COTrIJPANY REGISTRATION NUMBER: N1039665
CHARITY REGISTRATION NUMBER." 100718
Engage with Age
Company Limited by Guarantee
Financial Statements
31 March 2023
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

Engage with Age
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustees, annual report (incorporating the directorfs report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
Statement of financial position
15
16
Notes to the financial staternents
17
The following pages do not form part of the financial statements
Detailed statement of financial activities
30
Notes to the detailed statement of financial activities
31

Engage with Age
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (conlinued)
Year ended 31 March 2023
structure, governance and management
Backgmund to Engage with Age."
Engage with Age (EWA) was established as a charity and a company limited by guarantee in
November 2000. EWA is a community development organisalion wilh the vision of a society which
respects. values and listens to older people.
Engage with Age's mission is to enable older people in Belfast to live happier. healthier and more
connected lives.
Engage with Age seeks to enable sustainable benefits for older people and the community. It operates
multi-agency partnerships lo ensure ioined-up and collaborative working. Partnerships are active from
a governance level down lo operational and daily aclivilies.
Govemance and Management..
Engage with Age is governed by a Board of Trustees that meets quarterly. Trustees come from a
range of older people's and community organisations, older people's forums, as well as individuals
from the business, public sector and individual older people_ The Board is supported by a Finance and
Operations Sub-Group that meets SIX times per year, and a Govemance Committee that supports the
role and responsibilities of Trustees and Director.
The managemelll of Engage with Age formally reports to the Board and the Finance and Operations
Committee. and has delegated responsibility for delivering the company's programme of work at an
operational level. The staff team is composed of a Director, Operations Manager. and Development
Officers that deliver the company's programmes. Engage with Age has sub-contracted lo an extemal
accountancy company lo undertake its finance adrninistration and engages a number of other service
providers.

Engage with Age
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Director's Report)
Year ended 31 March 2023
The trustees, who afe also the directors for the purposes of company law, present their report and the
financial slalements of the charity for the year ended 31 March 2023.
Reference and administrative details
Registered charity namè
Engage with Age
Charity registration number
100718
Company registration number N1039665
Principal office and registered East Belfast Network Centre
office
55 Templemore Avenue
Belfast
BT5 4FP
The trustees
A Greenan
GS McEvoy
NW Menhinick
AP Barclay
AL Greer
RJ Hagan
CS Hyndman
F Hughes
(Resigned 17 May 2023)
{Served from 11 June 2022 to 17
May 2023)
PA Matthews
J McEwan
Z Rowe
M Skelcher
Company secretary
Eamon Quinn
Auditor
Finegan Gibson Ltd
Chartered accountants & slatulory auditor
Causeway Tower
9 James Street South
Belfast
8T2 8DN

Engage with Age
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) fcLTrnllnuedJ
Year ended 31 March 2023
Objectives and activities
As d8scribed in the Articles and Mernorandum of Association, Engage with Age's objects I'Objects'}
are to promote the health, wellbeing, interests and alleviate loneliness, isolation and exclusion of older
people living in Northem Ireland (the area of benefit) without distinction of sex, sexual orientation,
marilal status. disability. caring responsibilrties, race. or political, religious. or other opinions by
associating together the said inhabitants. local authorities. public agencies and voluntary and other
organisations in a common effort to relieve poverty. preserve and protect health. advance education
with the object of improving the conditions of life for the said beneficiaries.
Values..
Our value5 guide us in our work and our relationships. They guide our behaviour, our attitudes, the
decisions we rnake and what we expect from one another. Engage with Age values are based on
community development principles. We put older people at the centre of all that we do, believing in
self4etermination and the right lo rnake their own choice5.
Our values are"
Being older people-led
Empowering older people
Treating everyone with respect
Working closely with other organisations
Carrying out our work to the highest standards, with transparency
Ensuriftg everyone has the rFght to take part in stimLrlating activilies and have fun
We are committed to working in partnership. believing in the strength of the contribution of many
agencies. people and volunteers to make a real difference.
Strategic Planning..
Engage with Age is implementing a strategic plan covering the period of April 2020 - March 2023
which ￿fIe￿IS the above vision and mission, the methods of working and the objectives of the
company. In early 2023 Engage with Age commenced development of a new strategic plan for the
2023-26 period.

Engage with Age
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (conunuedj
Year ended 31 March 2023
Achievements and performance
The April 2022 - March 2023 year was Ihe third year of the Covid-19 Pandemic. While surges in the
virus were not as severe as previous years, the impact of the pandemic was still felt in engagement
levels and cauliovsness from older people. Engage with Age took a proactive stance towards enabling
older people to be active within their communrties while also being safe.
Year Three of the Engage wlth Age Strategic Plan 2020-2023
Engage with Age is pleased to report that while Covid-19 impacled on the practicalities of undertaking
activities it did not affect Ihe overall achievement of the main aims of its Strategic Plan. This was due
mainly to the imagination and creativity of its staff, support of ils board, collaborations with partner
agencies. and the enthusiasm of the older people EWA worked with. In August 2022 the company
held a barbeque for 60 oldei people at Inverary Community Centre in East Belfast. Normally this
would be unremarkable, but this was the first lime in two years that a gathering with that number of
people, indoors or outdoors, had been undertaken.
Supporting Older People's Groups and Forums
Surveying just before the reporting period highlighted that bNo thirds of older people's groups, we work
with had been adversely affected by Covid-19. This was in the form of reduced attendances and less
frequent meetings. Support this year was targeted to encourage groups to gain greater confirjence.
re-group and grow membership. The Capacity Building Programme continued to work throughout East
and South Belfast, achieving nearly double its target level of participation. The South Belfast
prograrnme reached out lo new communities such as lower Donegall Road, and the East Bellast
programme revisited relationships with over 60 groups acr055 East Belfast.
The Older People's Forums EWA supports continued lo operate well. The Belfast East Seniors Forum
returned to a full schedule of in-person committee and forum meetings. It renewed its committee and
grew membership numbers. The South Belfast Lifeslyle Forum continued to grow in numbers with
routinely well attended meetings sharing information and conveying the needs of communities in the
south. The Greater Belfast Seniors Forum IG61 maintained ils monthly meetings focusing on its Action
Plan. In March 2023 EWA brought all of the Older People's Forums together for an inler-forum
meeting, to share experiences and best practice. and to network with each other. This helped identify
ommon needs and aspirations and assist with planning for the future.
Addressing the impact of Isolation and Lonellness on olderpeople
The PAL Project continued to operate. Throughout the year. weekly and fortnighlly activities look
place, offering a range of book groups. social groups, walks, interest groups and dancing.
Opportunities were taken lo link with partner agencies for excursions and information sessions. EWA'S
links with peer agencies strengthened, including organisations such as Age Nl and Red Cross. and
partnerships such as the Belfast City Council City Wide Group on Isolation. and the Nl Assembly All
Party Group on on Loneliness. Participation numbers grew, and this year saw the welcome return of
The Slipped Disco event al the Oh Yeah Centre, Engage with Age's disco for older people, Telephone
befriending was also maintained through this period. Up to 27 volunteer Befrienders regularly
lelephoned 50 Befriendees. Feedback on the Service was unanimously posTrtive Half of the
Befriendees completed surveys and interviews in 2022 and 1000/0 of that number reported positive
impacts of the seNice on their wellbeing and a decrease in feelings of loneliness. One Befriendee
said-. "I have never been on my own before... tt was really hard to lose independence... the calls
encourage me and I love to to hear from my Befriender and l always feel better after the call."
Throughout the year Befriending gathering5 were held and this helped connect Befriendees to their

Engage with Age
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (eontinuedj
Year ended 31 March 2023
Befrienders and wider aclivilies.
Pmmoting goodphysical and mental health
The EWA health promotion programmes in South and East Belfast all exceeded their targets as set by
the Public Health Agency and Belfast Health and Social Care Trust.
Physical deconditioning was highlighted as an issue for older people, given the reduced leve15 of
movement and travel associated with Covid-19 safety and the need to isolate or stay al home.
Physical health was promoted by EWA with a range of exercise sessions. armchair aerobics. and the
welcome return of in person Tea Dances. particularly at St. Patrick's Day and throughout South Belfast
in March 2023. Mental health was promoted via stress reduction sessions, Tai chi, and promotion of
Public Health programmes. Social engagement at activity sessions was more important than ever, and
even by the end of the reporting period we were still meeting older people who had been slaying at
home in their efforts to slay safe from Covid. There was a significant increase in crafting and ¢reative
activities. The Words Alive group in South Belfast continued to meet weekly and then reach out to
provide readings lo people living in supported housing and nursing homes. In East Belfast new
crafting and art sessions look place with a lange of groups, many of which were undertaking this type
of activity for the first time. Larger scale in person older people's fairs returned this year and EWA
brought significant attendance to events in East and South Belfast as well as central events from Age
Friendly Belfast. Skills workshop in IT continued and there was high attendance al infomialion
sessions on falls prevention and home accident prevenlion. Over 80 keep wami packs were
distribLtted by EWA to vulnerable older people across South and East Belfast, and EWA worked to
promote assistance to cope with the Cost-of-Living Crisis. Promotion of opportunities for older people
and health messages were promoted directly through our East and South Belfast Programmes,
through the monthly PAL Gazette to 1,300+ people, and online to audiences in excess of 10,000
throughoul the year.
Supporting the volce of olderpeople to influence matters that affect them
The Older People's Forums that EWA supports continued to engage directly with decision and policy
makers, with over ￿entY formal consullalions through forums with agencies including PSNI.
Consumer Council. Queen's University of Belfast research programmes. Belfast Trust. the GP'S
Federation for Northern I￿land and more. The Forums were particularly engaged in consultations for
the Belfast Age Friendly Plan. Throughout the year EWA supported older people to attend forums
include Healthy Ageing Strategic Partnership, Nl Assembly All Party Group on Loneliness, and the
Belfast City Council All Party Refeience Group on Older People. Engage with Age was also very
active with dementia friendly campaigns, contributing to the South Belfast and City-wide dementia
ampaigns, and co-chairing the Dementia Friendly East Belfast Programme. In summer 2022 the
Festival of Windows increased in scale. engaging with 40 people living with dementia from 6 centies.
50 artworks were created and displayed in 50 shop windows belonging to businesses across East
Belfast. The arhNorks were later exhibited at the Skainos Centre as part of Positive Ageing Month.
Promoting the voice of people living with dementia was further enhanced through EVVA'S new
Dementia Friendly Artist in Residence programme, which worked with six centres across South and
East Belfast, and the ongoing production of the monthly Dementia Friendly Vlhal's On Guide. The PAL
Gazette continued as a newspaper for older people, with a monthly column on the work of of G6 and
over 60 articles and submissions by older people.
Developing an evaluatlon framework
Pressures of lime and resources, and the ongoing affect of the Pandemic on how we did our work,
meant it was not possible to produce an evaluation framework as envisaged al the start of the
strategic plan. Evalualion and reflection on the irnpacl of EWA'S work continued in this period, and

Engage with Age
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (eonlinued)
Year ended 31 March 2023
the company is actively pursuing developing a new method for considering the impact of its work.
Developing the Governance and Operation of Engage with Age
The ongoing business of governing and managing Engage with Age continued successfully
throughout the reporting period. Every contract and funding agreement was fulfilled. Finances were
managed effectively with income secured from a range of sources, some of which were new.
Communications promoting our services increased significantly. The work of the Board of Truslees
governing the corporate development of Engage with Age was furthered through the Governance and
the Finance and Operations sub-cornmittees, regular board meetings. and ongoing contact with staff.
Within this period three new trustees were recruiled to Engage with Age.
Summary
The 2022-23 year can be best described as Gharging ahead out of Covid-19. Staff displayed great
resilience ancl a 'can-do' spirit, while al the same time keeping older people safe.
In this year there were 14,000 attendancesl engagements from older people at Engage with Age
activities, plLts a further estimated 5.000 attendances al exhibitions and 10,000 online. This is
significant increase on previous years.
By the end of the 2020-23 Strategic Plan, Engage with Age had developed new services. increased its
volume of engagement, deepened relationships Wlth participants, navigated the challenges the
Pandemic, and maintained a clear focus on delivering improved heamh and helped make stronger
communities. The PAL Project continued to support older people experiencing loneliness, health
improvement work progressed throughout South and East Belfast, groups and forums vwere sustained
and grown, and the voice of of older people persisted in advocating for the needs of its communily.
By March 2023 EWA had started formulating plans for the next strategic plan 2023-26, looking forward
lo developing and extending the work and impact of EWA. The 2022-23 year closed with significant
three-year funding agreements to sustain the PAL Project and capacity building work with older people
through to the year 2026.
Having achieved many of tts aims in the most difficult of circumstances, Engage with Age is ready to
move forward in ils renewed mission to empower older people lo lead happy. healthy, more
connected, and independent lives.

Engage with Age
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (¢ontinued)
Year ended 31 March 2023
Financial review
Engage with Age maintained support frorn key funders and raised income from new funders in
2022-2023. Belfast Health and Social Carè Trust, the Public Health Agency, and Belfast Cty Council
maintained their support of Engage with age. Correspondingly, Engage with Age maintained strong
control over expenditure. Al the end of the financial year 31 March 2023 Engage with Age had
reserves of £95,561 whiGh is composed of an unrestricted reserve of £87,832 and a reslricled reserve
of £7,729.
RoseNes policy and going concern
Reserves are needed lo bridge the liming gap between spending and receiving of income and to cover
unplanned temporary shortfalls in income should they arise. Holding adequale reseNes Safeguards
the provision of our services in the event of unexpected significant financial pressures. Historically,
Engage with Age had also built up ils own unrestricted funds. The trustees have decided to allocate
fund of £11,737 to cover the sustainability gap between income and expenditure for the 2023_2024
financial year budget (Designated Sustainability Fund). and hold unrestrided reserves for winding up
and running costs lo the value of £76,095 (General ReseNe Fund).
The trustees consider that the ideal level of reserves would be the winding up costs of the charity plus
between three and six mDnlhs expenditure for the year ended 31 March 2023 which would be
between £64.085 and £128,170. Unrestricted reserves are freely available to spend, therefore
excluding fixed assets and reslricled reserves amounted to £72.580.
Trustees, responsibilities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting PractiGel.
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the stale of affairs of the charitable company and the incoming resources and
application of resources, including the incorne and expenditure. for that period.
In preparing these financial statements. the trustees are required to-.
select suitable accountin9 policies and then apply them consistently.,
observe the methods and principles in the applicable Charities SORP;
make judgments and accounting estimates that are reasonable and prudent..
prepare the financial statements on the going concern basis unless it is inappropriate lo presume
that the charity will continue in business.
The trustee5 are responsible for keeping adequate accounting records that are suffi¢ient lo show and
explain the charity's transactions and disclose with reasonable accuracy at any lime the financial
P0511ion of the charity and enable thern lo ensure that the financial slalemenls comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevenlion and detection of fraud and other irregularities.

Engage with Age
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continuedj
Year ended 31 March 2023
Auditor
Each of the persons who is a trustee al the date of approval of this report confirms that..
so far as they are aware, there is no relevant audit information of which the charty's auditor is
unaware,. and
they have taken all steps Ihal they ought to have taken as a trustee to make themselves aware of
any relevant audit information and to establish that Ihe charity's auditor is aware of that
information.
Small company provisions
This report has been prepared in accordance with the provisions applicable lo companies enlilled to
the small companies exemption.
The trustees, annual report was approved on 30 Novernber 2023 and signed on behalf of the board of
trustees by..
M Skelcher
Trustee

Engage with Age
Company Limited by Guarantee
Independent Auditor's Report to the Members of Engage with Age
Year ended 31 March 2023
Opinion
We have audited the financial statements of Engage with Age Ilhe 'charity'l for the year ended
31 March 2023 which comprise the statemenl of financial activities (including income and expenditure
account), statement of financial position and the related notes. 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. including FRS 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice}.
In our opinion the financial stalemenls..
give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its
incoming resources and application of resources, including ils income and expenditure. for the
year then ended-
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice..
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinlon
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the audilorfs
responsibilities for the audit of the fr'nancial statements section of our ￿POrt. We are independent of
the charity in accordance with the ethical requirements that are relevant lo our audit of the financial
ststemenls 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 hav&
obtained is sufficient and appropriate to providè a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slatements, we have concluded that the trustees, use of the going conGem
basis of accounting in the preparation of the financial stalements is appropriate.
Based on the work we have perfomed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going con￿rn for a period of at least iwelve months from when the financial
statements are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going ¢on¢ern are described
in the relevant sections of this report.

Engage with Age
Company Limited by Guarantee
Independent Auditor's Report to the Members of Engage with Age fcontinued)
Year ended 31 March 2023
Other infomiation
The other information cornprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information.
Our opinion on the financial slalements does not cover the other information and. except lo the extent
othewise explicitly staled in our report, we do not express any form of assurance conclusion Ihereon.
In connection with our aLJdit of the financial stalemenls, 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 othe￿ISe appeaTS lo be materially
misstated. If we identify such material inconsistencies or apparent material misstatements. we are
required to detemiine whether there is a material rnisstalemenl in the financial statements or a
rnalerial misstatement of the other information_ If, based on the work we have perfomed, we conclude
that there is a material misstatement of this other inforrnation. we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the infomiation given in the trustees, report for the financial year for which the financial
statements are prepared is consistent with the financial statements,. and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on whlch we are requlred to report by exception
In Ihe light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit. we have not identified material misstatements in the trustees, report.
We have nothing lo report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if. in our opinion..
adequate accounting records have not been kept. or returns adequate for our audit have not
been received from branches not visited by us.. or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees, remuneration specified by law are not made-, or
we have not received all the information and explanations we require for our audit.. or
the trustees were not entitled lo prepare the financial statements in accordance with the small
companies regime and lake advantage of the small companies, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.
10

Engage with Age
Company Limited by Guarantee
Independent Auditor's Report to the Members of Engage with Age (conlinued)
Year ended 31 March 2023
Responsibilities of trustees
As explained rnore fully in the trustees. responsibilities statement, the trustees (who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view. and for such intemal control as
the trustees determine is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to Iraud or error.
In preparing the financial slatemenls. the trustees are responsible for assessing the charity's ability lo
continue as a going collc&rn, 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.
11

Engage with Age
Company Limited by Guarantee
Independent Auditor's Report to the Members of Engage with Age (conlinuedj
Year ended 31 March 2023
Auditor's responslbilities forthe audit of the financial ststements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from Tnateiial misstatement, whether due to fraud or error, and Io issue an auditor'5 report Ihat
includes our opinion. Reasonable assurance is a high level of assurance. bul is not a guarantee that
an audit conducted in accordance with ISAS (UK} will always detect a material misslalernent when il
exists. Misstatements can arise fiom 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.
Iriegularities, including fraud. are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above, to delecl material mi5slatements in respect
of irregularities. including fraud. The exlenl to which our procedures are capable of detecting
irregularities, including fraud is detailed below..
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud
and non-compliance with laws and regulations, we conside￿d the following..
the nature of the industry and sector, control environment and business perfomiance including the
design of the remuneration policies. key drivers for directors, remuneration, bonus levels and
performance targets;
results of our enquiries of management about their own identification and assessment of the risks
of irregularrties.,
any matters we identified having obtained and reviewed documentation of their policies and
procedures relating to-.
identifying. evaluating and cornplying with laws and regulations and whether
management were aware of any instances of non-compliance..
detecting and responding to the risks of fraud and whether management have knowledge
of any actual, suspected or alleged fraud",
the internal controls established to rniligate risks of fraud or non-compliance with laws
and regulations.
Ihe matters discussed among the audit engagement team including significant component audit
teams and relevant internal specialists, including lax and valuations specialists regarding how and
where fraud might occur in the financial statements and any potential indicators of fraud.
As a result ot these procedures. we considered the opportunities and incentives that may exist within
the organisation for fraud and identified the greatest polenlial for fraud. In common with all audits
under ISAS {UKI, we are also required to perform specific procedures to respond to the risk of
management override.
We also obtained an understanding of the legal and regulatory frameworks in operation. focusing on
provisions of Ih05e laws and regulations that had a direct effect on the determination of material
amounts and disclosures in the financial statements. The key laws and regulations we considered in
this context included ongoing compliance with the UK Companies Act and tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with which may be fundamental for their ability to operate or to
avoid a material penalty.
12

Engage with Age
Company Limited by Guarantee
Independent Auditor's Report to the Members of Engage with Age (continvedj
Year ended 31 March 2023
As part of an audit in accordance with ISAS (UKI, we exercise professional judgment and maintain
professional sceplicism throughout the audit. We also=
Identify and assess the risks of material misstatement of the financial statements, whether due lo
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate lo provide a basis for our opinion. The risk of not
detectin9 a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery. inlenlional 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 internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
eslimales and related disclosures made by the trustees.
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 significanl doubt on the charity's ability to continue as a going
concern. If we conclude that a material uncertainly exists. we are required lo draw attention in
our auditor's report to the related disclosures in the financial 51alements 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 lo 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.
13

Engage with Age
Company Limited by Guarantee
Independent Auditor's Report to the Members of Engage with Age {CDnllnuedl
Year ended 31 March 2023
We communicate with those charged with governance regarding. among other matters. the planned
scope and liming of the audit and significant audit findings. including any significant deficiencie5 in
internal control that we identify during our audit.
Use of our report
This report is made solely lo the charity's members, as a body, in accordance with Chapler 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's member5 those matters we are required to stale to them in an auditor's report and for no
other purpose. To Ihe fullest exlent permitted by law, we do not accept or assume responsibility to
anyone other than the charity and the charity's member5 as a body, for our audit work, for this report,
or for the opinions we have formed,
Paul Dolan (Senior Statutory Audilor)
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
30 November 2023
14

Engage with Age
Company Limited by Guarantee
Ststement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
Restricted
funds Totsl funds Total funds
2022
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
9,895
7,118
3,852
205,272
13,747
212.390
550
243,508
57
Total income
17,013
209,124
226.137
244,115
Expenditure
Expenditure on charitable activities
Total expenditure
20,684
20,684
235,655
235,655
256,339
244,337
244,337
256.339
Net expenditure
13.671)
126,531)
(30,202)
1222}
Transfers be￿een funds
17251
725
Net movement in funds
14.396)
125,8061
(30,202)
(2221
Reconciliation of funds
Total funds brought fonNard
Total funds carried forward
92.228
33,535
125.763
125.985
87,832
7,729
95,561
125,763
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The note5 on pages 17 to 28 fomi part of these flnanclal statements.
15

Engage with Age
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
15
3,515
3,144
Current assets
Debtois
Cash at bank and in hand
16
35,464
72,588
9.690
122.602
108.052
132.292
Creditors: amounts falling due wlthln one year
Net C￿r￿nt assets
17
(16,006)
92.046
19.673)
122,619
125.763
Total assets less current liabilities
95,561
Not assets
95,561
125.763
Funds of the charity
Restricted funds
Unrestricted furrds
7,729
87,832
95,561
33,535
g2,228
Total charity funds
20
125,763
These financial statements have been prepared in accordance with the provisions applicable to
companies subject lo the small companies. regime.
These financial statements were approved by the board of trustees and authorised for issue on 30
November 2023, and are signed on behalfofthe board by..
fja(fv
Skelcher
Trustee
The notes on pages 17 to 28 form part of these financial statements.
16

Engage with Age
Company Limited by Guarantee
Notes to the Financial Ststements
Year ended 31 March 2023
General Snformation
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is East Belfast Network Centre, 55 Templemore Avenue, Belfast, BT5 4FP.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wrth the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} (Charilies
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of Gertain financial assets and liabilities and investment properties measured at fair
value through income or expendrf(ure.
The financial statements are prepared in sterling. which is the functional currency of the entty.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estlmation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect Ihe amounts reported. These eslimates and iudgernenls
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.
Fund accounting
Unrestricted funds are available for use at the discretion of the Iruslees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected lo restrictions on their expendrture declared by the donor or
through the terms of an appeal, and fall into one of two sub•classes.' restricted income funds or
endowment funds.
17

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (CDntinuedJ
Year ended 31 March 2023
Accounting policies {conlinuedJ
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity.. it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied lo particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift. receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or Ihe estimated resale value. Donated facilities and seNices are retognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for Ihe supply of setvices is recognised with the delivery of the
contracted seNice. This 15 classified as unreslricled funds unless there is a contractual
requirement for it lo be spent on a particular purpose and returned if unspent. in which case
il may be regarded as restricted.
ReSoU￿e5 expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expendtture includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities. events,
non-charitable trading activities, and th8 sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of rts beneficiaries. including those
support cost5 and costs relating to the governance Df the charity apportioned to charitable
acliv(ties.
other expenditure includes all expenditure that is neither related lo raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
attributable lo a single activity are allocale(J directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent ba51S.
Tangible assets
Tangible assets are initially recorded at cost. and subsequently stated al cost less any
accurnulated depreciation and impairment losses. Any tangible assets carried al revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accurnulated impairrnent losses.
18

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 March 2023
AcGountlng policies f¢ontlntsèd}
Tangible assets (conlinuedj
An increase in the carrying arnount of an asset as a resull of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for irnpaimient that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation. is recognised in other recognised gains and losses,
except to which il offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the stalement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost Dr valuation of an asset, less its residual
value, over the useful economic life of that asset as follows-
Fixtures and fittings
Equipment
20 % straight line
20 % straight line
lrnpairment of fixed assets
A review for indicators of impairment is carried out at each reporiing date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing. when it is not possible to estimate the recoverable
amount of an individual assel. an estimatè is made of the recoverable amount of the
cash-generaling unit to which the asset belongs. The cash-generating unil is the smallest
identifiable groJp of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For irnpairment testing of goodwill, the goodwill acquired in a busines5 combination is, from the
acquisition date, allocated lo each of the cash-generating units that are expected to benefit from
the synergies of the combination. irrespeGlive of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability Is recognised only when the charity becomes a party to the
onlractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and cu￿ent liabilities are subsequently measured al the cash or other
consideration expected lo be paid or received and not discounted.
Debt instruments are subsequently measured at amortised c05t.
19

Engage with Age
Company Limited by Guarantse
Notes to the Financial Statements (conllnuedj
Year ended 31 March 2023
Accounting policies (contlnued)
Financial instruments (continued)
Where investments in shares are publicly traded or Iheir fair value can olhetwise 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 a5sel is deferred beyond normal business temis or financed at a rale of interest
thal is not a market rate, in which case the asset Is measured at the present value of the future
payments discounted at a market rale 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 inslrumenls in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment. an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance. and other financial assets that are
individually significant. these are assessed individually for impairment. Other financial as$els 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 carying amount would
have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised a5 an asset to the extent
that the prepayment will lead lo a reduction in future payments or a cash refund.
Vvhen contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service. the liability is measured on a
discounted present value basis. The unwinding of the discount 15 recognised as an expense in
the period in which it arises.
Limited by guarantee
Engage with Age is a company limited by guarantee and has no share capital. In the event ofthe
charity being wound up. Ihe liability in respect of the guarantee is limited to £1 per member of the
charity.
20

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Donatiofts and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donatlons
Donations
1,800
352
2,152
Grants
CB and HH TaylorTrust
Esmee Mitchell Trust
Souter Trust
HDH WIIIIS
Thompson Trust
St James. Place
1,000
2,500
1.000
2,500
4,000
500
1.000
2.595
4,000
500
1,000
2.595
9,895
3,852
13,747
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
DDnatiDns
550
550
Grants
CB and HH Taylor Trust
Esmee Mitchell Trust
Souter Trust
HDH WIIIIS
Thompson Trust
St James, Place
550
550
21

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements fcontinuedj
Year ended 31 March 2023
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Enkalon
Halifax
Thompson Trust
LFT Trust
Haramead Trust
Awards for All
Belfast City Council
Belfast Health & Social Care Trust
Public Health Agency
Public Health Agency Service Enhancements
Independent Age
Other Grant5
Arts Council Nl
666
666
45
33.309
52,119
114,847
45
39,147
52,519
114,847
5.838
400
880
880
4,286
212,390
4,286
205,272
7,118
Unrestricted
Funds
Restricled Total Funds
Funds
2022
Enkalon
Halifax
Thompson Trust
LFT Trust
Har2mead Trust
Awards forAII
Belfast City Council
Belfast Health & Social Care Trust
Public Health Agency
Public Health Agency Service Enhancement5
Independent Age
Other Grants
Arts Council Nl
500
5,000
5,000
10.000
5,000
9,900
30,406
59,447
79.730
23,274
15.000
500
5,000
5,000
10.000
5,000
9,900
30,406
59.447
79,730
23.274
15,000
251
251
251
243.257
243,508
Investment income
Unreslricled Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Deposit Accounts
57
57
22

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements {¢ontinued)
Year ended 31 March 2023
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Promote Health and Wellbeing
Support costs
13,433
7.251
214,417
21.238
227,850
28.489
20,684
235.655
256,339
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Promote Health and Wellbeing
Support costs
215,708
28,629
244.337
215,708
28,629
244,337
Expenditure on charitsble activities by activity type
Activities
undertaken
directly Support costs
Total funds
2023
Total fund
2022
Promote Health and Wellbeing
Governance costs
227,850
25,530
2,959
253,380
2,959
241.480
2,857
227,850
28,489
256,339
244.337
10. Analysi5 of support costs
Analysis of
Support
Costs Total 2023 Total 2022
Staff costs
Premises
General office
Finance costs
Governance costs
15,895
5,625
4,010
84
2,875
15,895
5.625
4.010
84
2,875
28,489
15,901
5.625
4,035
129
2,728
28,489
28,418
11. Net expenditure
Net expenditure is stated after chargingllGreditingl.'
2023
2022
Depreciation of tangible fixed assets
1,051
1,009
23

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
12. Auditors remuneration
2023
2022
Fees payable for the audit of the financial statements
2,875
2,810
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follow5..
2023
2022
Wages and salaries
Social securily costs
Employer contributions to pension plans
94,899
3,035
4,606
94,467
3,522
4,839
102,628
102.540
The average head count of employees during the year was 4 {2022'. 51.
No employee received employee benefits of more than £60.000 during the year (2022-. Nil)
Key Management Personnel
The key management personnel of the charity comprise the part time Director and Operations
Manager. The total employee benefits of the key management personnel of the charity lolal
£53.412 {2022.' £46,521)
14. Trustee remuneration and expenses
The Charity Trustees were not paid or received any other benefits from employment with the
Charity in the year12022'. £NILI. They were not reimbursed for travel expense during the year
12022'.N ILI. No charity trustee received payment for professional or other service5 supplied to the
charily {2022.' £NILI.
24

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements fconfinuedj
Year ended 31 March 2023
15. Tangible fixed assets
Fixtures and
fittings
Equiprnent
Total
Cost
At 1 April 2022
Additions
18,641
11,751
1,422
30,392
1,422
At 31 March 2023
18,641
13,173
31,814
Depreciation
Al 1 April 2022
Charge for the year
At 31 March 2023
18,641
8.607
1.051
27,248
1,051
18,641
9,658
28.299
Carrying amount
At 31 March 2023
3.515
3,515
Al 31 Maroh 2022
3,144
3,144
16. Debtors
2023
2022
Trade debtors
Prepayments and accrued income
2.000
33,464
9.690
35,464
9,690
17. Creditors: amounts falling due within one year
2023
2022
Trade creditors
Accruals and deferred income
Other creditors
8,485
6,993
528
2,469
6,859
345
16.006
9,673
18. Deferred income
2023
2022
At 1 April 2022
Amount released to income
Amount deferred in year
At 31 March 2023
4.131
14,131)
4,293
4,131
4,293
4,131
25

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (con¢inuerfJ
Year ended 31 March 2023
19. Pension5 and other p05t retirernent benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £4,606 {2022= £4,639).
20. Analysis of charitable funds
Unrestricted funds
At
1 April 2022
At31
Transfers March 2023
Income Expenditure
Designated Fund (Note
A)
General Funds (Note Bl
11,737
80,491
92.228
11,737
76.095
17,013
(20,684)
(20.684)
(7251
(7251
17.013
87.832
At
1 April 2021
A131
Transfers March 2022
Income Expendilure
Designated Fund (Note
A)
General Funds {Nole Bl
11.664
68,956
73
10,877
11,737
80.491
858
80.620
858
10.750
92.228
The Trustees have decided to allocate a fund of £11,664 to cover the sustainability gap be￿een
income and expenditure for the 2020-21 financial year budget (Note Al and hold unrestriGted
designated reserves for winding up and running cost5 to the value of £68.956 (Note Bl.
Restricted funds
At
1 April 2022
At31
Transfers March 2023
Income Expenditure
BHSCT
Belfast City Council
Public Health Agency
Enkalon Foundation
Souter Charitable Trust
Comic Relief
52,119
28.149
114,847
666
152,1191
128.4371
1126,797)
(1.166)
286
14,022
500
2,072
2,068
{606)
1,462
26

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 March 2023
20. Analysis of charitable funds (conlinued)
Awards forAII
DEFEB
Halifax
Thompson Trust
BCC- Hug in a box
BCC- Covid Response
Comic Relief (Covid)
Age Nl
LFT
Haramead Trust
Independent age
Arts Council Nl
BCC - FOW
BCC - PAL
CB and HH Taylor Trust
5.620
454
45
2,852
{5,665)
(111)
3,195
5,000
583
15.000}
{833)
250
5,000
15,0001
4,286
2,470
2,440
1,000
{5,011)
(2,470)
(2,440}
725
1,OOQ
33,535
209,124
(235,6551
725
7.729
Al
1 April 2021
A131
Transfers March 2022
Income Expenditure
BHSCT
Belfast City Council
Public Health Agency
Enkalon Foundation
Souter Charitable Trust
Comic Relief
Awards for All
DEFEB
Halifax
Thompson Trust
BCC- Hug in a box
BCC- Covid Response
Comic Relief (Covid}
Age Nl
LFT
Haramead Trust
Independent age
Arts Council Nl
BCC - FOW
BCC - PAL
CB and HH Taylor Trust
59,447
28,250
103.004
500
148,916)
128,588)
(101.740}
110.5311
626
12.758
288
14,022
500
3.000
7,074
13,000)
15.006}
{4,280>
2,068
5,620
454
9,900
454
5.000
5,000
2,156
(5.0001
5.000
583
13.335
4,999
219
2,900
114,9081
(4,999)
(219)
(2,900)
{10,000)
10,000
5,000
15,000
5.000
(15,000)
45,365
243,257
{244,337)
(10,7501
33,535
27

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 March 2023
21. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
3,515
96,030
(11.713)
87.832
3,515
108,052
(16.0061
95.561
12,022
14.293)
7,729
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
3,144
123.223
15,541)
120,826
3,144
132.292
(9,6731
125,763
9.069
(4,1321
4,937
28

Engage with Age
Company Limited by Guarantee
Management Information
Year ended 31 March 2023
The following pages do not form part of the financlal statements.
29

Engage with Age
company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2023
2023
2022
Income and endowments
Donations and legacies
Donations
CB and HH Taylor Trust
Esmee Mitchell Trust
Souter Trust
HDH WIIIIS
Thompson Trust
St James, Place
2.152
1,000
2,500
4,000
500
1,000
.2.595
550
13,747
550
Charltable activities
Enkalon
Halrfax
Thompson Trust
LFT Trust
Haramead Trust
Awards for All
Belfast City Council
Belfast Health & Social Care Trust
Public Health Agency
Public Health Agency Service Enhancements
Independent Age
Other Grants
Arts Council Nl
666
500
5.000
5,000
10,000
5.000
9.900
30,406
59,447
79.730
23.274
15.000
251
45
39,147
52,519
114,847
880
4,286
212,390
243,508
Investment income
Deposit AccoLrnls
57
Total income
226,137
244,115
30

Engage with Age
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2023
2023
2022
Expenditure on charitable activities
Promote Health and Wellbeing
Activities undertaken directly
Wages & Salaries
Employers NIC
Pension Costs
Rent & Service Charge
Outsourcing Fees
Repairs & Cleaning
Insurance
Programme Costs
IT Support & Maintenance
Staff Travel
Consultancy
Telephone
Volunteer Expenses
Affiliation Fees
Publicity
Bad debt
80.071
2,601
3,973
10,855
14,822
120
627
99,302
1,242
1.835
5,127
991
79,495
3,019
4,002
10,855
10,551
119
567
102,201
908
146
2,090
599
629
648
5.000
251
896
227,850
215,708
Support costs
Wages & Salaries
Employers NIC
Pension Costs
Rent & Service Charge
Insurance
Staff Travel
Office Costs
Depreciation
Affiliation Fees
Sundiies
Training
14,828
434
633
5.625
289
97
1,460
1,051
70
1.063
14,972
503
637
5.625
243
1,632
1.009
28
848
267
25,530
25.772
Governance costs
Audit Fees
Bank Charges
2.875
84
2,728
129
2,959
2,857
Expenditure on charitable activities
256,339
244.337
Net expenditure
(30,202>
(222)
31