Charity reglstrallon number NIC100857
Company registration number N1039643 (Northorn I￿land}
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 Se￿ndary 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 r￿Qgnised 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 be￿een 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 ServI￿S 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 V￿rkIng 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 v￿rking 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 reSea￿h 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 se￿iCeS, 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 a￿eSSIble.
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 dIre￿or$ 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 Offi￿r 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 Inte￿ention, 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 Ba￿lster 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 I￿Inest0wn.' 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 1￿IneSt0wn 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.
Organisat￿nal 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 Offi￿r
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 di￿tty 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 pa￿e$
Relatod Partios
ARC HLC has a close relationship with 1￿ineSt0wn 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 A￿ountIng 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 con￿rn, 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 a￿ayS 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 prO￿dUreS 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 Clrcumstsn￿s. 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
Y￿w.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 <NI> LLP
18 Sept8mber 2024
Chartored Accountants
statutory Audltor
21123 Clarendon Streèt
DerrylLondonderry
BT48 7EP
15-

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 ac￿rdance 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 a￿Ounting 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 balan￿s. 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. Dep￿ciatIon 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 F￿tentIal 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