COMPANY REGISTRATION NUMBER: N1039665
CHARITY REGISTRATION NUMBER: 100718
Engage with Age
Company Limited by Guarantee
Financial Statements
31 March 2024
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 2024
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
15
Statement of financial position
16
Notes to the financial statements
17

Engage with Age
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 March 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 31 March 2024.
Reference and administrative details
Registered charity name
Engage with Age
Charity registration number
100718
Company registration number N1039665
Principal office and registered East Belfast Ne￿Ork 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
PA Matthews
J McEwan
Z Rowe
M Skelcher
D Wilkinson
AM Mccartney
P Newman
(Resigned 2 December 2023)
(Resigned 17 May 2023)
(Resigned 17 May 2023)
(Appointed 7 February 2024)
(Appointed 8 February 2024)
(Appointed 2 December 2023)
Company secretary
Eamon Quinn
Audltor
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

Engage with Age
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Structure, governance and management
Background 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 organisation working to empower and support
older people.
Engage with Age seeks to enable sustainable benefits for older people and the community. It operates
multi-agency partnerships to ensure joined-up and collaborative working. Partnerships are active from
a governance level down to operational and daily activities.
Governance 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 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 Governance Committee that supports the
role and responsibilities of Trustees and Director.
The management 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 an external
accountancy company to undertake its finance administration and engages a number of other service
providers.

Engage with Age
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continuedj
Year ended 31 March 2024
Objectives and activities
As described in the Articles and Memorandum of Association, Engage with Age's objects ('Objects')
are to promote the health, wellbeing, interests and alleviate loneliness, isolation and exclusion of older
people living in Northern Ireland (the area of benefit) without distinction of sex, sexual orientation,
marital status, disability, caring responsibilities, 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.
Strategic Planning 2023-26
In early 2023 Engage with Age held workshops with stake holders and older people to review its work,
discuss its performance, and plan for the future. These workshops affirmed the value and importance
of Engage with Age's existing activities. The charity also considered the unique character of some of
its programmes and the gaps in provision that exist across the rest of Belfast. Throughout the 2023-26
period Engage with Age will review opportunities to reach out to more older people, and during the
period will seek to expand its activities in a sustainable way and in partnership with other stakeholders
and agencies.
Company Mission
Through the strategic planning process, Engage with Age refined its purpose confirming that the
company's mission is "to empower older people to live happy, healthy, independent and connected
lives"
Values
Our values guide us in our work and our relationships. They guide our behaviour, our attitudes, the
decisions we make 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
self-determination and the right to make their own choices.
Our values, which were revised and renewed during the Strategic Planning process, are: Being older
people-led,. Empowering older people-, Treating everyone with respect; Working closely with other
organisations- Ensuring everyone has the right to take part in stimulating activities and have fun.
Engage with Age is committed to working in partnership, believing in the strength of the contribution of
many agencies, of people and of volunteers working collaboratively to make a real difference.

Engage with Age
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Achievements and performance
For the 2023-26 period, Engage with Age has revised its strategic aims, seeking to support the lives of
older people and make communities stronger. Engage with Age's work builds from working with
individuals through to affecting wider society.
The four main strategic aims for 2023-26 are..
1. To empower older people to reduce the impact of loneliness and isolation on peer individuals within
their communities and neighbourhoods.
2. To empower older people to improve their own health and wellbeing.
3. To strengthen communities and neighbourhoods by supporting and empowering older people's
groups and forums.
4. To empower older people so they can shape matters that affect their lives.
These strategic aims work towards a vision of society in which all older people are respected, valued
and listened to in society, and actively involved in shaping the world.
Addressing the impact of Isolation and Loneliness on olderpeople
Engage with Age seeks to empower older people to address the impact of loneliness and isolation on
peer individuals within their communities and neighbourhoods. EWA has decades of experience
addressing loneliness. The current programme supporting this aim is The PAL Project. The
programme mixes activity groups and telephone befriending to support lonely older people. Older
people take a leading role in volunteering, running groups, and providing telephone based befriending.
The programme had been delivered on a part-time basis and in March 2023 EWA successfully raised
funds from the Lottery Community Fund for a three-year programme providing full-time staff for activity
groups and befriending. A full-time activity groups Development Officer was appointed in October
2023, and part-time job share Development Officers for telephone befriending were appointed in
November 2023.
This programme refined its connections for recruiting older people who have experienced loneliness
within the Health and Age sectors. The operation and methods were also reviewed and refined. The
PAL Programme continues to be delivered in partnership with a wide range of organisations. Every
week activity groups meet and up to 60 telephone befriending calls are made by volunteers.
significant volunteering campaign took place in January 2024. By the end of the reporting period
increased numbers of of Befriendees were being supported by new Befrienders, and new activity
groups were started. Existing activity groups were also strengthened and revitalised, and participant
numbers increased significantly.
EWA also took a leading role in representing the needs of older people at sector level as a member of
the Action Committee for the Nl Assembly All Party Group on Loneliness and Isolation, and the Belfast
City Council City-wide Group on Loneliness and Isolation.
In this reporting period there were nearly 6,000 engagements at activity groups and over 1,500
telephone befriending phone calls made.
Promotlng good physical and mental health

Engage with Age
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Engage with Age seeks to empower older people to improve their own Health and Wellbeing.
EWA health promotion programmes in South and East Belfast all exceeded the tsrgets set by the
Public Health Agency and Belfast Health and Social Care Trust. A significant range of physical health
and mental health programmes operated throughout east and south Belfast. Particular emphasis was
placed on encouraging older people to re-engage with their communities and EWA supported efforts
to grow membership for local groups. EWA worked in partnership with local health agencies to
identify gaps in provision, meaning that EWA resources were deployed in neighbourhoods
experiencing health inequalities with poor access to seNices for older people. Partnerships with
community centres and supported housing suppliers developed, offering a range of social
engagement, creative activities, and increasing skills and knowledge of local health opportunities.
EWA delivered a Cost of Living Crisis programme composed of information sharing and engagement
with advice agencies. Over 80 keep warm packs were distributed by EWA to vulnerable older people
across South and East Belfast. Opportunities for older people and health messages were promoted
directly through our East and South Belfast Programmes with over 50 health initiatives publicised
throughout the year.
In 2023-24, 4,500 people benefitted from health improvement initiatives, participating in over 300
activities.
Supporting Older People s Groups and Forums
Engage with Age aims to strengthen communities and neighbourhoods by supporting and empowering
older people's groups and forums.
The Covid-19 Pandemic caused serious damage to the health of older people's groups. In 2021 EWA
surveyed 90 groups in South and East Belfast and found that a third of the groups were experiencing
difficulties and a further third were in crisis. All of this was directly related to the impact of not going
out due to Covid-19 and its associated health risks. Two years later, in this reporting period, we
undertook surveys again and found that groups have experienced significant improvements, with
fewer groups reporting difficulties and very few in crisis.
Improvements to the health of groups was the result of a mentoring style of capacity building support
provided by EWA. This approach emphasised encouraging participation and making groups more
interesting and attractive to members. EWA took over 70 sessions that offered new programme ideas,
developed leaders, and empowered groups to manage their affairs effectively. Several "Group MOT"
sessions took place in East and South Belfast, and there was regular inter-group activity to build
confidence and inter-community links. Engagement levels were double the target number required by
our funder Belfast City Council.
EWA'S support of Older People's Forums continued with member numbers at the East and South
Belfast Forums increasing. All forums undertook training to improve their operation, and throughout
the year over 30 different public agencies learned of the needs of older people.
Supporting the voice of olderpeople to influence matters that affect them
Engage with Age seeks to empower older people so they can shape matters that affect their lives.
This aim was delivered in a range of ways throughout the year.
EWA supported the Greater Belfast Seniors Forum {G6) to represent the views of the forums and
older people it supports across Belfast. The G6 delivered an annual Action Plan campaigning on Fuel

Engage with Age
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Poverty, Access to Transport, and Access to Health Services. In 2023-24, G6 actively promoted
services and represented the views of older people to 37 organisations including the PSNI,
Department of Health, and Belfast Trust. EWA lead G6 members in very active opposition to plans to
change the 60+ SmartPass, contributing over 200 consultation responses, issuing media statements
and taking part in interviews, participating in protests and engaging directly with transport officials.
EWA continued to promote the needs and views of older people through ongoing consultations and
responses to decisions affecting older people. EWA was active as a member of the Older People's All
Party Reference Group at Stormont, and by contributing to action networks such as the Healthy
Ageing Strategic Partnership. The Dementia Friendly Artist in Residence programme continued
engaging over 100 people affected by dementia with art exhibitions to audiences of over 20,000
people. Every month the PAL Gazette newspaper highlighted the views and creativity of older people
to over 3,500 readers, and EWA produced the monthly Dementia Friendly East Belfast Vvhat's On
Guide, promoting over 50 events and information articles every month.
Developing the Governance and Operation of Engage with Age
The ongoing business of governance and management of 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. In this
period the charity secured £0.5 million of three-year funding from the Community Lottery Fund and
Belfast City Council, providing significant stability for its work. Communications promoting our services
increased significantly. The work of the Board of Trustees governing the corporate development of
Engage with Age was furthered through the Governance and the Finance and Operations
sub-committees. This activity included the initiation of a company-wide Governan￿ Health Check,
regular board meetings. and ongoing contact with staff. Within this period three new trustees were
recruited to Engage with Age.
Summary
In this year there were 15,000+ attendancesl engagements with older people at Engage with Age
activities, plus a further estimated 20,000 attendances at exhibitions and 10,000 online. This is a
significant increase on previous years and a firm basis from which the charity can continue to grow.

Engage with Age
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Financial review
Engage with Age maintained support from key funders and raised income from new fvnders in
2023-2024. Belfast Health and Social Care Trust, the Public Health Agency, and Belfast City Council
maintained their support of Engage with age. Correspondingly, Engage with Age maintained strong
control over expenditure. At the end of the financial year 31 March 2024 Engage with Age had
reserves of £118,347 which is composed of an unrestricted reserve of £66,438 and a restricted
reserve of £51,909.
Reserves policy and going concern
Reserves are needed to bridge the timing gap belween spending and receiving of income and to cover
unplanned temporary shortfalls in income should they arise. Holding adequate reserves safeguards
the provision of our services in the event of unexpected significant financial pressures. Historically,
Engage with Age had also built up its own unrestricted funds. The trustees have decided to allocate a
fund of £11,737 to cover the sustsinability gap be￿een income and expenditure for the 2024-2025
financial year budget (Designated Sustainability Fund}, and hold unrestricted reserves for winding up
and running costs to the value of £54,701 (General Reserve Fund).
The trustees consider that the ideal level of reserves would be the winding up costs of the charity plus
be￿een three and six months expenditure for the year ended 31 March 2024 which would be
be￿een £76,262 and £152,524. Unrestricted reserves are freely available to spend, therefore
excluding fixed assets and restricted reserves amounted to £63,506.
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 Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure, for that period.
In preparing these financial statements. the trustees are required to:
select suitable accounting 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 to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and 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
Companies Act 2006. 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.

Engage with Age
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that:
so far as they are aware, there is no relevant audit information of which the charity's auditor is
unaware; and
they have taken all steps that they ought to have taken as a trustee to make Ihemselves aware of
any relevant audit information and to establish that the charity's auditor is aware of that
information.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 28 November 2024 and signed on behalf of the board of
trustees by-.
Il
elcher
Trustee

Engage with Age
Company Limited by Guarantee
Independent Auditor's Report to the Members of Engage with Age
Year ended 31 March 2024
Opinion
We have audited the financial statements of Engage with Age (the 'charity') for the year ended
31 March 2024 which comprise the statement 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 statements..
give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its 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 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
In auditing the financial statements, we have concluded that the trustees, use of the going concern
basis of accounting in the preparation of the financial ststements is appropriate.
Based on the work we have performed, 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 concern for a period of at least ￿e1ve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern 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 (contlnued)
Year ended 31 March 2024
Other information
The other information comprises 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 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.
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 information 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 which we are required to report by exception
In the 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 to 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
rtain 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 to prepare the financial statements in accordance with the small
companies regime and take 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 (continued)
Year ended 31 March 2024
Responsibilities of trustees
As explained more 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 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.
11

Engage with Age
Company Limited by Guarantee
Independent Auditor's Report to the Members of Engage with Age (continued)
Year ended 31 March 2024
Auditor's responsibilities for the audit of the financial statements
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 an auditor's report 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. The extent 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 considered the following=
the nature of the industry and sector, control environment and business performance 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 irregularities-
any matters we identified having obtained and reviewed documentation of their policies and
procedures relating to=
identifying, evaluating and complying with laws and regulations and whether
management were aware of any InStan￿S 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 mitigate risks of fraud or non-compliance with laws
and regulations.
the matters discussed among the audit engagement team including significant component audit
teams and relevant internal specialists, including tax and valuations specialists regarding how and
where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within
the organisation for fraud and identified the greatest potential for fraud. In common with all audits
under ISAS (UK), 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 those 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 (contlnued)
Year ended 31 March 2024
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 internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates 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 significant doubt on the charity's 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 any significant deficiencies in
internal control that we identify during our audit.
13

Engage with Age
Company Limited by Guarantee
Independent Auditor's Report to the Members of Engage with Age (continued)
Year ended 31 March 2024
As explained more fully in the Trustees, Responsibilities Statement (set out on page 7), the trustees
are responsible for the preparation of the financial statements and for being satisfied that they give a
true and fair view. Our responsibility is to audit and express an opinion on the financial statements in
accordance with applicable law and International Standards on Auditing (UK). Those standards
require us to comply with the Financial Reporting Council's {FRC's) Ethical Standard for Auditors,, in
the circumstances set out in note 22 to the financial statements.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the charity and the Charity's members as a body, for our audit work, for this report,
or for the opinions we have formed.
Paul Dolan (Senior Statutory Auditor)
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
28 November 2024
14

Engage with Age
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds
2023
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Total income
121
2,500
322,167
3,045
327,712
2,621
322,167
3,045
327,833
13,747
212,390
121
226,137
Expenditure
Expenditure on charitable activities
Total expenditure
21.101
283,946
283,946
305,047
305,047
256,339
256,339
21,101
Net incomel{expenditure)
(20,980)
43,766
22,786
(30,202)
Transfers between funds
(414)
414
Net movement in funds
(21,394)
44,180
22,786
{30,202)
Reconciliation of funds
Total funds brought fO￿ard
Total funds carried forward
87,832
7,729
95,561
125,763
95,561
66,438
51,909
118,347
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 fonn part of these financial ststements.
15

Engage with Age
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
15
2,932
3,515
Current assets
Debtors
Cash at bank and in hand
16
8,290
121,816
35,464
72,588
130,106
108.052
Creditors: amounts falling due wlthln one year
Net current assets
17
114,691)
115,415
116.006)
92,046
Total assets less current liabilities
118,347
118.347
95.561
Net assets
95.561
Funds of the charity
Restricted funds
Unrestricted funds
51,909
66,438
7,729
87,832
Total charity funds
20
118,347
95,561
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 28
November 2024, and are signed on behalf of the board by:
M Skelcher
Trustee
The notgs on pages 17 to 28 form part of these financlal statements.
16

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is East Belfast Ne￿ork 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 accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} (Charities
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 certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
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 circumstsnces.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of Iwo sub-classes- restricted income funds or
endowment funds.
17

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (Continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity- it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and seNices are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
18

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (continued)
Tangible assets (contlnued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment 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 it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or 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
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting 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 asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group 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 impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Flnancial instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
ontractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
19

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (continued)
Financial instruments (continued)
Where investments in shares are publicly traded or their fair value can othetwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significan￿, 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.
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 as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When 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 is recognised as an expense in
the period in which it arises.
Llmited by guarantee
Engage with Age is a company limited by guarantee and has no share capital. In the event of the
charity being wound up, the 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 2024
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Donations
121
121
Grants
CB and HH Taylor Trust
Esmee Mitchell Trust
Souter Trust
HDH WIIIis
Thompson Trust
St James, Place
1,000
1,000
1,500
1,500
121
2,500
2,621
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations
1,800
352
2,152
Grants
CB and HH Taylor Trust
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
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2024
DFEB Sales
Enkalon
Awards for All
Belfast City Council
Belfast Health & Social Care Trust
Lottery Community fund
Public Health Agency
other Grants
Arts Council Nl
100
100
36,529
53,255
137,580
85,589
36,529
53,255
137,580
85,589
9,114
322,167
9,114
322,167
21

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinuedJ
Year ended 31 March 2024
Charitable activities (contlnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
DFEB Sales
Enkalon
Awards for All
Belfast City Council
Belfast Health & Social Care Trust
Lottery Community fund
Public Health Agency
Other Grants
Arts Council Nl
666
45
33,309
52,119
666
45
39,147
52,519
5,838
400
114,847
114,847
880
4,286
880
4,286
7,118
205,272
212,390
Other trading activities
Restricted Total Funds
Funds
2024
Restricted Total Funds
Funds
2023
Other Income
3,045
3,045
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Promote Health and Wellbeing
Support costs
19,412
1,689
21,101
247,209
36,737
266,621
38,426
305,047
283,946
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
256,339
20,684
235,655
22

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements {conbnuedJ
Year ended 31 March 2024
Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Promote Health and Wellbeing
Governance costs
266,621
35,302
3,124
38,426
301,923
3,124
305,047
253,380
2,959
256,339
266,621
10. Analysis of support costs
Analysis of
Support
Costs Total 2024 Total 2023
Staff costs
Premises
General office
Finance costs
Governance costs
24,320
5,641
5,341
99
3,025
24,320
5,641
5,341
99
3,025
15,895
5,625
4,010
84
2,875
38,426
38,426
28,489
11. Net incomel(expenditure)
Net income/(expenditure) is stated after chargingl{crediting):
2024
2023
Depreciation of tangible fixed assets
1,288
1,051
12. Auditors remuneration
2024
2023
Fees payable for the audit of the financial statements
3,025
2,875
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
142,660
7,376
7,099
94,899
3,035
4,606
102,540
157,135
The average head count of employees during the year was 6 (2023: 4).
23

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
13. Staff costs (contlnued)
No employee received employee benefits of more than £60,000 during the year (2023: 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 total
£57,169 (2023: £53,412)
14. Trustee remuneration and expenses
The Charity Trustees were not paid or received any other benefits from employment with the
Charity in the year12023'. £NIL}. They were not reimbursed ft)r travel expense during the year
(2023-NIL). No charity trustee received payment for professional or other services supplied to the
charity (2023: £NIL).
15. Tangible fixed assets
Fixtures and
fittings
Equipment
Total
Cost
At 1 April 2023
Additions
18,641
13,173
705
31,814
705
At 31 March 2024
18,641
13,878
32,519
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
18,641
9,658
1,288
28,299
1,288
18,641
10,946
29,587
Carrying amount
At 31 March 2024
2,932
2,932
At 31 March 2023
3,515
3,515
16. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
160
8,130
8,290
2,000
33,464
35,464
24

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
17. Creditors: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
Other creditors
5,109
7,290
2,292
14,691
8,485
6,993
528
16,006
18. Deferred income
2024
2023
At 1 April 2023
Amount released to income
Amount deferred in year
At 31 March 2024
4,293
{4,293)
4,445
4,131
(4,131)
4,293
4,445
4,293
19. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
ontribution plans was £7,099 (2023= £4,606).
20. Analysis of charitable funds
Unrestricted funds
At
1 April 2023
At
Transfers 31 March 2024
Income Expenditure
Designated Fund (Note
A)
General Funds (Note B)
11,737
76,095
11,737
54,701
121
(21,101)
(21,101)
(414)
(414)
87,832
121
66,438
At
1 April 2022
At
Transfers 31 March 2023
Income Expenditure
Designated Fund (Note
A)
General Funds (Note B)
11,737
80,491
11,737
76,095
17,013
(20,684)
(20,684)
(725)
(725)
92,228
17,013
87,832
25

Engage with Age
Company Limited by Guarantee
Notes to the Financial Ststements (continued)
Year ended 31 March 2024
20. Analysis of charitable funds (continued)
The Trustees have decided to allocate a fund of £11,737 to cover the sustainability gap between
income and expenditure for the 2024-2025 financial year budget (Note A) and hold unrestricted
designated reserves for winding up and running costs to the value of £54,701 (Note B)
Restricted funds
At
1 April 2023
At
Transfers 31 March 2024
Income Expenditure
BHSCT
Belfast City Council
Public Health Agency
Enkalon Foundation
Comic Relief
Awards for All
DEFEB
Thompson Trust
Belfast City Council
BCC- Hug in a box
BCC- Medium
Haramead Trust
Arts Council Nl
BCC- FOW
BCC- PAL
CB and HH Taylor Trust
Lottery Community Fund
53,255
(53,255)
2,072
85,589
(87,661)
1,462
(1,462)
3,195
2,985
1,500
31,689
(6,180)
(1,500)
(31,689)
5,000
(5,000)
9,114
(9,528)
414
1,000
1,000
137,580
327,712
(1,000)
(86,671)
(283,946)
1,000
50,909
7,729
414
51,909
At
1 April 2022
At
Transfers 31 March 2023
Income Expenditure
BHSCT
Belfast City Council
Public Health Agency
Enkalon Foundation
Comic Relief
52,119
28,149
114,847
666
(52,119)
(28,437)
(126,797)
(1,166)
(606}
288
14,022
500
2,068
2,072
1,462
26

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
20. Analysis of charitable funds (continued)
Awards for All
DEFEB
Thompson Trust
Belfast City Council
BCC- Hug in a box
BCC- Medium
Haramead Trust
Arts Council Nl
BCC- FOW
BCC- PAL
CB and HH Taylor Trust
Lottery Community Fund
5,620
454
5,000
45
2,852
(5,665)
{111}
(5,000)
3,195
583
250
(833)
5,000
(5,000)
15,011)
12,470)
(2,440)
4,286
2,470
2,440
1,000
725
1.000
33,535
209,124
{235,655)
725
7,729
21. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
2,932
72,614
(9,108)
66,438
2,932
130,106
(14,691)
118,347
57,492
(5,583)
51,909
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
(16,006)
95,561
12,022
{4,2931
7,729
22. Taxation
The Company is a registered charity, and as such is entitled to tax exemptions on income and
profits in furtherance of the charity's primary objectives.
23. Contingencies
A contingent liability exists to repay grants and Trust monies received should certain conditions
not be fulfilled by the charity. In the opinion of the Trustees, the terms of the Letters of Offers
have been, or will be, complied with and no liability is expected.
27

Engage with Age
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
24. Ethical standards
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.
28