Charity reglstrallon number NIC100857 Company registration number N1039643 (Northorn Iland} ARC HEALTHY LIVING CENTRE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ARC HEALTHY LIVING CENTRE LIMITED CONTENTS Page Charity Information Chaimian's statemènt Trustees, report 3-12 Independent auditorfs report 13-15 statement of financial activities 16-17 Balan sheet 18 Statement of cash flows 19 Notes to the financial statements 20-31
ARC HEALTHY LIVING CENTRE LIMITED LEGALAND ADMINISTRATIVE INFORMATION Trustees Terry Magee {Chairy)erson) Dr Laura McDonnell (Vice Chairperson) Wesley Knox {Audit Committee Chairperson) David Monaghan Terence Maye Trevor Kirkpatrick Mannix Magee Andrew Magee Anne Molloy Edwina Read Secretary David Monaghan Sanlor management Jenny Irvine {Chief Executive Officer) Charlty number NIC100857 Company number N1039643 Registered offico 1161122 Sallyswood Irvinestown Co Femianagh BT94 1HQ Auditor Mooré (Nl) LLP 21123 Clarendon Street DerrylLondondery BT48 7EP Bankers Danske Bank Main Street Irvinestown Enniskillen Co. Fermanagh BT94 1 GJ 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 2024 l am delighted to introduce you to the ARC Healthy Living Centre 2024 annual report, oullining the activity and achievement of the past year. Our board has fully met their governance requirements and are compliant with company and charity law. Our arnbition for 2023-2024 was to safeguar(l our Gore 5erviGes and develop quality provision in line with the needs that exist and are emerging. We met that ambition, and more. We recognise the health and social care landscape in the area we operate in is under extreme pressure" both primary and Sendary 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 recognised as invaluable allies. l am pleased lo report that ARC continues to provide a broad range of services across the community we serve, it is notable that referrals have increased across the areas of family support and low threshold addiction. Whilst as in previous years ARC has responded to the existing and emerging needs within our comrnunity. this year we have seen more crisis in our communities. we know seem to be °reacting' on a daily basis lo members of the community coming through our door in need of emergency health or social care rest)onses. All our core projects were based on communty research and evidence infomied responses, increasingly we are resF)onding in an 'emeTgency service. way. Whilst in the past we have been led by data and best eviden increasingly we are articulating emerging trends that may not yel be statistically significant but at a wmmunity level are very significant indeed. We are based within a ¢ommunily with complex needs and our community knows our doors are opgn whan other agencies more appropriate, competent, and resourced to respond e2nnot be èasily accessed. We are dealing with people experiencing acute ill health or acute social need, we are responding within our competencies, managing what we Safe can and signposting and engaging with oth9rs. This year we are continuing to deepen the theory underpinning our practice with a focus on learning and sharing best practice public I population health strategy and engaging with department and agéncies to assist engagement at local level and shape effedive policy d8velopment. Concurrently we are supporting Ihe implementstion of lo¢al responses to cost of living pressures and food and fuel povety. working in partnership with other community i voluntsry sector partners to delivery practical help. In many cases we are not adequately resourc8d for staffing, fewer peoplé are more complex work. we are experiencing higher levels of staff stress as a result. Even when faced with challenges we have embraced creativity, our summer programmes were greatly 8nrich8d by the team of enthusiastic peer volunteers, indeed in this reporting year we have eslablished plans to link with Duke of Edinburgh or Gaisce the President's Award. This year the board rQgnised thè need to progress seNices that are sustsinable whilst also focusing on the interests of people and planet. dependen on short tem funding is not the answer to long tenn issues, more focus on social enlerprise will be encouraged and supported. In closing I would like to thank our staff for their continued support and enthusiasm. I have always maintained Ihat our greatest asset is our people. and we greatly appreciale the inspirational staff that have delivered services through the most challenging of time. l acknowledge the agencies that have supported our growth and continue to take an active interest in our activity. l also extend our sincere thanks lo our extemal auditors. Tery Ma Chairnian Date: .18 September 2024
ARC HEALTHY LIVING CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their report and financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply wilh the charity's [goveming 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 Northem Ireland (NIC100857) in February 2015. Application Number: 2001257 The objects of the charity as stated in the memorandum of association a. To promote the benefit of the inhabitants of Northem 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 lelsure time occupation with the obj8Ctive of improving thg nditiOnS of life for the said inhabitants. Publlc Beneflt We have referr8d 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 Trust88s have considered how the planned activitl8S of the organisation will ntrIbute to the aims and objectives that have been established for the Ghgrity. We have continued to develop our policies and praclices and indeed this year's annual report takes us fvrther along th8 line of good pradice in terms of reporting and disclosurè. Publlc benefit statement {cro$$ rnf8reneed against obje¢ts) To promote the benefit of the inhabitants of Northern Ireland and the bordering counties of the Republic of Ireland by estsblishment of centre (the ARC Centre), the benefits are derived from the additional services delivered lo the community from within the cèntre 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 I respiratory support, breast feeding support, falls prevention prcgrammes, smoking cessation support, cancer awareness, diet and nutrition advi and stress management support. Hann associated with chronic addiction is reduced to individuals. families and the wider community because of supporting those exGluded from participation. the reduced consumption and hami caused by alcohol. prescription drugs and illicit substances. Ihe provision of befriending. advocacy. recreational programmes and food. Children (induding Ihose with disabilities) benefit through the provision of specialist childcare, development and sensory support and obesrty 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 beeen statutory agencies and residents the benefit being greater community participation and empowerment and the advancement of citizenship and communty development. In tha case of improving the conditions of life. ARC supports the relief of poverty through the provision of fcmjd and recreational opportunities to people who would otherwise be excluded from participation as a result of poverty or lack of access to services.
ARC HEALTHY LIVING CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 How are the benefits capable of being demonstrated? These benefits are demonstrated through feedback from families and service users. Wè measure impact using a range of tools (impact measurement tLK)l. family star. leen star. alcohol slar) and regular independenl evaluations of our ServIS are commissioned. We engage with service users through established forums and our service users participate in regional service user nelwotks. We evaluate all programmes and make changes as appropriate. based on participant feedback. We attend bi-monthly cornmunity forums where we answer to the community in relation to the services we provide. Who are the intended beneficiaries? The elderfy (Long term conditions. pulmonary support, falls prevention, telephone support) Rurally isolated (Area of benefit is predominately njral) Young people {range of SeN[S. Surestart. EDGE, summer programmes, child contsct etc.) Short and long term Ljnemployed People with Drug l Alcohol dependencies Those with mental heatth problems Families on low incomes All sections of the Northem Ireland community Adults and Children with special needs Achlevements and perforniance SignifiGant aGtivities and achievements against objectives During the year we continually responded to the existing and emergin9 needs within our communty. All our proj8cts are based on community research and eviden informed responses. We have listened to what works and worked to compile evidence around areas of inequality. We work closety lo the Marmot principles: Glvlng every chlld the best start in life CHERISH Surestsrt, by far our largest service d81ivering to over 1,500 children and families across the County We are also seeing a drop in our access rates and this is likely to continue with 18ss staff. As at 31 st March families accessing SS services equated to 64.360/0 {target 800/0}. Th8 project seeks to increase the number of parenting programmes, healthy eating, support to children with additional needs, programmes for dads and VrkIng par8nls, however, having a flat budget we are unable to do this. Access Child Contact Centre wè had a total of 9 families using our service regularly. Over the course of the year. Active Allsorts our childcare service has completed an excellent inspection and is registered to deliver care to 30 children each day. 197 prlmary school aged children participated in our seasonal summer programme and we supported 45 young people deliver over 3000 hours of peer support. This year continued with a series of health Improving behaviours incorporated into our programme and once again we measured behavior and attiludinal changes Enabling all people to maximise their capabilities and have control over their live$ We engaged 138 People through the Stepping On falls programme. All targets relating lo the Community food iniiiate project were exceeded. delivery of 4 small events, 2 large events and essential training to staff and community. With support of staff and 1 trained volunteer 2,288 calls were made via CHIT CHAT to address loneliness and rural isolation for 11 eldedy people. We are vrking in partnership with CDHN. and 5 groups have been mentored through the PHA Funded Elevate initiative.ln Ihe past year we have hosted bi monthly communty information exchange forms with local residents and quarterly interagency meetings with agencies tasked wtth service delivery. We have participated in action research with regard to prescription medicines and presented at research launch. We had a submission poster exhibited at the Ireland Public Health Conference. detailing our reSeah on fu81 povety.
ARC HEALTHY LIVING CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ensuring a hèalthy standard of Ilving for all We have supported over 120 people through SOLACE and participated in extemal research and evaluation of our this threshold addirtion service. We have presented at the Fermanagh l Omagh Poverty conference. We continue to greatly value volunteers in our programmes. all of our board of director5 are volunteers {10).1 volunteer makes chit chat calls 2 days a week, a small team of trained vetted volunteers support access child contact, peer volunteers support cherish Surestart breastfeeding. 45 youth volunteers contribute to EDGE summer seiCeS, all hours were calculated and recorded, this year this will support the achievements of the DOE award (approx. 3.000 hours). 1 volunteer supported active Allsorts homework support. 2 volunteers supported solace. The volunleer led knitting I crochet group continues to grow in popularity. receiving extensive publicity in year through supporting a PHA initiative to support breast feeding.. During the year we reported a very high level of community satisfaction. although we are now facing waiting lists situations. Creating fair employment and good work for all We have provided employment lo over 60 staff and completed staff satisfaction survey and action plan. We acknowledge community I voluntary sector terms and conditions do not match that of our statutory partners and we are actively seeking to respond. We have faced recruitment and retention issues linked lo lack of funding certainty the Cherish has experienced financial pressures in year, to manage increasing costs the project has had to reduce staffing by 3 post. thereby affecting targets and reducing delivery. Creatlng and developlng healthy and sustainablo places and communities. We have worked with QUB GP Soci6ty on a Greener practice information 8vent in October 2023. When gvidence has challenged practice w8 have reshaped and amended our service offering. We scan journals and shar8 best practice information and research on our social media platforms. We hav8 taken action to address social inequality. supported Ihe delivery of food and fuel equity (Social supermarket, meals breaks and more, foodbank). We regularly participate in the Community Development practitioners.forum and -¢hair th8 SCFH steering group. We respond to DOH opportunities to formally participate and $8¢ured a place on tha strategic reform of children's social ca. We had a community engagement presentstion except8d and will pres8nt our 8ngagem8nt approache5 at an international integrated ¢are conferance in April 2024. We promot8 Sustainable practices across all our services and have workéd with a Project in Galway submitting a joint funding application aiming to addr8ss climate change and promote sustainable communities. In cost support to other servieès vla thè uso of our space has increased we provlde a warm spac• faclllty. wlth free hot drinks and WI-FI during the wlnter month provlng dally servlce to vulnerabl6 poople. We are placing increasing focus on quality assurance and are widely regarded as an exemplar placement for health and social care students with under and post graduate opportunities provbded across a wide range of disclplines (nursing, social work. physio. medicine etc). We have invested in training to ensure the quality of our leadership and governan, we have registered nurses and a registered dietician on the team. 1 staff members commenced a Post Graduate training in Healthcarè leadership Future goals 2024 25: Build the profile ofARC, advocate and seek to shape policy at regional and local level to promote health equality to support rural population heallh and social care needs. Build sustainability structures and community confidence to enable us recruit and retain highty skilled slaff. Respond flexibly and compassionalely to emerging communiiy need. Continually seek to improve our practice and seNice to our community
ARC HEALTHY LIVING CENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 MiSS•on ortd Purpose elplng People to Help fhemselves- VlsionlorARC Healthy Centre "To become an Independent (ommunity led regulated orqanisatlon to 54PPQrt the lonqer term vlslon of t7chleving g composlte health, wellbeing and empowerment servlce providlng the moximum ronge of opportunltses fvr he¢7tthy and crealfve Ilving" Values of ARC Healthy livlng Centre- The Str(rttgit ctrmpG55
ARC HEALTHY LIVING CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Financial roview With the aid of sound financial managem8nt and support of both its staff and directots. ARC generated a positive financial outcome for the period with a net increasè in funds. Principal fvnding sources are outlined under core programmes, in addition a percentage of core costs was supported by PHA tha shortfall met by full cost recovery ptinclples applied to mre programme support. ReseNes policy Reserves Pollcy A formal policy on reserves was agreed at the 10 October 2005 meeting of the Audit committee. It states: The trustees ofARC HLC have set a reserves policy which requires that: ReseN8s be malntained al a level which ensures that the organization's CO activty could contlnue during a perlod of unforeseen difficulty. A proportion of reserves be maintsined in a readily realisable form. The calculation of the required level of reserves is an integral part of this organisation's planning, budget and forecast cycte. Thg policy considers th8 risk that annual income could vary substantially at short notice from that budgeted. The serves accordingly should reflect three to six months expenditure. Th8 Board will now annually demonstrat8 the ARC Heatthy Living Centre Ltd redundancy liability and present this as part of the annual accounts. Investmènt policy Investment Powers and Policy A review of investment returns was conducted by the Audit Committee and funds allocated to tha best rate on retum with exiting bank The Company has no extemal investrnents other than those reported on in the financial statements. Risk Management Strategy The Charities SORP réquires the trustees of all chariti8S 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 likèlihood 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 elemènt in the management of financial risk was the development of a reservès poliw which is reviewed regularly by the board. The risk register was updated quarterly and presented to audit committee Vlslon During the year ARC board and senior team worked to define 8xaclly what ARC meant to them, what mattered most and collectedW agreed a strategy Gompass. 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 activèly reduce health and educational inequalty. We continue to be committed to serving our community wlth high quality, relevant and wst effective seNices and remain grateful for the help we recelve from an assortment of funders and supporters to help us achieve that aim. The ARC Centre's principal focus is on peopl& experièncing health inequality. who arè often hard to reach through conventional health se¢tor Ghannels or servi¢es. We recogniso that we need to work hard to make contact with those who need our seNices most and that they will oflén have a Complex range of problems. Invariably, this means they will require different typès of seNices and that we need to work with them over an extended period of time to enable them to bring al)out positive transfomiation in lives.
ARC HEALTHY LIVING CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Our approach is therefore based on 3 key features: Accessibility: an emphasis on making il easy for people to access the support that they need. We remove barriers by bringing projects and services together and by being friendly. open and aeSSIble. Life Course Services: an ability to offer a very broad range of projects and services, so that users can find help at all stages of life. from Sure start to our chit chat services we want to be consistenlly there to support our community. Vve vmnt to deliver specific services and be flexible enough to support with related or underlying issues. Longevity: a recognition that people will often need to undertake a long and slow journey with the Cenlre in order to gradually build up the skills and self-confidence they need to overcome challenges and that our support and forward strategies as an organisation need to be configured to encourage this. These three feattjres make the ARC Healthy Living Centre an extremely effective communty hub operating in deprived areas. Structure, govemance 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 C8ntre is registered with The Charity Commission for Northern Ireland NIC100857 The cornpany 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 benefft. 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 ar8 also the dIreor$ for the purpose of company law, and who served during the y8ar and up to the date of signature of the financial stateménts were: 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 Edwina Read Recruitment and appointment of tnistees Recruitment and Appointment of Directors The directors of the company are also charity trustees and under the company's mernorandum 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 Ihe directors who are subject to rotation shall retire and may be r&elected rf they are so willing and ac(*pled 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: - Goveming document - Strategic plan - Company financial procedures. induding arxount presentation - Current sponsors and supporters - Staff introductions Tour of projects - Core policy and procedures
ARC HEALTHY LIVING CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The board currently consists of nine highly skilled directors who administer th8 charity. The Team are: Chairperson: Terry Magee is a retired Chief Superintendent with An Garda Slochana and was Divisional Offir 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. 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. VI Chairperson: Dr Laura McDonnell. GP partner and Regional Clinical Lead for the Westem Integrated Care Partnership. specialist interest in early Inteention, matemal setvices 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 qualty assures the Nl breastfeeding support on-line forum. this was a direct response to the lack of traditional support to new breast feeding mothers after hospwtal discharge. Davld 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 bestOW8d upon Mr Monaghan the Order of Cu Chulainn, the highest honour in Scouting. Mr Monaghan is also current Chairperson of th8 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 Mèdal in 2015. Mr Trevor Kirkpatrick is a long s8rving director at ARC and also director of an international children's tharity that (lelivers health and social care relief in an intomational ¢ontext. Mr Mannlx Magee, is a serving Director of ARC and has a background in Education. Mr Magee has fostered collaborative working with prlmary and post primary 8ducation institutions and recognises th8 value of health and education sharing and exchanging information and idèas. Mr Mag88 has a special interest in community approaches to addressing addiction and established a low threshold service which now ¢overs the southern sector of th8 westem Trust. Mf Magee is a Tnjslee of INinestown Fairs and Markets Trustees, a community owned trust with the potential to invest in projects that promote social change and is a sarving director of Irvinèstown Trsutee Enterprise Company Ltd, an award winning. non profft tsking social enterprise. Mr Tèd Maye is an ARC director and chair of thé Communlty Partnershlp (36 voluntary groups that meet bi- monthly>. Mr Maye ensures public involvement is °real not rhetoric" in ARC. the seNice user voice is at the table at all times. Mr Maye is particularly engaged in the development and delivery of services to marginalised cornmunities. Public involvement in ARC is paramount to the success and design of project delivery, our projecls are shaped 1th, or 'by' members of the public rather than 'to abouv or 'for' them. Whilst all of us are actual, fomier or indeed potential users of health and social Ca seNices. there is an important distinction to be made between the perspeclives of the public and the perspectives of people who have a professional role in health and social care services. Wesley Knox a highly experienced accountant . having spent 28 years with a local Structural Steel Engineering Company operating in Intemational 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 (Nl) limited a local Investrnent Company. Wesley is also Trustee of Irvinestown Fairs & Market Trustees. Andrew Magee has been in legal praclice 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 Balster Mediation Service. Anne Molloy Having studied at st. Marfs College in Belfast. after graduating, Mrs Molloy spent a year on sabbatical when she was president of the Students Union. Her first leaching job was at St. Aidan's High School in Derylin. 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 IInest0wn.' 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 end8avour. Anne has been a supporter of ARC aclivity Sin its inception and agreed to act as Trustee in 2022.
ARC HEALTHY LIVING CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Edwina Read is current principal of INinest¢)wn Primary school. she completed teacher training at Stranmillis College Bewast and graduated in 1990. Edwina has laught al 1IneSt0wn Primary schools since 1992 and was appoinled Vice-Prin¢ipal 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 seNices for thildren and families, she was nominated to the board at the AGM in 2022. Organisatnal stnjcture Organisation In the year 2023-2024 the fomiat of board rneetings followed a °RAG' performance management review system by which largets 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 monthty 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 goveming documents and the main aims and objectives of the healthy living centre. ARC HLC Ltd has complied with goveming doGuments and adhered to requirements of charitsble ststus. Following on from strategic review and in line wlth good govemance the timlng of bard meetings was altered to quarterly and lo be conducted the week before the return of quarterly submission to funders. so with full dats and information board could sign off on and authorise reporting. Governance Overview Board meetings 19th April 2023 17th May 2023 Emergency Board Planning meeting 9Sureslart budget projections) 11th October 2023 20th December 2023 12th January 2024 Senior Management Team (SMT) Jenny Irvine, CEO Maeve Linton, Surestart Manager Aidan Omisby. Operations Manager Charlene Walls. Qualty Assurance I Compllance Offir Annemarie Keenan, Family Support Lead Claire Kelly, Childcare Setting lead Claire Holmes, Community Food Initialive Project Lead Maura Murphy l Dannille Maguire. ACCESS Child Contact Co-ordinator (Job share) Whilst the Trustees are responsible for all the charity's actÈons, day-to-day operations and decision-making continue to be delegaied to a Senior Management Team who report ditty to the Board. The Senior management team are supported by a range of extemal Servi providers (IT EOS Systems, Allen People Solutions Payoll services Moore Nl). 10-
ARC HEALTHY LIVING CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Induction and training of trustees The board has established appropriate controls and reporting mechanisms to ensure that the SMT op8rates wlthin the scope of the powers delegatéd to it. All matters not specifically reserved to th6 board and necessary for the day-to-day operations of thè charity are delegated to management. Specifically, the responsibilities of management are: Operate wlthin delegated authority limits set by the board Reporting to the board in a timely manner and against agreed ¢rit8ria Formulating and recommending the strategic diredion of the charity Translating the approved stratègic plan into annual operating and financial plans Managing the human, physical and financial resources Compliance of the charity With relevant laws and regulations Deliver agreed perfomance measures Develop, implem6nt and manage the risk management and inlemal compliance and control systems Develop. implement and update policies and procedures Relationship with relatéd pae$ Relatod Partios ARC HLC has a close relationship with 1ineSt0wn Trust8e 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-profft taking economic developmenL Furthemore. ITEC provides invaluab18 in- kind resources including corporate servi¢8S SUPPOrt. Two of th8 directors of ARC HLC are tyjrrently also dirertors of ITEC. ITEC is landlord to the ACTIVE ALLSORTS Project and Cherish Creche 12-year-Old based in the Market Yard. ststement of trustèes. responslbllities Th8 trustees, who are also the directors of ARC Heatthy Living Centre Limited for the purpose of company law, are responsible for preparing the Trustees, Report and th8 financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Awepted AountIng Practice). Company Law requlres Ihe trustees to prepare financial statements for each financial year which giv8 a true and fair view of the state of affairs of the charity and of the incoming resources and applicatlon of resources. including the income and exp8nditure, of the charitabl8 company for that year. In preparing these financial statements. the trustées are required lo: seled suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP., make judgements and esllmates that are reasonable and prudent. state whather applicable UK Accounting Standards have been followed, subject to any material departures disdos8d and explained in thè financial ststem8nts', and prepare the financial stst8ments on the going concern basis unless it is inappropriate to presume thal the charity will continue in operation. The trustees are responsiblè for keeping adequate accounting rècords 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 th8 assets of the charity and hence for tsking reasonable steps for the prevention and detedion of fraud and other irregularities. Audltor In accordance wlth the Gompanl$ articles, a resolution proposing that Moore {Nl) LLP bo reappointed as auditor of the company will be put at a General Meeting. 11
ARC HEALTHY LIVING CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Dlsclosure of Inforniatlon to auditor Each of the trustees has confirmed that there is no infomiation of which they aré aware whlch is relevant to the audit, but of which the auditor is unaware. They have further confimied that they have taken appropriate steps to identify such relevant information and to estsblish that the auditor is aware of such inforrnation. The ustees. report was approved by the Board of Trustees. rry Mag Trustee e (Chairperso 18 September 2024 12-
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 Limlted (thè 'charity'} for the year ended 31 March 2024 which mpriSe the statement of financial activities, the balanc& sheet. the statement of cash flows and the notes to the financial statsments, 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 applic8bl& in the UK and Republic of Ireland (United Kingdom Genèrally Accepted Accounting Practice) In our opinion. the financial statements: give a true and fair view of the state of the charilable eompanvs 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 prop8rly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been preparèd in accordance with the requirements of the Companies Act 2006. Basis for oplnlon We ¢onducted our audit in accordance with International Stsndards on Auditing {UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further descrlbed in the Auditows responsibilitles for thè audit of the finanoal statements section of our report. We are independent of the charity in accordance with the ethie21 requiremènts 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 requlrements. We believe that the audtt 8vidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statèments, we have concludad that the trustees, use of the going concèm basis of accountin9 in the preparation of the financial ststements is approprlate. Based on the work we hav8 parformed, w8 have not Identified any material uncertaint18s relating to events or ¢onditions that, Individually or collectively. may cast signrficant doubt on the charity's abillty to continue as a going concern for a period of at least 1ve months from when the financial statements ar8 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 Inforniation Tha other infomiatlon comprises the information included in the annual report other than the financial statements and our auditols report thereon. The trustees are responsible for the other information contained wlthin the annual report. Our opinion on the financial statements does not cover the other Snformation and, except to the extènt 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 infomiation is materially inconsistent with the financial statements or our knowledgg obtained in the course of the audit, or otheNise appears to b8 materially misstated. If w8 identify such material inconsistenaes or apparént material misstatements, we aré required to determine whether this giv8s rise lo a material misstatement in the financial statements themselves. If. based on the work we have performed, we conclude thal th8r6 is a material misstatement of this other information, we are required to report that fact. We have nothlng to report in this regard. Opinions on other matters prescrlbod by the Companies Act 2006 In our opinion, based on the work undertaken in the cours& of our audit- the informatlon given in the trustees. report for the financial year for whlch the financial statements are prepared, which includes the directors, report prepared for the purposes of company law, is consistent with the financial Statements., and the directors, report included within th8 trustees, r8POrt has béen prepared in accordanc8 With applicable legal requir8ments. 13-
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 resped of the following matters in relation to which the Companies Aci 2006 requires us to report lo you rf. in our opinion= adequate accounting records have nol been kept. or retums adequate for our audit have not been received from branches not visited by us.. or the financial statements are not in agreement with the accounting records and returns" or certain disclosures of trustees. remuneration specified by law are not made" or we have not received all the information and explanations we require for our audit; or the trustees were not entitled to prepare the financial statements in accordan with the small companies regime and take advantage of the small companies, exemptions in preparing the trustees. report and from the requirement to prepare a strategic port. Responsibilities of trusteos As explained more fully in the statement of trustees. responsibilities. the tNstees, who are also the directors of Ihe 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 intemal control as the truslees detemiine is necessary to enable the preparation of financial statements that are free from material misststement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's abillty to continue as a going conrn, disclosing, as applicable, matters related lo going ¢oncem and using the going concem basis of accountlng unless the trustees either intend to liquidate the charltable company or to ¢ease operations, or have no realistic atternalive but to do so. Auditorfs responslbllities for the audit of the flnancial 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 indudes 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 aayS 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 prOdUreS are capable of detecting irregularities, including fraud, is detailed below. Extont to which the audlt was considered capable of detecting Irregularltles, including fraud The objectives of our audit in respect of fraud. are" to identify and assess the risks of material misstatement of the financial stalements due to fraud" io oblain 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 inslances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and deteclion of fraud rests with both management and those charged with governance of the charitable company. Based on our understanding of Ihe 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 framewotl(, (FRS 102. Ihe Charities Act {Northem 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 signtFicant laws and regulations in relation to the company's charitable ststus and activities of which non4ompliance may have a material effect on the financial Statements. We assessed the Susceptibility of Ihe charitable company's financial ststements to materfal misstatement, induding how fraud might occur, including evaluating managem8nt'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 p¢)sting inappropriate joumal entries and use of charity funds for purposes outside of restridions imposed by the donor. In common with all audits under ISAS {UK). we are required to perfomi specific procedures to respond to the risk of management override. 14-
ARC HEALTHY LIVING CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ARC HEALTHY LIVING CENTRE LIMITED
Audit rosponse to risks identlfled
As part of an audit in accordan with ISAS (UK) we exercise professional judgement and maintain professional
scepticism throughout the audit. Audit procedures performed by the engagement team included..
We obtained an understanding of the charitable company's internal control systems in order to design audit
procedures that are appropriate in the Clrcumstsns. but not for the purposes of expressing an opinion on
the effectiveness of the charitable companWs intemal control.
We obtained an understanding of how the charitable company complies with relevant laws and regulations.
including those as a result of its registration with the Charity Commission for Northern Ireland and
charitable status with HM Revenue & Customs . by making enquiries of management and those charged
with governance.
Enquiry of management, those charged with govemance and Ihe entity's solicitors around actual and
potential litigation and claims.
Enquiry of entity staff to identify any instsnces of non-compliance with laws and regulations.
Performing analytical procedures to identfy any unusual or unexpected relationships that may indicaie
risks of material misstatement due to fraud
Reviewing minutes of meetings of those charged with goveman
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance
with applicable laws and regulations.
We t8st the completeness of income to addr8SS thè risk of fraud in rév8nue recognition.
Auditing the risk of managemént overrid8 of controls, including through testing joumal entries and other
adjustments for appropriateness, and evaluating the busin8ss rationale of significant transactions that are
unusual or outside th8 normal course of business.
Auditing the risk of use of charity funds outsid6 of restrictions imposed by the donor by review of funding
letters of offer to identify restrictions, and review of funding claims prepared by management to check
compliance with restrictions.
We communicated relevant laws 8nd regulations and potential fraud risks to all engagement team members, and
remalned 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 Iransactions reflected in the financial 5tstements, the less likely we would
become aware of it. Also, the risk of nol detecting a malerial 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. misr8presentalions or the override of internal control.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https.'Il
Yw.fr¢.Org.uk/aUdktorSre5ponSlbllitles. 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 lo them in an auditorfs 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
ompany 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
ARC HEALTHY LIVING CENTRE LIMITED STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOMEAND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Current flnanclal year Unrestricted Unrestricted funds funds general deslgnated 2024 2024 Restricted funds Total Total 2024 2024 2023 Notes Income from: Donations and legacies Charitable activities Other trading activities Inveslments 10.294 4.702 1,283,582 29,791 14.996 1,283,582 138,178 22,406 11,571 1.383.004 140,222 2.606 108.387 22,406 Total Income 141,087 1,318,075 1,459.162 1.537,403 Expenditure on: Raising funds Charitable activitias 80,854 80.854 1,434,945 86,772 1.425.282 21.613 1,413,332 Total expenditure 80.854 21.613 1,413,332 1.515.799 1.512.054 Net incomel(expendlture) and movemenl In funds 60,233 121.613) {95,257) (56.637) 25.349 Reconciliation of funds: Fund balances at 1 April 2023 960,898 709,561 327,979 1.998,438 1,973.089 Fund balances at 31 March 2024 1,021,131 687,948 232,722 1.941,801 1,998,438 All income and expenditure derive from continuing activities. 16-
ARC HEALTHY LIVING CENTRE LIMITED STATEMENT OF FINANCIALACTIVITIES {CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Prlor financial year Unrestrictèd Unrèstricted funds funds general designatèd 2023 2023 Restricted funds Total 2023 2023 Notes Income from: Donations and legacies Charitable activities Other trading activitiés Investments 11,571 11,571 1,383,004 140,222 2,606 1,383,004 33,305 106,917 2,606 Totsl incomo 121.094 1.416.309 1.537,403 Expenditure on: Raising funds Charitable activities 86.772 86,772 1.425,282 22,513 1.402,769 Total expendlture 86,772 22.513 1.402,769 1.512,054 Nèt Incomel(expendituro) and movement In funds 34,322 (22.513) 13.540 25.349 Reconciliatlon of funds: Fund balances at 1 April 2022 926,576 732,074 314,439 1,973,089 Fund balances at 31 March 2023 960,898 709,561 327,979 1,998,438 17-
ARC HEALTHY LIVING CENTRE LIMITED BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 13 888,174 920,093 Current assets Debtors Cash at bank and in hand 14 47,079 1,042,933 78,128 1,030,825 1,090,012 1,108,953 Creditors: amounts falling due within one year 15 {36,385) (30.608) Net current assets 1,053,627 1,078.345 Totsl assets less current liabilities 1,941.801 1,998.438 The funds of the charlty Restricted income funds Unrestricted funds - general Unrestricted funds - designated 16 232.722 1.021.131 687.948 327,979 960,898 709.561 17 1,941,801 1.998.438 These financial statements have been prepared in accordance wlth the provisions applicable to companies subject to the small companies regime. The fi ncial statements were approved by the truslees on 18 September 2024 Mag Trustee (Chairpers Wesley Knox (Audit Committee Chairperson) Trustee Company registration number N1039643 {North8m Ireland) 18-
ARC HEALTHY LIVING CENTRE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating activiti6s Cash {absorbed by}Igenerated from operations 24 {7,655) 105,100 Investing activities Purchase of tangible fixed assets Investment income received {2.643) 22,406 2,606 Net cash generated from Investing adivitles 19,763 2.606 Net cash usod In financlng aetivltles Net increase in cash and cash equivalents 12.108 107,706 Cash and cash equivalents at beginning of year 1,030.825 923,119 Cash and cash equlvalents at end of year 1,042,933 1,030,825 19-
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charlty Infomiatlon ARC Healthy Living Centre Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 116 1122 Sallyswood, Irvinestown. Co Fermanagh, BT94 1 HQ. 1.1 Accounting convention The accounts have been prepared in acrdance with the charity's governing document. the Companies Ad 2006 and -Accounting and Reporting by Charities.. Ststemenl of Recommended Practice applicable to harities preparing their accounts in accordan with the Financial R6porting Standard applicable in the UK and Republic of Ireland {FRS 102)" (as amended by "Amendments to FRS 102 Triennial Review 2017 Incremental improv8m8nts and clarifications. for aOunting periods commencing from 1 January 2019). The harity is a Public Benefit Entity as defined by FRS 102. The ffinancial statements are prepared in sterling. which is Ihe functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have be8n prepared under the historical Gost convenilon. The principal a¢Gounting policies adopted are sèt out below. 1.2 Going concern At the time of approving the financial statements. the trustees have a reasonable expertation that the charity has adequate resources to continue in operational existence for the foreseeable futuré. Thus the trustees continue to adopt the going concem 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 fiJrth6rance of their charitable objectives. Designated funds are unr8Stricted funds of the charity which the trustèes hav8 d8cided al their discretion to set aside to usè for a specific purpose. Restricted funds are subject to specific conditions by donors or grantors as to how they may b8 used. The purposes and us8s of the restricted funds are set out in the not6s to the financial statements. 1A Income Income is recognised when the charity is legally entitlèd to it after any performance conditions have been met. the amounts can be measured reliably, and it is probable that income will be reoiv8d. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unlass perf0rrnan Gonditions require deferr81 of the amount. Incomé tax recoverabla in relation to donations received under Gift Aid or deeds of covenant is rewgnis8d 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 paty, is probable that settlement will be required and the amount of the obligation can be measured reliabty. Expenditure on charltable activities includes the costs servlces 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. -20-
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng poll¢l•s (Contlnued) 1.6 Tangible flxed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreclation and any impairment losses. Depreciation is recognised so as to write off the wst or valuation of assets less their residual values over their useful lives on the following bases.. Freehold land and buildings Fixtures and fittings Computers Health Village 4°/0 reducing balancè straight line over 5 y8ars straight linè over 3 years 40/0 reducing balance The gain or loss arising on the disposal of an asset 1$ determined as the differen between Ihe sale proceeds and the carrying value of the asset. and is recognised in the ststement of finandal activities. 1.7 Impaimient of fixed assets At each reporting end date, the charity reviews the canying amounts of its tangible ass6ts to determine whether there is any indication that those assets have suffered an impairmenl loss. If any such indication exists, the recovorable amount of the asset is esllmated in order to determine the extent of the impairment loss lif any). 1.8 Cash and cash Oqufvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investm8nts with orlginal maturiti8s of thre8 months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financlal Instrumonts The Charity has elected to apply th8 provislons of Section 11 'Basic Finan¢ial InstnJm8nts' and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are r8cognised in the charity's balanc8 sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilbties are offset, with the net amounts presented in the financial statements. when there is a18gally enforceable right to set off the recognised amounts and there is an intention to settke on a nèt basis or to realise the asset and settle the liabllity simultaneously. Basic financlal assets Basic financial assets, which inolude debtors and cash and bank balans. are initially measured at transaction price including Iransaction costs and are subsèquently carri8d at amortised cost using the 8ffective interest method unless the arrangement Constitutes a financing transaction, where the transaction is measured at the present value of the future rèceipts discounted at a market rate of interest. Finan¢ial assets classrfied as receivable within one year are not amortised. -21
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles {Contlnued) Basic financial liabilities Basic finanaal liabililies, induding creditors and bank loans are Inltlally recognised at transaction pri 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 payablè 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 Ihat have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities rf payment is due within one year or less. If not. they are presented as non-current liabilities. Trade creditors are recognised initially al transaction price and subsequently measured at amortised cost using the effective interest melhod. Dere¢¢nItlon of financial liabilities Financial liabilities are derecognised when Ihe 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 referen XR 46779. As a result. there is no liability lo tsxation on any of its income. 1.11 Employee beneffts The cost of any unused holiday aniltlement is recognised in the period in which the employee's services are received. Termination benefits are recognlsed immediately as an expense whèn thè charity is demonstrably committed to terminat6 the employment of an employee or to provlde temiination benefits. 1.12 Capltal Grants Income from capitsl grants. is recognised when the charity has èntrtlèmant to the funds, any perfomiancè conditions attached to the grants have been met, it is probable that the income will be received and Ihe amount can be measured reliably and is not deferred. Capital grants in relation to Ihe Health Willage are categorised as a designated fund. DepciatIon is subsequently charged against the fund each year equivalent to the rates charged on the relevant assets in question. 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 assèts and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant. Adual results may differ from these estimates. The estlmates and underlying assumptions are reviewed on an ongoing basis. Revislons to awounting estimates are recognised in Ihe period in which the estimate is revisèd where the revision affects only that peri¢)d, or in the period of the revision and future periods where the revision affects both current and future periods. -22-
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from donations and lega¢ies Unrestrlcted Re$trlcted funds funds 2024 2024 Total Unrestrlcted Restrlctod funds funds 2023 2023 Total 2024 2023 Donations and gifts 10,294 4.702 14,996 11.571 11,571 Income from charitable activlties Restrlctod funds 2024 Restrlctod funds 2023 Operation of healthy living projects Grant funding 1,283,582 1,383.004 Analysis of grant funding Operation of Oporation of healthy Ilving heahhy Ilvlng proje¢t$ projocts 2024 2023 Dept Education - HSCB - Cherish Dept Health - Asymptomatic Covid Testlng Service PHA- ARC rnre & Edg8 PHA- De Paul - Solace WHSCT- kness & Solace ENRA Community Food Initiatlve - SECAD Partnership Community Foundation Lottery Foundation - Rethink- Solace BB Health Forum - ARC core Nl Housing Executive Other 1,001,727 1.007,104 5,419 133,113 108,952 36,392 110,981 103,596 37,539 7,923 3.160 58.914 23.949 10,000 11,816 6,001 1.283,582 1,383,004 -23-
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from other trading activities Unrestrieted Restrictèd funds funds 2024 2024 Total Unre$tri¢ted Restricted fund5 funds 2023 2023 TOL71 2024 2023 Active Allsorts SSAVI Solar PanellBiomass Room Hire Programme Facilitation Other trading income 86,914 12,105 1,968 4,900 86.914 12.105 1.968 4,900 29.791 2.500 79,974 14,562 2,266 5,690 79,974 14.562 2,266 5.690 33,305 4,425 29,791 33.305 2,500 4.425 other trading activities 108.387 29.791 138,178 106,917 33.305 140,222 Incomo from investments Unrestricted Unrestrlcted funds funds 2024 2023 Interest receivable 22,406 2,606 The charitys investmenl income arises from interest bearing deposit accounts. Expèndlture on ralsing funds Unrestrlctod Unrestricted funds funds 2024 2023 Raising funds Active Allsorts SSAVI 63,689 17,165 62,619 24.153 80,854 86.772 -24-
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditurè on charitable actbvbties Operation of Operation of healthy healthy livlng livlng projects projects 2024 2023 Direct $ts Staff costs Depreciation and impairment Other staff costs Programme and activity costs Property costs Office, IT and administration costs Consulting and professional fees Sundry expenses 1,008,416 33,972 45.675 132.257 83.356 84.071 38,910 8.288 1.010,680 34.402 40,993 119,842 100,901 69,822 42,928 5,714 1.434.945 1.425.282 Analysis by fund Unrestricted funds - designated Restricted funds 21.613 1.413,332 22,513 1.402,769 1,434,945 1,425,282 Net movoment in funds 2024 2023 The net movement in funds is stated after charyingl(crediting}- Depredation of owned tangib18 fixed ass6ts 34.562 35.090 10 Trustses None of the trustees (or any persons connected with them) received any remuneration or benefits from the charlty during the year. 11 Employees Th8 averag8 monthly number employees during the year was: 2024 Number 2023 Number Av8rage number of staff employed 59 -25-
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Employees (Continued) Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 962,261 55,786 55,590 961,711 55,970 55,426 1,073,637 1,073,107 Ther8 were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows: 2024 2023 Aggregat8 comp8nsation 263,826 269,149 12 Taxation The charity is exempt from taxation on its activities b8cause all its income is applied for charilable purposes. 13 Tangible fixed assets Freehold land Fixtur*$ and and bulldlngs fittings Comput•rs Health Vlllag• Total Cost At 1 April 2023 Additions 420.346 290,045 154.619 2.643 982.216 1.847.226 2.643 At 31 March 2024 420,346 290,045 157,262 982,216 1.849,869 Depreclation and impalrment At 1 April 2023 Depreciation charged in th8 year 223.006 7,299 279.354 146,762 4,810 278,011 21.613 927,133 34.562 At 31 March 2024 230.305 280,194 151,572 299,624 961.695 Carrying amount At 31 March 2024 190,041 9,851 5,690 682,592 888,174 At 31 March 2023 197,340 10,691 7,857 704,205 920,093 -26-
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Tangibla fixed assets (Continued) 116 - 122 Sallyswood. Irvinestown used by the ARC Healthy Living Centr8 is leased from ITEC and rf the charity was unable to deliver its Charitable objectives. the building would retum to the leas8holder. ITEC. The D8partmenl of Agriculture and Rural Dev8lopment has provided financial assistance for the construction of th8 Health & Car8 Village and has taken a legal charge over the specified land and building as security for a 10 year period effective from 15th July 2015. 14 Debtors 2024 2023 Amounts falling due within one year: Other debtors Prepayments and accruod income 39,412 7,667 70.752 7,376 47,079 78,128 15 Credltors: amounts falling due within one year 2024 2023 Accruals and deferred income 36.385 30,608 16 Restricted funds The restrictsd funds of the charity comprise the unexpénded balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 April 2023 Incoming Resources At 31 March resources expended 2024 ARC HLC Cherish Sure Start Solace Edge ARC Youth ACCESS Chit Chat 144,881 87,750 48.940 10,009 1,979 31,573 2,847 125,710 1,001.727 110.976 43,401 2.702 33.559 1181,704) {1,010,6671 (144,256) (42.129) 88.887 78.810 15.660 11,281 4,681 30.556 2.847 (34.576) 327,979 1.318,075 {1,413,332) 232,722 -27-
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Restrlcted funds (Contlnued) Prevlous year: At 1 April 2022 In¢oming Resources At 31 March resources expended 2023 ARC HLC Cherish Sure Start Solace Edge ARC Youth ACCESS Chit Chat 118.097 98.265 59,840 2,059 1,979 31,316 2,883 155.557 1.007,104 171,846 49,390 (128.773) (1,017,619) (182.746) {41.440) 144.881 87,750 48,940 10.009 1,979 31.573 2,847 32.412 {32.155) {36) 314,439 1.416,309 {1,402,769) 327.979 ARC Healthy Living Centro A range of earfy and upstream interventions are deliv8red through the ARC. Currenljy we deliver.. community pharma¢y service. smoking cessation. sexual health servicès, drug and alcohol education and treatment services. Cherlsh Sure Start Sure Start Crèche offers childran b8twe8n the ages of O and 4 an opportunity to reach their full polential through play, in a caring and stimulating environment. Our alm Is to improve th6 well-being of lrfe opportunities for young children aged under 4 Ihrough better health. childcare. play and educational programmes, from the moment of Conception. Sola¢e Supportive Opportunities for LFving wilh Addiction in a Community Environmènt bèfriendingladvocacy support service aiming to reduce harm. caused by chronic addiction, to individuals, families. and communities. Edge Work with children from 5 10 16 who are exposed lo Ihe impacts of anti-social behaviour, k)w self-esteem etc. This project will work directly with these children to help improve their opportunities to fulfil their FtentIal in life. ARC Youth Summer scheme deliver8d during non-term time to provide programmes and activities for young Ghildren. ACCESS The Arc Child Contact Centre provides a safe, friendly and neutral plac8 where children of separated families can spend time with th8 parent they no longer live wlth and sometimes other family m8mbers. Chlt Chat Friendly tel6phonelalert servi. Looks to enable older peoplè on pro-actively participating in improving quality of MMunity lrfe. The project aims to promote independent living and reduce isolation. -28-
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Unrèstricted fund$ - doslgnatod These arè unrestrict8d funds which are material to the charitys activities. At 1 April 2023 Resources At 31 March expended 2024 ARC Health & Care Village 709,561 (21,613 687.948 Prnvlous year: At 1 Aprll Resources At 31 March 2022 expended 2023 ARC Health & Care Villag6 732,074 122,513) 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 thè capitsl expenditure. A sum equivalènt to the depreciation charge on the building wlll be allocated each year to the designated fund, until it is fully amortised. 18 Unrestrlctad funds The unrestricted funds of th8 charity comprise the unexp6nded balances of donations and grants which ar8 not subject to SP8cific conditions by donors and grantors as to how they may be used, These include designated funds which have been set aside OLrt of unrestricted funds by the trustees for specific purposes. Resources At 31 March oxpended 2024 Incoming resour¢e$ 2023 General funds 960,898 141,087 {80,854} 1,021,131 Pr•vlous yoar. At 1 Aprll 2022 Incoming Ro$ource6 At 31 March resourcos èxpended 2023 General fvnds 926,576 121.094 (86.772) 960,898 -29-
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Anatysis of net assets between funds Unrestricted Unrestrided funds funds general designated 2024 2024 Restricted funds Total 2024 2024 At 31 March 2024: Tangible assets Current assetsl{liabilitiesl 140,710 880.421 687,948 59,516 173,206 888,174 1,053,627 1,021.131 687,948 232,722 1,941,801 Unrnstrlcted Unrestricted funds funds genoral doslgnatod 2023 2023 Restricted funds Total 2023 2023 At 31 Mareh 2023: Tangibte assets Current assetsl{liabilitiesl 141,300 819,598 709.561 69,232 258,747 920,093 1,078.345 960,898 709.561 327,979 1,998.438 20 Contingent Liabllltles Certain grants received and receivable may become repayable to the funder rf the charity is no longer able to meet the conditions under which they were awarded. Due to the nature of these contingencies it may not be possible to quantify the potential financial effect or give an indication of the timlng as to the liabilities that may arise. 21 Events after the reporting date There have bean no significant events affecting the charity after the reporting date. 22 Related party transactions There were no disclosable related party transactions during the year {2023 - none). 23 Non-audft services provlded by auditor In common with many businesses of our siz8 and nature we use our auditor to assist with the preparation of the financial statements. -30-
ARC HEALTHY LIVING CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 24 Ca$h generated from operations 2024 2023 {Deficit)Isurpus for the yéar (56,637) 25,349 Adjustments for- Investrnent income recognised in statement of financial aclivities Depreciation and impairment of tangible fixéd assets (22,406) 34,562 (2,606) 35,090 Movements in working capital.. Decrease in debtors Increase in creditors 31,049 5.777 30,102 17.165 Cash (absorbed by)Igeneratod from operations (7,655) 105,100 25 Anatysis of changes In netfunds The charity had no material debt during the year. -31