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2023-03-31-accounts

Charity registration number NIC100857

Company registration number NI039643 (Northern Ireland)

ARC HEALTHY LIVING CENTRE LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

ARC HEALTHY LIVING CENTRE LIMITED

CONTENTS

Page
Charity Information 1
Chairman's statement 2
Trustees' report 3 - 12
Independent auditor's report 13 - 15
Statement of financial activities 16 - 17
Balance sheet 18
Statement of cash flows 19
Notes to the financial statements 20 - 33

ARC HEALTHY LIVING CENTRE LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Terry Magee (Chairperson)
Dr Laura McDonnell (Vice Chairperson)
Wesley Knox (Audit Committee Chairperson)
David Monaghan
Terence Maye
Trevor Kirkpatrick
Mannix Magee
Andrew Magee
Anne Molloy (Appointed 7 September 2022)
Edwina Read (Appointed 6 October 2022)
Secretary David Monaghan
Chief Executive Officer Jenny Irvine
Charity number NIC100857
Company number NI039643
Registered office 116 /122 Sallyswood
Irvinestown
Co Fermanagh
BT94 1HQ
Auditor Moore (NI) LLP
21/23 Clarendon Street
Derry/Londonderry
BT48 7EP
Bankers Danske Bank
Main Street
Irvinestown
Enniskillen
Co. Fermanagh
BT94 1GJ
Solicitors TT Montague
50 - 52 Main Street
Irvinestwon
Fermanagh
BT49 1GL

ARC HEALTHY LIVING CENTRE LIMITED

CHAIRMAN'S STATEMENT

FOR THE YEAR ENDED 31 MARCH 2023

I am delighted to introduce you to the ARC Healthy Living Centre 2023 annual report, outlining the activity and achievement of the past year.

2022 – 2023 has been yet another very busy year for the ARC Healthy Living Centre, we have focused on implementing our organisational plan, building our board with the very welcome addition of two new directors. Anne Molloy and Edwina Read. Anne and Edwina are both local head teachers who we have supported and encouraged our child-based services for many years. We welcome them and the strategic, educational leadership focus they bring to the board, we are deeply appreciative of their voluntary time committing their knowledge, compassion and wisdom to the wider community.

Uncertainty and lack of assurance of funding is and has been an ongoing issue for the charitable sector for decades and here at the ARC we have never been immune to that, however the past year has tested our emotional and financial reserves. Without a devolved government and with increasing financial pressures on health and education we faced a very uncertain time. We are deeply appreciative our staff team maintained their high level of motivation and service delivery, operating in an information vacuum, with uncertainty about ongoing funding across many of our established services. We are grateful to our board who met regularly to plan, risk assess and most importantly provide leadership and assurance to our staff team. I pay tribute to the outstanding board of directors who all share a commitment and passion to address inequalities and improve quality of life for local people.

Our board has fully met their governance requirements and are compliant with company and charity law. Our ambition for 2023-2024 is to safeguard our core services and develop quality provision in line with the needs that exist and are emerging. We recognise the health and social care landscape in the area we operate in is under extreme pressure; both primary and secondary care services are increasingly subject to unplanned collapse, however now more than ever, we must focus on prevention and a wellness culture and in doing so the community sector must be harnessed and energized not overlooked or overworked.

Even when faced with challenges we have embraced creativity, our summer programmes were greatly enriched by the team of enthusiastic peer volunteers, indeed in this reporting year we have established plans to link with Duke of Edinburgh or Gaisce the President’s Award. This year the board recognised the need to progress services that are sustainable whilst also focusing on the interests of people and planet, dependence on short term funding is not the answer to long term issues, more focus on social enterprise will be encouraged and supported.

In closing I would like to thank our staff for their continued support and enthusiasm. I have always maintained that our greatest asset is our people, and we greatly appreciate the inspirational staff that have delivered services through the most challenging of time. I acknowledge the agencies that have supported our growth and continue to take an active interest in our activity. I also extend our sincere thanks to our external auditors.

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Terry Magee
Chairman
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Date: 20 December 2023

ARC HEALTHY LIVING CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

ARC Healthy Living Centre Ltd was registered with The Charity Commission for Northern Ireland (NIC100857) in February 2015. Application Number: 2001257

The objects of the charity as stated in the memorandum of association are:

To promote the benefit of the inhabitants of Northern Ireland and the bordering counties of the Republic of Ireland by establishment of a centre (the ARC Centre) and the provision of holistic health improvement programmes, without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advice education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the said inhabitants.

Public Benefit

We have referred to the Charity Commission’s general guidance on Public Benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees have considered how the planned activities of the organisation will contribute to the aims and objectives that have been established for the charity.

Public benefit statement (cross referenced against objects)

To promote the benefit of the inhabitants of Northern Ireland and the bordering counties of the Republic of Ireland by establishment of centre (the ARC Centre), the benefits are derived from the additional services delivered to the community from within the centre and staff and services outreaching from the centre:

in the case of the advancement of holistic health improvement, individuals become well, or their health improves as a result of receiving pulmonary / respiratory support, breast feeding support, falls prevention programmes, smoking cessation support, cancer awareness, diet and nutrition advice and stress management support. Harm associated with chronic addiction is reduced to individuals, families and the wider community because of supporting those excluded from participation, the reduced consumption and harm caused by alcohol, prescription drugs and illicit substances, the provision of befriending, advocacy, recreational programmes and food.

Children (including those with disabilities) benefit through the provision of specialist childcare, development and sensory support and obesity prevention. Adults and children benefit through the advancement of education, enhanced knowledge and understanding through receiving education and awareness raising in relation to addictions, sexual health, mental health and training and employment opportunities.

ARC facilitates engagement between service providers and the communities of benefit. There is a direct benefit through ARC facilitating quarterly meetings between statutory agencies and residents the benefit being greater community participation and empowerment and the advancement of citizenship and community development. In the case of improving the conditions of life, ARC supports the relief of poverty through the provision of food and recreational opportunities to people who would otherwise be excluded from participation as a result of poverty or lack of access to services.

How are the benefits capable of being demonstrated?

These benefits are demonstrated through feedback from families and service users. We measure impact using a range of tools (impact measurement tool, family star, teen star, alcohol star) and regular independent evaluations of our services are commissioned. We engage with service users through established forums and our service users participate in regional service user networks. We evaluate all programmes and make changes as appropriate, based on participant feedback. We attend bi-monthly community forums where we answer to the community in relation to the services we provide.

ARC HEALTHY LIVING CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Who are the intended beneficiaries?

Achievements and performance

Over the course of the year, we have begun to action our organisational review, and we are reshaping our service to evidence excellence in community-based health and social care provision. We have successfully expanded Cherish Surestart into 3 additional wards, 1,317 children are registered, and our family percentage uptake has increased to over 68 %, our ante natal uptake is 91.3% now we are starting to see key outcomes from sustained early intervention. We have specifically tried to target dads and the percentage uptake has increased from 255 to 32% over the course of the year. Our crèche and 2-year-old programmes in Irvinestown are operating from purposefully designed spaces. Within Cherish Surestart we have invested heavily in staff training over the course of the year, supporting our people to support the community we serve. Our staff have enthusiastically taken up this opportunity, many investing long unpaid hours to ensure the rigorous requirements of portfolios and evidencing competency was achieved.

Our social enterprise projects Active Allsorts and SSAVI are running successfully without state subvention. Active Allsorts in now the longest established out of schools setting in Fermanagh. As a direct consequence of Covid, we invested heavily in improving the premises, doubling the floor space and expanding our outdoor offering. Whilst this was a rapid response to minimising covid risk to children and staff, this expense and effort has paid dividend, the improvements have enabled us to increase our registered numbers from 24 to 30.

In the past year Our summer Scheme registration of 175 primary school children and almost 50 teenage peer mentors. This year continued with a series of health improving behaviours incorporated into our programme and once again we measured behaviour and attitudinal changes. In order to gauge how effective our methods in improving wellbeing are, at the start of the summer scheme each child, and peer mentor, filled out a simple questionnaire asking how they are feeling, with different questions aimed at different aspects of mental health for example, confidence, friendships, interest in others etc. This questionnaire was based on the Warwick-Edinburgh Mental Wellbeing Scale, and it gives us some idea of the current state of wellbeing of the children. Participants completed the same questionnaire at the end of the summer scheme to see if there was a difference in overall group morale and confidence. Results demonstrate methods we employ work, with children and young people reporting significant improvements in feeling helpful, energetic, cared for and connected.

Solace has delivered service to over 110 vulnerable people and engaged with and supported their families. The service funded under Public Health Agency via New Strategic Direction Low Threshold fund (lead partner De Paul). This service is delivering across a wide rural geography to a particular vulnerable client base. The service provides home and telephone support and has staff available daily from the Irvinestown Site, in this year Solace reestablished a satellite base in Enniskillen, we have no assurance of funding for this service in the next financial year.

We have seen changes in our Access Child Contact Centre team, with the retirement of 2 staff and successful recruitment and induction of the partial new team. At the end of March 2023, we had a total of 9 families using our service regularly.

ARC HEALTHY LIVING CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

In cost support to other services via the use of our space has increased we provide a warm space facility, with free hot drinks and Wi-Fi during the winter month proving daily service to vulnerable people.

Future goals 2023 24:

1) Expand Social Enterprise relationships and activity.

ARC HEALTHY LIVING CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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ARC HEALTHY LIVING CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Financial review

With the aid of sound financial management and support of both its staff and directors, ARC generated a positive financial outcome for the period with a net increase in funds.

Principal funding sources are outlined under core programmes, in addition a percentage of core costs was supported by PHA the shortfall met by full cost recovery principles applied to core programme support.

Reserves Policy

A formal policy on reserves was agreed at the 10 October 2005 meeting of the Audit committee. It states:

The policy considers the risk that annual income could vary substantially at short notice from that budgeted. The reserves accordingly should reflect three to six months expenditure. The Board will now annually demonstrate the ARC Healthy Living Centre Ltd redundancy liability and present this as part of the annual accounts.

Investment Powers and Policy

A review of investment returns was conducted by the Audit Committee and funds allocated to the best rate on return with exiting bank The Company has no external investments other than those reported on in the financial statements.

Risk Management Strategy

The Charities SORP requires the trustees of all charities to produce a statement confirming all the major risks to which the charity is exposed, as identified by the trustees; it also requires that systems are put in place to mitigate those risks.

A risk assessment should be carried out and approved by the board annually.

Major risks have been identified and having analysed those risks in terms of their likelihood and potential impact on ARC HLC LTD a risk register has been drawn up in order to prioritise risks which require action this year. A key element in the management of financial risk was the development of a reserves policy which is reviewed regularly by the board.

The risk register was updated quarterly and presented to audit committee

Vision

During the year ARC board and senior team worked to define exactly what ARC meant to them, what mattered most and collectedly agreed a strategy compass, the compass has been shared and is now displayed in all settings.

Plans for future periods

ARC has ambitious plans for the future, we wish to actively reduce health and educational inequality. We continue to be committed to serving our community with high quality, relevant and cost effective services and remain grateful for the help we receive from an assortment of funders and supporters to help us achieve that aim.

The ARC Centre’s principal focus is on people experiencing health inequality, who are often hard to reach through conventional health sector channels or services. We recognise that we need to work hard to make contact with those who need our services most and that they will often have a complex range of problems. Invariably, this means they will require different types of services and that we need to work with them over an extended period of time to enable them to bring about positive transformation in lives.

ARC HEALTHY LIVING CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Our approach is therefore based on 3 key features:

These three features make the ARC Healthy Living Centre an extremely effective community hub operating in deprived areas.

Structure, governance and management

Governing Document

ARC Healthy Living Centre is a company limited by guarantee and accepted as charitable by the HMRC under reference XR 46779. The ARC Healthy Living Centre is registered with The Charity Commission for Northern Ireland NIC100857

The company was incorporated on 15 November 2000, as Irvinestown Community Partnership ARC Ltd, the memorandum and articles of association were updated in May 2006 to note the change of name to ARC Healthy Living Centre Limited and to increase the area of benefit. The liability of members is limited in that every member of the company undertakes to contribute an amount not exceeding £1 in the event of the company being wound up.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Terry Magee (Chairperson)

Dr Laura McDonnell (Vice Chairperson)

Wesley Knox (Audit Committee Chairperson) David Monaghan Terence Maye Trevor Kirkpatrick David McDowell Mannix Magee Andrew Magee Anne Molloy Edwina Read

(Resigned 1 September 2022)

(Appointed 7 September 2022) (Appointed 6 October 2022)

ARC HEALTHY LIVING CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Recruitment and Appointment of Directors

The directors of the company are also charity trustees and under the company’s memorandum and articles of association are known as members of the company. Under the requirements of the memorandum and articles of association at every AGM one third of the directors who are subject to rotation shall retire and may be re-elected if they are so willing and accepted by the board.

Directors’ Induction and Training

All new directors are given an induction by the Chairperson and CEO, significant emphasis being placed upon the legal obligations under company and charity law. Areas covered during induction include:

We have continued to develop our policies and practices and indeed this year’s annual report takes us further along the line of good practice in terms of reporting and disclosure.

Qualifying third party indemnity provisions

The board currently consists of nine highly skilled directors who administer the charity. The Team are:

Chairperson: Terry Magee is Chief Superintendent with An Garda Síochána and is Divisional Officer in charge of the Donegal Division and has 500 staff and 45 Garda stations under her direction. In addition she has extensive experience of EU funding in the border context having served as a member of the Partnership Board for the Peace 3 Programme financed by the EU programme for Peace and Reconciliation. Under Mrs Magee's direction her division successfully completed a pilot for the National Children Services Committee developed by the Office of the Minister for Children. This framework allows cross agency focus on strategic management of services. As a consequence of the positive evaluation of this pilot the framework was rolled out nationally. Mrs Magee served as a member of Donegal County Development Board and this provides an effective interagency platform for strategic collaboration on joint priorities in relation to county Development. Terry joined the ARC board in 2005 and has acted as Vice Chairperson for three years before assuming the role of Chairperson.

Vice Chairperson: Dr Laura McDonnell , GP partner and Regional Clinical Lead for the Western Integrated Care Partnership, specialist interest in early intervention, maternal services and palliative care. Dr McDonnell is pioneering the use of new technologies and mobile apps, innovating and responding to a new generation to support health care delivery, Dr McDonnell administers and quality assures the NI breastfeeding support on-line forum, this was a direct response to the lack of traditional support to new breast feeding mothers after hospital discharge.

David Monaghan BEM is Company Secretary has been involved in Scouting for almost 30 years, both local and national level, holding the position of National Commissioner for Ventures (16-21 years old). In 2020 Scouting Ireland bestowed upon Mr Monaghan the Order of Cu Chulainn, the highest honour in Scouting. Mr Monaghan is also current Chairperson of the Rural Transport Company for Fermanagh and is acutely aware of the rural geography and infrastructure problems in the area of benefit. Mr Monaghan was awarded the British Empire Medal in 2015.

Mr Trevor Kirkpatrick is a long serving director at ARC and also director of an international children’s charity that delivers health and social care relief in an international context.

Mr Mannix Magee , is a serving Director of ARC and has a background in Education. Mr Magee has fostered collaborative working with primary and post primary education institutions and recognises the value of health and education sharing and exchanging information and ideas. Mr Magee has a special interest in community approaches to addressing addiction and established a low threshold service which now covers the southern sector of the western Trust. Mr Magee is a Trustee of Irvinestown Fairs and Markets Trustees, a community owned trust with the potential to invest in projects that promote social change and is a serving director of Irvinestown Trsutee Enterprise Company Ltd, an award winning, non profit taking social enterprise.

ARC HEALTHY LIVING CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Mr Ted Maye is an ARC director and chair of the Community Partnership (36 voluntary groups that meet bimonthly). Mr Maye ensures public involvement is “real not rhetoric” in ARC, the service user voice is at the table at all times. Mr Maye is particularly engaged in the development and delivery of services to marginalised communities. Public involvement in ARC is paramount to the success and design of project delivery, our projects are shaped ‘with’ or ‘by’ members of the public rather than ‘to’,‘about’ or ‘for’ them. Whilst all of us are actual, former or indeed potential users of health and social care services, there is an important distinction to be made between the perspectives of the public and the perspectives of people who have a professional role in health and social care services.

David McDowell is a serving ARC Director who practiced dentistry on both sides of the border and is familiar with regulation and reporting requirements in both jurisdictions. Mr McDowell is a Trustee of Irvinestown Fairs and Markets Trustees, a community owned trust with the potential to invest in projects that promote social change.

Wesley Knox a highly experienced accountant , having spent 28 years with a local Structural Steel Engineering Company operating in International markets, fulfilling the role of Finance and Personnel Director. He has extensive knowledge in Quality Management Systems. Currently Finance Director and Company Secretary of Fisher Holdings (NI) limited a local Investment Company. Wesley is also Trustee of Irvinestown Fairs & Market Trustees..

Andrew Magee has been in legal practice since 2000. He has in recent years specialised in Family law - children and matrimonial. Andrew a trained mediator - civil and family - and is a member of Barrister Mediation Service.

Anne Molloy Having studied at St. Mary’s College in Belfast, after graduating, Mrs Molloy spent a year on sabbatical when she was president of the Students Union.

Her first teaching job was at St. Aidan’s High School in Derrylin, where she spent a year before accepting a position at her old school in Irvinestown in 1984.

She said: “I’ve always had a connection with my local community and I was delighted to get employment in Irvinestown.”

She was subsequently appointed as vice-principal of the school for 14 years before becoming principal in 2017. Anne retired in 2023.Anne is involved in Parish work within Irvinestown and was a past recipient of the Margaret Wilson Award for voluntary endeavour. Anne has been a supporter of ARC activity since its inception and agreed to act as Trustee in 2022.

Edwina Read is current principal of Irvinestown Primary school, she completed teacher training at Stranmillis College Belfast and graduated in 1990. Edwina has taught at Irvinestown Primary schools since 1992 and was appointed Vice-Principal in 1999 and Principal in 2017.

Edwina has always been interested in developing the school, whilst keeping the child at the centre and has been a long time supporter of ARC services for children and families, she was nominated to the board at the AGM in 2022.

Organisation

In the year 2022-2023 the format of board meetings followed a “RAG” performance management review system by which targets were coded Red, Amber and Green. RAG status reporting is widely used within ARC and project managers are asked to indicate how well a project is doing using the series traffic lights. A red traffic light indicates problems, amber the target is not fully met and, green indicates things are going well.

The RAG reports given instant indication of areas requiring board attention. Greater focus was placed on strategic direction at board level with operational activity presented monthly at a senior management team meeting, one week prior to the board meeting, whereby senior staff identified key areas requiring board input or ratification.

To ensure compliance with governing documents and the main aims and objectives of the healthy living centre, ARC HLC Ltd has complied with governing documents and adhered to requirements of charitable status.

Following on from strategic review and in line with good governance the timing of bard meetings was altered to quarterly and to be conducted the week before the return of quarterly submission to funders, so with full data and information board could sign off on and authorise reporting.

ARC HEALTHY LIVING CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Governance Overview

Board meetings

Audit Committee meetings

Senior Management Team (SMT)

Whilst the Trustees are responsible for all the charity’s actions, day-to-day operations and decision-making continue to be delegated to a Senior Management Team who report directly to the Board.

The Senior management team are supported by a range of external service providers (IT EOS Systems, Allen People Solutions Payroll services Moore NI).

The board has established appropriate controls and reporting mechanisms to ensure that the SMT operates within the scope of the powers delegated to it.

All matters not specifically reserved to the board and necessary for the day-to-day operations of the charity are delegated to management. Specifically, the responsibilities of management are:

Related Parties

ARC HLC has a close relationship with Irvinestown Trustee Enterprise Company Ltd. (ITEC). Both organisations actively promote the well-being of the people of Irvinestown. ITEC provides ARC with essential gift aid; comparative to its surpluses created through non-profit taking economic development. Furthermore, ITEC provides invaluable inkind resources including corporate services support. Two of the directors of ARC HLC are currently also directors of ITEC.

ITEC is landlord to the ACTIVE ALLSORTS Project and Cherish Creche / 2-year-Old based in the Market Yard.

ARC HEALTHY LIVING CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Statement of trustees' responsibilities

The trustees, who are also the directors of ARC Healthy Living Centre Limited for the purpose 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 trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the 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.

Auditor

In accordance with the company's articles, a resolution proposing that Moore (NI) LLP be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

Terry Magee (Chairperson) Trustee

20 December 2023

ARC HEALTHY LIVING CENTRE LIMITED

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF ARC HEALTHY LIVING CENTRE LIMITED

Opinion

We have audited the financial statements of ARC Healthy Living Centre Limited (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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:

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 accounts 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 statements 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 twelve 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.

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 contained within the annual report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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 our audit:

ARC HEALTHY LIVING CENTRE LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ARC HEALTHY LIVING CENTRE LIMITED

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 directors' report included within 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:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 charitable company or to cease operations, or have no realistic alternative but to do so.

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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Based on our understanding of the charitable company and its operating environment, we determined that the most significant frameworks which have a direct impact on the preparation of the financial statements are those related to the reporting framework, (FRS 102, the Charities Act (Northern Ireland) 2008, The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, the Charity SORP and the Companies Act 2006). Additionally, we concluded that there are significant laws and regulations in relation to the company's charitable status and activities of which non-compliance may have a material effect on the financial statements.

We assessed the susceptibility of the charitable company's financial statements to material misstatement, including how fraud might occur, including evaluating management's incentives and opportunities to manage earnings or influence the reported results. From the results of our assessment, we determined that the principal risks of fraud relate to posting inappropriate journal entries and use of charity funds for purposes outside of restrictions imposed by the donor. In common with all audits under ISAs (UK), we are required to perform specific procedures to respond to the risk of management override.

ARC HEALTHY LIVING CENTRE LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ARC HEALTHY LIVING CENTRE LIMITED

Audit response to risks identified

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. Audit procedures performed by the engagement team included:

We communicated relevant laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment through collusion, forgery, intentional omissions, misrepresentations or the override of internal control.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company'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 charitable company'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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

John Love (Senior Statutory Auditor) for and on behalf of Moore (NI) LLP

20 December 2023

Chartered Accountants Statutory Auditor

21/23 Clarendon Street Derry/Londonderry BT48 7EP

ARC HEALTHY LIVING CENTRE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

Current financial year
Unrestricted Unrestricted
Restricted
funds
funds
funds
general
Designated
2023
2023
2023
Notes
£
£
£
Income from:
Donations and legacies
3
11,571
-
-
Charitable activities
4
-
-
1,383,004
Other trading activities
5
106,917
-
33,305
Investments
6
2,606
-
-
Total income
121,094
-
1,416,309
Expenditure on:
Raising funds
7
86,772
-
-
Charitable activities
8
-
22,513
1,402,769
Total resources expended
86,772
22,513
1,402,769
Net income for the year/
Net movement in funds
34,322
(22,513)
13,540
Fund balances at 1 April 2022
926,576
732,074
314,439
Fund balances at 31 March 2023
960,898
709,561
327,979		 Total
2023
£
11,571
1,383,004
140,222
2,606
1,537,403
86,772
1,425,282
1,512,054
25,349
1,973,089
1,998,438		 Total
2022
£
28,606
1,358,866
146,163
210
1,533,845
79,548
1,347,603
1,427,151
106,694
1,866,395
1,973,089

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

ARC HEALTHY LIVING CENTRE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

Prior financial year

Prior financial year
Unrestricted Unrestricted
Restricted
funds
funds
funds
general
Designated
2022
2022
2022
Notes
£
£
£
Income from:
Donations and legacies
3
28,606
-
-
Charitable activities
4
60,729
-
1,298,137
Other trading activities
5
100,596
-
45,567
Investments
6
210
-
-
Total income
190,141
-
1,343,704
Expenditure on:
Raising funds
7
79,548
-
-
Charitable activities
8
-
23,452
1,324,151
Total resources expended
79,548
23,452
1,324,151
Net incoming resources before transfers
110,593
(23,452)
19,553
Gross transfers between funds
9,166
-
(9,166)
Net income for the year/
Net movement in funds
119,759
(23,452)
10,387
Fund balances at 1 April 2021
806,817
755,526
304,052
Fund balances at 31 March 2022
926,576
732,074
314,439		 Total
2022
£
28,606
1,358,866
146,163
210
1,533,845
79,548
1,347,603
1,427,151
106,694
-
106,694
1,866,395
1,973,089

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

ARC HEALTHY LIVING CENTRE LIMITED

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
16
Unrestricted funds
Designated funds
17
General unrestricted funds		 2023
£
£
920,093
78,128
1,030,825
1,108,953
(30,608)
1,078,345
1,998,438
327,979
709,561
960,898
1,670,459
1,998,438		 2022
£
£
955,183
108,230
923,119
1,031,349
(13,443)
1,017,906
1,973,089
314,439
732,074
926,576
1,658,650
1,973,089		 2022
£
£
955,183
108,230
923,119
1,031,349
(13,443)
1,017,906
1,973,089
314,439
732,074
926,576
1,658,650
1,973,089
1,973,089
314,439
1,658,650
1,973,089

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 20 December 2023

Terry Magee (Chairperson) Wesley Knox (Audit Committee Chairperson) Trustee Trustee

Company Registration No. NI039643

ARC HEALTHY LIVING CENTRE LIMITED

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash generated from operations
23
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in)
investing activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
£
105,100
-
2,606
2,606
-
107,706
923,119
1,030,825		 2022
£
£
89,172
(14,093)
210
(13,883)
-
75,289
847,830
923,119

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

ARC Healthy Living Centre Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 116 /122 Sallyswood, Irvinestown, Co Fermanagh, BT94 1HQ.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended by "Amendments to FRS 102 - Triennial Review 2017 - Incremental improvements and clarifications" for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 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 on charitable activities includes the costs services undertaken to further the purposes of the charity.

Cost of raising funds comprise the costs associated with generating donations and fundraising income.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 4% reducing balance Fixtures and fittings straight line over 5 years Computers straight line over 3 years Health Village 4% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Taxation

The company is a charity and is recognised as such by HM Revenue & Customs under the charity tax reference XR 46779. As a result, there is no liability to taxation on any of its income.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Capital Grants

Income from capital grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Capital grants in relation to the Health Village are categorised as a designated fund. Depreciation is subsequently charged against the fund each year equivalent to the rates charged on the relevant assets in question.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

3 Donations and legacies

**Unrestricted ** Unrestricted
funds funds
general general
2023 2022
£ £
Donations and gifts 11,571 28,606

4 Charitable activities

Operation of healthy living projects
Analysis by fund
Unrestricted funds - general
Restricted funds
Performance related grants
Dept Education - HSCB - Cherish
Dept Health - Asymptomatic Covid Testing Service
PHA - ARC core & Edge
PHA - De Paul - Solace
WHSCT - Access
CAWT EU Interreg - ARC core
Community Foundation
Lottery Foundation - Rethink - Solace
BB Health Forum - ARC core
Handiheat - ARC core
Other		 2023
£
1,383,004
-
1,383,004
1,007,104
5,419
133,113
108,952
36,392
-
3,160
58,914
23,949
-
6,001
1,383,004		 2022
£
1,358,866
60,729
1,298,137
861,139
90,515
111,105
83,163
35,163
60,729
-
59,602
24,080
27,123
6,247
1,358,866

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5 Other trading activities

Unrestricted
Restricted
funds
funds
general
2023
2023
£
£
Active Allsorts
79,974
-
SSAVI
14,562
-
Solar Panel/Biomass
2,266
-
Room Hire
5,690
-
Programme Facilitation
-
33,305
Other trading income
4,425
-
Other trading activities
106,917
33,305		 Total
Unrestricted
Restricted
funds
funds
general
2023
2022
2022
£
£
£
79,974
70,711
-
14,562
13,921
-
2,266
3,447
-
5,690
5,398
-
33,305
-
45,567
4,425
7,119
-
140,222
100,596
45,567		 Total
2022
£
70,711
13,921
3,447
5,398
45,567
7,119
146,163

6 Investments

**Unrestricted ** Unrestricted
funds funds
general general
2023 2022
£ £
Interest receivable 2,606 210

The charity's investment income arises from interest bearing deposit accounts.

7 Raising funds

Unrestricted Unrestricted
funds funds
general general
2023 2022
£ £
Raising funds
Active Allsorts 62,619 53,305
SSAVI 24,153 26,243
86,772 79,548

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

8 Charitable activities

Operation of
Operation of
healthy
healthy
living
living
projects projects
2023 2022
£ £
Staff costs 1,010,680 889,511
Depreciation and impairment 34,402 33,337
Other staff costs 40,993 49,590
Programme and activity costs 119,842 152,303
Property costs 100,901 87,688
Office, IT and administration costs 69,822 70,720
Consulting and professional fees 42,928 54,770
Sundry expenses 5,714 9,684
1,425,282 1,347,603
Analysis by fund
Unrestricted funds - Designated 22,513 23,452
Restricted funds 1,402,769 1,324,151
1,425,282 1,347,603

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

10 Employees

The average monthly number employees during the year was:

Average number of staff employed
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2023
Number
64
2023
£
983,255
34,426
55,426
1,073,107		 2022
Number
61
2022
£
870,142
41,246
40,203
951,591

There were no employees whose annual remuneration was £60,000 or more.

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Tangible fixed assets

Tangible fixed assets
Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 April 2022
420,346
290,045
At 31 March 2023
420,346
290,045
Depreciation and impairment
At 1 April 2022
215,404
278,407
Depreciation charged in the year
7,602
947
At 31 March 2023
223,006
279,354
Carrying amount
At 31 March 2023
197,340
10,691
At 31 March 2022
204,942
11,638		 Computers Health Village
£
£
154,619
982,216
154,619
982,216
142,734
255,498
4,028
22,513
146,762
278,011
7,857
704,205
11,885
726,718		 Total
£
1,847,226
1,847,226
892,043
35,090
927,133
920,093
955,183

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

12 Tangible fixed assets

(Continued)

116 - 122 Sallyswood, Irvinestown used by the ARC Healthy Living Centre is leased from ITEC and if the charity was unable to deliver its charitable objectives, the building would return to the leaseholder, ITEC.

The Department of Agriculture and Rural Development has provided financial assistance for the construction of the Health & Care Village and has taken a legal charge over the specified land and building as security for a 10 year period effective from 23rd January 2014.

13 Debtors

Amounts falling due within one year:
Other debtors
Prepayments and accrued income
14
Creditors: amounts falling due within one year
Accruals		 2023
£
70,752
7,376
78,128
2023
£
30,608		 2022
£
99,447
8,783
108,230
2022
£
13,443

15 Retirement benefit schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to the Statement of Financial Activities for the year in respect of defined contribution schemes was £55,426 (2022: £40,203).

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

16 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at
1 April 2021
£
ARC HLC
130,415
Cherish Sure Start
87,728
Solace
54,849
Edge
2,061
ARC Youth
1,679
ACCESS
24,390
Chit Chat
2,930
304,052		 Movement in funds
Incoming
resources
Resources
expended
Transfers
Balance at
1 April 2022
£
£
£
£
117,871
(130,189)
-
118,097
855,394
(844,857)
-
98,265
253,815
(248,824)
-
59,840
85,141
(75,977)
(9,166)
2,059
300
-
-
1,979
31,183
(24,257)
-
31,316
-
(47)
-
2,883
1,343,704
(1,324,151)
(9,166)
314,439		 Movement in funds
Incoming
resources
Resources
expended
31
£
£
155,557
(128,773)
1,007,104
(1,017,619)
171,846
(182,746)
49,390
(41,440)
-
-
32,412
(32,155)
-
(36)
1,416,309
(1,402,769)		 Balance at
March 2023
£
144,881
87,750
48,940
10,009
1,979
31,573
2,847
327,979

ARC Healthy Living Centre

A range of early and upstream interventions are delivered through the ARC. Currently we deliver: community pharmacy service, smoking cessation, sexual health services, drug and alcohol education and treatment services.

Cherish Sure Start

Sure Start Crèche offers children between the ages of 0 and 4 an opportunity to reach their full potential through play, in a caring and stimulating environment. Our aim is to improve the well-being of life opportunities for young children aged under 4 through better health, childcare, play and educational programmes, from the moment of conception.

Solace

Supportive Opportunities for Living with Addiction in a Community Environment – befriending/advocacy support service aiming to reduce harm, caused by chronic addiction, to individuals, families, and communities.

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

(Continued)

Edge

Work with children from 5 to 16 who are exposed to the impacts of anti-social behaviour, low self-esteem etc. This project will work directly with these children to help improve their opportunities to fulfil their potential in life.

ARC Youth

Summer scheme delivered during non-term time to provide programmes and activities for young children.

ACCESS

The Arc Child Contact Centre provides a safe, friendly and neutral place where children of separated families can spend time with the parent they no longer live with and sometimes other family members.

Chit Chat

Friendly telephone/alert service. Looks to enable older people on pro-actively participating in improving quality of community life. The project aims to promote independent living and reduce isolation.

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

17 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Balance at Resources Balance at Resources Balance at
1 April 2021 expended 1 April 2022 expended
31		 March 2023
£ £ £ £ £
ARC Health & Care Village 755,526 (23,452) 732,074 (22,513) 709,561
755,526 (23,452) 732,074 (22,513) 709,561

ARC Health & Care Village fund is the value of unrestricted funds represented by funding received for capital expenditure in relation to the Health & Care Village. The designated funds balance is equivalent to the depreciated historic cost of the capital expenditure. A sum equivalent to the depreciation charge on the building will be allocated each year to the designated fund, until it is fully amortised.

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

18 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds -
general
Unrestricted
funds -
designated
Restricted
funds
2023
2023
2023
£
£
£
Fund balances at 31 March 2023 are represented
by:
Tangible assets
141,300
709,561
69,232
Current assets/(liabilities)
819,598
-
258,747
960,898
709,561
327,979		 Total
Unrestricted
funds -
general
Unrestricted
funds -
designated
2023
2022
2022
£
£
£
920,093
141,300
732,074
1,078,345
785,276
-
1,998,438
926,576
732,074		 Restricted
funds
2022
£
81,809
232,630
314,439		 Total
2022
£
955,183
1,017,906
1,973,089

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

19 Contingent Liabilities

Certain grants received and receivable may become repayable to the funder if the charity is no longer able to meet the conditions under which they were awarded. Due to the nature of these contingencies it may not be possible to quantify the potential financial effect or give an indication of the timing as to the liabilities that may arise.

20 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

Aggregate compensation
Transactions with related parties		 2023
£
269,149		 2022
£
172,112

There were no transactions with other related parties to disclose (2022: nil).

21 Funds received as an agent

ARC Healthy Living Centre is the lead partner is respect of the Rethink project administered by the Lottery Community Fund. During the year, the charity received incoming resources on behalf of other charitable organisations in respect of this project amounting to £110,056. This amount was distributed in full as Lottery Community Fund Rethink project grants to partner organisations and as at 31 March 2023, the charity held no undistributed amounts.

Restrictions on the use of the funds are imposed by Lottery Community Fund and the charity has no control over the distribution or application of the funds allocated to partner organisations. These amounts have not been reflected in the financial statements for the year in accordance with the treatment recommended by the Statement of Recommended Practice "Accounting and Reporting by Charities". As the funds have been distributed in full prior to the year end, this has had no effect on amounts disclosed on the balance sheet.

22 Non-audit services provided by auditor

In common with many businesses of our size and nature we use our auditor to assist with the preparation of the financial statements.

ARC HEALTHY LIVING CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

23
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease in debtors
Increase/(decrease) in creditors
Cash generated from operations
24
Analysis of changes in net funds		 2023
2022
£
£
25,349
106,694
(2,606)
(210)
35,090
34,303
30,102
49,897
17,165
(101,512)
105,100
89,172

The charity had no debt during the year.