended 31 December 2015. AIMS OF THE CHARITY LEGAL STATUS
Our mission is to provide care to the most vulnerable at home and abroad in peace, crisis The Irish Red Cross Society was formally established in 1939 under the terms of the Red and disaster. Cross Act 1938, Statutory Instrument 206/139.
We do this by implementing the Red Cross Charter: preventing and alleviating human suffering, The Society’s constitution was initially based on this statutory instrument and includes protecting life and health, ensuring respect for human beings and continually delivering a high- amendments for the Geneva Conventions of 1949, their additional Protocols of 1977 and 2005 quality humanitarian service to society at home and abroad. (the Geneva Conventions) to which Ireland is a party, together with Acts of the Oireachtas and relevant provisions of the International Federation of Red Cross & Red Crescent Societies. The As Ireland’s leading emergency-response charity, 98 staff and 4,791 volunteers pursue these Society’s constitution was further amended in 2012 by internally ratified changes. goals here in Ireland and overseas. The legal objectives of the society are to furnish volunteer aid to the sick, wounded and Our work includes emergency response, health & social care and building resilience at community shipwrecked at sea or armed forces in time of war; to furnish relief to prisoners of war and to such level. civilians as are protected persons; in time of peace or war to carry on and assist in work for the improvement of health, the prevention of disease and the mitigation of suffering throughout the We operate in our own right, but also as part of the wider International Federation of Red Cross world; to act in case of armed conflict, and in peacetime to prepare to act, in all the fields covered and Red Crescent Societies, the world’s largest humanitarian network with 13 million volunteers by the 1949 Geneva Conventions and their additional protocols of 1977 and 2005 and on behalf across 189 countries. of all war victims, both civilian and military.
Our corporate strategy has recently been reviewed and consulted upon with our members and Such legal frameworks underline the importance of the Irish Red Cross Society as an auxiliary to key stakeholders. This resulted in our strategic plan, ‘The Way to 2018’, which sets out an exciting the public authorities in the humanitarian field, be it in situations of armed conflict or natural or vision of growth and development for the society in the period 2013-2018. man-made disasters.
The Irish Red Cross Society is a member of the International Federation of Red Cross & Red Crescent Societies.
6 ORGANISATIONAL STRUCTURE
The General Assembly is the highest deliberative authority of the Irish Red Cross Society. and various presentations, updates and training opportunities are provided to ensure they are It elects the majority of the members to the Board of Directors. appropriately prepared for their roles.
GENERAL ASSEMBLY The Board of Directors recognises that it has responsibility to ensure the society has effective risk Under our Constitution enacted in April 2012, more than 75 per cent of the members of the management and control processes in place and is committed to moving to full compliance with General Assembly are elected as representatives of regional areas by the local membership of the Code of Practice for Good Governance of Community, Voluntary and Charitable Organisations the Society. The remaining members are the Chair, a member elected by Irish Red Cross Youth, in Ireland (Governance Code). the National Director of Units, representatives from Government, non-members chosen for their specific competencies and two nominees of the Chairperson. The Board of Directors met on nine occasions in the course of 2015 and conducted regular reviews of the society’s system of internal controls, performance reporting, policies and procedures. This BOARD OF DIRECTORS ensured that expenditure was appropriate and reasonable, funds were spent or managed in The Board of Directors is formed by the election of twelve Board members from among the accordance with approved procedures, investments were carefully managed, and a full and General Assembly members, to include the Chairperson and three Honorary Officers – Vice accurate account was maintained of all financial transactions. An Audit Committee is in operation Chairperson, Honorary Secretary and Honorary Treasurer. to support the Board in meeting this obligation.
An additional two Board members are added through nominations from the Chair, with the The Board is supported in its work by a number of Working Groups namely; intention of adding to the Board’s depth, expertise and diversity. Directors can serve up to two terms of three years, after which they are obliged to stand down for a minimum three year term. Training Fleet Management Membership Youth MANAGEMENT AND DECISION MAKING National Safeguarding Committee Health & Social Care The Board of Directors is vested with all the necessary powers to carry out the aims of the society. (formerly National Child Protection & Finance The focus of the Board is more particularly on matters of policy and oversight. It works closely with Garda Vetting Committee) International Advisory Group the Secretary General, senior secretarial staff and the Chairpersons of the various Working and Governance Advisory Groups who together are tasked with the implementation of Policy. The Board is also supported in its governance of the Society by three voluntary National Strong emphasis is now placed on the induction, training and development of our Board members, Directors of Units, Health & Social Care and Youth.
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 7 STRUCTURE, GOVERNANCE & MANAGEMENT (CONTINUED) RISK MANAGEMENT
The Society maintains a risk register which is updated annually by management, approved by the Board and reviewed on an annual basis by the Audit Committee.
The major financial risks include management resources and cash flow, as the society continues to achieve financial breakeven position. The major operational risks are: Safety and health risks to staff and delegates working abroad Legacy of poor reputation / financial reporting in a small number of branches Securing diverse income streams to cover cost base Ensuring there are sufficient reserves, especially unrestricted (non-project specific) cash reserves Managing and monitoring international project funds Implementation of the business-continuity and disaster-recovery plan Adequacy of IT infrastructure
Throughout 2015, the society has focussed on maintaining its high standards of governance, its reputation for transparency and its good relationships with all its funding partners. The society has implemented the ‘Statement of Guiding Principles for Fundraising’ and the ‘Dochas Code of Conduct for Images and Messaging’.
The society has also committed to implementing in full the standards set out in the Governance Code. A confirmation of the up-to-date status of implementation can be found on the Irish Red Cross website www.redcross.ie/about-us.
Our corporate strategy has recently been reviewed and consulted upon with our members and key stakeholders. This resulted in our strategic plan, ‘The Way to 2018’, which sets out an exciting vision of growth and development for the society in the period 2013-2018.
8 NATIONAL
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS - 2015 9 L. Gallagher ACTIVITY REPORT
Irish Red Cross volunteers and staff work charity alone, we collaborate with partners and IRISH RED CROSS FIRE AND including food and refreshments. In such to support vulnerable people and make stakeholders to find solutions together. EMERGENCY SUPPORT SERVICE circumstances, the Irish Red Cross FESS communities in Ireland safer and stronger. (FESS) Team provides compassionate psychosocial Partnerships like this allow the Irish Red The Irish Red Cross Fire and Emergency support as well as practical assistance. Together they deliver services and support Cross to assist other charities in delivering Support Service, currently being piloted in to address community vulnerabilities. They direct support to families and individuals, offer county Mayo, takes care of people in the FESS volunteers offer mobile phone and email are first responders to crisis and emergency; training to local volunteer organisations and immediate aftermath of stressful and traumatic access to help people contact their family and providers of health and social care to those in give first aid cover at community events. events e.g. after a residential fire, a sudden friends during a crisis. need; promoters of a culture of non-violence unexpected bereavement, motor accidents, and peace; supporters of marginal groups in Irish Red Cross volunteers gave a total of being the victim of crime, witnessing shocking They also help document damaged property society and advocates for those whose voice 162,677 hours of their time in 2015. The events, being directly affected by disasters or through the provision of a digital camera and is not being heard. equivalent of 968 weeks or 20 years. These floods. offer advice and signposting to available social hours represent the dedication that volunteers and other support services. In Ireland and overseas, the Irish Red Cross from all walks of life have to making their The FESS vehicle offers a safe, quiet and helps to build a more resilient community communities safer and stronger. protected environment at the scene of the There is also a possibility to accommodate fabric. Where a need cannot be met by the emergency, with the provision of comfort, people by means of private support or, in case
10 J.Roberts
Irish Red Cross volunteers supporting members of their local community at risk of flooding.
of major emergencies, by using sports halls, CFR groups are made up of members of the FIRST AID AT EVENTS The charity’s fleet of ambulances, minibuses etc. and providing beds, blankets and clothing public who volunteer to help their community The Irish Red Cross provided trained volunteer and 4x4 vehicles, is well-equipped and for up to 20 people for a short-term assistance by responding to medical emergencies while first aiders and ambulance crews for first aid volunteers are trained to ensure that patients period. the emergency ambulance is on its way. cover at events countrywide. and vulnerable community members are They are trained to provide an early intervention transported safely and comfortably. This service in County Mayo is provided in situations such as a heart attack or cardiac Throughout the year, they provided duty cover voluntarily and free-of-charge, 24 hours a day, arrest before National Ambulance Service at events around the country, including some of 365 days a year. crews arrive. Ireland’s major events, such as Tough Mudder, Electric Picnic, Life Festival and Forbidden COMMUNITY FIRST RESPONDER The primary role of CFR groups is to deliver Fruit. (CFR) GROUPS an emergency and urgent care response for Community first responder groups are people communities across Ireland. AMBULANCE TRANSPORT who are trained, as a minimum in basic life Around Ireland, Irish Red Cross volunteers support and in the use of an Automated The Irish Red Cross is involved in several transport non-emergency patients to and from External Defibrillator (AED). CFR groups around Ireland, offering training hospitals, including some who are receiving and expertise. cancer treatment.
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS - 2015 11 STORMS AND FLOODS
During the 2015 storms and floods, the Irish Emergency Humanitarian Flood Relief Fund for While in Cork, volunteers assisted the National In the Youghal district and also in West Red Cross was requested as an auxiliary Small Businesses, Sporting and Community Ambulance Service, using specialised 4x4 Waterford, Irish Red Cross ambulances to government to work with the National Organisations. vehicles to reach people whose homes were transported five patients for dialysis at Cork Emergency Coordinating Group, a panel flooded and bring them to safety. University Hospital in partnership with HSE of State agencies including the Office of In December, local volunteers in Cork, Kerry, Public Health Nurses who were adversely Public Works, Met Éireann, Department of Westmeath, Clare, Limerick, Galway and Mayo As flood waters rose, twelve residents of a affected by flooding and road closures. Finance, Garda Síochána, Defence Forces areas all responded to help their communities. nursing home in Co Mayo were transported to and Coast Guard. safety by Irish Red Cross volunteers. Standby support was secured from As part of Ireland’s Major Emergency Plan, Roscommon, Cavan, Offaly, Meath and the group met daily during the height of the Tipperary. flooding crisis to coordinate State agency and Approximately €3,200,000 in humanitarian community efforts. In Limerick, Irish Red Cross volunteers helped families in the main areas of flooding in assistance in emergency relief funds distributed. At the request of government the Irish Red St Mary’s Park and Kings Island. Cross undertook the administration of the
12 Individual evacuees in Bandon and Athlone criteria were set by the Government in order to were also helped from their homes. determine eligibility.
Volunteers assisted householders and The scheme distributed approximately provided logistical support to affected €3,200,000 in humanitarian assistance communities; stacking sandbags, operating between 2015 and early 2016, assisting pumps and helping people clean up their 358 businesses, community and volunteer flooded homes. groups.
At the request of the Department of Defence, the Irish Red Cross began administering the Government Humanitarian Flooding Scheme from December 2015. J.Roberts
This scheme was open to small businesses, voluntary and community groups. Qualifying Irish Red Cross volunteers supporting members of their local community at risk of flooding.
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 13 L.Gallagher HEALTH & SOCIAL CARE
The Irish Red Cross Health and Social regions (Dublin North East, Western Region SKIN CAMOUFLAGE of five Emergency Medical Technicians for Care Working Group continues to promote and the Southern Region). Area Director posts Free skin camouflage clinics continued in overnight emergency services at a therapeutic, social inclusion, along with healthy and will be filled in 2016. Donegal, Louth, Dublin and Cork, helping rehabilitation and residential community in safe living, through a number of targeted people with dermatological conditions and Tullow, Co Carlow. services. HAND CARE scarring. To facilitate the Therapeutic Hand Care The facility has a national catchment area with The new roles of Area and Branch Health & programme’s commitment to reaching more This service continues to give people a 10-bed capacity for men and women. The Social Care Officers will support volunteers to people in 2015, two national training courses confidence and improve social inclusion. programme covers areas of relapse prevention, identify socially marginalised groups, and offer were provided to volunteers. one-to-one counselling, group therapy, guidance on how to promote social inclusion The service is now available in the Midlands assertiveness training, anger management and in their local areas. Volunteers also continued to offer the service and Co Kildare thanks to six new volunteers farm work training. at events such as the Over 50s Show, Brí having been trained in 2015. The position of National Director of Health and Conference, day-care centres and at the CARER OF THE YEAR Social Care was filled in 2015. Dublin City Council Civic centre. MERCHANT’S QUAY PROJECT In November 2015, the Irish Red Cross Carer The Irish Red Cross continued to partner of the Year Award was presented to Ms Bernie Regional Directors were appointed for three with Merchants Quay Ireland in the provision O’Reilly from Co Cavan.
14 BRC
The Carer Award aims to raise the profile of HEALTH CHECKS ‘Partnering In Health For More Resilient Thermal clothing and bed mats were also unpaid carers in Ireland. Volunteers in Dublin worked closely with the Communities’. provided. Traveller community to provide health checks, Also, the ‘Irish Red Cross Carers Handbook’ such as blood pressure and diabetes tests, Following the development of an IFRC In the evenings, Irish Red Cross volunteers continues to offer practical and useful and advice for men who prefer not to engage approved Community Psychological Provider made themselves available for conversation information to carers around Ireland, assisting with the local health services. course, pilots were run in Mayo and Cork. and to offer a friendly face. in the provision of a better quality of care and safer environment for both recipient and Carer. Therapeutic Hand Care services were also Trained volunteers are now equipped to act as provided to some women within the Traveller Community Psychological Providers. The Irish Red Cross is a member of the community. Care Alliance, a group which works with HOMELESSNESS organisations in order to better inform and To complement and inform the Health & In 2015, the Irish Red Cross supported a support Family Carers. Social Care 2016 Work Plan, Working Group homeless project in Ballyfermot, Dublin, run representatives attended non-communicable by Help 4 the Homeless by providing hot meal diseases training as well as the global Red vouchers for up to 25 homeless and vulnerable Cross Red Crescent health meeting, families every day.
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 15 COMMUNITY BASED HEALTH & FIRST AID IN IRISH PRISONS
In 2009, the CBHFA approach to community healthcare units are viewed as community internal evaluations were carried out to steer The evaluation used primary data from health and first aid was introduced into Irish health centres serving the neighbourhoods. In the development as an action-research interviews of both inmate volunteers and the Prisons through a partnership between the turn, inmate Irish Red Cross CBHFA volunteers approach. In 2015, a Collaborative Evaluation numerous actors involved in the successful Irish Prison Service, the Irish Red Cross are linked to a nurse in those health centres. was carried out by a team that included an implementation of CBHFA in Irish Prisons. and the Education and Training Board. It This ensures all volunteer health and wellbeing external evaluator from Western University Secondary data sources were used to was introduced as a creative healthcare awareness projects within the community are Ontario Masters of Public Health Program. review the activities of Irish Red Cross inmate management solution to extending health linked to operational health risks and quality- volunteers in all of the prisons. awareness and education within the prison assured. The research methodology employed was community linked to formal Prison health a ‘Realist Approach’ recommended by the CBHFA in prisons has had significant impact care structures. Following its successful piloting in Wheatfield IFRC. It is not designed to identify whether on the personal development, empowerment prison, CBHFA was scaled up to national a programme works. Research over the first and confidence of the inmate volunteers, The Irish Red Cross volunteering concept prison level over five years. By 2014 it had five years of the programme shows clear leading to changes in both their behaviour and recognised that within a prison, there are been implemented and had begun operating evidence of its success, but this methodology outlook. prison blocks which can be thought of as in all Irish Prisons. also yielded information on which to base neighbourhoods; landings as streets and improvements. Violence-prevention campaigns have been prison cells as households. The formal prison As the programme extended to more prisons, launched in many of the prisons in Ireland.
16 In these, inmate Irish Red Cross volunteers -prevention workshops and the overdose CBHFA inmates can continue to use their skills developing a conflict-resolution model aimed advocate with other prisoners to participate -prevention workshop, a partnership was beyond the prison walls. A pilot scheme is at reducing violence in the prison among the in a weapons amnesty. Prison management developed with the Probation Service to being implemented in 2016 in Cork, Limerick Traveller community inmates. statistics showed that 97 percent of prisoner- transition the programmes from prison to and Dublin. on-prisoner attacks were with some kind of the community. These workshops are now The volunteers, with the help of the prison’s homemade cutting weapon. Following the regularly facilitated by ex-inmate Irish Red The Irish Red Cross in partnership with the psychological service put together a one-day, CBHFA led campaign, this was reduced to 6 Cross volunteers for people on Community Irish Prison Service and Education & Training peer-led workshop to increase awareness of percent. Service Orders and on the Community Return Board is now focused on consolidating what constitutes conflict, its consequences Scheme. This partnership provided the and institutionalising CBHFA in prisons. It is and ways of coping. This group will be piloted Through regular peer-to-peer and volunteers with the opportunity to use their hoped that through this, these institutions in January 2016. management-supported weapons amnesties violence-prevention, overdose-prevention and will continue to be healthier and safer places, and violence-prevention workshops, this figure facilitation skills in the community after release. while contributing to the further personal In 2015 the CBHFA project received €189,000 has stayed below 10 percent over the last development of prisoners. from the Dormant Accounts Fund. three years. Now that the first phase of the programme has been extended to include a partnership with In October 2015, Irish Red Cross volunteers Following the success of the violence the Probation Service so that Irish Red Cross in Castlerea Prison began their work on
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 17 IRCY
Irish Red Cross Youth (IRCY) continues Ninety three OPTIONS certificates were Gaisce, the President’s Award obligations and responsibilities. to educate and empower young people awarded in 2015. The programme participant through projects and activities with a strong pack is now free in digital format, which has The HIV Awareness course was delivered to Two Youth on the Run programmes took focus on health, personal development and increased uptake. 70 people in three colleges and four Branches, place, one in conjunction with Scouting anti-discrimination. with an overwhelmingly positive response, Ireland. Youth on the Run, which is in the form The programme is currently being adapted particularly from 3rd level institutions where of a game, provides an experience which The Gerry Moyne National Youth Challenge by the Icelandic Red Cross for use with their the project will be focused in 2016. develops young people’s understanding of took place in April in Co Kildare, with more own volunteers. The OPTIONS programme refugees and reduces prejudice and racism. than 500 youth members and leaders present, enables young people to choose the types Child Protection Awareness training was the highest ever attendance. This annual event of programmes that IRCY runs and to identify given to 413 people throughout the year. This IRCY volunteers continued to represent the saw Youth members compete in challenges interests for their future. trains volunteers in looking after children and charity internationally and, in the case of Orla like: Parachute Game; Toxic Waste; Buzzer vulnerable adults with whom they work in Murphy - on the world stage as the first Irish Game and Skiddy Penalty Shootout. Within the OPTIONS programme, there are their Irish Red Cross role. Participants learn United Nations Youth delegate. Orla was Competitors developed their teamwork and eight categories of activity and three different how to respect the dignity of children and nominated for this role by IRCY. She also strategic thinking, making new friends and levels of award: Bronze, Silver and Gold. vulnerable adults and how to behave attended the ICRC international conference meeting up with old ones. OPTIONS can also be run in conjunction with appropriately and understand their own as a youth representative of the Irish Red
18 Ethan Marsland from Dundalk and Katie McPhilbin from Galway City at the 2015 Youth Forum
Cross. Four youth members also attended Aid Competitions relating to the Fundamental break from personal electronic devices to go people to make small but effective changes international Red Cross camps in Finland Principles of the Irish Red Cross and the youth “back to basics”. to their lifestyles by looking at diet, level of and Austria at which the topics of prejudice, focus on topics like reducing prejudice, HIV activity, use of tobacco and excessive use of refugees and disabilities were on the agenda. Awareness and Positive Mental Health at the The November youth forum, where IRCY alcohol. It provides factual information and 2015 Cadet and Novice Competitions. members set the agenda for the next two was trains leaders to assist with support groups for Youth members from Crumlin, Santry, attended by 160 people. The day consisted people who wish to make changes. Clontarf and Kildare took part in the RTE They also oversaw the presentation of the of workshops and discussions on “Today’s youth programme “News2Day” which was inaugural Jane Williams Awards. The award is Solferinos” – looking at the relevance of the Based on the feedback, the programme will aired on RTE 1 in June. Youth members from given to the team with the highest marks from work of Irish Red Cross in the 21st century. be adapted for use with youth in Western Santry Branch were also interviewed for an the youth stations at the Novice and Cadet Europe and shared with the IFRC. article in Emergency Times. Twelve youth Competitions. IRCY delivered the first pilot programme of members attended the Dublin Pride Parade to the Healthy Lifestyle/Non-communicable disseminate the message of humanity, equality One hundred leaders and participants Diseases (NCD) programme in Ireland. The and positivity for all young people. attended the National Youth Summer Camp in programme, which looks at the four main Petersburg, Galway. Youth members took part NCD: Cancer, Diabetes, Cardio-Vascular IRCY organised stations at the national First in workshops, games and activities and took a Disease and Respiratory Diseases, helps
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 19 VOLUNTEER MEMBERSHIP
2015 saw an increase of 362 new adult membership. To allow volunteers to renew members (volunteers), bringing the their membership and check their details average membership to 4,791 volunteers online, a membership renewal portal was throughout Ireland. made available on www.redcross.ie.
A total of 154 members progressed The ‘Irish Red Cross Volunteer Handbook’ from the probationary period to full adult was launched in 2015 and distributed to membership having successfully completed Branches and Areas in soft copy. the membership induction training, child protection training (safe guarding) and the A limited number of printed copies were Garda vetting process. distributed to General Assembly members and Chairpersons of the various working A ‘Volunteer Pathway’ document and groups for use within the various structures. process were developed outlining the stages a new volunteer member will go through Membership Induction training, originally as they progress from applicant to full adult named Fáilte, offers an introduction to the
20 Red Cross Red Crescent Movement for all Lisbon and Amsterdam. in response to the migration crisis. attendance to address the conferences on new volunteer members. their new structure and how they are going to Topics included e-learning for volunteers; OFFICER TRAINING evolve within the charity’s current structures. This half-day course is facilitated by volunteer e-volunteering; volunteering during the CONFERENCES presenters around Ireland. A total of 261 migration crisis; cooperation between NGOs Following the recent Branch Officer Training volunteers completed this training in 2015. and experience exchanges from National Conferences, the Volunteer Support and Societies. Development Working Group are now running Two ‘Train the Trainer’ courses also took place two Area Officer Conferences for the Area increasing the number of presenters trained to The Irish Red Cross will now Chair ENDOV Honorary Officers and ex officio members of deliver Membership Induction training. in 2016, and will be afforded the opportunity the Area Committees. to shape the agenda, in line with current EUROPEAN NETWORK FOR THE volunteering trends. The conferences will ensure that all officers DEVELOPMENT OF VOLUNTEERS are updated on changes to governance and The Irish Red Cross was represented at This is an excellent opportunity to take charity regulation. two ENDOV (European Network for the the lead on discussions regarding the Development of Volunteers) meetings in volunteering trends emerging across Europe The three new National Directors will be in
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 21 VULNERABILITY & CAPACITY ASSESSMENT
Introduced in Ireland in 2014, VCA is in Bandon, Limerick city and Ballyfermot. and react to crisis. In Bandon, Co Cork, groups including the elderly, isolated, migrants, an internationally proven methodology evacuation centres were established and there homeless and Traveller community. used across the world by Red Cross and The selection of these three diverse pilots was improved response coordination between Red Crescent National Societies. It is a evidenced key requirements for VCA success local agencies. This is an ongoing programme, the aim tool for mapping individual community in a community. The chosen case studies of which is to review all locally developed vulnerabilities; suggesting solutions and ensured differing demographic and geographic A memorandum of understanding is in place initiatives to establish if they can be replicated identifying capacities. It aims to empower bases along with varying levels of community with University College Dublin and Durham in other areas of the country. communities by utilising local knowledge engagement for comparison testing purposes. University for partnership projects with VCA. and developing partnerships to help them Outputs from these pilot regions identified the This includes the testing of Unmanned Aerial To date, the Irish Red Cross VCA project become more resilient. varied nature of conducting a VCA in different Vehicles (UAV), commonly known as drones, has created partnerships with more than 50 types of communities. with a view to deliver flood mapping and local organisations, service providers and Initial VCA pilot areas were identified as Cork, developing sustainable connectivity allowing emergency groups. Limerick and Dublin. Three specific Irish Red Flooding in the south of the country at the for improved communications at times of Cross Branches within these counties were end of 2015 evidenced the impact of VCA, flooding in Bandon. The Irish Red Cross acknowledges the selected as case studies. Briefing sessions indicating a significant positive impact in support of Pobal in enabling this project with were held for areas and pilot branch members terms of the ability of communities to prepare The VCA project has reached many vulnerable funding of €71,947 this year.
22 4% 65% Other sales Occupational First Aid 3% Cardiac First Responder 10% First Aid Talks 18% Practical First Aid TRAINING
As part of its remit to make communities COMMERCIAL TRAINING Other course types, including Manual Handling allow members of the public and companies safer and stronger, the Irish Red Cross Occupational First Aid courses were the most and VDU assessments, continued to show to book courses online and receive real-time remains committed to providing first aid popular public course in 2015, with Practical steady growth during 2015. course details. training and improving awareness of its First Aid having the second highest booking importance. rate. The Practical First Aid course continues With the introduction of the Course Booker NATIONAL TRAINING SERVICES to be very popular with Transition Year software, the efficiency of back office The Irish Red Cross continued to provide in- Over the last eight years alone, the charity students around the country. processes has improved. The new system will service training opportunities for volunteer has issued nearly 100,000 training certificates members. to volunteers and members of the public in Ireland. More than 11,000 Irish Red Cross Irish Red Cross is participating in the PHECC Creating a volunteer network appropriately training certificates were issued in 2015. skilled to assist in fulfilling the charity’s role pilot project for the development of an integrated as auxiliary to the public authorities in times A special Irish Red Cross first aid segment ran e-Ambulance Care Record and e-Patient Care of major disaster or crisis is a key strategy for a number of weeks on TV3’s Saturday AM, for the Irish Red Cross. helping reach a wider audience with vital, life- Record system. saving, information. Training motivates members, encourages
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 23 Volunteers train every week around the country Mock emergency scenarios give volunteers practical experience Volunteer Emma Gregory performs first aid TRAINING (CONTINUED)
involvement and builds resilient communities. continues to be developed for carrying out all to persons pursuing the award of the National and enhancing the delivery of appropriate It allows the Irish Red Cross to deploy valuable key activities associated with the delivery of Qualification in Emergency Technician and effective clinical care programmes and assistance at short notice and ultimately limits PHECC accredited courses. (NQEMT) and other PHECC responder level to working within a common professional the negative impact of an emergency situation certificates. benchmark, upholding and maintaining the through thorough preparedness. In 2015, the Irish Red Cross conducted an standards outlined in the Teaching Faculty internal assessment. PHECC reviewed the New standards to comply with SI 449 Framework (TFF). Each year Irish Red Cross volunteers provide findings and indicated that current activities Medicinal Products (Prescription and Control pre-hospital emergency care services at met, or part-met, the requirements to deliver of Supply) Amendment (No 2) were brought The Irish Red Cross increased the number thousands of sporting, social and community and administer courses achieving a 93% into law in 2015. Through membership of volunteers at the levels of Tutor, Assistant events. standard. of the PHECC Education and Standards Tutor, EFRI and CFR instructors in 2015. Committee, the Irish Red Cross participates As a Pre-Hospital Emergency Care Council The Irish Red Cross is participating in the in the development of suitable education (PHECC) recognised training institute, the PHECC pilot project for the development and training standards for new prescription Irish Red Cross operates within the PHECC’s of an integrated e-Ambulance Care Record medications. Quality Review Framework (QRF). and e-Patient Care Record system. It also A quality-management system has and continues to provide education and training The Irish Red Cross commits to maintaining
24 A volunteer responds to a mock scenario of a roof fall
CONTROLLED DRUGS LICENCE Advanced Paramedics on behalf of the Irish Training takes place on a local basis across secretariat for FACE. The Vice Chairman of The Irish Red Cross is committed to ensuring Red Cross to possess and administer a the country within the Irish Red Cross Unit the Irish Red Cross, Mr Tom Horwell, chairs that controlled drugs (CDs) are managed controlled drug in the pharmaceutical form, structure. This is supported by regionally the International Organising Committee. safely and effectively to enhance staff, patient strength and quantity specified, in the course based tutors and practitioners along with an FACE 2015 took place in Romania. and public safety. of their employment/duty subject to the Area Training Officer within each county. conditions outlined in the detail of the licence. Two Irish Red Cross first aid teams attended The Irish Red Cross Paramedic and The development of a comprehensive CPC in July; one from Wicklow and the other Advanced Paramedic Medication Policy CONTINUING PROFESSIONAL delivery network within the organisation from Dublin Borough. Dublin Borough took authorises advanced paramedics to use COMPETENCE remains a work-in-progress and further third place with Wicklow taking eighth place. specific controlled drugs under PHECC The Irish Red Cross encourages and supports development is planned in 2016, with the Ireland was the only country to have two clinical practice guidelines. its EMTs to meet their Continuing Professional intention of having a centrally organised but winners in the top ten teams. Competence (CPC) requirements. CPC regionally and locally delivered system of The Health Products Regulatory Authority guidance materials for use by practitioners training. This event brings local Red Cross from (HPRA), formerly known as the Irish Medicines have been developed by the organisation and around Europe together and also helps Board, awarded a licence to the Irish Red disseminated within its practitioner operational COMPETITIONS maintain standards of first aid practice in Cross on 30th October 2015. This authorised register. The Irish Red Cross continues to host the Ireland at the highest level.
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 25 TRAINING (CONTINUED)
Annual competitions offer an opportunity for President’s Trophy Competition 2015 Cadet Individual Competition Cadet Team Competition trained volunteers to practice their life-saving skills against their peers from around the 1st Irish Red Cross Louth (2nd team) 1st Irish Red Cross Galway 1st Irish Red Cross Galway country and internationally. 2nd Irish Red Cross Dublin Borough 2nd Irish Red Cross Dublin Borough 2nd Irish Red Cross Dublin Borough team rd rd These events offer learning and practice 3 Irish Red Cross Limerick 3 Irish Red Cross Donegal rd Irish Red Cross Meath team opportunities for volunteers, which raises the 3 standard of support the Irish Red Cross offers Youth Irish Red Cross Cork North East Dominic Burke Perpetual trophy won by to local communities. The winners of the John O’Mahony Irish Red Cross Galway competitions in 2015 were: Irish Red Cross Meath Youth Irish Red Cross Dublin Borough
Shelia Callan Humanitarian Award Irish Red Cross Dublin Borough
26 2015 CLINICAL AUDITS
1. Audit of Care Management Documentation in Ambulatory Care Records 2015
2. Audit of Irish Red Cross EMTs requests for Paramedic / Advanced Paramedic support when managing patients 2015
3. Audit of the appropriate use of diagnostic equipment by Irish Red Cross Emergency Medical Technicians
FIRST AID EDUCATION EUROPEAN children to engage them at an early age EUROPEAN CONGRESS ON Irish Red Cross and the delivery of first aid NETWORK (FAEEN) called ‘Project Henry’ was presented. First RESUSCITATION (ECR) courses. The Irish Red Cross National Training Support aid training methodologies were shared using Dr Andrew Kelly, National Medical Officer Manager, Bernie Stevenson chairs the Steering Braille and sign language to support students and Mr Anthony Lawlor, Training Working CLINICAL AUDITS Group of this network. The 2015 annual with special needs. The Irish Red Cross shared Group Chair attended the ECR Congress Three clinical audits were completed during meeting was held in Luxembourg. Thirty eight their First Aid Awards programme which is which presented the new 2015 Resuscitation 2015. The completion of audits is a useful National Societies were represented. used to teach first aid in Ireland to people with Guidelines to over 3,000 participants. The learning tool which can lead to improvements a disability. authors presented the science behind new in patient care and is viewed positively within The theme of the meeting was ‘First Aid treatment recommendations. the Irish Red Cross. training for target groups to strengthen The IFRC and the Global First Aid Reference community resilience’. The meeting discussed Centre updated the meeting on the An emergency ultrasound training and triage The Irish Red Cross monitors audit results and the necessity to include the whole population development of first aid education globally. to victims of mass-casualty incidents was held subsequent re-audits are conducted to identify within the chain of survival as part of first aid They outlined the process for rolling out as an outdoor activity. It provided an update improvements resulting in a more effective use training for the community. the new first aid scientific guidelines and on all aspects of resuscitation, science, of diagnostic equipment by EMTs. the evidence-based supports which were practice, education and networking. A report A project on working with kindergarten launched in Prague in October 2015. is available showing the implications for the
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 27 28 INTERNATIONAL
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 29 MIGRATION
The ongoing crisis in Syria, conflicts in During 2015, financial assistance was regional and local community groups. and to coordinate these offers. Central African Republic, Iraq, South provided by the Irish Red Cross to Greece, Sudan and Afghanistan among others, former Yugoslav Republic of Macedonia and The Irish Red Cross was also tasked with Volunteers visited people who had made a have caused suffering and massive Serbia. collating public pledges of accommodation, pledge of accommodation to verify pledge displacement. goods and services for migrants arriving in and establish further details. This process In September 2015, the Irish Government Ireland. The Register of Pledges went live on began nationwide in early 2016. As a consequence, 2015 witnessed one of the established the Irish Refugee Protection www.redcross.ie in September 2015. greatest human migrations of recent times, Programme (IRPP) under which Ireland will Once the phase of accommodation verification with more than one million people arriving in accept up to 4,000 persons in resettlement The Register of Pledges was advertised is completed and the locations of where Europe. and relocation programmes during 2016/17. extensively online and had received more than migrants will live is identified, verifying of offers 750 offers of accommodation, goods and of goods and services will begin. As the humanitarian crisis in Europe continued As part of its role on the taskforce and services by year end. to grow and evolve, national Red Cross and response to the migration crisis, the Irish This will be done together with a training Red Crescent societies, including Irish Red Red Cross continued to liaise and cooperate In late 2015, a pilot project took place in programme to enable communities to work Cross were called to provide assistance to with intergovernmental organisations, non- County Cork to establish face-to-face contact with refugees towards their integration into thousands of people on the migration trail. governmental organisations, along with with those who had pledged accommodation society.
30 INTERNATIONAL HUMANITARIAN LAW The Winning Team: Law Society of Ireland – Jonathan Shortall, Emma Lawrence and Christopher McCann
International Humanitarian Law (IHL) sets the humanitarian consequences of nuclear training. Team emerged victorious in a closely argued the boundaries for armed conflict, whether weapons and advocating for progress on contest. international or otherwise. Unlike other disarmament. The IHL Advocacy Officer also consulted with international laws, IHL is binding on all counterparts in other National Societies and The competition is aimed at third-level parties including non-state actors. IHL lectures were delivered to numerous attended two European Legal Support Group students and named after the Cáin Adomnáin, universities as well as the Law Society of meetings, and the National Legal Advisers or the Law of Innocents, an early-Christian IHL National societies engage, independently and Ireland, and the Irish Defence Forces. A panel meeting. treaty signed in Birr, Co Offaly, in 697AD. with governments, in IHL education. Ireland’s discussion on the impact of armed conflict National Committee on IHL advises the Irish on the environment and human health (co- The Corn Adomnáin IHL Competition saw Government and assists with preparations for hosted with the Irish Society of International five teams from universities across the island the International Conference of the Red Cross Law) was held in November. of Ireland take part. Team assessments saw and Red Crescent. participants take on the roles of soldiers, Seventy years after the bombing of Hiroshima, The IHL Advocacy Officer also contributed ICRC delegates and UN personnel faced with the prohibition and elimination of nuclear to the Irish Consultation for the World real-life dilemmas. The final round took the weapons remains a humanitarian imperative. Humanitarian Summit. Subsequently, NGOs form of a military tribunal as teams put their In Ireland we continue raising awareness of approached the Irish Red Cross for IHL cases to a panel of judges. The Law Society
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 31 M.Wilson / IFRC
Priscilla, from Seneali Village on Paama Island, was grateful to RESTORING FAMILY LINKS (RFL) connect with her family following the cyclone
Activities undertaken by the Irish Red Commissioner (ORAC), TUSLA Child & Family Agency – Social There is continued liaison with ICRC delegation Cross Restoring Family Links (RFL) desk The Office for the Protection of Migrant Work Team for Separated Children offices worldwide and close working links with broadened as the workload grew in 2015. Integration, Department of Justice & Seeking Asylum the ICRC’s mission office in London. Equality (OPMI) There was a particular increase in tracing United Nations High Commissioner for In order to meet demand for RFL services, a The Irish Red Cross has continued involvement and family reunification cases throughout the Refugees (UNHCR), second RFL staff member was recruited in with the Platform for European Red Cross year as well as an upsurge in queries from Garda National Immigration Bureau 2015. Cooperation on Refugees, Asylum Seekers individuals and agencies looking for assistance (GNIB), and Migrants (PERCO) and attends the bi- with a variety of issues. Doras Luimni & NASC migrant services in Limerick & Cork, The Irish Red Cross continues to work closely Immigrant Service Kilkenny, The Irish Red Cross continues to offer its Family Reunification with the following agencies and organisations. Immigrant Council of Ireland (ICI), International Organisation for Migration Travel Assistance programme in partnership with UNHCR The Reception & Integration Agency (IOM), and International Organisation for Migration (IOM) Ireland. (RIA), Data Access Section, Department of The Office of the Refugee Applications Social Protection
32 J.Nissen / IFRC
A Red Cross worker helps migrants reconnect with their family in the Restoring Family Links tent at a camp in Slovenia.
annual meetings in spring and autumn. provision centres. of conflict, migration and natural disasters. To management system will in 2016 improve highlight International Day of the Disappeared the sharing of case file information easily, The Irish Red Cross supports PERCO’s In May, the Irish Red Cross hosted the ICRC’s and those missing worldwide, the Irish securely and efficiently between National activities and campaigns on migrants’ Annual European RFL meeting. The meeting Red Cross ran a social media campaign Societies and the ICRC. rights, also acting as co-chair of the PERCO was attended by 65 participants from 35 encouraging people to change their profile network and serving on the “working group on countries including colleagues from USA, picture and share blogs written by RFL staff The Red Cross Tracing Service brings hope by unaccompanied minors” with the Luxembourg Canada, Australia, New Zealand and the and volunteers in Ireland. tracing family members whose whereabouts Red Cross. Magen David Adom in Israel. ICRC colleagues are unknown due to conflict, political upheaval, from the UK, France, Switzerland, Greece, Following months of preparation, the Irish migration or other situations of violence. The RFL team is involved with the ICRC Central Belgium, Serbia, Kosovo and Ukraine were Red Cross welcomed members of the ICRC’s Tracing Agency in Geneva and continues to also in attendance along with a representative Central Tracing Agency to Dublin for the The Red Cross Messaging Service facilitates attend the annual European RFL meeting. of the International Red Cross and Red configuration, training and implementation of contact between family members when Crescent Society, Europe Zone. the “Family Links Answers” case management normal communications have broken down as In Ireland, RFL staff support RFL volunteers system. a consequence of adversities. who visit service users to provide tracing Each year, hundreds of thousands of people and family reunification services in direct are separated from their loved ones as a result It is envisaged that this new case-
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 33 N.Jones / IFRC
Red Cross teams tracing missing people to put them back in touch with their loved ones often reach remote areas on foot. RFL (CONTINUED)
The Irish Red Cross continues to offer its scheme to assist Syrian nationals with refugee TRAVEL DOCUMENTS ISSUED 2015 TRACING CASES 2015 Family Reunification Travel Assistance status or subsidiary protection status in Ireland programme in partnership with UNHCR and who have been granted family reunification Country of Issue Quantity Opened...... 315 International Organisation for Migration permission and who are on a low income or in Burundi 6 Pending...... 126 (IOM) Ireland. receipt of social welfare payments. Zimbabwe 2 Closed...... 155 Uganda 1 The programme helps those given family THE ICRC TRAVEL DOCUMENT reunification permission by the Irish authorities The ICRC Travel Document is a special Total: 9 to bring their family members to Ireland. travel document used to assist refugees and displaced or stateless people who do not The Irish Red Cross and UNHCR Ireland have the appropriate personal documentation shared the cost of travel for beneficiaries. to permit travel to a country that has formally expressed a willingness to receive them. The IOM Ireland with their colleagues in the field Irish Red Cross assists in securing ICRC Travel organised all transit and travel arrangements. Documents for people who have been offered In 2015, this also included a pilot travel funding permanent resettlement to Ireland.
34 STATUTORY MEETINGS
The Statutory Meetings saw over 2,200 Prisons programme won the Volunteering World workshop. fundraising initiatives. humanitarians from 169 governments Development Award for its innovation in and 185 Red Cross Red Crescent national mobilising and managing volunteers. The Council of Delegates issued a message to The Palestine Red Crescent Society and societies assemble in Geneva in December the World Humanitarian Summit, and the first Magen David Adom reconfirmed their 2015. Irish Red Cross Youth delegate Orla Murphy movement-wide logo was adopted. commitment to cooperate in an agreement was appointed to the General Assembly drafted by Egyptian Red Crescent. The General Assembly featured workshops Drafting Committee and was a keynote This logo will not replace the emblems and on the ‘Strategy 2020’ mid-term review and speaker at the Youth Engagement for a Better is primarily for use in campaigns and Resolutions were adopted on strengthening achieving governance excellence. movement cooperation and coordination; the vision statement of the movement; and The IFRC ‘Two Year Plan’ and 1 billion Swiss The Red Cross Red Crescent Statutory Meetings guide the work the movement-wide strategic framework on franc budget was also launched. of the global movement. All components of the organisation disability inclusion. journey from across the globe to evaluate progress, address Tuvalu Red Cross became the 190th National Society, while the Irish Red Cross current challenges and establish priorities for the future. Community Based Health and First Aid in Irish
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 35 INTERNATIONAL PROGRAMMES Madame Moussa in the community garden in Mazoubi village, Nigere part of the Red Cross Resilience building project
NIGER relief and development activities. were reached. require less wood and reduce the labour 2015 marked the tenth anniversary of the burden for women and girls, who collect wood Irish Red Cross Livelihoods Programme in To date, the Irish Red Cross has provided Nutrition and food security activities included for cooking. Exposure to smoke inhalation is Niger. Initially the Irish Red Cross provided assistance to over 100,000 individuals the distribution of almost 2,000 goats and also reduced as the new stoves produce less emergency food assistance to famine victims across 45 communities, working in close training in animal husbandry (para-veterinary smoke than traditional stoves. The positive in 2005. Since then, the Irish Red Cross has collaboration with Niger and Belgium Red training). Some 7,433 animals were treated in effect on the environment is furthered by the committed to helping the most vulnerable Cross and corporate partners. Our strategy is 2015. Irish Red Cross promotion of tree-planting communities to tackle some of the underlying centred on improving long-term food security activities in the communities. causes of chronic food insecurity. and water access. Forty tonnes of cereal were also provided to community run cereal banks in 33 Water, Sanitation and Hygiene activities The Irish Red Cross approach is simple: Ten years on, the work focusses on nutrition, communities, and training to management included the construction of a mini water empower individuals, families and food security, health and water, sanitation and committees to ensure the smooth functioning system, with capacity to provide water to communities to improve their lives and hygiene as well as capacity-building of the of these banks. 5,000 beneficiaries (and troughs for animals). strengthen their resilience to environmental main programme partner, the Niger Red Cross The Irish Red Cross installed four water points, stressors, while building the capacity of local Society. Through our interventions this year, Approximately 1,000 fuel-efficient stoves were and trained management committees and institutions to take greater responsibility for 12,858 beneficiaries from 25 communities distributed in 15 communities. These stoves well repairers. Eight community latrines and a
36 Victor Lacken / IFRC K.Mueller / IFRC
A member of a Red Cross burial team is disinfected after removing a body from the Fisher Street community of Freetown, Sierra Due to the Ebola outbreak farmers were not allowed to tend Leone. Despite a dramatic fall in the number of Ebola cases in Sierra Leone in recent months, Safe and Dignified Burials are still their fields, impacting food production and livlihoods. being carried out by Red Cross teams to help prevent a resurgence in cases. health centre were also built. (in Zinder region), and provided volunteers The 2015 Niger Programme was implemented communities. with training in community-based first aid. by an Irish Red Cross team of twenty-three, Participatory Hygiene and Sanitation Niger Red Cross staff from regional and who were led by the Country Representative. SOUTH SUDAN Transformation (PHAST) training was provided divisional level were involved in all project Tens of thousands of people have been killed to 2,420 people. This training focusses on implementation and follow-up activities to EBOLA and more than 1.6 million have been internally general hygiene and sanitation; contamination ensure ownership and sustainability. The Ebola crisis which began in December displaced since civil war broke out in South routes; barrier methods and disposal of This year the ongoing partnership with the 2013 continued to affect populations mostly in Sudan in December 2013. household waste. Belgian Red Cross was strengthened, and Guinea, Sierra Leone and Liberia during 2015. in November work began on a new two-year In September 2015, Irish Red Cross financially The Niger Red Cross Society was the main Livelihoods joint-project. By the end of the year, almost 11,200 people supported the ICRC operation in South implementing partner for the Irish Red Cross, had died, and the economies and health Sudan, which focusses on health, assistance and our commitment to capacity-building The 2015 programme was supported by infrastructure in the region were devastated. to displaced people, resilience-building of continued in 2015. private donors, Land Rover, Electric Aid Through our public appeal, the Irish Red Cross communities, and protection activities. Ireland, the Belgian government (through our continued to financially support the IFRC The Irish Red Cross constructed and partnership with Belgian Red Cross), and by Ebola Communications Programme in 2015, rehabilitated Niger Red Cross Branch Offices core funding from Irish Aid (€400,000). to roll out preventative messaging in affected
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 37 B.Matsha-Carpentier / IFRC C.Heathcote / IFRC INTERNATIONAL PROGRAMMES (CONTINUED)
INDIA This programme sees the Red Cross focus NEPAL emergency supplies and carry out search and Tuberculosis (TB) kills two to three people its efforts on ensuring treatment adherence In April and May, powerful earthquakes rescue efforts to those hit by the disaster. every minute, and continues to be a threat to and providing emotional support to the most measuring 7.8 and 7.3 magnitude respectively, global public health. vulnerable people living with TB, in two district struck the central region of Nepal. The Irish Red Cross provided €163,000 in states of Punjab. support of Nepal Red Cross’ critical lifesaving India is the country with the highest number of The capital city of Kathmandu and several work, which included the supply of 3,100 TB cases in the world, accounting for one-fifth Working closely with other health providers mountainous areas were affected by the emergency shelter kits and 700 kitchen sets. of the global burden. the Irish Red Cross also ensures access to tremors and several dangerous aftershocks. screening and testing, in particular targeting It is a disease that, despite being curable, the most vulnerable and underserved The combined effect left nearly 9,000 people continues to claim millions of lives every year. communities who were being missed. dead, and over 22,000 injured. More than two million people were left homeless. Since January 2015, the Irish Red Cross In 2015, alone over 1,500 individuals were has partnered with India Red Cross on screened and examined with the programme Immediately following the disaster, thousands their ‘Prevention and Management of TB’ achieving a success rate of 98.9 percent of Red Cross volunteers responded, working programme. adherence to treatment. around the clock to provide first aid, distribute
38 The Irish Red Cross has supported the construction and repair of hundreds of homes following Typhoon Haiyan.
PHILIPPINES The typhoon not only destroyed houses, also early 2016. for typhoon resilience. Typhoon Haiyan, also known as Typhoon devastated and disrupted many traditional Yolanda, was one of the strongest tropical sources of income and other means of survival Irish Red Cross are also supporting an Within our Disaster Risk Reduction (DRR) cyclones ever recorded. such as fishing and agriculture. Livelihoods integrated recovery programme that component, over 1,000 individuals from recovery was therefore a prime concern for includes rebuilding of housing, and water & seven communities have been trained as DRR It hit areas of South East Asia in 2013, leaving affected communities as they strove to regain sanitation facilities, as well as strengthening volunteers and are now able to better prepare a devastating humanitarian impact on the their economic stability. communities’ preparedness and capacity to themselves and members of their communities Philippines in particular. respond to future disasters. for future disasters. In 2015, targeting nine communities, the Irish The Irish Red Cross has been working in Red Cross reached a total of 774 households The construction project has so far provided partnership with Philippine and Swiss Red with cash grants and capacity-building new shelters to 25 households, and 286 live Cross to implement a variety of projects initiatives so as to enhance their knowledge in in safe shelters have benefitted from shelter- that focus on providing recovery support undertaking their livelihood activities. repair assistance. to populations affected by Typhoon Haiyan, specifically in the province of Support of €500,000 was provided in 2015 The Irish Red Cross ensure that all shelter Palawan. and an additional €500,000 was provided in provided is designed based on best practices
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 39 INTERNATIONAL PROGRAMMES (CONTINUED)
SYRIA IRAQ OCCUPIED PALESTINIAN Since the conflict began over four years ago, The ongoing crisis in Iraq has resulted in 3.2 TERRITORIES more than 250,000 people have been killed million internally displaced people across the More than one year since Gaza experienced and over a million injured. country and left more than 8.2 million people escalations in hostilities, the situation remains in need of humanitarian assistance. critical. The Irish Red Cross continued support Some 7.6 million people have been internally to the Palestinian Red Crescent ensured displaced, over one million of whom left their This is in addition to over 250,000 Syrian sustained vital support to hundreds of homes this year. refugees, who had fled to the Kurdistan region thousands of vulnerable people. of Iraq due to the crisis in their home country. Despite the danger, the Red Cross and Red The Irish Red Cross continued to provide Crescent operating within Syria and from Overall in 2015, with support from the Irish direct support to Palestinian Red Crescent, neighbouring countries are reaching millions Red Cross and other partners, the Iraqi Red contributing €127,000. These funds were of people. The Irish Red Cross continues to Crescent reached 337,500 people with used to replenish medical stock and procure support Red Cross Red Crescent partners lifesaving aid including hot meals, water and supplies to ensure the Palestinian Red with the humanitarian response. shelter. Crescent can continue providing urgent medical services.
40 FINANCIAL PERFORMANCE
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 41 Events took place throughout the country ranging Reserves from playschool cake sales to a 26 hour busking Our reserves policy aims to ensure our work is protected from the risk of disruption at short campaign by, talented 11-year-old, Milo McCarthy, notice due to a lack of funds, while at the same time ensuring we do not retain income for longer than required. The policy is reviewed periodically to ensure the reserve level reflects in Cork. Events like these raised much needed changes in the risk environment and other factors. funds for Nepal earthquake, Syria crisis, migration During the year, the board of directors reviewed the reserves policy and agreed the minimum crisis, along with the floods & storms in Ireland, reserves level should be in the range of 3 to 6 months of charitable expenditure. Key amassing an events total of €349,000. areas considered include the financial impact of risk, the defined benefit pension scheme, commitments and longer-term plans.
Income Our available reserves at the year-end were €1.5m (2014: €0.9m). This represents 2.4 months We are funded by a mix of donations, grants, charitable and trading activities. Our income at worth of charitable expenditure from general funds. €7.8m is consistent with last year (€7.9m), which is a satisfactory result in line with expectations. To achieve our target range of 3 to 6 months one of the key areas is to resolve the defined- Donations and legacies continue to be a major source of income. Increased earnings from benefit pension scheme liability. public appeals and events has compensated for a reduction in committed giving income. During 2016 we will invest in this income stream as we review all our income sources. Fundraising The Irish Red Cross is extremely grateful for the tremendous support received from all our Expenditure donors. Total expenditure at €7.9m is slightly lower than 2014 (€8.1m). The cost of raising voluntary income reduced significantly due to the completion in 2014 of the investment in our committed In 2015, community groups, schools, hospitals and individuals generously organised events to giving programme. support the Irish Red Cross’ humanitarian services and programmes.
Emergency response and recovery expenditure increased by €605,000. During the year we The Irish Red Cross voluntary fundraising income for 2015 totalled €4.3m and €539,000 was contributed to Philippines (€500,000), Nepal (€169,000), Gaza (€127,000), the Migration Crisis spent generating this income. This expenditure is 12.5 percent of the funds generated and in Europe (€109,000) and Syria (€90,000). A number of smaller contributions were made to includes fundraising department salaries. The income detail is in note 3 (a) of the financial emergencies in other countries. statements.
We continue to have a team working in Niger and spent €579,000 this year (€601,000 in 2014). Emergency Appeals ‘How much of my donation will be used for the appeal?’ is a question we often hear. For Our net expenditure for the year is €111,000 and is also consistent with 2014. emergency appeals we may retain a small percentage of a donation to cover the costs of managing and administering the appeal. Due to the unpredictable scale of an emergency, there Details of staff numbers and costs are included in note 6 of the financial statements. isn’t a fixed percentage used. It could be as low as zero.
42 Legacies and Bequests Total legacy income for 2015 amounted to €353,000 from 16 bequests, of which 14 were A successful partnership with Fleming Medical in 2015 included sponsorship of the Irish Red unrestricted and two were restricted to overseas projects. Cross First Aid App, a €30,000 donation and first aid talks delivered to Fleming Medical pharma customers during the year. Fleming Medical also supported an Irish Red Cross first aid tips radio Following two legacy campaigns in 2013 and 2014, the Irish Red Cross currently has 221 campaign. legacy prospects and 16 pledges. Niger Major Donors, Trusts, Foundations and Institutional Funds (TFI) The Irish Red Cross continued its corporate partnership with Land Rover in 2015, resulting in Major Donor* income for 2015 totalled €70,000, of this €65,000 was restricted to four overseas another water tower being built in Niger. Land Rover donated €140,000 to the Niger programme appeals; Syria, Ebola, Migration Crisis and Nepal and €5,000 was unrestricted received from in 2015. Electric Aid continued to support the Irish Red Cross work in Niger by funding fuel- two Direct Mails and two solicited donations. efficient stoves.
In 2015 total support amounted to €137,000. In 2016 we hope to expand our portfolio of Syria funders including exploring the options available within EU budgets. The recent migration crisis has had an effect on our Syrian appeal with a percentage of news coverage focusing on the plight of the Syrian people. This has resulted in an increase in our Nepal Earthquake donations with an added €76,000 donated in 2015 to the appeal. Following the earthquakes in April and May, the Irish Red Cross launched an emergency appeal in support of those impacted by the two powerful earthquakes in Nepal. Especially the millions Irish Red Cross Charity Shop left homeless. To date €521,000 has been raised. The Irish Red Cross charity shop in Newbridge, Co Kildare, continued to show steady growth and performed well in 2015. In 2016, the Irish Red Cross aims to build on this growth and Migration Crisis expand this area. The outpouring of support from communities in Ireland for vulnerable people impacted by the migration crisis, saw €358,000 donated to supporting people on the migration trail.
Irish floods & storms Generous donations from the public to the Irish Red Cross Storm & Flood Appeal enabled the Irish Red Cross to provide financial assistance to the worst-affected households. Income for this appeal totalled €37,000 in December 2015 with more donations received in early 2016.
Corporate Donors In 2015, the corporate programme continued to grow and many SMEs and multi-national businesses supported the Irish Red Cross throughout the year. The support received was in the form of monetary donations, services and staff events that raised funds or items for the Migration Crisis Appeal. *donors who give €2,000+ in one year or more over three years
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 43 PARTNERSHIPS In line with the Irish Red Cross strategy ‘The Way to 2018’, the charity continues to collaborate with like-minded groups to promote community resilience and well-being, including:
Platform for European Red Cross Cooperation on Refugees, Asylum Seekers and Migrants
an initiative of European National Red Cross Societies
44 ACCOUNTING RECORDS
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 45 ACCOUNTING RECORDS
The measures taken by the Directors to ensure compliance with the requirements, with regard to the keeping of accounting records, are the employment of appropriately qualified accounting personnel and the maintenance of computerised accounting systems. The Society’s accounting records are maintained at the Society Head office in Merrion Square.
TAXATION STATUS Irish Red Cross Society has been granted charitable status under Sections 207 and 208 of the Taxes Consolidation Act 1997.
AUDITORS BDO, is eligible and has expressed a willingness to continue as Auditors of the Society.
The financial statements were reviewed by the Board of Directors and approved by the General Assembly on 9th July 2016.
On behalf of the Board of Directors
Pat Carey Sheila Callan Chairman Treasurer
46 STATEMENT OF DIRECTORS’ RESPONSIBILITIES
The Board of Directors of the Irish Red Cross Society operates through the delegated authority of The financial statements were reviewed by the Board of Directors and approved by the General the Society’s General Assembly (formerly Central Council). Its role is to direct and supervise the Assembly on 9th July 2016. affairs of the Society on a day to day basis, to ensure that it delivers on its goals and objectives, and to uphold the values and principles of the Red Cross Movement in every aspect of its On behalf of the Board of Directors activities.
The Board of Directors is responsible for the preparation of the financial statements for each financial year, which give a true and fair view of the state of affairs of the Society and the incoming Pat Carey Sheila Callan resources and application of funds, including the net income or expenditure of the Society for the Chairman Treasurer year. In preparing these financial statements the Board of Directors is required to:
• select suitable accounting policies and then apply them consistently; • make judgments and estimates that are reasonable and prudent; • state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Society will continue in operation.
The Board of Directors is responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the Society and which enable it to ensure that the financial statements comply with relevant legislation. The Board of Directors is responsible for safeguarding the assets of the Society and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 47 INDEPENDENT AUDITOR’S REPORT TO THE GENERAL ASSEMBLY OF IRISH RED CROSS SOCIETY
We have audited the consolidated financial statements of Irish Red Cross Society for the year the financial and non-financial information in the Foreword Chairman’s and Secretary General ended 31 December 2015 which comprise the Statement of Financial Activities, Balance Statement and Directors’ Report to identify material inconsistencies with the audited financial Sheet, Cash Flow Statement and the related notes. The financial reporting framework that has statements and to identify any information that is apparently materially incorrect based on, or been applied in their preparation are the Financial Reporting Standard FRS102 ‘The Financial materially inconsistent with, the knowledge acquired by us in the course of performing the audit. Reporting Standard applicable in the UK and Republic of Ireland’ and promulgated by the If we become aware of any apparent material misstatements or inconsistencies we consider the Institute of Chartered Accountants in Ireland. implications for our report.
This report is made solely to the General Assembly of the Irish Red Cross Society as a body. Our audit work has been undertaken so that we might state to the General Assembly those matters OPINION ON FINANCIAL STATEMENTS we are required to state to them in an independent auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other In our opinion the financial statements: than the General Assembly of the Irish Red Cross Society as a body, for our audit work, for this • give a true and fair view of the assets, liabilities and financial position of the Society and of report, or for the opinions we have formed. its net outgoing resources for the year then ended; and • have been properly prepared in accordance with the relevant financial reporting framework. RESPECTIVE RESPONSIBILITIES OF THE GENERAL ASSEMBLY AND AUDITORS SIGNED: As explained more fully in the Statement of Directors Responsibilities, the board of directors of the Irish Red Cross Society are responsible for the preparation of the financial statements giving a true and fair view. Our responsibility is to audit the financial statements in accordance with International Standards on Auditing (UK and Ireland). Those standards require us to comply with BDO the Auditing Practices Board’s Ethical Standards for Auditors. Statutory Auditors Dublin SCOPE OF THE AUDIT OF THE FINANCIAL STATEMENTS An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material Date: misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the Society’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the directors; and the overall presentation of the financial statements. In addition, we read all
48 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2015 INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT Restricted Funds Unrestricted Funds Total Total All the activities relate to continuing activities. 2015 2015 2015 2014 Notes €’000 €’000 €’000 €’000 There are no recognised gains and losses other than as stated above. INCOME & ENDOWMENTS FROM Donations & legacies 3 (a) 2,434 3,647 6,081 6,038 The financial statements were reviewed by the Board of Directors and approved by the General Charitable Activities 3 (b) - 976 976 1,068 Other trading Activities 3 (c) - 687 687 630 Assembly on 9th July 2016. Investments 3 (d) 6 22 28 47 Other 3 (e) - - - 158 On behalf of the Board of Directors TOTAL INCOME & ENDOWMENTS 3 2,440 5,332 7,772 7,941 EXPENDITURE ON:
Raising funds 4 - 1,174 1,174 2,143 Pat Carey Sheila Callan Charitable Activities 5 2,528 4,181 6,709 5,912 Chairman Treasurer TOTAL EXPENDITURE 2,528 5,355 7,883 8,055 Net gains / (losses) on investments - - - - NET (OUTGOING) / INCOMING RESOURCES FOR THE YEAR 15 (88) (23) (111) (114) Transfer between funds 14 - - - - Other recognised gains (losses): - - - - Actuarial gains / (losses) on defined benefit scheme 17 - 897 897 (855) Other gains / (losses) - - - - NET MOVEMENT IN FUNDS (88) 874 786 (969)
RECONCILIATION OF FUNDS: TOTAL FUNDS BROUGHT FORWARD 14 1,971 6,533 8,504 9,473 TOTAL FUNDS CARRIED FORWARD 1,883 7,407 9,290 8,504
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 49 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2015
The financial statements were reviewed by the Board of Directors and approved by the General 2015 2014 Assembly on 9th July 2016. Notes €’000 €’000
FIXED ASSETS On behalf of the Board of Directors Tangible fixed assets 7 5,395 5,142 5,395 5,142
CURRENT ASSETS Stocks 8 220 261 Pat Carey Sheila Callan Receivables 9 295 551 Chairman Treasurer Cash and cash equivalents 10 9,900 4,960 10,415 5,772
Current Liabilities Payables 11 (5,364) (462) NET CURRENT ASSETS 5,051 5,310
Total Assets less current liabilities 10,446 10,452 Payables: (Amounts falling due in more than one year) 12 (98) 118) Net Assets Before pension Scheme 10,348 10,334 Defined benefit pension liability 17 (1,058) (1,830)
TOTAL NET ASSETS 9,290 8,504
Funds Represented by Unrestricted funds 14 6,907 6,034 Restricted funds 14 1,883 1,971 Designated funds 14 500 499
TOTAL FUNDS 9,290 8,504
50 CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2015
2015 2014 Notes €’000 €’000 Net cash Inflow / (outflow) from operating activities 5,664 (248) Return on investments: Deposit interest income 11 33
Capital expenditure and related grants: Payment to acquire fixed assets (715) - Receipts from sale of fixed assets - 14 Capital grants received - - INCREASE / (DECREASE) IN CASH 4,960 (201)
RECONCILIATION OF NET CASH FLOW Increase / (Decrease) in cash 4,960 (201) Bank balances at beginning of year 4,797 4,998 CASH AND CASH EQUIVALENTS 9,757 4,797
RECONCILIATION OF NET INCOMING (OUTGOING) RESOURCES TO CASH (OUTFLOW) FROM 2015 2014 OPERATING ACTIVITIES €’000 €’000
Net (outgoing) resources (111) (114) Depreciation 7 406 412 Investment Income 3 (11) (33) Deposit interest income - - Decrease / (Increase) in stocks 41 (11) Decrease / (Increase) in receivables 256 (6) Increase/(Decrease) in payables 5,027 (338) Loss / (Profit) on disposal of fixed assets 56 (158) Net cash inflow / (outflow) from operating activities 5,664 (248)
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 51 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015
1. Accounting Policies The principal accounting policies of the Irish Red Cross Society, which are outlined below, have been u Income from legacies applied consistently throughout the current and prior year: Income from legacies is accounted for when receipt is probable, and is recognised in full in the financial statements in the period in which probate is granted and where the amount can be reliably ascertained. (a) Basis of Accounting The financial statements have been prepared in accordance with Financial Reporting Standard 102, u Subscriptions / Donations & Royaltiess the Financial Reporting Standard applicable in the Republic Of Ireland, FRS 102 and with reference to In general subscriptions, donations and royalties are recognised on a cash receipts basis when the the recommendations of the revised Statement of Recommended Practice (SORP) Accounting and money is lodged in the bank. Reporting by Charities issued by the Charity Commissioners in the UK. Accounting Standards, generally accepted in Ireland in preparing financial statements giving a true and fair view, are those published by u Bank Interests the Institute of Chartered Accountants in Ireland and issued by the Financial Reporting Council. Bank interest receivable is accounted for on an accruals basis.
Information on the impact of first-time adoption of FRS 102 is given in note 22. u Properties Properties donated for use by, and now owned by, the Society are recognised in the Society’s financial The preparation of financial statements in compliance with FRS 102 requires the use of certain critical statements as income and the equivalent amount capitalised on the balance sheet. This is in line with the accounting estimates. It also requires management to exercise judgment in applying the society’s Statement of Recommended Practice, Accounting and Reporting by Charities (2015). accounting policies. u Grant Income The following principal accounting policies have been applied: Grant income is recognised in full once entitlement, certainty and measurement are met.
(b) Incoming Resources and Endowments u Commercial Training Income is analysed as restricted, unrestricted or designated. Restricted funds represent income Income from Commercial Training activities is recognised as earned i.e. as the related training services are recognised in the financial statements which is subject to specific conditions imposed by the donors or provided. grant making institutions. Unrestricted funds represent amounts which are expendable at the discretion of the Society, in furtherance of the objectives of the charity. Such funds may be held in order to finance u Tax Efficient Giving working capital or capital expenditure. Designated funds are income received without restriction but Income tax rebates on donations received is recognised on notification from Revenue Commissioners of allocated to a specific project area by the Board of Directors. the confirmation of the amount and when there is certainty of receipt.
52 (c) Resources Expended and basis of allocation of cost less estimated residual value of each asset over its expected useful economic life on the basis below at Expenditure is recognised on an accruals basis as a liability is incurred and is recorded as part of the following annual rates: the expenditure to which it relates. Cost of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity’s Freehold and Leasehold premises...... 2% Straight Line shops. Expenditure on charitable activities are those costs incurred by the charity in the delivery of Ambulance, sea rescue & equipment...... 10% Reducing Balance its services for its beneficiaries. It includes both costs that can be allocated directly to such activities Fixtures, fittings & equipment...... 10% Reducing Balance and those costs of an indirect nature necessary to support them. Governance costs include those Computer equipment...... 20% Reducing Balance costs associated with meeting the constitutional and statutory requirements of the charity. They include the costs of subscriptions related to membership of the International Red Cross and Red Crescent Gains and losses on disposals are determined by comparing the proceeds with the carrying amount Movement, as well as the costs of trustee meetings and internal and external audits. Where costs and are recognised in the Statement of Financial Activities. cannot be directly attributed, they have been allocated in proportion to estimated benefits received. (e) Investments (d) Tangible Fixed Assets Investments are stated at market value at the balance sheet date. All tangible fixed assets are initially recorded at historic cost. Capital Expenditure in excess of €500 is capitalised and depreciated over its useful economic life. Expenditure less than this amount is charged (f) Receivables to the Statement of Financial Activities. Short term receivables are measured at transaction price, less any impairment. Properties are stated at original cost where purchased. Donations or Gifts of properties are valued at open market value at the date of donation. (g) Operating Leases: Lessee Properties donated for use by, and now owned by, the Society are currently recognised in the Society’s Rentals under operating leases are charged on a straight-line basis over the lease term, even if the financial statements as income and the equivalent amount capitalised on the balance sheet. This payments are not made on such a basis. is in line with the Statement of Recommended Practice, Accounting and Reporting by Charities (2015). (h) Stocks The carrying value of tangible fixed assets is reviewed annually for impairment if events or changes in Stocks are stated at the lower of cost and net realisable value. Provision is made for obsolete, circumstances indicate the carrying value may not be recoverable. slow-moving or defective stock where appropriate.
Depreciation is provided on tangible fixed assets with the exception of land, so as to write off the cost
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 53 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 (continued)
1. Accounting Policies (continued) (n) Pensions Pensions and post retirement benefit schemes are accounted for in accordance with FRS 102 (i) Payables Retirement Benefits. The cost of contributions payable to the scheme and any movements on the Short term payables are measured at the transaction price. scheme surplus or deficit are recognised in the Statement of Financial Activities. Pension scheme assets and liabilities are measured using market values and the pension scheme liabilities are measured (j) Foreign currencies using the projected unit method and discounted at an AA corporate bond rate. The pension scheme Foreign currency transactions are translated at the rates ruling at the date of the transaction. deficit is recognised in full on the balance sheet. Full actuarial valuations are obtained at intervals not Monetary assets and liabilities arising in foreign currencies have been retranslated at the rates ruling at exceeding three years the balance sheet date. (o) Taxation Exchange differences have been included in the statement of financial activity for the year. No charge to current or deferred tax arises as the Irish Red Cross Society has been granted charitable status. (k) Cash and Cash Equivalents Cash is represented by cash in hand and deposits with financial institutions epayabler without penalty (p) Value Added Tax on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no Irrecoverable value added tax is allocated to the category of expenditure to which it relates. more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. (q) Provisions Provisions are recognised when the Irish Red Cross Society has a legal or constructive financial (l) Financial Instruments obligation, that can be reliably estimated and for which there is an expectation that payment will be The Society only enters into basic financial instrument transactions that esultr in the recognition of made. financial assets and liabilities like trade and other accounts eceivabler and payable. Basic financial instruments are recorded at transaction price. (r) Funds held as Agent Where the society agrees to administer funds of another entity, the society will act in line with the (m) Holiday Pay Accrual instruction of the entity that acts as a principal. Where the society has control of the funds at the year A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the end, it will recognise it as an asset with a corresponding liability recognised. The receipt of funds as an Balance Sheet date and carried forward to future periods. This is measured at the undiscounted salary agent is not recognised as income nor its distribution as the agent’s expenditure. Any receivable by the cost of the future holiday entitlement so accrued at the Balance Sheet date. society for acting as an agent will be recorded as income in the Statement of Financial Activities.
54 2. Judgements in Applying Accounting Policies and 3. Income From Charitable Activities Key Sources of Estimation Uncertainty Restricted Funds Unrestricted Funds Total Total 2015 2015 2015 2014 Notes €’000 €’000 €’000 €’000 The directors consider the accounting estimates and assumptions below to be its critical accounting estimates and judgements. Donations and legacies 3 (a) 2,434 3,647 6,081 6,038 Charitable activities 3 (b) - 976 976 1,068 Other Trading Activities 3 (c) 687 687 630 Impairment of Receivables Investments 3 (d) 6 22 28 47 The society trades with a large and varied number of customers on credit terms. Some debts All other sources of income 3 (e) - - - 158 due will not be paid through the default of a small number of customers. The society uses 2,440 5,332 7,772 7,941 estimates based on historical experience and current information in determining the levels of debts for which an impairment charge is required. The level of impairment required is reviewed on an ongoing basis. The total amount of trade receivables is €171k (2014 – €219k). Restricted Funds Unrestricted Funds Total Total 2015 2015 2015 2014 Impairment of Stock Notes €’000 €’000 €’000 €’000 The society holds stock amounting to €220k (2014 - €261k) at the financial year end date. The directors are of a view that an adequate charge has been made to reflect the possibility of stock Regular Giving 3 1,132 1,135 1,238 Public Appeals and Events 1,300 981 2,281 2,138 being sold at less than cost. However, this estimate is subject to inherent uncertainty. Tax Efficient Giving - 207 207 209 Legacies 164 189 353 354 Useful Lives of Tangible Fixed Assets Corporates, Major Donors and Trusts 301 52 353 519 Long-lived assets comprising primarily of freehold property represent a significant portion Property Donated - 50 50 - of total assets. The annual depreciation depends primarily on the estimated lives of each Grant Income 3 (a)(i) 666 983 1,649 1,501 Royalties Income - 53 53 79 type of asset and, in certain circumstances, estimates of residual values. The directors regularly review these useful lives and change them if necessary to reflect current 2,434 3,647 6,081 6,038 conditions. Changes in the useful lives can have a significant impact on the depreciation and amortisation charge for the financial year. The net book value of tangible fixed assets Royalties comprise income earned from the works of the French writer subject to depreciation at the financial year end date was €5,395k (2014 - €5,142k). Joseph Kessell who bequeathed the royalty rights of his books to the Irish Red Cross.
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 55 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 (continued)
3. Income From Charitable Activities (continued) 3 (a) (i) Grant Income 3 (b) Charitable Activities
Unrestricted Grant Income Granting Authority Total Total Restricted Funds Unrestricted Funds Total Total 2015 2014 2015 2015 2015 2014 € € Charitable activities €’000 €’000 €’000 €’000
Department of Defence Contribution to the Administration costs of Head of Office 739,000 739,000 Training - 140 140 244 Department of Environment Community Based Health and First Aid Programme Membership fees - 24 24 34 Development and Maintenance in the Irish Prison Services 189,000 99,999 Duties - 771 771 731 Health Service Executive Various Projects 34,610 65,900 Community support services - 41 41 56 Various County Councils Various Projects 15,470 - Sundry - - - 3 978,080 904,899 Total - 976 976 1,068
Restricted Grant Income
Refugee Resettlement Setup and management of pledge database 25,892 - Pobal Scheme to support National Organisations in the Community 3 (c) Other Trading Activities and Voluntary sector 71,947 26,980 IFRC Grant for Irish Aid 400,000 400,000 Restricted Funds Unrestricted Funds Total Total Department of Defence Grant for Funding for IFRC 130,000 130,000 2015 2015 2015 2014 Department of Transport Towards the provision of search and rescue services 27,297 27,297 €’000 €’000 €’000 €’000 County Councils Annual Youth Service Grants 3,401 7,869 Towards the provision of search and rescue service 5,000 - Products and Manuals - 26 26 34 Health Service Executive Grant to refurbish building – Dundalk 5,000 - Medical and First Aid Services - 114 114 101 - Retail - 79 79 61 Department of Defence Grant under the Senior Alert Scheme for alarms 3,305 4,235 Training - 468 468 434 671,842 596,381 Total - 687 687 630 Total Grant Funding 1,649,922 1,501,280 All income from trading activities relates to third party activities. Income from retail relates to the shop in Newbridge.
56 3 (d) Investments 4. Expenditure on Raising Funds
Restricted Funds Unrestricted Funds Total Total Direct Costs Support Costs Total Total 2015 2015 2015 2014 2015 2015 2015 2014 €’000 €’000 €’000 €’000 €’000 €’000 €’000 €’000
Bank Interest 6 5 11 33 Voluntary income 539 - 539 1,515 Rental Income - 17 17 14 Trading activities 635 - 635 628 Total 6 22 28 47 1,174 - 1,174 2,143 Income included in investment income comprises bank interest received and receivable together with rental income received and receivable. Rental income relates to the letting of properties on an informal basis. 5. Expenditure on Charitable Activities
Direct Costs Support Costs Total Total 2015 2015 2015 2014 3 (e) All other sources of income €’000 €’000 €’000 €’000 Emergency response and recovery 1,443 - 1,443 838 Restricted Funds Unrestricted Funds Total Total Resilience 2,747 - 2,747 2,882 2015 2015 2015 2014 Health and social care 516 - 516 510 €’000 €’000 €’000 €’000 Supporting the movement - 1,081 1,081 956 Governance costs 736 130 866 726 Profit on Sale of tangible fixed assets - - - 158 Other - Loss on Disposal 56 - 56 - Total - - - 158 5,498 1,211 6,709 5,912 Support costs also include insurance for management and corporate liability of €236,250 (2014: €236,250) and governance costs as follows:
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 57 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 (continued)
5. Expenditure on Charitable Activities (continued) 5 (a) Governance Costs 6 (b) Total Staff costs Direct Costs Support Costs Total Total 2015 2014 2015 2015 2015 2014 €’000 €’000 €’000 €’000 €’000 €’000 Wages & salaries 2,312 2,840 External audit 87 - 87 63 Social welfare costs 217 286 Subscriptions to Federation 162 130 292 277 Pension costs 99 96 Staff 391 - 391 312 2,628 3,222 Other governance costs 96 - 96 72 736 130 866 726 6 (c) Senior Staff Remuneration 6. Employees and Staff Costs 2015 2014 The number of staff earning salaries over €70,000 is: No. No.
6 (a) Number of employees Band: €70,000 - €79,999 4 4 2015 2014 Band: €80,000 - €89,999 - - Band: €90,000 - €99,999 - - Fundraising 8 8 Band: €100,000 - €109,999 1 1 Finance 6 6 Band: €130,000 - €139,999 - - Services & Commercial 33 30 International services 6 6 5 5 Governance 6 5 The Board of Directors oversee all matters relating to senior staff remuneration. Utilities 1 1 Communications 2 2 International delegates 6 7 Committed giver - 32 6 (d) Key Management Remuneration Newbridge shop 2 1 Key management personnel include senior management and received remuneration of €439,000 (2014: €470,000) in the 70 98 year. The cost of employer pension contributions for key management in 2015 was €22,000 (2014: €30,000).
58 6 (e) Staff Emoluments and Director’s Expenses 7. Tangible Fixed Assets The average number of volunteers working for the Irish Red Cross Society 2015 2014 Freehold and Ambulance Sea Fixtures during the year was as follows: Leasehold Rescue and Fittings Computer Premises Equipment and Equipment Equipment Total National Services 4,791 5,242 €’000 €’000 €’000 €’000 €’000 4,791 5,242 Cost At 1 January 2015 2,732 5,919 620 808 10,079 2015 2014 Additions 313 340 14 48 715 Directors expenses: €’000 €’000 Disposals and write-offs (9) (78) (4) (284) (375) Expenses incurred by directors and reimbursed by the Irish Red Cross Society 12 7 At 31 December 2015 3,036 6,181 630 572 10,419 Expenses incurred by the Irish Red Cross Society on behalf of directors 12 7 Directors’ indemnity insurance cover cost 2 2 Depreciation 26 16 At 1 January 2015 564 3,357 402 614 4,937 Charge for the year 61 279 24 42 406 2015 2014 On disposals - (47) (3) (269) (319) No. No. At 31 December 2015 625 3,589 423 387 5,024
Number of directors receiving expenses 10 10 Net Book Value 10 10 At 31 December 2015 2,411 2,592 207 185 5,395
At 31 December 2014 2,168 2,562 218 194 5,142 The Irish Red Cross Society relies substantially on voluntary services provided by its members across the country. It is not possible to quantify, in monetary terms, the value of these services to the Irish Red Cross Society. Directors’ expenses are for travel, meetings and accommodation costs incurred. None of the directors received any remuneration during the year (2014: € nil).
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 59 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 (continued)
7. Tangible Fixed Assets (continued) In respect of year: 8. Stocks Freehold and Ambulance Sea Fixtures 2015 2014 Leasehold Rescue and Fittings Computer €’000 €’000 Premises Equipment and Equipment Equipment Total €’000 €’000 €’000 €’000 €’000 Supply stocks 171 175 Manuals 49 86 Cost 220 261 At 1 January 2014 2,841 5,774 552 779 9,946 There are no material differences between the replacement cost of stock and balance sheet amounts. It is not considered Additions 69 150 68 29 316 practical to value stock sold on donated goods at year end. Disposals (178) (5) - (183) At 31 December 2014 2,732 5,919 620 808 10,079 9. Receivables: (Amounts falling due within one year) 2015 2014 Depreciation €’000 €’000 At 1 January 2014 520 3,072 377 567 4,536 Charge for the year 55 285 25 47 412 Trade receivables 171 219 On disposals (11) - - - (11) Prepayments 124 332 At 31 December 2014 564 3,357 402 614 4,937 295 551
Net Book Value 10. Cash & Cash Equivalents At 31 December 2014 2,168 2,562 218 194 5,142 2015 2014 €’000 €’000 At 31 December 2013 2,321 2,702 175 212 5,410 Cash at bank and on hand 9,886 4,946 Short terms investments 14 14 The Society’s properties are included at historical cost. A property was bequeathed to the Society on condition that 9,900 4,960 ownership is retained for 25 years. This condition will be fulfilled in 10 years time. Short term investments have a maturity of less than 90 days. Included within cash at bank and on hand is an amount of The Society’s properties includes national, regional and training centre offices. €4,682k which relates to the funds received from the Department of Defence in respect of Flood Relief Fund. Further details of this note are disclosed in Note 11.
60 11. Payables: (Amounts failing due within one year) 13. Bank Loans 2015 2014 2015 2014 €’000 €’000 €’000 €’000
Trade payables 72 106 Current Accruals 290 230 Bank Loans 31 31 Other payables 80 95 31 31 Deferred Income 209 - Bank Loans (Note 13) 31 31 Flood Relief Fund (Funds held as an Agent) 4,682 - Non-current Bank Loans 94 114 5,364 462 94 114 Included within other payables is an amount for PAYE/PRSI of €54,000 (2014: €67,000). Bank overdrafts are unsecured and repayable on demand. All deferred income as at 31 December 2015 relates to amounts received in advance of entitlement. The bank loan is secured over a first legal mortgage / charge over the leasehold interest in the property at Unit 3, Ashbourne During the year Irish Red Cross received €5,000,000 from the Department of Defence in respect of the Flood Relief Fund. Business Park, Limerick, registered in the name of Irish Red Cross, which are carried in the Balance Sheet at €314k (2014: Irish Red Cross are acting as an agent on behalf of the Irish Government. They will distribute these funds to the flood relief €321k) at the financial year end date. victims. During the year €318k was distributed by the Irish Red Cross with the remaining balance of €4,682,000 been shown above. The corresponding asset is disclosed as cash and cash equivalents in Note 11. It carries a fixed interest rate of 3.23% (2014: 3.23%). It is repayable by instalments over the next 4 years and will be repaid in full in by 30th November 2019. 12. Payables: (Amounts failing due in more than one year) 2015 2014 €’000 €’000
Bank Loans (Note 13) 94 114 Other Payables 4 4 98 118
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 61 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 (continued)
14. (a) Movement in Funds 14 (b) Analysis of Net Assets At start Incoming Outgoing Transfers Pension At end Restricted Unrestricted Designed At end of At end of of year Resource Resource between Surplus/ of year Funds Funds Funds year year 2015 2015 2015 funds Deficit 2015 2015 2015 2015 2015 2014 €’000 €’000 €’000 €’000 €’000 €’000 €’000 €’000 €’000 €’000
Restricted Funds 1,971 2,440 (2,528) - - 1,883 Tangible Fixed Assets - 5,395 - 5,395 5,142 Unrestricted Funds 6,034 5,280 (5,304) - 897 6,907 Current Assets 1,232 9,183 - 10,415 5,772 Designated Funds 499 52 (51) - - 500 Creditors: Amounts falling Total 8,504 7,772 (7,883) - 897 9,290 due within one year (84) (5,280) - (5,364) (462) Creditors: Amounts falling In Respect of prior year due after one year - (1,156) - (1,156) (1,948) Total 1,148 8,142 - 9,290 8,504 At start Incoming Outgoing Transfers Pension At end of year Resource Resource between Surplus/ of year 2014 2014 2014 funds Deficit 2014 €’000 €’000 €’000 €’000 €’000
Restricted Funds 1,959 1,899 (1,900) 13 - 1,971 Unrestricted Funds 7,011 6,042 (6,151) (13) (855) 6,034 Designated Funds 503 - (4) - - 499 Total 9,473 7,941 (8,055) - (855) 8,504
62 14 (c) Analysis of Restricted Funds 14 (c) Analysis of Restricted Funds (continued) Restricted Funds Restricted Funds Restricted Funds Restricted Funds 2015 2014 2015 2014 €’000 €’000 €’000 €’000 Floods Fund 62 31 Sudan 1 6 Irish Refugee Protection Program 46 0 Asia 0 1 Vulnerability & Capacity Assessment 21 5 Appeal – Tsunami 103 173 Carers Courses & Alarms for the Elderly 16 16 International Response Fund 164 245 Ambulance Fund 22 21 Other Restricted Funds 16 8 National Humanitarian Fund 79 121 Sustainability (Core) Fund 59 59 EU Storm Damage 1 1 Total 1,883 1,971 J Williams Bequest 45 45 International Restricted (75) 69 Restoring Family Links (10) 0 Migration Crisis 290 0 Gaza 40 0 Nepal 333 0 Iran 0 1 Syria 142 172 Pakistan 3 1 China 0 3 Southern Africa 0 2 Haiti 0 3 International Humanitarian Law (8) 1 Italy 0 2 Philippines 586 922 East Africa 6 52 Niger (59) 11
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 63 15. Net (Outgoing) / Incoming resources for the year 17. Pensions 2015 2014 The Society operates both a defined contribution scheme and a funded defined benefit scheme. Net (outgoing) /incoming resources for the year is stated after charging / (crediting): €’000 €’000 a) Defined Contribution Pension Scheme Directors remuneration – for services as directors - - The Society operates a defined contribution scheme for certain employees. The assets of the scheme are held separately Directors remuneration – for staff services - - from those of the Society in an independently administrated fund. The defined contribution pension charge for the year was Depreciation of tangible fixed assets 406 412 €20k (2014: €19k). The amount owed at the year end was €nil (2014: €nil). Loss / (Profit) on disposal of tangible fixed assets 56 (158) Auditors’ remuneration 87 66 b) Defined Benefit Pension Scheme The Irish Red Cross Society operates a funded defined benefit pension scheme. The defined benefit scheme is closed to As explained in Note 6, members of the board of directors do not receive remuneration for their services as directors. new entrants. The assets of the scheme are vested in independent trustees for the benefit of the employees. The Irish Red While the Society is charity and does not incur corporation tax, it does remit significant payroll and incurs a significant costs Cross Society undertakes an actuarial valuation of the scheme every 3 years. These valuations are undertaken by qualified, in irrecoverable VAT. independent actuaries. The effective date of the last actuarial valuation was 31 December 2015.The actuarial report is available for inspection by the scheme members but not for public inspection. Employer contributions to the scheme are charged to the Statement of financial activities as they are incurred. The cost of employer pension contributions in 2015 was €56k (2014: €71,000). 16. Taxation The Society, charity number CHY3950, is exempt from taxation on Income under Section 207 Taxes Consolidation Act 1997, as it is for charitable purposes. 2015 2014 €’000 €’000
Fair value of scheme assets 3,413 3,612 Present value of funded obligations (4,471) (5,442) Net liability (1,058) (1,830)
64 The amounts recognised in the profit and loss account are as follows: Movements in the present value of the defined benefit obligation were as follows:
2015 2014 2015 2014 €’000 €’000 €’000 €’000
Interest on pension scheme liabilities 43 37 Opening defined benefit obligation (5,442) (6,357) Current service cost 168 139 Current service cost (168) (136) Past service gain 11 7 Changes in assumptions underlying the present value of the scheme liabilities 798 (1,200) 222 183 Interest Income Costs (122) - Benefits paid 463 (149) Closing defined benefit obligation (4,471) (5,442) The amounts recognised in the Statement of Comprehensive Income: Changes in the fair value of scheme assets were as follows: 2015 2014 €’000 €’000 2015 2014 €’000 €’000 Actual return less expected return on pension scheme assets (99) 332 Experience gains and losses arising on the scheme liabilities - 62 Opening fair value of scheme assets 3,612 3,376 Change in assumptions underlying the present value of the scheme liabilities (798) (1,200) Contributions by scheme participants (377) - Actuarial gain/(loss) recognised in Other Comprehensive Income (897) (806) Death in Service - 112 Actual return on scheme assets (897) (806) Interest Income 79 124 Expected return on assets 99 3,413 3,612
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 65 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 (continued)
17. Pensions (continued) 18. Commitments 2015 2014 a) Capital Commitments Equities 37.3% 40.6% At 31 December 2015, the society had not entered into contracts for the construction or purchase of properties (2014: €Nil). Bonds 30.8% 36.8% Cash 0.0% 0.0% b) Operating Lease Commitments Other 31.9% 22.6% At 31 December 2015, annual commitments under operating leases were as follows: 100% 100% Property Other 2015 2014 Scheme assets do not include any amounts invested in the Society’s own financial instruments or any amounts invested in The amount payable within the next €’000 €’000 Total Total property occupied by the Society. 12 months on leases expiring: €’000 €’000 Basis of expected rate of return on assets Within one year 44 - 44 52 To develop the expected long term rate of return on assets assumption, the Group considered the current level of expected In two to five years 178 - 178 189 returns on risk free investments (primarily government bonds), the historical level of the risk premium associated with the After five years 72 - 72 104 other asset classes in which the portfolio is invested and the expectation for the future returns of each asset class. The Total 294 - 294 345 expected return for each asset class was then weighted based on the current asset allocation to develop the expected long term rate of return on assets assumption for the portfolio. The Irish Red Cross Society has a number of properties which it sub-leases, where there is no formal lease agreement in The valuations of the defined benefit plans used for the purposes of FRS 102 disclosures have been based on the actuarial place. Therefore the above analysis is an estimate of such leases. valuations, using the projected unit credit method, of the plans as at 31 December 2015. The major assumptions used by the actuary were as follows: c) Programme Commitments 2015 2014 2015 2014 €’000 €’000 Discount rate at 31 December 2.80% 2.30% Inflation 1.75% 1.75% Niger Food Security Programme 88 - Total 88 - Future salary increases Minimum: 2.75% 2.75% Maximum: 5.00% 5.00% Pension Increases 1.75% 1.75%
66 19. Related Party Transactions The nature of the Irish Red Cross Society’s activities means that it has connections to a number of organizations. However, none of these relationships have the ability to exercise influence or control over the activities of the Irish Red Cross Society.
During the period, the Irish Red Cross Society provided income received from the Department of Defence to the International Federation of Red Cross of €130,000 (2014: €130,000).
During the year, the Irish Red Cross Society reimbursed expenses to Director’s amounting to €11,203 (2014: €7,488).
20. Post Balance Sheet events No significant events have occurred since the balance sheet date which would require adjustments to the amounts as disclosed in the financial statements.
21. Contingent Liabilities At 31 December 2015, the society had no contingent liabilities (2014: €Nil).
22. First Time Adoption of FRS102 There are no material differences on the transition to FRS102
23. Comparative Figures The comparative figures have been regrouped, where necessary, on a basis consistent with the current financial year.
IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 67 Humanity Impartiality Neutrality Independence Voluntary Service Unity Universality www.redcross.ie
68 IRISH RED CROSS ANNUAL REPORT & CONSOLIDATED FINANCIAL STATEMENTS – 2015 69 Irish Red Cross Head Office 16 Merrion Square Dublin 2 D02 XF85 Republic of Ireland
t +353 (0) 1 642 4600 f +353 (0) 1 661 4461 e [email protected] www.redcross.ie
Charity number CHY 3950 70