**Charity registration number NIC100857 (Northern Ireland) Company registration number NI039643**
## **ARC HEALTHY LIVING CENTRE LIMITED**
**ANNUAL REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2025**
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Legal and administrative information|1|
|Chairperson's statement|2|
|Trustees' report|3 - 12|
|Independent auditor's report|13 - 15|
|Statement of financial activities|16 - 17|
|Balance sheet|18|
|Statement of cash flows|19|
|Notes to the financial statements|20 - 31|
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Terry Magee (Chairperson)|
|---|---|
||Dr Laura McDonnell (Vice Chairperson)|
||Wesley Knox (Audit Committee Chairperson)|
||David Monaghan|
||Terence Maye|
||Trevor Kirkpatrick|
||Mannix Magee|
||Andrew Magee|
||Anne Molloy|
||Edwina Read|
|**Secretary**|David Monaghan|
|**Senior management**|Jenny Irvine (Chief Executive Officer)|
|**Charity number**|NIC100857|
|**(Northern Ireland)**||
|**Company number**|NI039643|
|**Registered office**|116 /122 Sallyswood|
||Irvinestown|
||Co Fermanagh|
||BT94 1HQ|
|**Auditor**|Moore (NI) LLP|
||21/23 Clarendon Street|
||Derry/Londonderry|
||BT48 7EP|
|**Bankers**|Danske Bank|
||Main Street|
||Irvinestown|
||Enniskillen|
||Co. Fermanagh|
||BT94 1GJ|
|**Solicitors**|TT Montague|
||50 - 52 Main Street|
||Irvinestwon|
||Fermanagh|
||BT49 1GL|
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## **ARC HEALTHY LIVING CENTRE LIMITED**
## **CHAIRPERSON'S STATEMENT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
I am pleased to present the Chairperson’s Statement for the ARC Healthy Living Centre for the year ending March 2025.
This year has marked another period of growth, resilience, and deep community impact. As we continue to navigate a changing landscape in health and wellbeing, our commitment to improving the lives of individuals and families across our community has never been stronger.
Over the past 12 months, we have expanded our service reach, introduced new programmes, and strengthened our partnerships with statutory, community, and voluntary sectors. Our dedicated staff and volunteers have delivered more than 200 programmes, while our evidence-led interventions have demonstrated measurable improvements in physical, emotional, and social wellbeing.
A highlight of this year was the successful registration and opening of the 2 year old Programme in the Castle Park Centre in Lisnaskea. The confirmation of the Cherish expansion area has allowed us to plan for a brighter children for children and families we serve. Our summer scheme grows in popularity, and we are indebted to out team of motivated young volunteers, supported by a staff team. The community Food initiative delivered 2 large community events and 3 small projects. Our Child Contact Centre is noting an increase in demand, especially for weekend service. Again our Solace service is seeing increasing demand and complexity.
This year was not without its challenges. The rising cost of living, increasing demand for services, and the everpresent need for sustainable funding have all required thoughtful navigation. I want to acknowledge the incredible dedication of our leadership team and staff, who have responded with creativity, compassion, and determination. Collaborative work through the WRAP project has had a positive impact on addressing poverty in our communities, it has also fostered partnerships that we have built upon to design a peace plus application to cover 7 electoral wards of Fermanagh and Omagh Council.
Looking ahead, ARC remains focused on our mission: to promote health, wellbeing, and social inclusion through accessible, community-based solutions. With a new strategic plan in development, we are excited about the opportunities to further embed co-production and equity into everything we do, we are also attempting to harness digital solutions to address access to health. We are more focused than ever on addressing health inequality and promoting inclusion health.
On behalf of the Board, I would like to thank our staff, volunteers, funders, partners, and — most importantly — the community members who inspire our work every day. Together, we are building a healthier, more connected future.
Terry Magee **Chairperson**
Date: 12 December 2025
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## **ARC HEALTHY LIVING CENTRE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
The trustees present their report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
## **Objectives and activities**
ARC Healthy Living Centre Ltd was registered with The Charity Commission for Northern Ireland (NIC100857) in February 2015. Application Number: 2001257
## **The objects of the charity as stated in the memorandum of association are:**
To promote the benefit of the inhabitants of Northern Ireland and the bordering counties of the Republic of Ireland by establishment of a centre (the ARC Centre) and the provision of holistic health improvement programmes, without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advice education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the said inhabitants.
## **Public Benefit**
We have referred to the Charity Commission’s general guidance on Public Benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees have considered how the planned activities of the organisation will contribute to the aims and objectives that have been established for the charity.
We have continued to develop our policies and practices and indeed this year’s annual report takes us further along the line of good practice in terms of reporting and disclosure.
## **Public benefit statement (cross referenced against objects)**
To promote the benefit of the inhabitants of Northern Ireland and the bordering counties of the Republic of Ireland by establishment of centre (the ARC Centre), the benefits are derived from the additional services delivered to the community from within the centre and staff and services outreaching from the centre:
In the case of the advancement of holistic health improvement, individuals become well, or their health improves as a result of receiving pulmonary / respiratory support, breast feeding support, falls prevention programmes, smoking cessation support, cancer awareness, diet and nutrition advice and stress management support. Harm associated with chronic addiction is reduced to individuals, families and the wider community because of supporting those excluded from participation, the reduced consumption and harm caused by alcohol, prescription drugs and illicit substances, the provision of befriending, advocacy, recreational programmes and food.
Children (including those with disabilities) benefit through the provision of specialist childcare, development and sensory support and obesity prevention. Adults and children benefit through the advancement of education, enhanced knowledge and understanding through receiving education and awareness raising in relation to addictions, sexual health, mental health and training and employment opportunities.
ARC facilitates engagement between service providers and the communities of benefit. There is a direct benefit through ARC facilitating quarterly meetings between statutory agencies and residents the benefit being greater community participation and empowerment and the advancement of citizenship and community development.
In the case of improving the conditions of life, ARC supports the relief of poverty through the provision of food and recreational opportunities to people who would otherwise be excluded from participation as a result of poverty or lack of access to services.
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**ARC HEALTHY LIVING CENTRE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
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## **ARC HEALTHY LIVING CENTRE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## _Strategies for achieving aims and objectives_
## **How are the benefits capable of being demonstrated?**
These benefits are demonstrated through feedback from families and service users. We measure impact using a range of tools (impact measurement tool, family star, teen star, alcohol star) and regular independent evaluations of our services are commissioned. We engage with service users through established forums and our service users participate in regional service user networks. We evaluate all programmes and make changes as appropriate, based on participant feedback. We attend bi-monthly community forums where we answer to the community in relation to the services we provide.
## **Who are the intended beneficiaries?**
- The elderly (Long term conditions, pulmonary support, falls prevention, telephone support)
- Rurally isolated (Area of benefit is predominately rural)
- Young people (range of services: Surestart, EDGE, summer programmes, child contact etc.)
- Short and long term unemployed
- People with Drug / Alcohol dependencies (Solace)
- Those with mental health problems
- Families on low incomes (Cherish, EDGE, Active Allsorts, Access)
- All sections of the Northern Ireland community
- Adults and Children with special needs
## **Achievements and performance**
## _Significant activities and achievements against objectives_
During 2024 – 2025 we have continued to deliver quality community based provisions, listening, responding and reshaping in line with the needs within our community. Our core projects include:
- CHERISH Surestart
- The ARC Core service (facility availability and core delivery: chit chat, community partnership, interagency forum, health and wellbeing initiatives)
- SOLACE Low threshold addiction support
- ACESS Child contact service
- Active Allsorts, aftercools centre
- EDGE Summer scheme
Surestart, our largest project has achieved excellent service uptake and we were relieved that our expansion area was given permanency in year. We were delighted to secure and register excellent premises for the delivery of our 2-year-old programme in the Castle Park Centre in Lisnaskea, now our family support team can hot desk from the site further supporting access and engagement. Unfortunately WHSCT have informed us the Health Visitor on the SureStart team will be directed back to generic service in the next financial year, we are exploring possibilities for ongoing integrated partnership working. All our registered settings have run without service interruption in year, and provide high quality play environments for the children in our care.
The 2024 summer scheme provided a packed programme of fun, combined with physical and emotional wellbeing experiences, 191 primary school children and 54 peer mentors attended the 2024 programme, every child received fruit and a healthy snack during each session. Our community food initiative ran a sessions of large and small events, meeting and exceeding targets and showcased a best practice at an all-Ireland celebration event.
Referrals remain constant into our low threshold addiction service, with centre based and homebased support ongoing. Increasingly complexity of caseloads with an increasingly high number of drug misuse referrals.
During the course of the year ARC delivered two nine week falls prevent programmes, support by two eight week extra Otago programmes for older people who had experienced or were at risk of a fall. Overall outcomes showed significant improvement measured by pre and post assessment.
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## **ARC HEALTHY LIVING CENTRE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
Whilst we no longer had any formal social prescribing service, we have noted a steady referral of people to our services from our primary care colleagues, our regular menu of offerings include:
- Surestart to young families, daily services across 13 wards (no costs)
- Gardening group, Tuesday morning (free)
- Knitting / crochet group Tuesday and Fridays (Free)
- Walking groups Thursday and Fridays (free)
- Community social café, daily (small charge)
- Solace dop in, Enniskillen, Monday mornings (Free)
- Afterschool’s service, daily (ages 4-12) (fees charges)
- Foodbank Friday, 1pm-2.30pm (Free)
- CHIT CHAT free telephone support to older people daily.
We have noted an increase in uptake of services across all our core projects, with waiting lists now in place for family support and low threshold floating support services. Additional resources have been delivered to the most vulnerable within our community. Fermanagh and Omagh District Council appointed a consortium of local organisations including ARC to deliver a programme of wraparound and financial support for households in the district experiencing, or at risk of, food poverty. Our staff teams are involved in designing, delivering and evaluating service impact, increasing costs have necessitated greater focus on securing additional project funding, increasing pressure on core teams who feel they are now “doing more, with less”. In recognition of work related stress focus was placed on emotional wellbeing and resilience training within teams over the course of the past year. Last year we highlighted the increase in demand for health and wellbeing support, this year in response and to mitigate risk we have put in place medical negligence insurance.
In an effort to recognise, reward and stabilise our workforce last year we reevaluated roles and renumeration, however this was before the October budget changes which mean moving into 2025- 2026 brings increasing financial pressure.
## **Looking Ahead – 2025/2026 Priorities Outline key goals for the coming year:**
- Reaching underserved groups, we are focusing of the development of inclusion health services
- Working in partnership to connect communities and deliver increased wellbeing services
- Securing multi-year funding
- Strengthening evaluation and impact reporting
- Improving or marketing and promotions
## **Financial review**
With the aid of sound financial management and support of both its staff and directors, ARC generated a positive financial outcome for the period with a net increase in funds.
Principal funding sources are outlined under core programmes, in addition a percentage of core costs was supported by PHA the shortfall met by full cost recovery principles applied to core programme support.
## _Reserves policy_
A formal policy on reserves was agreed at the 10 October 2005 meeting of the Audit committee. It states:
- “The trustees of ARC HLC have set a reserves policy which requires that:
- Reserves be maintained at a level which ensures that the organization’s core activity could continue during a period of unforeseen difficulty.
- A proportion of reserves be maintained 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 cycle.
The policy considers the risk that annual income could vary substantially at short notice from that budgeted. The reserves accordingly should reflect a minimum of six months expenditure. The Board will now annually demonstrate the ARC Healthy Living Centre Ltd redundancy liability and present this as part of the annual accounts.
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## **ARC HEALTHY LIVING CENTRE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## _Investment policy_
A review of investment returns was conducted by the Audit Committee and funds allocated to the best rate on return with exiting bank The Company has no external investments other than those reported on in the financial statements.
## _Risk Management Strategy_
The Charities SORP requires the trustees of all charities to produce a statement confirming all the major risks to which the charity is exposed, as identified by the trustees; it also requires that systems are put in place to mitigate those risks.
A risk assessment should be carried out and approved by the board annually.
Major risks have been identified and having analysed those risks in terms of their likelihood and potential impact on ARC HLC LTD a risk register has been drawn up in order to prioritise risks which require action this year. A key element in the management of financial risk was the development of a reserves policy which is reviewed regularly by the board.
The risk register was updated quarterly and presented to audit committee
## _Vision_
During the year ARC board and senior team worked to define exactly what ARC meant to them, what mattered most and collectedly agreed a strategy compass, the compass has been shared and is now displayed in all settings.
## **Plans for future periods**
ARC has ambitious plans for the future, we wish to actively reduce health and educational inequality. We continue to be committed to serving our community with high quality, relevant and cost effective services and remain grateful for the help we receive from an assortment of funders and supporters to help us achieve that aim.
The ARC Centre’s principal focus is on people experiencing health inequality, who are often hard to reach through conventional health sector channels or services. We recognise that we need to work hard to make contact with those who need our services most and that they will often have a complex range of problems. Invariably, this means they will require different types of services and that we need to work with them over an extended period of time to enable them to bring about positive transformation in lives.
Our approach is therefore based on 3 key features:
- Accessibility: an emphasis on making it 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 accessible.
- 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 consistently there to support our community. We want 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 Centre 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 features make the ARC Healthy Living Centre an extremely effective community hub operating in deprived areas.
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## **ARC HEALTHY LIVING CENTRE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Structure, governance and management**
## **Governing Document**
ARC Healthy Living Centre is a company limited by guarantee and accepted as charitable by the HMRC under reference XR 46779. The ARC Healthy Living Centre is registered with The Charity Commission for Northern Ireland NIC100857
The company was incorporated on 15 November 2000, as Irvinestown Community Partnership ARC Ltd, the memorandum and articles of association were updated in May 2006 to note the change of name to ARC Healthy Living Centre Limited and to increase the area of benefit. The liability of members is limited in that every member of the company undertakes to contribute an amount not exceeding £1 in the event of the company being wound up.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Terry Magee (Chairperson)
Dr Laura McDonnell (Vice Chairperson) Wesley Knox (Audit Committee Chairperson) David Monaghan Terence Maye Trevor Kirkpatrick Mannix Magee Andrew Magee Anne Molloy Edwina Read
## _Recruitment and appointment of trustees_
The directors of the company are also charity trustees and under the company’s memorandum and articles of association are known as members of the company. Under the requirements of the memorandum and articles of association at every AGM one third of the directors who are subject to rotation shall retire and may be re-elected if they are so willing and accepted by the board.
## _Organisational structure_
In the year 2024-2025 the format of board meetings followed a “RAG” performance management review system by which targets were coded Red, Amber and Green. RAG status reporting is widely used within ARC and project managers are asked to indicate how well a project is doing using the series traffic lights. A red traffic light indicates problems, amber the target is not fully met and, green indicates things are going well.
The RAG reports given instant indication of areas requiring board attention. Greater focus was placed on strategic direction at board level with operational activity presented monthly at a senior management team meeting, one week prior to the board meeting, whereby senior staff identified key areas requiring board input or ratification.
To ensure compliance with governing documents and the main aims and objectives of the healthy living centre, ARC HLC Ltd has complied with governing documents and adhered to requirements of charitable status.
Following on from strategic review and in line with good governance the timing of bard meetings was altered to quarterly and to be conducted the week before the return of quarterly submission to funders, so with full data and information board could sign off on and authorise reporting.
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## **ARC HEALTHY LIVING CENTRE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
The board has established appropriate controls and reporting mechanisms to ensure that the SMT operates within the scope of the powers delegated to it.
All matters not specifically reserved to the board and necessary for the day-to-day operations of the charity are delegated to management. Specifically, the responsibilities of management are:
- Operate within delegated authority limits set by the board
- Reporting to the board in a timely manner and against agreed criteria
- Formulating and recommending the strategic direction of the charity
- Translating the approved strategic 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 performance measures
- Develop, implement and manage the risk management and internal compliance and control systems
- Develop, implement and update policies and procedures
## **Governance Overview**
Board meetings
- 10th April 2024
- 17th July 2024
- Audit meeting 11th September 2024
- 10th October 2024 (AGM)
- 8th January 2025
## **Senior Management Team (SMT)**
- Jenny Irvine, CEO
- Maeve Linton, Surestart Manager (interim manager Una Porteous)
- Aidan Ormsby, Operations Manager
- Charlene Walls, Quality Assurance / Compliance Officer
- Annemarie Keenan, Family Support Lead
- Claire Kelly, Childcare Setting lead
- Claire Holmes, Community Food Initiative Project Lead
- Maura Murphy / Dannille Maguire, ACCESS Child Contact Co-ordinator (Job share)
Whilst the Trustees are responsible for all the charity’s actions, day-to-day operations and decision-making continue to be delegated to a Senior Management Team who report directly to the Board.
The Senior management team are supported by a range of external service providers (IT EOS Systems, Allen People Solutions Payoll services Moore NI).
## _Induction and training of trustees_
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:
- Governing document
- Strategic plan
- Company financial procedures, including account presentation
- Current sponsors and supporters
- Staff introductions
- Tour of projects
- Core policy and procedures
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## **ARC HEALTHY LIVING CENTRE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## _Other matters_
The board currently consists of nine highly skilled directors who administer the charity. The Team are:
**Chairperson: Terry Magee** is a retired Chief Superintendent with An Garda Síochána and was Divisional Officer in charge of the Donegal Division and has 500 staff and 45 Garda stations under her direction. In addition she has extensive experience of EU funding in the border context having served as a member of the Partnership Board for the Peace 3 Programme financed by the EU programme for Peace and Reconciliation. Mrs Magee served as a member of Donegal County Development Board and this provides an effective interagency platform for strategic collaboration on joint priorities in relation to county Development. Terry joined the ARC board in 2005 and has acted as Vice Chairperson for three years before assuming the role of Chairperson.
**Vice Chairperson: Dr Laura McDonnell** , GP partner and Regional Clinical Lead for the Western Integrated Care Partnership, specialist interest in early intervention, maternal services and palliative care. Dr McDonnell is pioneering the use of new technologies and mobile apps, innovating and responding to a new generation to support health care delivery, Dr McDonnell administers and quality assures the NI breastfeeding support on-line forum, this was a direct response to the lack of traditional support to new breast feeding mothers after hospital discharge.
**David Monaghan BEM** is Company Secretary has been involved in Scouting for almost 30 years, both local and national level, holding the position of National Commissioner for Ventures (16-21 years old). In 2020 Scouting Ireland bestowed upon Mr Monaghan the Order of Cu Chulainn, the highest honour in Scouting. Mr Monaghan is also current Chairperson of the Rural Transport Company for Fermanagh and is acutely aware of the rural geography and infrastructure problems in the area of benefit. Mr Monaghan was awarded the British Empire Medal in 2015.
**Mr Trevor Kirkpatrick** is a long serving director at ARC and also director of an international children’s charity that delivers health and social care relief in an international context.
**Mr Mannix Magee** , is a serving Director of ARC and has a background in Education. Mr Magee has fostered collaborative working with primary and post primary education institutions and recognises the value of health and education sharing and exchanging information and ideas. Mr Magee has a special interest in community approaches to addressing addiction and established a low threshold service which now covers the southern sector of the western Trust. Mr Magee is a Trustee of Irvinestown Fairs and Markets Trustees, a community owned trust with the potential to invest in projects that promote social change and is a serving director of Irvinestown Trsutee Enterprise Company Ltd, an award winning, non profit taking social enterprise.
**Mr Ted Maye** is an ARC director and chair of the Community Partnership (36 voluntary groups that meet bimonthly). Mr Maye ensures public involvement is “real not rhetoric” in ARC, the service user voice is at the table at all times. Mr Maye is particularly engaged in the development and delivery of services to marginalised communities. Public involvement in ARC is paramount to the success and design of project delivery, our projects are shaped ‘with’ or ‘by’ members of the public rather than ‘to’,‘about’ or ‘for’ them. Whilst all of us are actual, former or indeed potential users of health and social care services, there is an important distinction to be made between the perspectives of the public and the perspectives of people who have a professional role in health and social care services.
**Wesley Knox** a highly experienced accountant , having spent 28 years with a local Structural Steel Engineering Company operating in International markets, fulfilling the role of Finance and Personnel Director. He has extensive knowledge in Quality Management Systems. Currently Finance Director and Company Secretary of Fisher Holdings (NI) limited a local Investment Company. Wesley is also Trustee of Irvinestown Fairs & Market Trustees.
**Andrew Magee** has been in legal practice since 2000. He has in recent years specialised in Family law - children and matrimonial. Andrew a trained mediator - civil and family - and is a member of Barrister Mediation Service.
**Anne Molloy** Having studied at St. Mary’s College in Belfast, after graduating, Mrs Molloy spent a year on sabbatical when she was president of the Students Union. Her first teaching job was at St. Aidan’s High School in Derrylin, where she spent a year before accepting a position at her old school in Irvinestown in 1984. She said: “I’ve always had a connection with my local community and I was delighted to get employment in Irvinestown.” She was subsequently appointed as vice-principal of the school for 14 years before becoming principal in 2017. Anne retired in 2023.Anne is involved in Parish work within Irvinestown and was a past recipient of the Margaret Wilson Award for voluntary endeavour. Anne has been a supporter of ARC activity since its inception and agreed to act as Trustee in 2022.
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## **ARC HEALTHY LIVING CENTRE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
**Edwina Read** is current principal of Irvinestown Primary school, she completed teacher training at Stranmillis College Belfast and graduated in 1990. Edwina has taught at Irvinestown Primary schools since 1992 and was appointed Vice-Principal in 1999 and Principal in 2017. Edwina has always been interested in developing the school, whilst keeping the child at the centre and has been a long time supporter of ARC services for children and families, she was nominated to the board at the AGM in 2022.
## _Relationship with related parties_
ARC HLC has a close relationship with Irvinestown Trustee Enterprise Company Ltd. (ITEC). Both organisations actively promote the well-being of the people of Irvinestown. ITEC provides ARC with essential gift aid; comparative to its surpluses created through non-profit taking economic development. Furthermore, ITEC provides invaluable inkind resources including corporate services support. Two of the directors of ARC HLC are currently also directors of ITEC. ITEC is landlord to the ACTIVE ALLSORTS Project and Cherish Creche / 2-year-Old based in the Market Yard.
## **Statement of trustees' responsibilities**
The trustees, who are also the directors of ARC Healthy Living Centre Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Auditor**
In accordance with the company's articles, a resolution proposing that Moore (NI) LLP be reappointed as auditor of the company will be put at a General Meeting.
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## **ARC HEALTHY LIVING CENTRE LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Disclosure of information to auditor**
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.
The trustees' report was approved by the Board of Trustees.
Terry Magee (Chairperson) | | **Trustee**
12 December 2025
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## **ARC HEALTHY LIVING CENTRE LIMITED**
## **INDEPENDENT AUDITOR'S REPORT**
## **TO THE MEMBERS OF ARC HEALTHY LIVING CENTRE LIMITED**
## **Opinion**
We have audited the financial statements of ARC Healthy Living Centre Limited (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice)
In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of our audit:
- the information given in the trustees' report for the financial year for which 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 the trustees' report has been prepared in accordance with applicable legal requirements.
- 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 respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- 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 accordance 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 report.
## **Responsibilities of trustees**
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
## **Extent to which the audit was considered capable of detecting irregularities, including fraud**
The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.
Based on our understanding of the charitable company and its operating environment, we determined that the most significant frameworks which have a direct impact on the preparation of the financial statements are those related to the reporting framework, (FRS 102, the Charities Act (Northern Ireland) 2008, The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, the Charity SORP and the Companies Act 2006). Additionally, we concluded that there are significant laws and regulations in relation to the company's charitable status and activities of which non-compliance may have a material effect on the financial statements.
We assessed the susceptibility of the charitable company's financial statements to material misstatement, including how fraud might occur, including evaluating management's incentives and opportunities to manage earnings or influence the reported results. From the results of our assessment, we determined that the principal risks of fraud relate to posting inappropriate journal entries and use of charity funds for purposes outside of restrictions imposed by the donor. In common with all audits under ISAs (UK), we are required to perform specific procedures to respond to the risk of management override.
- 14 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ARC HEALTHY LIVING CENTRE LIMITED**
## **Audit response to risks identified**
As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. Audit procedures performed by the engagement team included:
- We obtained an understanding of the charitable company's internal control systems in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the charitable company's internal 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 governance and the entity’s solicitors around actual and potential litigation and claims.
- Enquiry of entity staff to identify any instances of non-compliance with laws and regulations.
- Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud
- Reviewing minutes of meetings of those charged with governance
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
- We test the completeness of income to address the risk of fraud in revenue recognition.
- Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions that are unusual or outside the normal course of business.
- Auditing the risk of use of charity funds outside 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 and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment through collusion, forgery, intentional omissions, misrepresentations or the override of internal control.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
## Joy **John Bradley (Senior Statutory Auditor)**
For and on behalf of Moore (NI) LLP, Statutory Auditor Chartered Accountants 21/23 Clarendon Street Derry/Londonderry BT48 7EP 12 December 2025
- 15 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Current financial year**
**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2025**
**2025**
**2025**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
**14,146**
**-**
**7,664**
Charitable activities
**4**
**-**
**-**
**1,410,499**
Other trading activities
**5**
**97,091**
**-**
**44,988**
Investments
**6**
**26,446**
**-**
**-**
**Total income**
**137,683**
**-**
**1,463,151**
**Expenditure on:**
Raising funds
**7**
**81,687**
**-**
**-**
Charitable activities
**8**
**-**
**20,749**
**1,429,314**
**Total expenditure**
**81,687**
**20,749**
**1,429,314**
**Net income/(expenditure)**
**55,996**
**(20,749)**
**33,837**
Transfers between funds
**(6,355)**
**-**
**6,355**
**Net movement in funds**
**9**
**49,641**
**(20,749)**
**40,192**
**Reconciliation of funds:**
Fund balances at 1 April 2024
**1,021,131**
**687,948**
**232,722**
**Fund balances at 31 March 2025**
**1,070,772**
**667,199**
**272,914**|**Total**
**2025**
**£**
**21,810**
**1,410,499**
**142,079**
**26,446**
**1,600,834**
**81,687**
**1,450,063**
**1,531,750**
**69,084**
**-**
**69,084**
**1,941,801**
**2,010,885**|**Total**
**2024**
**£**
14,996
1,283,582
138,178
22,406
1,459,162
80,854
1,434,945
1,515,799
(56,637)
-
(56,637)
1,998,438
1,941,801|
|---|---|---|
All income and expenditure derive from continuing activities.
- 16 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Prior financial year**
**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2024**
**2024**
**2024**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
10,294
-
4,702
Charitable activities
**4**
-
-
1,283,582
Other trading activities
**5**
108,387
-
29,791
Investments
**6**
22,406
-
-
**Total income**
141,087
-
1,318,075
**Expenditure on:**
Raising funds
**7**
80,854
-
-
Charitable activities
**8**
**-**
21,613
1,413,332
**Total expenditure**
80,854
21,613
1,413,332
**Net income/(expenditure) and movement in funds**
60,233
(21,613)
(95,257)
**Reconciliation of funds:**
Fund balances at 1 April 2023
960,898
709,561
327,979
**Fund balances at 31 March 2024**
1,021,131
687,948
232,722|**Total**
**2024**
**£**
14,996
1,283,582
138,178
22,406
1,459,162
80,854
1,434,945
1,515,799
(56,637)
1,998,438
1,941,801|
|---|---|
- 17 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2025**_
||||**2025**|||**2024**||
|---|---|---|---|---|---|---|---|
||**Notes**|**£**||**£**|**£**||**£**|
|**Fixed assets**||||||||
|Tangible assets|**13**|||**863,682**|||888,174|
|**Current assets**||||||||
|Debtors|**14**|**89,913**|||47,079|||
|Cash at bank and in hand||**1,089,266**|||1,042,933|||
|||**1,179,179**|||1,090,012|||
|**Creditors: amounts falling due within**|**15**|||||||
|**one year**||**(31,976)**|||(36,385)|||
|**Net current assets**||||**1,147,203**|||1,053,627|
|**Total assets less current liabilities**||||**2,010,885**|||1,941,801|
|**The funds of the charity**||||||||
|Restricted income funds|**16**|||**272,914**|||232,722|
|Unrestricted funds - general||||**1,070,772**|||1,021,131|
|Unrestricted funds - designated|**17**|||**667,199**|||687,948|
|||||**2,010,885**|||1,941,801|
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
|The financial statements were approved by the trustees on 12 December 2025
‘\|The financial statements were approved by the trustees on 12 December 2025|The financial statements were approved by the trustees on 12 December 2025|
|---|---|---|
|~~|f)|_——|
|Terry Magee (Chairperson)
i
}
L
\|Terry Magee (Chairperson)
4
||Wesley Knox (Audit Committee Chairperson)
il
™
———|
|**Trustee**||**Trustee**|
Company registration number NI039643 (Northern Ireland)
- 18 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **STATEMENT OF CASH FLOWS**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Notes**
**Cash flows from operating activities**
Cash generated from/(absorbed by)
operations
**24**
**Investing activities**
Purchase of tangible fixed assets
Investment income received
**Net cash generated from investing activities**
**Net cash generated from financing activities**
**Net increase in cash and cash equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2025**
**£**
**£**
**31,220**
**(11,333)**
**26,446**
**15,113**
**-**
**46,333**
**1,042,933**
**1,089,266**|**2024**
**£**
**£**
(7,655)
(2,643)
22,406
19,763
-
12,108
1,030,825
1,042,933|
|---|---|---|
- 19 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **Charity information**
ARC Healthy Living Centre Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 116 /122 Sallyswood, Irvinestown, Co Fermanagh, BT94 1HQ.
## **1.1 Basis of preparation**
The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended by "Amendments to FRS 102 - Triennial Review 2017 - Incremental improvements and clarifications" for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure on charitable activities includes the costs services undertaken to further the purposes of the charity.
Cost of raising funds comprise the costs associated with generating donations and fundraising income.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
- 20 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings 4% reducing balance Fixtures and fittings straight line over 5 years Computers straight line over 3 years Health Village 4% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
- 21 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
**(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Taxation**
The company is a charity and is recognised as such by HM Revenue & Customs under the charity tax reference XR 46779. As a result, there is no liability to taxation on any of its income.
## **1.11 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.12 Capital Grants**
Income from capital grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Capital grants in relation to the Health Village are categorised as a designated fund. Depreciation is subsequently charged against the fund each year equivalent to the rates charged on the relevant assets in question.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 22 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **3 Income from donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2025**|**2025**|**2025**|**2024**|**2024**|**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Donations and gifts|**14,146**|**7,664**|**21,810**|10,294|4,702|14,996|
## **4 Income from charitable activities**
||**Restricted**|**Restricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Operation of healthy living projects**|||
|Grant funding|**1,410,499**|1,283,582|
## **Grant funding analysis**
||**Operation of**|
**Operation of**|
|---|---|---|
||**healthy living**|
**healthy living**|
||**projects**|**projects**|
||**2025**|**2024**|
||**£**|**£**|
|Dept Education - HSCB - Cherish|**1,100,224**|1,001,727|
|PHA - ARC core & Edge|**131,302**|110,981|
|PHA - De Paul - Solace|**119,442**|103,596|
|WHSCT - Access & Solace ENRA|**40,459**|37,539|
|Community Food Initiative - SECAD Partnership|**7,168**|7,923|
|NI Housing Executive|**-**|10,000|
|Other|**11,904**|11,816|
||**1,410,499**|1,283,582|
- 23 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **5 Income from other trading activities**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Active Allsorts
**88,627**
**-**
SSAVI
**1,163**
**-**
Solar Panel/Biomass
income
**1,938**
**-**
Room hire
**5,363**
**-**
Programme facilitation
**-**
**44,988**
Other trading income
**-**
**-**
Other trading activities
**97,091**
**44,988**|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
**88,627**
86,914
-
**1,163**
12,105
-
**1,938**
1,968
-
**5,363**
4,900
-
**44,988**
-
29,791
**-**
2,500
-
**142,079**
108,387
29,791|**Total**
**2024**
**£**
86,914
12,105
1,968
4,900
29,791
2,500|
|---|---|---|
|||138,178|
## **6 Income from investments**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Interest receivable|**26,446**|22,406|
The charity's investment income arises from interest bearing deposit accounts.
## **7 Expenditure on raising funds**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Fundraising and publicity**|||
|Active Allsorts|**75,866**|63,689|
|SSAVI|**5,821**|17,165|
||**81,687**|80,854|
- 24 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **8 Expenditure on charitable activities**
|||**Operation of**|**Operation of**|
|---|---|---|---|
|||**healthy**|**healthy**|
|||**living**|**living**|
|||**projects**|**projects**|
|||**2025**|**2024**|
|||**£**|**£**|
||**Direct costs**|||
||Staff costs|**1,093,273**|1,008,416|
||Depreciation and impairment|**35,234**|33,972|
||Other Staff Costs|**58,399**|45,675|
||Programme and Activity Costs|**86,192**|132,257|
||Property Costs|**77,080**|83,356|
||Office,IT and administration accounts|**51,115**|84,071|
||Consulting and professional fees|**37,441**|38,910|
||Sundry Expenses|**11,329**|8,288|
|||**1,450,063**|1,434,945|
||**Analysis by fund**|||
||Unrestricted funds - designated|**20,749**|21,613|
||Restricted funds|**1,429,314**|1,413,332|
|||**1,450,063**|1,434,945|
|**9**|**Net movement in funds**|**2025**|**2024**|
|||**£**|**£**|
||The net movement in funds is stated after charging/(crediting):|||
||Depreciation of owned tangible fixed assets|**35,824**|34,562|
## **10 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **11 Employees**
The average monthly number employees during the year was:
||**2025**|**2024**|
|---|---|---|
||**Number**|**Number**|
|Average number of staff employed|**58**|59|
- 25 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**11**
**Employees**
**Employment costs**
Wages and salaries
Social security costs
Other pension costs
There 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:
Aggregate compensation|**(Continued)**
**2025**
**2024**
**£**
**£**
**962,261**
961,711
**55,786**
55,970
**55,590**
55,426
**1,073,637**
1,073,107
**2025**
**2024**
**£**
**£**
**269,404**
263,826|**(Continued)**
**2025**
**2024**
**£**
**£**
**962,261**
961,711
**55,786**
55,970
**55,590**
55,426
**1,073,637**
1,073,107
**2025**
**2024**
**£**
**£**
**269,404**
263,826|
|---|---|---|
|||1,073,107|
|||**2024**
**£**
263,826|
## **12 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
|**13**
**Tangible fixed assets**
**Freehold land**
**and buildings**
**Fixtures and**
**fittings**
**£**
**£**
**Cost**
At 1 April 2024
420,346
290,045
Additions
1,440
7,040
At 31 March 2025
421,786
297,085
**Depreciation and impairment**
At 1 April 2024
230,305
280,194
Depreciation charged in the year
7,063
2,248
At 31 March 2025
237,368
282,442
**Carrying amount**
At 31 March 2025
**184,418**
**14,643**
At 31 March 2024
190,041
9,851|**Computers Health Village**
**£**
**£**
157,262
982,216
2,853
-
160,115
982,216
151,573
299,624
5,764
20,749
157,337
320,373
**2,778**
**661,843**
5,690
682,592|**Total**
**£**
1,849,869
11,333|
|---|---|---|
|||1,861,202|
|||961,696
35,824|
|||997,520|
|||**863,682**|
|||888,174|
- 26 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **13 Tangible fixed assets**
## **(Continued)**
116 - 122 Sallyswood, Irvinestown used by the ARC Healthy Living Centre is leased from ITEC and if the charity was unable to deliver its charitable objectives, the building would return to the leaseholder, ITEC.
The Department of Agriculture and Rural Development has provided financial assistance for the construction of the Health & Care Village and has taken a legal charge over the specified land and building as security for a 10 year period effective from 15th July 2015.
## **14 Debtors**
|**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income
**Creditors: amounts falling due within one year**
Accruals and deferred income|**2025**
**£**
**80,796**
**9,117**
**89,913**
**2025**
**£**
**31,976**|**2024**
**£**
39,412
7,667|
|---|---|---|
|||47,079|
|||**2024**
**£**
36,385|
## **15 Creditors: amounts falling due within one year**
## **16 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|ARC HLC
Cherish Sure Start
Solace
Edge
ARC Youth
ACCESS
Chit Chat|**At 1 April**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
**£**
**88,887**
**148,252**
**(136,711)**
**78,810**
**1,100,224**
**(1,102,312)**
**15,660**
**128,604**
**(123,475)**
**11,281**
**43,974**
**(38,409)**
**4,681**
**5,104**
**-**
**30,556**
**36,479**
**(28,377)**
**2,847**
**514**
**(30)**
**232,722**
**1,463,151**
**(1,429,314)**|**Transfers**
**At 31 March**
**2025**
**£**
**£**
**-**
**100,428**
**6,355**
**83,077**
**-**
**20,789**
**-**
**16,846**
**-**
**9,785**
**-**
**38,658**
**-**
**3,331**
**6,355**
**272,914**|**Transfers**
**At 31 March**
**2025**
**£**
**£**
**-**
**100,428**
**6,355**
**83,077**
**-**
**20,789**
**-**
**16,846**
**-**
**9,785**
**-**
**38,658**
**-**
**3,331**
**6,355**
**272,914**|
|---|---|---|---|
||||**272,914**|
- 27 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**16**
**Restricted funds**
**Previous year:**
ARC HLC
Cherish Sure Start
Solace
Edge
ARC Youth
ACCESS
Chit Chat|**At 1 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
**£**
144,881
125,710
(181,704)
87,750
1,001,727
(1,010,667)
48,940
110,976
(144,256)
10,009
43,401
(42,129)
1,979
2,702
-
31,573
33,559
(34,576)
2,847
-
-
327,979
1,318,075
(1,413,332)|**(Continued)**
**Transfers**
**At 31 March**
**2024**
**£**
**£**
-
88,887
-
78,810
-
15,660
-
11,281
-
4,681
-
30,556
-
2,847
-
232,722|
|---|---|---|
## **ARC Healthy Living Centre**
A range of early and upstream interventions are delivered through the ARC. Currently we deliver: community pharmacy service, smoking cessation, sexual health services, drug and alcohol education and treatment services.
## **Cherish Sure Start**
Sure Start Crèche offers children between the ages of 0 and 4 an opportunity to reach their full potential through play, in a caring and stimulating environment. Our aim is to improve the well-being of life opportunities for young children aged under 4 through better health, childcare, play and educational programmes, from the moment of conception.
## **Solace**
Supportive Opportunities for Living with Addiction in a Community Environment – befriending/advocacy support service aiming to reduce harm, caused by chronic addiction, to individuals, families, and communities.
## **Edge**
Work with children from 5 to 16 who are exposed to the impacts of anti-social behaviour, low self-esteem etc. This project will work directly with these children to help improve their opportunities to fulfil their potential in life.
## **ARC Youth**
Summer scheme delivered during non-term time to provide programmes and activities for young children.
## **ACCESS**
The Arc Child Contact Centre provides a safe, friendly and neutral place where children of separated families can spend time with the parent they no longer live with and sometimes other family members.
## **Chit Chat**
Friendly telephone/alert service. Looks to enable older people on pro-actively participating in improving quality of community life. The project aims to promote independent living and reduce isolation.
- 28 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **17 Unrestricted funds - designated**
These are unrestricted funds which are material to the charity's activities.
|ARC Health & Care Village
**Previous year:**
ARC Health & Care Village|**At 1 April**
**2024**
**Resources**
**expended**
**At 31 March**
**2025**
**£**
**£**
**£**
**687,948**
**(20,749)**
**667,199**
**At 1 April**
**2023**
**Resources**
**expended**
**At 31 March**
**2024**
**£**
**£**
**£**
709,561
(21,613)
687,948|
|---|---|
ARC Health & Care Village fund is the value of unrestricted funds represented by funding received for capital expenditure in relation to the Health & Care Village. The designated funds balance is equivalent to the depreciated historic cost of the capital expenditure. A sum equivalent to the depreciation charge on the building will be allocated each year to the designated fund, until it is fully amortised.
## **18 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|General funds
**Previous year:**
General funds|**At 1 April**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
**£**
**1,021,131**
**137,683**
**(81,687)**
**At 1 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
**£**
960,898
141,087
(80,854)|**Transfers**
**At 31 March**
**2025**
**£**
**£**
**(6,355)**
**1,070,772**
**Transfers**
**At 31 March**
**2024**
**£**
**£**
-
1,021,131|
|---|---|---|
- 29 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **19 Analysis of net assets between funds**
|**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2025**
**2025**
**2025**
**£**
**£**
**£**
**At 31 March 2025:**
Tangible assets
**140,119**
**667,199**
**56,364**
Current assets/(liabilities)
**930,653**
**-**
**216,550**
**1,070,772**
**667,199**
**272,914**
**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**At 31 March 2024:**
Tangible assets
140,710
687,948
59,516
Current assets/(liabilities)
880,421
-
173,206
1,021,131
687,948
232,722|**Total**
**2025**
**£**
**863,682**
**1,147,203**|
|---|---|
||**2,010,885**|
||**Total**
**2024**
**£**
888,174
1,053,627|
||1,941,801|
## **20 Contingent Liabilities**
Certain grants received and receivable may become repayable to the funder if the charity is no longer able to meet the conditions under which they were awarded. Due to the nature of these contingencies it may not be possible to quantify the potential financial effect or give an indication of the timing as to the liabilities that may arise.
## **21 Events after the reporting date**
There have been no significant events affecting the charity after the reporting date.
## **22 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
## **23 Non-audit services provided by auditor**
In common with many businesses of our size and nature we use our auditor to assist with the preparation of the financial statements.
- 30 -
## **ARC HEALTHY LIVING CENTRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**24**|**Cash generated from/(absorbed by) operations**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||Surplus/(deficit) for the year|**69,084**|(56,637)|
||**Adjustments for:**|||
||Investment income recognised in statement of financial activities|**(26,446)**|(22,406)|
||Depreciation and impairment of tangible fixed assets|**35,824**|34,562|
||**Movements in working capital:**|||
||(Increase)/decrease in debtors|**(42,834)**|31,049|
||(Decrease)/increase in creditors|**(4,408)**|5,777|
||**Cash generated from/(absorbed by) operations**|**31,220**|(7,655)|
|**25**|**Analysis of changes in net funds**|||
The charity had no material debt during the year.
- 31 -