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← Holy Trinity Centre

2025-03-31-accounts

REGISTERED CHARITY NUMBER: NIC 100524

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2025

for

Holy Trinity Centre

Lynn Drake & Co Ltd Statutory Auditors 1st Floor

34 B-D Main Street Moira

Co. Armagh BT67 OLE

Holy Trinity Centre

Contents of the Financial Statements for the Year Ended 31 March 2025

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||||||||| |---|---|---|---|---|---|---|---| |Page| |Reference|and|Administrative|Details|1| |Report|of the|Trustees|2|to|9| |Report|of the Independent Auditors|10|to|12| |Statement|of Financial|Activities|13| |Statement|of Financial|Position|14| |Statement|of Cash|Flows|15| |Notes|to|the|Statement|of Cash|Flows|16| |Notes|to|the|Financial|Statements|17|to|29| |Detailed|Statement|of Financial|Activities|30|to|31|

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Holy Trinity Centre

Reference and Administrative Details for the Year Ended 31 March 2025

TRUSTEES Colette Toman Mary Joyce Maria Moore Nick Connolly PRINCIPAL ADDRESS Holy Trinity Family Centre 26 Norglen Gardens Belfast Co. Antrim BT11 8EL REGISTERED CHARITY NIC 100524 NUMBER AUDITORS Lynn Drake & Co Ltd Statutory Auditors Ist Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE

CHIEF EXEC OFFICER Bernie Toner BANKERS Danske Bank PO Box 183 Donegall Square West Belfast BT1 6JS

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Holy Trinity Centre

Report of the Trustees for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Chairperson's Report

The trustees have had due regard to the Charity Commission for Northern Ireland's guidance on_ public benefit in exercising their duties under section 3 of the Charities Act (Northern Ireland) 2008.

The purpose of the Charity and benefits to the public.

All Holy Trinity services aim to improve the advancement of education within the Belfast area. We do this by working in partnerships with local supporting educational services who offers services aimed at Lifelong Learning. Holy Trinity can demonstrate the benefits of mental health and educational support by seeing increase members taking part in our services which will improve their way of life and improve their potential for paid work. The intended beneficiaries are any service user that needs help and support that will improve their quality of life.

The services delivered in the community includes counselling, mentoring, childcare, senior activities, and volunteering opportunities, these service work towards promoting positive mental health and wellbeing. A high standard of childcare provision follows early years curriculum. Additional learning disability services include creative arts, mentoring and counselling that compliment mental health and wellbeing. Holy Trinity demonstrates these benefits to the community by continued contracts from the funders, waiting list for services, feedback from service users, partnership working, monitoring and evaluation of programmes. The services are aimed at tackling inequalities that is apparent in areas of poverty. I would like to thank the dedicated staff and funders that enable the centre to work with our communities to promote and sustain healthier and meaningful lives.

Colette Toman - Chairperson.

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Holy Trinity Centre

Report of the Trustees

for the Year Ended 31 March 2025

OBJECTIVES AND ACTIVITIES

Our community learning and development approach is based on a commitment to the following:-

Empowerment - increasing the ability of individuals and groups to influence community circumstances.

Participation - supporting people to take part in activities. Inclusion, equal opportunity, and anti-discrimi nation, recognising that some people have more restricted opportunities and influence so should be given attention.

Self-determination - supporting the right of people to make their own choices. Partnership workingrecognising that many agencies can contribute to community learning and development and should work together to make the most of the resources available and to be as effective as possible. Looking at people's skills and confide nce to secure jobs. Benefits from services provided include counselling and mentoring to the community which promotes healthily mental health. A high standard of childcare provision which promotes healthy eating and dental hygiene facilities. Disability services include programmes on healthy eating drugs and alcohol awareness, mentoring and counselling for health and wellbeing. Holy Trinity can demonstrate these benefits to the community by continued contracts from the funders, waiting list for services, feedback from service users, partnership working and monitoring and evaluation of programmes. The services are aim at tackling inequalities that is apparent in areas of poverty.

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Holy Trinity Centre

Report of the Trustees

for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Targets reported on

Daycare

;

30 full-time placements or 60 part time placements per week secured in this reporting period

Counselling/ Intervention/ Treatment/ Suicide Intervention Treatment/ Family Support

1,335 individual clients took part in health and wellbeing interventions in this reporting year. 4136 Counselling sessions delivered in this reporting period

Volunteers

3 Volunteers in this reporting period

Trainee Counsellors

4 trainee counsellors completed training needed to gain their counselling qualification

Holy Trinity Centre continues to provide services such as creative knitting groups.

Continued contracts

Family Support funded by BHSCT

Self Harm contract delivered as lead and a partner in the Community Wellbeing Alliance Funded by PHA

Talking Therapies contract delivered as a partner in the Community Wellbeing Alliance funded by BHSCT

Extension of PHA Protect Life

Extension of Victims and Survivors - Adults

Belfast City Council - Revenue Grant

Pathways

Rank Start Here Programme

LFT Mind Matters

DfC - Department For Communities

BHSCT - Sponsored Daycare

Standards

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Holy Trinity Centre

Report of the Trustees for the Year Ended 31 March 2025

Day - Care

Trinity Day care continues to provide 30 full or 60 part-time placements to local community. As a self-sustaining social economy project day-care offers local affordable childcare at a high standard. The service continues to be inspected annually by the BHSCT and passed this year with only one recommendation. All staff are trained to a minimum of a level 3 or above and continue to personally develop through training provided by the organisation. The service is opened from 8 am to 5 30 pm Monday to Friday. This Project employs 14 full and part time staff. Trinity Community Counselling. Trinity Community Counselling Service offers professional, confidential support to children, young people and adults. Seven core staff, 14 sessional staff and 3 counsellors in training provide support to our beneficiaries. Some of the issues covered are bereavement, relationship issues, addictions, depression, anxiety, self-harm, suicide, trans-generational trauma etc.

Referrals are made by GP's, Hospital Emergency Departments, Health Workers, Family, Friends and the individuals themselves. The core counselling projects are funded by BHSCT, PHA, and VSS.

This year the service! outcomes over delivered on the targets set by Department For Communities/ Neighbourhood Renewal,, the organisatio also works in partnership with the Community Wellbeing Alliance to deliver two counselling contracts, Self-Harm and Talking Therapies. These contracts may be extended for a further year.

The counselling service is opened from 10 am to 8 pm Monday, Tuesday, Wednesday, and Thursday to accommodate children and young people and people who work. Friday operates from 10am to 4 pm.

Family Support - 45+ families, children and young people received Family Support Packages, made up of one-to-one mentoring. This is a popular project and results in long waiting lists. This service is a Belfast wide service and is funded under BHSCT.

Creative Arts - is a non-funded service and is made up of women from the local community.

Volunteer Opportunities - In this reporting period we had 6 volunteers supporting the services. Additionally, the centre operates a training scheme which facilitates training placement opportunities for trainee counsellors. Th ree trainee counsellors successfully completed their training in this financial year.

We employ local people that have a feel and understanding of community needs.

In-house training for all staff includes:-

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Holy Trinity Centre

Report of the Trustees for the Year Ended 31 March 2025

Organisational Risk Analysis

Brexit, Welfare Reform, Cost of Living crisis PIP assessment and lack of funding, project delays or abandonment, procurement regulations, government stability were the main causes for concern for maintaining our services.

We are seeing a high number of people that have been left vulnerable because of changes to welfare reform, such as Universal Benefits and PIP and the cost-of-living crisis.

However, Holy Trinity has a long record of successful risk management through the deliverance of many contracts, experienced managers, policies, and procedures allow us to act quickly to manage change.

Steps in place to mitigate against risks are:

GDPR (General DATA Protection Regulation), Staff understand the new GDPR legislation that came out on the 25/5/18, additionally Policies and Procedures such as Privacy Notices, Client Consent, Client Contracts and Data Breach reporting measu res have been adapted to comply with the new legalisation.

Policies and Procedures are fit for purpose they are reviewed and signed off annually by the Chairperson of the Organisation.

Standards/Coherent Governance along with political and financial risk are all taken into consideration and reviewed on a regular basis.

Social Risk

Welfare Reform/Universal Credit will impact on all our services users which will negatively affect their mental health and wellbeing. Our normal timing of projects run monthly to enable project plans to be implemented and monitored. Mitigated risk will involve.

Exit Strategy, timely and person centred focused. Monitoring returns to funders on time Monthly meetings with Funders project officers Staff support via direct line management and external supervision. Transparent financial accountability Regular committee meetings.

FINANCIAL REVIEW

Financial position

The company had net incoming resources for the year of £15,403 (2024: net incoming resources of £53,377), which reflected the completion of a number of projects during the year. Unrestricted funds increased by £11,520, while restricted funds increased by £3,883.

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Holy Trinity Centre

Report of the Trustees for the Year Ended 31 March 2025

FINANCIAL REVIEW

Reserves policy

The charity's policy is to retain a level of free reserves, which matches the needs of the organisation both at the current time and in the foreseeable future. The reserves required should be sufficient to meet committed grant expenditure and the running costs for a period equivalent to six months annual expenditure. The charity has developed a plan to establish and maintain this agreed level of free reserves. The charity will continue to monitor compliance with this policy on a regular basis and the Committee will review the appropriateness of the policy annually.

Holy Trinity Centre have only one major source of income and income in this source is not always guaranteed. It is crucial therefore to ensure there are sufficient reserves to tide an organisation over while fundraising is done or to allow Holy Trinity Centre to wind up while meeting its obligation to staff and service users if existing sources of income are lost. To avoid closure the Holy Trinity Centre Management Board has agreed to keep a certain level of financial reserves to ensure that main operations can continue for a period of 6 months, 3 months for all staff and an additional 3 months for Director, Day Care Co-ordinator, Counselling Co-ordinator and Finance Administration.

The main concerns of the board are to ensure:

The reserves should be built up from the unrestricted (earned) income.

The level of reserves should be calculated and monitored every 3 months by the Management Board.

This policy should be reviewed yearly and whenever there are significant changes in staff hours or numbers.

FUTURE PLANS

Future Development for the next 12 months

Retaining and supporting staff, through the cost-of-living crisis will be paramount this year. Posts and projects will be managed according to the safety of all our stakeholders.

The continuation and delivery of contracts such as Family Support, SHIP, Talking Therapies, Extension of PHA Protect Life, Victims and Survivors plus contracts with BHSCT for counselling will be the focus of the organisation. Linking and maintaining local partnership that will enhance service delivery that will create care pathways for the people living in our communities.

Additionally, ensuring the Childcare service remains a viable social economy programme which can support staff salaries and reach families that are at risk of isolation.

HTC's trustees will work towards addressing inequalities within the area and be guided by the people that need support and our services.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

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Holy Trinity Centre

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Management Committee

The Committee shall meet not less than 3 times a year and shall not consist of less than 4 or more than 10 members.

The Committee elected at an Annual General Meeting shall have the power to co-opt further members, who shall be Individual Members and who shall serve until the conclusion of the next AGM provided that the numbers of co-opted members have a right to vote.

The Chairperson, Vice-Chairperson, Honorary Secretary and Treasurer shall be full Individual Members of the Committee at the first meeting following the Annual General Meeting.

Any members of the Committee who fails to attend 6 consecutive committee meetings without reasonable excuse shall lose his/her place on the committee which may be filled by co-option in accordance with the above.

Employees of the Group shall not be eligible to serve as members of the Committee.

An Annual General meeting of the Committee shall be held at a time and place determined by the Committee. The meeting shall be held no more than 15 months from the previous meeting.

Trustees at the time of writing this report :-

Colette Toman - Chairperson Nick Connolly - Treasurer Mary Joyce - Member Maria Moore - Member

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

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Holy Trinity Centre

Report of the Trustees for the Year Ended 31 March 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008, the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

Approved by order of the board of trustees on 13 October 2025 and signed on its behalf by:

Nick Connolly - Trustee

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Report of the Independent Auditors to the Trustees of Holy Trinity Centre

Opinion

We have audited the financial statements of Holy Trinity Centre (the 'charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Statement of Financial Position and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

Matters on which we are required to report by exception

We have nothing to report in this regard.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 require us to report to you if, in our opinion:

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Report of the Independent Auditors to the Trustees of Holy Trinity Centre

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland) 2008 and report in accordance with regulations made under section 66 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

Based on our understanding of the company and industry, we identified the principal risks of non-compliance with laws and regulations as those that have a direct impact on the determination of material amounts and disclosures in the financial statements. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements and identified the greatest potential for fraud. We communicated the identified laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit. Audit procedures performed included, but were not limited to:

Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud;

Reviewing the financial statement disclosures and testing to supporting documentation;

Review of board meeting minutes of those charged with governance;

In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments;

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Report of the Independent Auditors to the Trustees of Holy Trinity Centre

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:-

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charities internal control.

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

Perform analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud or error.

Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charities ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern.

Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including significant deficiencies in internal control that we identify during our audit.

Lynn Drake & Co Ltd Statutory Auditors 1st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE

13 October 2025

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Holy Trinity Centre

Statement of Financial Activities for the Year Ended 31 March 2025

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|||||||| |---|---|---|---|---|---|---| |31.3.25|31.3.24| |Unrestricted|Restricted|Total|Total| |fund|funds|funds|funds| |Notes|£|£|£|£| |INCOME AND ENDOWMENTS FROM| |Charitable|activities|4| |Grants|Receivable|-|410,091|410,091|449,185| |Other trading|activities|2|153,823|-|153,823|171,274| |Investment|income|3|2,049|-|2,049|1,610| |Total|155,872|410,091|565,963|622,069| |EXPENDITURE|ON| |Charitable|activities|5| |Direct|Charitable|Expenditure|139,204|406,208|545,412|563,622| |Governance|5,148|-|5,148|5,070| |Total|144,352|406,208|550,560|568,692| |NET INCOME|11,520|3,883|15,403|53,377| |RECONCILIATION OF FUNDS| |Total|funds|brought forward|557,865|6,881|564,746|511,369| |TOTAL FUNDS CARRIED FORWARD|569,385|10,764|580,149|564,746|

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The notes form part of these financial statements

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Holy Trinity Centre

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||||||||| |---|---|---|---|---|---|---|---| |Statement|of Financial|Position| |31|March|2025| |31.3.25|31.3.24| |Notes|£|£| |FIXED|ASSETS| |Tangible|assets|10|20,162|8,651| |CURRENT|ASSETS| |Debtors|11|32,548|51,869| |Cash|at bank|549,141|537,257| |581,689|589,126| |CREDITORS| |Amounts|falling|due|within|one year|12|(21,702)|(33,031)| |NET CURRENT ASSETS|559,987|556,095| |TOTAL|ASSETS|LESS|CURRENT| |LIABILITIES|580,149|564,746| |NET ASSETS|580,149|564,746| |FUNDS|14| |Unrestricted|funds|569,385|557,865| |Restricted|funds|10,764|6,881| |TOTAL FUNDS|580,149|564,746|

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The financial statements were approved by the Board of Trustees and authorised for issue on 13 October 2025 and were signed on its behalf by:

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Nick Connolly - Trustee
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Colette Toman - Trustee
Vande Semen
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The notes form part of these financial statements

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Holy Trinity Centre

Statement of Cash Flows for the Year Ended 31 March 2025

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|||||||| |---|---|---|---|---|---|---| |31.3.25|31.3.24| |Notes|£|£| |Cash|flows|from|operating|activities| |Cash generated from|operations|1|28,504|22,971| |Interest|paid|(399)|(383)| |Net cash provided by|operating|activities|28,105|22,588| |Cash|flows from|investing|activities| |Purchase|of tangible|fixed|assets|(18,270)|(7,586)| |Interest|received|2,049|1,610| |Net cash|used|in|investing|activities|(16,221)|(5,976)| |Change|in|cash|and|cash|equivalents| |in|the|reporting|period|11,884|16,612| |Cash|and|cash|equivalents|at the| |beginning|of the|reporting|period|537,257|520,645| |Cash|and|cash|equivalents|at the|end| |of the|reporting|period|549,141|537,257|

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The notes form part of these financial statements

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Holy Trinity Centre

Notes to the Statement of Cash Flows for the Year Ended 31 March 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
31.3.25 31.3.24
£ £
Net income forthe reporting period (as per the Statement of
Financial Activities) 15,403 53,377
Adjustments for:
Depreciation charges 6,759 2,889
Interest received (2,049) (1,610)
Interest paid 399 383
Decrease/(increase) in debtors 19,321 (34,867)
(Decrease)/increase in creditors (11,329) 2,799
Netcashprovidedbyoperations 28,504 22,971
  1. ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/24 Cash flow At 31/3/25
£ £ £
Net cash
Cash atbank 537,257 11,884 549,141
537,257 11,884 549,141
Total 537,257 11,884 549,141

The notes form part of these financial statements

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Holy Trinity Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

  1. ACCOUNTING POLICIES

Basis of preparing the financial statements Summary of significant accounting policies

a) General information and basis of preparation

Holy Trinity Centre is constituted as a Charity in Northern Ireland and their charity number is (NIC100524).

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in 2019), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act (Northern Ireland) 2013, the Companies Act 2006 and UK Generally Accepted Practice..

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity..

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

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

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

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Basis of preparing the financial statements

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Holy Trinity Centre

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES - continued

Basis of preparing the financial statements

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities (SoFA) when receivable. Income received from collections is recognised when received.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees' Annual Report. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. The charity receives government grants which are detailed within the notes to these financial statements. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

(d) Expenditure recognition

All expenditure is accounted for on an accruals basis, inclusive of VAT which cannot be recovered and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Costs of raising funds includes the costs associated with attracting voluntary incomes;

Expenditure on charitable activities includes those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them; and Other expenditure represents those items not falling into the categories above.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

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continued...

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

Holy Trinity Centre

1. ACCOUNTING POLICIES - continued

Basis of preparing the financial statements Basis of preparing the financial statements

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.

(e) Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises overheads have been allocated on an insert detail basis and other overheads have been allocated on a basis consistent with the use of resources.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

(f) Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Land & Buildings - 2% Straight Line Fixtures and Fittings - 25% Reducing Balance Computer Equipment - 25% Reducing Balance

(g) Financial Instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provision of the instrument.

Basic financial instruments are initially recognised at the amounts receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or relived and not discounted.

Debt instruments are subsequently measured at amortised cost.

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Notes to the Financial Statements - continued for the Year Ended 31 March 2025

Holy Trinity Centre

  1. ACCOUNTING POLICIES- continued

Basis of preparing the financial statements

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value with any changes recognised in : the statement of financial activities, with the exception of hedging instruments in a designed hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. if there is objective evidence of impairment an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain is recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

(h) Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

(i) Provisions

Basis of preparing the financial statements Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

(j) Leases

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.

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Holy Trinity Centre

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

Basis of preparing the financial statements

Rentals payable and receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease.

(k) Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

(I) Tax

No provision is required for taxation as the company is defined as a charity for taxation purposes.

(m) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

(n) Accounting estimates and areas of judgement

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The items in the financial statements where these judgements and estimates have been made include: (i) estimating the useful economic life of tangible fixed assets

(ii) property valuation (iii) Fund Accounting

Taxation

The group is a registered charity and so such is entitled to certain tax exemptions on income and profits from investments and surpluses on any trading activities carried on in furtherance of the charity's primary objectives, if these profits and surpluses are applied solely for charitable purposes.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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Holy Trinity Centre

Notes to the Financial Statements - continued to the Financial Statements - continued
for the Year Ended 31 March 2025
2. OTHERTRADING ACTIVITIES
31.3.25 31.3.24
£ £
DaycareIncome 136,167 134,654
Counselling Services 3,785 996
SundryIncome 5,526 4,660
USDTSHIP 8,345 30,964
153,823 171,274
3. INVESTMENT INCOME
31.3.25 31.3.24
£ £
Deposit account interest 2,049 1,610
4, INCOMEFROMCHARITABLE ACTIVITIES
31.3.25 31.3.24
Activity £ £
Grants GrantsReceivable 410,091 449,185
Grants received, included in the above, are as follows:
31.3.25 31.3.24
£ £
BelfastHealth& Social Care Trust - Family Support 19,222 17,494
BelfastCity Council -Revenue 20,629 20,000
Department ofCommunities 43,682 42,927
PHA- CoreCounselling 41,876 39,663
Victims& Survivors Service 135,450 123,624
Belfast Health& Social Care Trust - Daycare SLA 14,065 12,849
The Pathway Fund - Early Years 16,500 15,000
PHA - SHIP 71,005 137,733
TheRank Foundation - StartHere Here 30,222 29,615
DOH SPPG - 800
Halifax Foundation - 3,000
LFT Charitable Foundation 4,700 6,480
Department forCommunities Capital 12,740 -
410,091 449,185

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----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |5.|CHARITABLE|ACTIVITIES|COSTS| |Support| |Direct|costs|(see| |Costs|note|6)|Totals| |£|£|£| |Direct|Charitable|Expenditure|545,412|-|545,412| |Governance|-|5,148|5,148| |545,412|5,148|550,560| |6.|SUPPORT|COSTS| |Governance| |costs| |£| |Governance|5,148| |7.|AUDITORS'|REMUNERATION| |31.3.25|31.3.24| |£|£| |Fees|payable|to the|charity's|auditors|for the|audit of the|charity's| |financial|statements|1,560|1,560| |Accountancy|Fees|3,588|3,510|

----- End of picture text -----

  1. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

  1. STAFF COSTS

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |31.3.25|31.3.24| |£|£| |Wages|and|salaries|379,548|367,272| |Social|security|costs|23,706|20,699| |Other pension|costs|4,435|3,844| |407,689|391,815| |The|average|monthly number|of employees|during the year was|as|follows:| |31.3.25|31.3.24| |Management &|Support|Staff|20|22|

----- End of picture text -----

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~ Holy Trinity Centre

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

  1. STAFF COSTS - continued

No employees received emoluments in excess of £60,000.

The key management personnel of the charity comprise of the Chief Executive and Senior management team. The salaries paid to key management personnel being the Chief Executive Officer, Programme Managers, and Programme Co-ordinator during the year totalled £139,804. (2024: £138,550)

  1. TANGIBLE FIXED ASSETS
TANGIBLE FIXED ASSETS
Fixtures, Computer
fittings hardware
& equipment /software Totals
£ £ £
COST
At 1 April 2024 74,998 36,378 111,376
Additions 5,376 12,894 18,270
At 31 March 2025 80,374 49,272 129,646
DEPRECIATION
At 1 April 2024 68,691 34,034 102,725
Charge foryear 2,948 3,811 6,759
At 31 March2025 71,639 37,845 109,484
NETBOOKVALUE
At 31 March 2025 8,735 11,427 20,162
At31March2024 6,307 2,344 8,651

Land and Buildings refers to the premises situated at and known as 26 Norglen Gardens, Belfast. Ownership rests with the Trustees of Holy Trinity Parish, Belfast. Consquently the trustess during the year ended 31 March 2023, have removed the land and buildings from the charity balance sheet at NBV of £280,923. The capital restricted fund has also been reduced by £274,546

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25 31.3.24
£ £
Trade debtors 11,874 -
DeptofCommunities 15,703 1,463
USTD-Talking Therapies 533 -
PHA - 1,700
BHSCT - 595
Daycare Fees - 21,431
Prepayments and accrued income 4,438 26,680
32,548 51,869

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for the Year Ended 31 March 2025

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |12.|CREDITORS:|AMOUNTS|FALLING DUE WITHIN ONE YEAR| |31.3.25|31.3.24| |£|£| |Social|security|and|other taxes|5,938|5,999| |Accruals|and|deferred|income|8,389|25,044| |Accrued expenses|7,375|1,988| ||| |21,702|33,031| |13.|ANALYSIS|OF NET ASSETS|BETWEEN|FUNDS| |31.3.25|31.3.24| |Unrestricted|—_|Restricted|Total|Total| |fund|funds|funds|funds| |£|£|£|£| |Fixed|assets|8,856|11,306|20,162|8,651| |Current|assets|582,231|(542)|581,689|589,126| |Current|liabilities|(21,702)|-|(21,702)|(33,031)| |569,385|10,764|580,149|564,746| |14.|MOVEMENT|IN|FUNDS| |Net| |movement|At| |At|1/4/24|in|funds|31/3/25| |£|£|£| |Unrestricted|funds| |General|fund|557,865|11,520|569,385| |Restricted|funds| |Capital|Fund|566|(142)|424| |HSBC|Small|Grants|(Capital)|299|(76)|223| |Co|Operation|Ireland|-|(Capital)|624|(156)|468| |Early|Years|- CRSF|(Capital)|126|(32)|94| |LFT|Charitable|Foundation|5,266|(5,266)|-| |DfC|-|Capital|-|9,555|9,555| |6,881|3,883|10,764| |TOTAL FUNDS|564,746|15,403|580,149|

----- End of picture text -----

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14.

MOVEMENT IN FUNDS- continued

Net movement in funds, included in the above are as follows:

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General|fund|155,872|(144,352)|11,520| |Restricted|funds| |Capital|Fund|-|(142)|(142)| |Belfast Health &|Social|Care|Trust|33,287|(33,287)|-| |Belfast|City|Council|-|Revenue|20,629|(20,629)|-| |Department|of|Communities|43,682|(43,682)|-| |PHA|-|Core|Counselling|41,876|(41,876)|-| |Victims &|Survivors|Service|135,450|(135,450)|-| |The Pathway Fund|-|Early|Years|16,500|(16,500)|-| |PHA|-|SHIP|71,005|(71,005)|-| |HSBC|Small|Grants|(Capital)|-|(76)|(76)| |Co|Operation|Ireland|-|(Capital)|-|(156)|(156)| |Early|Years|- CRSF|(Capital)|-|(32)|(32)| |The|Rank Foundation|-|Start Here|30,222|(30,222)|-| |LFT|Charitable|Foundation|4,700|(9,966)|(5,266)| |DfC|-|Capital|12,740|(3,185)|9,555| |410,091|(406,208)|3,883| |TOTAL FUNDS|565,963|(550,560)|15,403|

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Holy Trinity Centre

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Net| |movement|At| |At|1/4/23|in|funds|31/3/24| |£|£|£| |Unrestricted|funds| |General|fund|497,263|60,602|557,865| |Restricted|funds| |Capital|Fund|751|(185)|566| |Belfast|Health &|Social|Care|Trust|1,307|(1,307)|-| |Victims &|Survivors|Service|(Capital)|68|(68)|-| |HSBC|Small|Grants|(Capital)|399|(100)|299| |Co|Operation|Ireland|-|(Capital)|832|(208)|624| |Early|Years|- CRSF|(Capital)|168|(42)|126| |The|Rank Foundation|-|Start|Here|10,581|(10,581)|-| |LFT|Charitable|Foundation|-|5,266|5,266| |14,106|(7,225)|6,881| |TOTAL FUNDS|511,369|53,377|564,746|

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Holy Trinity Centre

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General|fund|172,884|(112,282)|60,602| |Restricted|funds| |Capital|Fund|-|(185)|(185)| |Belfast Health|&|Social|Care|Trust|30,343|(31,650)|(1,307)| |Belfast|City|Council|- Revenue|20,000|(20,000)|-| |Department|of|Communities|42,927|(42,927)|-| |PHA-|Core Counselling|39,663|(39,663)|-| |Victims &|Survivors|Service|123,624|(123,624)|-| |The|Pathway Fund|-|Early|Years|15,000|(15,000)|-| |Victims &|Survivors|Service|(Capital)|-|(68)|(68)| |PHA|-|SHIP|137,733|(137,733)|-| |HSBC|Small|Grants|(Capital)|-|(100)|(100)| |Co Operation|Ireland|-|(Capital)|-|(208)|(208)| |Early|Years|- CRSF|(Capital)|-|(42)|(42)| |The|Rank Foundation|-|Start Here|29,615|(40,196)|(10,581)| |DOH|SPPG|800|(800)|-| |Halifax|Foundation|3,000|(3,000)|-| |LFT|Charitable|Foundation|6,480|(1,214)|5,266| |449,185|(456,410)|(7,225)| |TOTAL FUNDS|622,069|(568,692)|53,377|

----- End of picture text -----

  1. CONTINGENT LIABILITIES

A contingent liability exists at the year end to repay grants received should certain conditions not be fulfilled by the charity.

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Notes to the Financial Statements - continued for the Year Ended 31 March 2025

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

17. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

18. POST BALANCE SHEET EVENTS

There were no events after the reporting period therefore no material issues need disclosed.

29

Holy Trinity Centre

.

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

for the Year Ended 31 March 2025
31.3.25 31.3.24
£ £
INCOME ANDENDOWMENTS
Othertrading activities
Daycare Income 136,167 134,654
Counselling Services 3,785 996
Sundry Income 5,526 4,660
USDT SHIP 8,345 30,964
153,823 171,274
Investment income
Deposit account interest 2,049 1,610
Charitable activities
Grants 410,091 449,185
Total incoming resources 565,963 622,069
EXPENDITURE
Charitable activities
Wagesand salaries 379,548 367,272
Social security 23,706 20,699
Pensions 4,435 3,844
StaffRedundancy 2,083 -
Watercharges 1,149 909
Insurance 5,498 7,902
Light andheat 13,476 16,581
Telephone& internet 1,667 2,091
Postage,stationery &advertising 3,120 1,906
Sessional CounsellingHours 38,297 58,083
Training 3,542 425
Membership Fees 1,080 283
Property Maintenance 5,516 2,182
Supervision 1,773 1,690
Food& Cleaning 8,273 7,121
Room Hire 2,600 5,200
Hire ofEquipment 1,712 1,298
Re-paid to DfC - 4]
Repairs andRenewals - 2,886
StaffTravel 142 32
Equipment& Resources 440 1,891
Carriedforward 498,057 502,336

This page does not form part of the statutory financial statements

30

Holy Trinity Centre

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

for the Year Ended 31 March 2025
31.3.25 31.3.24
£ £
Charitable activities
Brought forward 498,057 502,336
PartnerPayments LenadoonSHIP 17,215 35,690
SundryExpenses 808 1,903
Finance& Administration Costs 14,310 15,272
Computer& Software Costs 5,460 3,771
StaffUniforms 94 311
Professional Fees 2,310 350
Bad Debt - 717
Depreciation 6,759 2,889
Bank fees& interest 399 383
545,412 563,622
Support costs
Governance costs
Auditors' remuneration 1,560 1,560
Accountancy Fees 3,588 3,510
5,148 5,070
Total resources expended 550,560 568,692
Netincome 15,403 53,377

This page does not form part of the statutory financial statements

31