South Belfast Alternatives
IA company Limited by Guarantee. not having share capital)
Unaudited annual report
Year Ended 31 March 2024
Company No.. N1624139
Charity No- XT18195 1 NIC100790

South Belfast Alternatives
Year Ended 31 March 2024
Table of Contents
Page
Company Information
Report of the Trustees
2￿
Report of the Independent Examiner
statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-13

South Belfast Alternatives
Year Endèd 31 March 2024
Company Information
Trustees
The Trustees who served the charity during the period were as follows:
Mr E Rainey
Mr B Smith
Ms D Wright
Mr G Bowden
Secretary
Mr T Winstone
Registered Office
33 Donegall Pass
Belfast
BT71DQ
Independent Examiner
HMCI Limited
Chartered Accountsnts & Registered Auditors
28-30 Old Mounffield Road
Omagh
Co. Tyrone
BT79 7BJ
Registered Charity No.
NIC100790
Registered Company No.
N1624139

South Belfast Alternatives
Year Ended 31 March 2024
Report of the Trustees
The trustees. who are also the directors forthe purposes of company law, present their report and the financial
statements for the year ended 31 March 2024.
Structure, Governance & Management
Governing Document
The organisation is a private company limited by guarantee, incorporated on 16th April 2014 and registered as
harity on 30th October 2014, Charity number NIC100790. The company was established under a
Memorandum ofAssociation and is govemed under its Articles of Association.
Recruitment and Appointment of Management Committee
The directors of the company are also charity trustees for the purposes of charity law and under the company's
Articles are known as members of the Management Committee. Under the requirements of the Memorandum
and Articles of Association the members of the Managernent Committee are elected to serve for a period of
one year after which they must be re*lected at the next Annual General Meeting.
Risk Management
The Board has conducted a review of the major risks to which the charity is exposed. A risk register has been
eslablished and is updated at least annually. Where appropriate, systems or procedures have been
established to mitigate the risks the charity faces. Significant external risks to funding have led to the
development of a strategic plan which will allow for the diversification of funding and activities. Internal control
risks are minimised by the implementation of procedures for authorisation of all transactions and projects.
These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
Organisational Structure
South Beffast Alternatives comes under the Nl Alternatives management Committee. Nl Alternatives Ltd {"NtA")
has a Board of up to six members who meet quarterly and are responsible for the strategic direction and policy of
the charity. At present the Board has six members from a variety of professional baGkgrounds relevant to the
work of the charity. The Secretary also sits on the Board but has no voting rights.
Objectives and Activities
The company's objects and principal activities are to promote a non-violent restorative communty response to
justice issues in South Belfast. South Belfast Alternatives will idèntfy needs, often in partnership with local
communÈties and other voluntary and statutory bodies, relating to safety and conflict within communities, and
will attempt to heal relationships in a restorative way. At the same time, it hopes to raise community awareness
on the issues affecting young people and adults who are deemed to be at risk.
The main objectives and activities of the company are:
To organise within the community non-violent alternatives to issues of communty justice. To help and work with
young people in order to resolve the problems affecting their lives. To direct young people away from destructive
and dangerous practices and towards healthy and constructive activities. To enable young people to personally
reflect on the potentialty damaging consequences of risky and criminal behaviour. To address areas of
weakness and failure within the formal criminal justice system. To heal relationships within the community and to
promote better relationships be￿een the community and statutory agencies. To work towards a sustainable
model of delivèry for as much of the company's services as possible.

South Belfast Alternatives
Year Ended 31 March 2024
Report of the Trustees (continued)
Achievements and Perfom)an¢e
Youth Action Partnership (YAP)
The aim of the project is to engage with young people who are availing of youth provision across the areas but
also to target those who are categorised as 'hard to reach and disaffected,. Delivering training & capacity building,
specific issue-based programmes and developing 'community champions,, under the themes of good relations,
building better relationships, restorative practices, active citizenship. connectivity across the 3 communities and
providing greater opportunities for inclusion of young people from ethnic minority backgrounds. This 7 year project
ended in March 24 and delivered=
52 separate Training projects were conducted involving 636 young people
76 Good Relations projects werè conducted involving 1088 young people
48 Active Citizenship projects were conducted involving 715 young people
In addition. 40 different events, involving 2800 participants, were conducted
Mediation, Advocacy and Community Support (MACS)
Exploring a programme on Racism I Sectarianism in sport. Have metwith senior management from IFA and have
a number of test cases being rolled out.
This year MACS has delivered=
33 cases to address issues of racial or hate incidents or crimes
situations.
including potential volatileltense
39 adult trainings
programmes and workshops delivered on anti-racism andlor restorative practices
delivered to communities with over 500 participants.
33 youth trainings
anti-racisrn, diversity and restorative training programmes delivered to young people
with 934 participants.
17 youth prevention projects delivered focusing on restorative justice, diversity & tolerance with 387
participants.
183 victims supported as a result of racial harassment or hate crime.
197 1-2-1 IYS sessions (providing cullural awarenesslrace hate appreciation).
46 cultural diversity and community safety events to promote understanding with a totsl of 1884
participants attending.
24 Mediations.
17 threat verifications.
Department for Communities (DFC)
12 Community Relations Projects Supported
77 people involved in volunteering
26 community I voluntary groups supported
13 people attaining a formal qualrfication from participation in adult education
39 students in further & higher education participating in educational projects

South Belfast Alternatives
Year Ended 31 March 2024
Report of the Trustees (¢ontinued>
Directors, Responsibilities
Company law requires the directors to prepare financial statements for each financial period which give a true
and fair view of the state of the affairs of the charitable company and of its financial position at the end of that
period. In preparing these financial statements, the directors are required to..
select suitable a¢¢ounting policies and apply them consistently.,
makejudgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed subject to any departures disclosed
and explained in the financial statements; and
prepare the financial statements on the going Concern basis unless it is inappropriate to presume that
the company will Continue in business.
The Directors have overall responsibility for ensuring that the charity has an appropriate system of controls,
financial and otherwise. They are also responsible for keeping proper accounting records which disclose wtth
reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the
finan¢ial 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.
ststement of Disclosure of Information to Examiner
So far as each of the Directors in office at the date of approval of these financial statements are aware..
There is no relevant information ofwhich the examiner are unaware-, and
They have taken all the steps they ought to have taken as Directors in order to make themselves
aware of any relevant information and to estsblish that the examiner are aware of that infomiation.
Examiner
In accordance with Article 382 of the Companies Act 2006, a resolution proposing that HMCI Limited be
appointed as independent examiner of the company will be put to the Annual General Meeting.
Registered office
33 Donegall Pass
Belfast
BT71DQ
Signed by order of the trustees
Tom Winstone
Secretary
Date.. 1211212024

South Belfast Alternatives
Year Ended 31 March 2024
Independent Examinerfs ReportTo The Members of South Belfast Alternatives
We report on the aGcounts of the company for the year ended 31 Maroh 2024 which are set out on pages 7 to 13.
RESPECTIVE RESPONSIBILITIES OFTRUSTEES AND EXAMINER
As the charity trustees (and also the directors of the company for the purposes of company law) you are
responsible forthe preparation ofthe accounts in accordance with the requirements ofthe Companies Act2006.
Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for
independent examination, it is our responsibility to-
•examine the account5 under section 65 of the Charities Act,
•follow the procedures laid down in the general Directions given by the Charty
Commission for Northern Ireland under section 65{9llb) of the Charities Act- and
•State whether particular matters have corne to our attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
We have examined your charity accounts as required under section 65 of the Charities Act and our examination
was carried out in aocordance with the general Directions given by the Charity Commission for Northem Ireland
under section 6519)Ib) ofthe Charities Act. The examination included a review ofthe accounting records kept by
the charity and a comparison of the accounts presented with those records. It also included consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning
any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
1. That accounting records were not kept in accordance with section 386 ofthe Companies Act 2006;
2. That the accounts do not accord with those accounting records.,
3. That the accounts do not comply with the accounting requirements of section 396 of the companies
Act 2006 and with the methods and principles of the Charities Statement of recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland-
4. Thatthere is further information needed for a proper understsnding ofthe accounts to be reached.
INDEPENDENT EXAMINER'S STATEMENT
I can confirm that l am qualified to undertake the examination because l am a registered member of Chartered
Accountants Irèland which is one of the listed bodies.
I have completed my examination and have no concerns in respect of the matters11) to141 listed above and, in
connection with following the Directions of the Charity ComTnission for Northern Ireland, I have found no matters
that require drawing to your attention.
Mr Rodney Hamill Bsc FCA
HMCI Limited TIA Hamill Mcllwaine
28-30 Old Mounffield Road
Omagh
BT79 7BJ
Date: 1211212024

South Belfast Alternatives
Year Ended 31 March 2024
Statement of Financial Activities
(incorporating an income and expenditure account)
Total
Funds
2024
Total Funds
2023
Unrestricted
Restricted
Notes
Income and endowments from:
Donations and legaciès
Total Income and endowments
2,118
71,800
73,918
65,836
2,118
71.800
73,918
65,836
Expenditure on:
Charitablè Activities
Total Expenditure
(9531
51.106
1,7061
(52,059)
163,4521
3,45
Net income l (expenditure) for
the year
Transfers bef￿een funds
1,165
20,694
21,859
2,384
Net movement in funds
10
1,165
20,694
21,859
2,384
Reconciliation of funds:
Total ftjnds brought fotward
Total Funds Carried Forward
(2,491) (12,156)
(1,3
6}
,538
(14,647)
7.212
117.031)
4,6471
All income derives from continuing activities, therefore no statement of recognised gains or losses is given.
The notes on pages 9 to 13 form part of these financial statements.

South Belfast Alternatives
Year Ended 31 March 2024
Balance Sheet
as at 31 March 2024
Note
2024
2023
Ftxed Assets
Tangible assets
CurrentAssets
Cash at bank and in hand
4,282
4,125
4,696
4,696
3,749
3,749
Creditors.. amounts falling due within one
year
NET CURRENT ASSETS
(1,766}
{22,5211
2,930
(18,7721
NET ASSETS
7.212
14,647
Represented by:
Unrestricted Funds
Restricted Fund
11
{1,326)
8,538
7,212
48,754
12,156
(14,647)
For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 Mar¢h 2024 in accordance wth Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for..
(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the
Companies Act 2006 and
(bl preparing financial statements which give a true and fair view of the state of affairs ofthe company as
at the end of each financial year and of its profit or loss for each financial year in accordance wtth the
requirements of Sections 394 and 395 and which othemse comply with the requirements of the
Companies Act 2006 relating to financial statements, so far as applicable to the company.
These financial statements were approved by the members ofthe committee and authorised for issue on the
121h December 2024 and are signed on their behalf by=
Tom Winstone
Secretsry
Company Registration Number.. N1624139
Charity Registration Number: NIC100790
The notes on pages 9 to 13 fom part of these financial ststements.

South Belfast Alternatives
Year Ended 31 March 2024
Notes to the Financial Statements
1 COMPANY INFORMATION
South Belfast Alternatives is an incorporated charity registered in Northern Ireland. with its offices located at, 33
Donegall Place, Belfast, BT7 1DQ.
2 ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sourGes of estimation in
the preparation of the financial statements are as follows-.
a) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities=
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 20151-
(Charities SORP IFRS 102), and the Companies Act 2006.
b)Preparation ofthe accounts on a going concern basis
Due to the level of reserves in place the trustees assess that the charity is a going COn￿rn.
c)Fund Accounting
General funds are unrestricted funds which are available for use at the discretion ofthe Trustees in furtheran￿ of
the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes.
General funds may be transfèrred to designated funds where Trustees wish to use these funds for a specific
purpose. Such funds may be transferred back to general funds once the Griteria for the désignation have been
met or are no longer applicable.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or
which have been raised by the Charity for particular purposes. The cost of raising and administering such
funds are charged against the specific fund. The aim and use of restricted funds is set out in the notes to the
financial statements. Rèstricted funds may only be transferred to general or designated funds once the criteria
for restriction have been discharged or no longer apply.
d}Income Recognition Policies
Items of income are recognised and included in the accounts when all of the following criteria are metr.
The charity has entitlement to the funds-,
any performance conditions attached to the item of income has been met or are fully within the control of
the charity.
there is sufficient certainty that receipt of the income is considered probable., and
the amount can be measured reliably.
el Donated services and facilities
In accordance with the Charities SORP 2015 (FRS 102), the general volunteertime ofsupporters is not
recognised.
Q Interest Recetvable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the
charity: this is normalty upon notification of the interest paid or payable by the Bank.

South Belfast Alternatives
Year Ended 31 March 2024
Notes to the Financial Statements (continued)
2 ACCOUNTING POLICIES (continued)
g) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is
probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure
is classified under the following activty headings:
Expenditure on charitable activities includes the promotion and development of music and activities
undertaken to further the purposes ofthe charity and their associated support costs.
h)Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of
three months or less from the date of acquisition or opening the deposit or similar account.
i) Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charttable
activities. Support costs include back office costs, finance, personnel, payroll and governance costs which
support the charity's prograrnmes and activities. These costs have been allocated to expenditure on oharitable
activtties.
j) Tangiblè Fixed Assets
Individual fixed assets are capitalised at cost and are depreciatèd over their estimated useful economic lives on
a straight line basis as follows..
Asset Category".
Annual Rate
Fixtures & Frttings
250/0
Straight Line
The carrying values of tangible fixed assets are reviewed for impairment when events or circumstances
indicate the Garrying value may not be recoverable.
k) Debtors
Trade and otherdebtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid after taking account of any trade discount due.
11 Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event
that will probably result in the transfer of funds to a third paty and the amount due to settle the obligation can
be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement
amount after allowing for any trade discounts due.
rnl Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualfy as basic financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at their
settlement value with the exception of bank loans which are subsequently measured at the carrying value plus
accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the
effective interest method.
n)Taxation
The company is a registered charity and the charitable tax èxemptions are therefore being claimed to the extent
that income andlor gains are applicable and applied to Gharitable purposes only. These exemptions will remain in
place as long as income and expenditure is applied to charitable purposes only.
10

South Belfast Alternatives
Year Ended 31 March 2024
Notes to the Financial Statements (continued)
3 Income from Donations and Legacies
Unrestricted
Restricted
2024
2023
YAP
GVRT
NIA
Cooperate Ireland
The Open Untversity
PHA
Radius Housing
Jubilèe Fund
KWSS
LTE
Other
NIHE
TWN
DFA
1,300
1,000
8,622
30,040
2,963
55,201
2,500
2,000
2,752
2,384
4,263
55,201
2.500
2,000
2,752
2,384
3,375
8,800
9,030
451
3,961
818
818
4,000
4,000
557
65,83
,118
1,800
,91
4 Costs of Charitable Activities by Fund Type
Total
funds
2024
Total
funds
2023
Unrestricted
Restricted
Charitable activities
953
51.106
52,059
63,452
5 Results for the year
The results for the year has been arrived at after
charging the following..
2024
2023
Depreciation

South Belfast Alternatives
Year Ended 31 March 2024
Notes to the Financial Statements (continued)
6 Analysis of staff costs:
No salaries or wages have been paid to employees, including the members ofthe committèe, during the period.
7 Related Party Transactions
During the period SoLrth Belfast Altematives entered into transactions with Northern Ireland Altematives Ltd, a
related party. Amounts due to Nl Alternatives Limited at the start of the year had been forgiven and recognised in
e Income and Expenditure by reducing the current year Program Costs. At the Balance sheet date the balance
owed was £Nil (2023.. £20,755).
None ofthe trustees receive remuneration or other benefrt from theirwork with the charity.
8Tangible Fixed Assets
Fixtures
& fittings
Total
As at 1 April 2023
Additions
10,991
157
11,148
10,991
157
11,148
Depreciation
As at 1 April 2023
Charge for the year
6,866
6.866
6,866
6,866
Net Book Value
As at 31 March 2024
4.282
4.282
As at 31 March 2023
4,125
4.125
9 Creditors: amounts falling due within one year
2024
2023
Related party creditor
Accrual
20,755
1,766
1,766
1,766
10 Analysis of movements in funds
Opening balance
Incoming
resources
Resources
expended
Transfer Total funds at
between
31 March
funds
2024
General fund
Restricted fund
(2,4811
{12,156)
2,118
71,800
(953)
(51,106)
52,
11,326)
8,538
12

South Belfast Alternatives
Year Ended 31 March 2024
Notes to the Financial Statements {continued)
11 Analysis of net assets befvieen funds
Tangible
Fixed
Assets
Net Current
Assets
Total
Unrestricted Income Funds
Restricted Income Funds
Total
4,282
(5,608)
8,538
2,930
11.3261
8,538
7,212
4,282
13

South Belfast Alternatives
Year Ended 31 March 2024
Management Infomiation
The following pages do not form part of the statutory financial statements
which are the subject of the independent examinerfs report on page 6.
14

South Belfast Alternatives
Year Ended 31 March 2024
Detailed Statement of Financial Activities
INCOMING RESOURCES
2024
2023
YAP
GVRT
NtA
Cooperate Ireland
The Open University
PHA
Radius Housing
Jubilee Fund
KWSS
LTE
Other
NIHE
TWN
DFA
1,000
8,622
30.040
4,263
55,201
2,500
2,000
2,752
2,384
3,375
8,800
9.030
451
3,961
818
4,000
557
Total Income
73,918
65,836
EXPENDITURE CHARITABLE ACTIVITES
Office expenses
Computer Costs
Bank charges
Accountancy
Depreciation
MIS￿lIaneOuS
Programme costs,
743
324
911
186
400
1,573
207
59,851
195
15
51,106
TOTAL EXPENDITURE
52,059
63,452
NET INCOMING RESOURCES
FOR THE YEAR
21,859
2,384
"Programrne costs have been adjusted for the removal of a related party balance of £20,755 in the year.
15