Company Registration No. N1035373
ACCESS EMPLOYMENT LTD
ANNUAL REPORT
AND Fll¥ANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
NI Cbarity Commission Number- NIC100987

ACCESS EmPLOyTr￿NT LTD
CONTENTS
Page
Directorsj Annual Rtport
St*temeDt of Directors, responsibilities
10
ludependent Auditors. report
11-14
Slatsmellt8 of IID8ndfdl activitie8
15
Balao¢e sbeel
16
Statement of Casb Flow8
17
Note8 to the tIDanciAI statsments
1&27

ACCESS EMPLOYMENT LTD
DIRECTORS, ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2024
The Directors of the Charity are pleased to present their report and the audited financial statements for the year
ended 31 July 2024. The Charity have adopted the provisions of the Statement of Recommended Practice
(SORP) "Accounting and Reporting by Charities" (FRS102) in preparing the annual report and financial
statements of the Charity.
Principal activities and objectives
The objective of the Charity IS to assist people with learning disabilities or physical, sensory, or other
impairnient, mental ill health or who are vulnerable due to social or economic circumstances, through the
provision of advice, inforn]ation and support in order to gain access to employment, education, economic,
health, housing, leisure, social welfare and other services on the same basis as others without such
disadvantages. This is achieved through th¢ operation of a Social Firn] which provides training, work
experience and sustained employment for people with mental ill health. learning disability and others from a
disadvantaged background.
The Social Firni has the following activities which provide training, work experience and employment as well
as providing sustainable income:
Packa
in
& Assembl
AEL packages prodiicts for other companies as well as packaging its own products for sale on-line and also
manufactures and prepares product samples lor some of Northern Irelands top Companies including K-Rend
& Spirit.
Lunchbox Café
Located on-site the café has a 5-star rating from Environmental Health and a 5-star rating from Facebook with
both sit in, takeaway and delivery options available.
Online Sho
Under the registered brand name, Candyrush AEL repackages goods which are imported from around the
world and sells them online. Our product range includes Party Bags, Envelopes, Confectionery and Craft
Products.
acili
Hire
Centrally located in Larne Town Centre th¢ Larne Community Hub, makes the ideal location for group
meetings, training courses, special events, displays, fairs, car boot sales etc,
Burn Allotments Communi
Shed & Garden Centre
The Naggy Burn project encompasscs our Community Shed, Allotments and Garden Centre.
Each of these 3 projects dovctail with the other to offer a range of activities that provide social and physical
interactions aimed at proinotin8 health and wellbein
within the local community. Service users can siniply
rent an allotment and grow their own produce with t
e widely recosnised benefits of being outside, working
with nature. producing food and saving money; whilst the Community Shed offers an opportunity to try new
things, increase skills and meet new friends with similar interests. Both elements are critical in terms of
breaking down social isolation and tackling loneliness.
The Naggy Burn Garden Centre opened during summer 2020. Commercial activity has increased, and it now
sells a variety of plants, seeds, compost, shrubs, tools and hanging baskets as well as providing a delivery
service.
Create Gifts
Launched in 2022, AEL personalises products and giftware with logos and messages using our laser engraver.
Our website is being developed to further promote Create Gifts to both personal and corporate custotners.

ACCESS EMPLOYMENT LTD
DIRECTORS, ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2024
Our Charitable activities offer the following programmes:
Transitions Pro
amme
School
ilsa
ed 15-25
The Transitions Programme is a job coaching programme facilitating early intervention with school aged
young people. The primary focus is to better prepare young people to transition from school into adulthood,
progress to the world of work and be active citizens in their communities.
PROSPER
This prO￿amMe is for anyone who is economically inactive aged 16+, who requires support to gain
employment and or enter long-terni volunteering or further education. AEL is part of a consortium of 5 other
organisations, delivering this programme under UKSPF. Th¢ progTamm¢ commenced in April 2023 and is
funded until end March 2025.
As part of the programme AEL will support trainees to gain work experience, develop their skills and
confidence, reduce isolation, and build towards a positive pathway for their future.
ortunities throu
hAEL
ed 18 + referred throu
h NHSCT
Individuals who have been diagnosed with a learning disability and have been approved for receipt of
eomrnunity-based day services, through the Northern Health and Social Care Trust, can ask about coming
along to AEL to volunteer 1- 3 days per week. This helps them to gain work experience, boost their skills and
confidence. It may also help them to think about possible work or volunteering opportunities, before deciding
on their next steps.
Life Pro
ramme
Promotin
a Life
f Ind¢
endence Fulfilinent & Ex
eriences
The LIFE Programme offers bespoke support which ensures trainees have choices in how they spend their day.
who they spend it with. and the types of activities offered. We aim to share what's important to them, by
developing a person-centred support and action plan that will set realistic goals and encourage the development
of each trainee. LIFE will promote their physical, mental, and social health and enhance their quality of life.
Social Club
AEL also offers a fun packed fortnightly social club, with approximately 30 members attending each session.
This club provides a safe and supportive environment for those with additional needs to come together and
enjoy social and recreational activities, go on outings, develop new skills and meet new friends. The club is
open to everyone. aged 16+ from the MEA council area.
Heroes+
Is a Youth programme funded by Peace Plus until February 2028 and run in partnership with Mencap (lead
partner) incredABLE, Can Advocacy Network, Bcam, Volunteer Now and AEL
The programme focuses on key youth work themes such as:
Personal Development
Good Relations
Citizenship
Employability Skills
Positive Progression
It aims to promote and inspire participants, aged 14 - 24 who have additional needs, from different
baCk￿oundS to build, maintain and manage strong positive relationships and collective id¢ntities, developing
their potential and providing safe spaces for th¢m to contribute to building an inclusive and cohesive society.

ACCESS EMPLOYIWIENT LTD
DIRECTORS9 ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2024
Public Benefit
In shaping the Charity's objectives, the Directors have considered the Charity Commission Nl's guidance on
public benefit including the Commission's 'Public Benefit Reporting, document CCNI PBRI.
The direct benefit which flows from this is that disadvantagcd people are provided with support to acccss
further training and employment opportunities, thus enhancing their lifestyle and quality of life and allowing
them to operate more effectively in the community.
Acbievements & Performance
Trainees have now returned to pre-covid service levels and are sampling work experience opportunities across
all business areas. We have seen a marked increase in trainees social, communication, attitude to work,
independence and skills and experience levels this year, compared to the same period last year. This is a direct
result of services returning to pre-covid levels and our services adapting to meet trainees where they were in
ternis of the supports, they require.
At 3 ijt July 2024 the Charity was providing on average 73 training places to 35 individuals each week as well
as mentoring an additional I l individuals outside of AEL.
This year we have achieved and delivered the following:
ualifications
OCN Level I
Level 2 Em
abili
Level 2 Vocational Skills - Customer Care
Level 2 Vocational Skills- Team Work Skills
Level I Pro
ssion to Em
ment
Level I Inde
endent Travel
Level l Food H
iene
Level I World Host Customer Care
Level I Vocational Skills- Child D¢v¢lo
Level I Vocational Skills Animal Care
Level I Vocational Skills
Exploring Enterprise &
Skills for Garden Horticulture
TOTAL
Awarded
ualific&tlODS
19
ment
19
67
Pro
ression Pathwa
ment
Lon
tenn volunteerin
Further Education
Number
Whilst AEL prides itself in having a mixed ability workforce and continues to create sustainable employment
opportunities, links havc also been established and maintained with local employers via our Inclusive
Employer Charter, which ￿CogniseS those employers who provide work tours, placements, and
employmentlvolunteeiing opportunitics to our trainces, enabling them to reach their full potential outside of
AEL and demonstrating theii own corporate, social responsibility. We are delighted that th¢s¢ employers have
continued to engage with us via the charter, and we continue to see a rise in external work placements and
tours being offered.

ACCESS EMPLOYMENT LTD
DIRECTORS, ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2024
To end July 2024 employers have facilitated 6 external work placements ranging from ground maintenance to
retail to mechanics. There has also been a total of 6 external work tours, across a variety of business sectors.
including haulage, retail, catering, sport and fitness and ground maintenance. Personal development and
monitoring of soft outcomes are also a key element of the Charity's training programmes. At 31° July 2024
our distance travelled assessment of trainees revealed the following.
Soft Skill Are
Confidence/S¢lf Belief
Social/Friendshi
in
Skills
Skills & Ex
erience
Communication Skills
Health Lifes
Attitude to Work
endence & Reliabili
Percenta
62.5 /.
e Increase
87.5 /.
50/.
Inde
Flnancial review
The Charity recorded a net deficit of {£88,378) for the year. When added to reserves brought forward the totsl
reserves on 31 July 2024 are £433,456. As explained in the accounting policies the Charity's funds are
nornially either restricted or unrestricted.
The main funding streams of the Charity are its social enterprise activities in Packaging and Assembly, Online
Retail, Giftware (Create Gifts), Rental, Lunchbox Café. Community Allotments and Naggyburn Garden Centre
which together account for 680/0 of the charity's income. These activities support the Charity's training
programmes for adults with disability and disadvantage. The Board have considered the risks involved in all
our social enterprise activities and are agreed that the desired outcomes are of supporting sustainable disability
employment and creating unrestricted revenue thereby reducing dependency on grant funding which is in line
with the Charity's core alms and objectives. The Board will ensure that action is taken to reduce or mitigate
losses in any of the social enterprise activities including ceasing loss making activities.
The legacy from the COVID 19 pandemic as well as the cost-of-living crisis are both making an impact on the
activities of the charity as well as its ability to creatc and maintain meaningful businesses. The Board and
Senior Management continue to seek to ensure that activities are making a financial and social contribution to
thc charity. Recent UK Government Budget announcements relating to National Minimum Wage and
Employer National Insurance contributions will have an impact on the Charity.
Reserves Policy and Going Coneern
At 31 July 2024 the Charity held £433,456 in unrestricted reserves and £nil in restricted reserves. The current
unrestricted reserves of £433,456 include an amount of £147,546 which only be r¢alised by disposing of
tangible fixed assets. The Charity therefore has free reserves of £285,91 O. It is the current policy of the Charity
to seek to maintain unrestricted funds, which are the free reserves of the Charity, at a level which equates to
between three and six months of resources expended on activities outside of funded projects costs. During the
year 31 July 2024 this equated from £219,314 to £438,628.
The Directors consider that adequate resources continue to be available to fund the activities of the Charity for
the foreseeable future and are of the view that the Charity is a going concern.

ACCESS EMPLOYMENT LTD
DIRECTORS, ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2024
Plans for future periods
AEL has a three-year Strategic Plan and a Risk Register to guide its activities. The Board and Senior
Management Team continue to focus on strengthening and developing business growth. We continue to seek
business activities which offci inclusion and experience for our service users.
Although AEL were fortunate to secure funding through UKSPF, following the end of ESF, the new funding
is for a short 2-year period to 3 l March 2025 and funding continues to be a major concern for AEL and the
community and voluntary sector as a whole. We ar¢ working closely with our colleagues across the sector to
lobby for support to maintain vital programmes as well as seeking funds where possible to bridge any gaps in
service (working with statutory agencies and sources of grant funding).
Structure, Governaoce & Management
Access Employment Limited is a company limited by guarantee governed by its Memorandum and Articles of
Association dated 21 December 1998 and amended to allow for current governance arrangement on 25th
September 2014 and the liability of each member is limited to an amount not exceeding £1. It has been granted
charitable status by HM Revenue and Customs and is registered with the Charity Commission of Northern
Ireland.
The Directors who also act as Charity trustees are under Charity law legally responsible for the control,
management and administration of the Charity.
At 31 July 2024 the Board of Directors consisted of eight members being a Chair, Vice Chair and six other
members. Three of the members are male and five are female. The Board of Directors meet regularly. at
intervals not exceeding three months. During the year 2 Directors retired and 3 new Directors were appointed.
A new three year plan (2024-2027) was adopted as part of our Vision 2030. this has three k¢y objectives -
Sustainable Financial Growth and Business Success, New Business and Development Opportunities, and
Develop People and Organisation, Annual Operational Plans and Budgets are set to enable the Board to
monitor progress against key perforn)anc¢ indicators. The Board continually monitors the financial
perforniance (and net contributions) of all the social enterprise activitl¢S.
Access Employment Limited has forty six employees as at 31 ￿ July 2024 and in fulfilment of the strategic plan
and in line with the Charity's objectives has delegated to the Chief Executive, assisted by colleagues on the
Senior Management Team, responsibility for the day to day operation and management of the Charity
Ternis and conditions of the contracts of employment of employees of the Charity are deterniined by the
Directors. The pay of all staff including senior management is reviewed annually and nomially increased in
accordance with average earnings. The NJC pay scales are used as the remuneration benchmark for Senior
Management.
Appointment of Directors
The Board has adopted a protocol for the appointment of new Directors based on a framework of desired skills
and expcrience and seeking to meet skills gaps or address priority areas. The Board has carried out an external
process to identify and recruit Directors to rcplace those due to retire as well as filling vacancics to ensure
continuity and the availability of appropriate skills.

ACCESS EMPLOYMENT LTD
DIRECTORS? ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2024
Director induction and training
New Directors are provided with a tailored induction which includes background on the Charity, its current
activities (including visits to operations), strategic and annual business plans, policies and financial position
as well as roles and responsibilities of the Board. Ongoing training is provided for all Board members as
required as part of annual business plan activities.
Relatsd Parties
None of th¢ Directors r¢¢¢ive remuneration or other benefit from their work within the Charity.
Rigk Management
The Directors identify the major risks to which the Charity is exposed each financial year when pr¢paring th¢
annual business plan, in particular those related to the operations and finances of the Charity. The Directors
then review any major risks which have been identified and establish systems to mitigate those risks. The
Charity is satisfied that the systems are in place to mitigat¢ their exposure to the major risks which have been
so identified and reviewed.
The Board has examined the major risks which the Charity faces and confirms that policies and procedures
have been established so that the necessary steps can be taken to lessen these risks.
Environmental Matters
The Charity recognises its corporate responsibility to carry out its operations while minimising environmental
impacts. The Board's continued aim is to comply with all applicable environmental legislation, prevent
pollution and reduce waste wherever possible.
The Charity will actively pursue methods of reducing its carbon footprint.

ACCESS EMPLOYMENT LTD
DIRECTORSY ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2024
Reference & Administrative Details
Charity number:
HMRC charity number:
Company number:
Registered Office:
NIC100987
NIOOI 52
N1035373
32-34 Pound Stree( Larne, Co Antrim, BT40 1 SQ
Our Advisors
Auditors:
Harbinson Mulholland Chartered Accountants and Statutory Auditors,
6th Floor, East Tower, Lanyon Plaza, 8 Lanyon Place, Belfast, B TI 3LP
Danske Bank, Donegal Square West, Belfast, BTI 6JS
BLM, 51 Adelaide Street. Belfast, BT2 8FE
BAnkers:
Solicitors:
Directors
The Directors of the charitable company are its trustees for the purpose of Charity Law.
The Directors serving during the year and since the year end were as follow5:
Hazel Bell (Chair)
Grace Nesbitt (Vice Chair) (retired 25101124)
Alison Allen (appointed 28111124)
Maureen Hanvey (retired 25101124)
Audrey Murray (Vice Chair froTn 25101 /24)
Christine Barnhill (appointed 25104124)
Joanne Liddle (appointed 25101124)
Clara Van Es (appointed 25104124)
Andrew Clenaghan
Jan Mcmaster (resigned 16112124
Trevor Ringland
Senior MADagement Personnel
Chief Executive
Head of Services
Head of Business
Laura Steele
Lorraine Black
Jackie Reid
Acknowledgements
The Board would like to thank all those bodies which have provided financial assistance in the last year. Their
support has been essential to maintaining a varied programm¢ of dcvelopment and training for OUT beneficiaries
which we would othenvise be unable to provide. Grants and donations that were received are set out in note
2 of the financial statements.
The Directors also acknowledge, with gratitude, the dedication and professionalism of its staff upon which it
is wholly dependent for the Charity's success.
This report has been prepared in accordance with the special provisions relating to small companies within
Part 15 of the Companies Act 2006.
By order of the Board
Mrs 11
Director
16 January 2025

ACCESS EMPLOYMENT LTD
STATEMENT OF DIRECTORS, RESPONSIBILITIES
FOR THE YEAR ENDED 31 JULY 2024
Directors, Responsibilities in relation to the financial statements
The Company Directors (who are also charity trustees of Access Employmcnt Ltd) are responsible for
preparing a Directors, annual report and financial ststernents in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Directors to prepare the financial statements for each year which give a true and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources including the income and expenditure of the organisation for that period. In preparing the financial
statements, the Directors are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP:
make judgements and accounting 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.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the organisation will continue in business.
The Directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the organisation and to enable them to ensure that the fInancial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the organisation
and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Directors are responsible for the maintenance and integrity of the CO￿rat¢ and financial information
included on the charitable company's website. Legislation in the United Kingdom governing the preparation
and dissemination of the financial statements may diff¢r from legislation in other jurisdictions.
StAlement of disclosure to auditors
So far as the Directors are aware at the time of approving the Directors annual report:
there is no relevant infonnation, being inforniation needed by the auditor in connection with preparing
their report, of which the charitable company's auditors are unaware, and
the Directors, having made enquiries of fellow Directors and the charitable company's auditor that
they ought to have individually taken, have each taken all steps that helshe is obliged to take as a
director in order to make themselves aware of all relevant audit inforn]ation and to establish that the
auditor is aware of that inforniation.
By order of the Board
Mr¥ St
Director
16tb January 2025
10

ACCESS EMPLOYMENT LTD
INDEPENDENT AUDITORS, REPORT
TO THE MEMBERS OF ACCESS EMPLOYMENT LIMITED
Opinion
We have audited the financial stat¢ments of Access Employment Limited (th¢ 'Charity') for th¢ year ended 31
July 2024 whTch comprise the statement of financial activities, the statement of financial position, the statement
of cash flows and the notes to the financial statements. includiiig significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom
Acwunting Standards, including FRS 102 The Financial Reporting Siaiidard applicable in (he UK and
Repz4blic oflreland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statsments:
give a true and fair view of the state of the charitable company's affairs as at 31 July 2024 and of its
incoming resources and application of resources, for the year then ended.
hav¢ been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice. and
have been prepared in accordance with the requirements of the Cornpanies Act 2006.
Basis for oplnlon
We conducted our audit Tn accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsi bilities un(kr those standards are further des¢ribed in the Auditor's responsibilities
for the audit of the financial statements seclior] of our report. We air independ¢nt of the Charity in a¢¢ordance
with the ethical requirements that are relevant to our audit of the financial statenients 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 sutricient and appropriate to provid¢ a
basis for our opinion.
Conclu8ions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to
report to you were:
the directors, use of the going Concern basis of accounting in the preparation of the financial statements is
not appropriate,. or
the directors have not disclosed in the finan¢i81 statements any identified mat¢rial uncertainties that may
cast significant doubt about the group's or the parent company's ability lo ¢ontinu¢ to adopt the going
¢on¢¢rn basis of accounting for a period of at least twelve months from the date when the financial
statements are authorised for is5U¢.
Other illformAtion
The other information comprises the information included in the Directors, Report, other than th¢ financi&l
statem￿tS and our auditor's report thereon. The directors are responsibl¢ for the other inforniation. Our
opinion on the financial statements does not cover the other information and, except to the extent otherwise
explicitly stated in our repor( we do not express any fomi of &ssurancc conclusion thcreon,
In connection with our audit of the ftnancial statements, our Tesponsibility IS to read the other infornlation and,
in doing so. consider whethcr the other inforniation is materially inconsistent with the financial statements or
our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such
material inconsistencies or apparent material misstatements, we are required to deterniine whether there is a
material misstatement in the financial statements or a material misstatement of the other inforniation. If, based
OD the work we have perfortned. w¢ conclude that there is a material misstat¢ment of this other inforniation.
we are required to report that fact. We have nothing to report in this regard.

ACCESS EMPLOYMENT LTD
INDEPENDEIYT AUDITORS, REPORT
TO THE MEMBERS OF ACCESS EMPLOYMEI¥4T LIMITED
OpinSons on other matters prescribed by the Companies Aet 2006
In our opinion. based on the work undertaken in the course of our audit:
the information given in the Directors, reporL which includes the directors, report prepared for the purposes
of company law, for the financial year for which the financial ststements are prepared is consistent with the
financial statements; and
the directors, report included within the Directors, report has been prepared in accordance with applicable
legal requirements.
l¥tstters on which we are requlred to report by exception
In the light of th¢ knowledge and und¢rstanding of the Charitable company and its enviTonment obtained in
the course of the audit. we hav¢ not identified mat¢rial misstatem¢nts in th¢ Slrat¢gi¢ Report and the Directors,
R¢port.
We have nothins to T¢POrt in respect of th¢ following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if. in our opinion:
adequate accounting records h8ve not been kept or returns adequate for our audit have not been
r¢¢eived from branche5 not visited by us. or
the financial statements are not in agreement with the accounting records and returns; or
certain discl05ures of trustees, remuneration specified by law are not made; or
we have not received all the inforniation and explanations we require for our audit.
Responslbilities of Directors
A5 explained tnore fillly in the statement of Directors, responsibilities, the Directors 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 Directors dct¢rniine is necessary to enable the preparation of financial ststement5 that
are free from material misstatement, whether due to fraud or error.
In preparing the financial statem¢nts, the Directors 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 Direclors either intend to liquidate the charitable company or to cease
operations. or have no realistic alt¢rnative but to do so.
Auditor's responsibllitles for the audil of tbe tlnanciAI statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatemenL whether du¢ lo fraud or error, and to issue an auditor'5 report that includes our
opinion. R¢asonabl¢ assurance is a high level of assuran¢¢ but is not a guarantc¢ that an audit conductd in
accordance with ISAS (UK) will always detect a material fflisslatem¢nt wh¢n it exists.
Misstatement5 can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably b¢ ¢xpe¢ted to influ¢nce the ¢¢onornic decisions of users taken on th¢ basis of these
financial statements.
A further description of our responsibilities 15 availabl¢ on th¢ Financial Reporting Council's website at.. http
1lwww.frc.org.uklauditorsTesponsibilities. This description fornis part of our auditor's report.
12

ACCESS EMPLOYMENT LTD
INDEPENDENT AUDITORSY REPORT
TO THE MEMBERS OF ACCESS EMPLOYMENT LIMITED
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities.
including fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured that the engagemert team collectively had the appropriate
competence, ¢apabiliti¢s and skills to identify or Tecognise non-compliance with applicable laws and
r¢gulations'
we identified the laws and regulations appllcable to the company through discussions with dir¢ctors
andlor senior manag¢ment. and from our commercial knowledge and experience of the sector.
We focused on specific laws and r¢gulation$ which we considered may have a direct material effect on the
financial slatements or the operations of the company. including Companies Act 2006, taxation legislation.
data protection. anti4)ribery, employment, environmental and health and safety legislation
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and insp¢cting legal correspondence; and
identified laws and regulations were communicated within the audit team regularly and the team
remaincd alert to instance5 of non-compliance throughout the audit.
We ass¢ssed the susceptibility of the company's financial statements to material misstatement, including
obtaining an und¢rstanding of how fraud might occur, by:
making enquiries of tnanagemenl a5 to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud. and
considering the internal controls in place to mitigate risks of fraud and non-cornpliance with laws and
regulations;
To address the risk of fraud through management bias and override of wntrols, we:
p¢rfornied analjtical procedures to identify any unusual or unexpected relationships.
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in detemiining the accounting estimates set out
in Note 2 were indicative of potential bias: and
investigated thc rationalc behind signifjcant or unusual transactions,
In response to the risk of irregularities 8nd non-complianc¢ with laws and ￿gUlations. we designed procedures
which included, but were not limited to..
agreeing fInancial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance.
enquiring of management as to actual and potential litigation and cl&irns' and
reviewing corr¢spondence with HMRC and th¢ company's legal advisors.
There are inherent limitations in our audit proc¢dures dcscribed above. The ￿ore removed that laws and
regulations are from financial transactions, the less likely it is that we would become aware of non-compliance.
Auditing standards also limit the audit procedures required to identify non-compliance with laws and
regulations to enquiry of the directors and other management and the inspection of regulatory and l¢gal
correspondenc¢. if any.
Material tnisstatement5 that arise due to fraud can be harder to detect than those that arise from error as they
may involve delib¢r&te concealment or collusion.
13

ACCESS EMPLOYMENT LTD
INDEPENDEI¥T AUDITORS, REPORT
TO TEIE MEMBERS OF ACCESS EMPLOYMENT LIMITED
This report is made solely to the charitable company's members, as a body. in accordance with Chapter 3 of
Part 16 of the Compani¢s Act 2006. Our audit work has been undertaken so that we might state to the par￿t
charitsble company's members those matters we are requir¢d to state to them in an auditor's report and for no
other PLWPOS¢. To the ￿lIest extent permitted by law, we do not accept or Lssume responsibility to anyone
other than th¢ company and th¢ ¢haritabl¢ ¢ompany's members as a body* for our audit worL for this repor¢
or for the opinions we have forni¢d.
An%ela C
igan FCA (Senior Stat
ory Auditor)
for and on behalf of Harbinson MulhollYdDd
Cbsrtered AccouDtants
Statutory Audltor
6th,Floor, East Tower
Lanyon Plaza
8 Lanyon Place
Belfast
BTI 3LP
th
Date: 16 January 2025
Harbinson Mulholland is eligible for appointtnent as auditor of the charity by virtue of its eligibility for
appointrnent as auditor of a company under of section 1212 of the Cotnpanie5 Act 2006.
14

ACCESS EMPLOYMENT LTD
STATEMENT OF FINANCIAL ACTIVITIES
Oncluding income and expenditure a¢￿unt)
FOR THE YEAR ENDED 31 JULY 2024
Total
Funds
2024
TotAI
FuDds
2023
Unrestrlct¢d Restricted
Fullds
Funds
Notes
Income from:
Donations
Charitable a¢tivities
Investments
26,993
754,784
2.431
37.299
64,292
114,485
296,521 1.051,305 1,053,658
2,431
Tolal Ineome
784,208
333,820 1.118,028 1,168.987
ExpeDditiire on:
Expenditure on charitabl¢ activiti¢5
877,256
329,150 1,206.406 1.196.146
Total Expenditur
877,256
329,150 1.206.406 1,196,146
Net In¢omel(expenditure)
Transfers between funds
(93.048)
4,670
4,670
{4.670)
(88,378) (27,159)
Net MoverneDt in Funds
(88,378)
(88,378) (27.159)
ReeoDCtIiAtion of funds:
Total funds brought forward
521.834
521,834
548,993
Total funds carried forward
433,456
433,456
521,834
All the activities of the company are Classed as ongoing.
Th¢ statem¢nt of financi&l activities includes all gains and losses recogmised during the y¢ar.
The notes on pages 18 to 27 form part of the financial statements
15

ACCESS EMPLOYMEIYT LTD
STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024
2024
2023
Note8
Flxed assets
Tangible assets
147,546
169,060
CurreDt assets
Stocks
Debtors
Cash at bank and in hand
77,640
121,883
2l5.477
75.190
76.474
317,036
10
415.000
468,700
Creditors: amounts f4lling due within
one year
(129,090)
(115,926)
Net current asset8
285.910
352.774
Totsl A88ets le88 current liablllties
433,456
521,834
Net A&4ets
433,456
521,834
Cbarity Funds
Restricted Funds
Unrestricted Funds
12
433,456
521.834
Tothl Charity Funds
433.456
521.834
These financial statements hav¢ b¢en pr¢par¢d in accordance with the special provisions relating to small
Companies within part 15 of the Companies Act 2006.
th
The fiDYdnciAI statements were approved by the Board fdDd autborised for issue on 16 January 2025
and signed OD its behalf by
Cornpany Registration number: N1035373
The notes on pages 18 to 27 forn] part of the financial statements
16

ACCESS El￿[PLoYMENT LTD
sTATE￿￿￿r OF CASH FLOWS
AS AT 31 JULY 2024
Note$
2024
2023
Cash Ilows from operating aetivities
Cash flows from investlng &ctivlties:
Interest received
Proceeds from disposal of assets
Purchase of propety. plant and equipmcnt
19
(89,533)
66,607
2,431
538
(46,481)
(14.457)
Net casb flow from investing actlvitie8
(12,026)
(45.099)
Cash flows from finaoclng actlvltles:
Receipts from issue of new loans
Repayment of loans
Net flow from finall¢ing ActlvitieB
Net lllcrea8el{deerease) in ca8b and cash equlvalents
(101,559)
21,508
Cash and casb equivalents At the l•t August 2023
317.036
295,528
Cash and cash equivalents At the 31 Juty 2024
20
215,477
317,036
The notes on pages 18 to 27 forn part of the financial statements
17

ACCESS EMPLOYMENT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
l. Aecounting Policies
Company Informatloll
Access Employment Ltd is a company limited by guarantee, incorporated in Northern Ireland. In th¢ event of
the charity being wound up. the liability in respect of th¢ guarantee 15 limited to £1 per member of the charity.
The address of the registered office is giv¢n in th¢ Charity infonnation on page 9 of these financial statemenls.
The nature of the charity's operations and principal a¢tiviti¢s are included within the direotor's report.
Statement of compliance
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have b¢en
prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financtal Reporttng Standard applieab5e
iii the UK and Republlc of Ireland (FRS 102), the Financial R¢porting Standard applicable in the United
Kingdom and Republic of Ireland {FRS 102), the Companies Act 2006 and UK Generally Accepted
Accounting Practice.
The financial slatement5 are prepared on a going concern basis und¢r the historical cost coThvention, modified
to include certaiTJ items at fair valu¢, The financial statements are presented in sterling which is the functional
currency of the ch￿lty and rounded to the nearest £.
The signifirAnt accounting policies applied in the preparation of these financial statements are Set out below.
These policies hav¢ been consistently applied to all years pres¢nted unless otherwise stated.
Income
All incoming resources are included in the Statement of Financial Activities (SOFA) when the Charity is legally
entitled to the income after any perforn)ance conditions have been met, the amount can be measured reliably
and it is probable that the income will be received.
For donations to be r¢cognis¢d the charity will have been notified of the amount5 and th¢ settlcment date in
writing. If there are Conditions attached to the donation and this requires a level of perforniance before
entitlement can be Obtain￿ then income is d¢ferred until those conditions are fully met or the fulfilment of
those conditions is within the control of the charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when their
economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value
is detemined on the basis of the value of the gift to the charity. For exampl¢ the amount the charity would be
willing to pay in the open market for such facilities and services. A Co￿¢SpOnding amount is r¢cognised in
expenditure.
No atnount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
Where practicable, gifts in kind donated for distribution to the beneficiarie5 of the charity are included in stock
and donations in the financial statem¢nts upon receipt. If it is impracticable to assess the fair value at receipt
or if the costs to undertake such a valuation outweigli any benefits, then the fair valuc is recognised as a
¢omponent of donations when it is distributed and an equivalent amount re¢ognised as charttable expenditure.
18

ACCESS EMPLOYMENT LTD
NOTES TO THE FINAY4CIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
l. Accounting Policies Continued
Gifts in kind donated for r¢sale are included at fair value, being the expected proc¢¢ds from sale less th¢
¢xpected costs of sale. Wh¢re estimating the fair value is practicable upon r¢ceipt it is recognised in stock and
'Income from other trading activiti¢s' Upon sale, the value of the stock is charged against 'Income from
other trading activities, and the proceeds are recognised as 'Income from other trading activities, Wh¢r¢ it is
impracticable to fair valu¢ the items due to the volume of low value items they are not reeognised in th¢
financial statem¢nts until they are sold. Thi5 income is recognised within 'lncome from other trading
activities,.
Fixed asset gift5 in kind ar¢ recognised when receivable and are included at fair value. They arc not d¢ferred
over the life of the &8set.
Income from grants are recognised at fair value when the charity has entitlement after any perforniance
onditions have been met, it is probable that the income will be received and the amount can be measured
reliably. If ¢ntitlement is not met then these amounts are deferred.
ExpeDditure
All expenditure is accounted for on an a¢crua15 basis and has been Classified under headings that aggregate all
costs related to the category. Expenditure is re¢ognised where there is a legal or construclive obligation to
make payments to third partle5, it is probable that the settlement will be required and the amount of the
obligation can be measured r¢liably.
Support costs
Support costs are those that assist the work of the charity but do not directly represent charitable activities and
include office Costs, governance costs, and administrative payroll costs. They are incU￿ed directly in support
of exp¢nditure on the objects of the charity. Where support Costs cannot be directly attributed to particular
headings they have been allocated to expenditure on charitable activities on a basis OF a judgement as to the
proportion of tim¢ spent on each of the activities. The analysis of these costs is included in note 5.
Tanglble fixed gssets aud depre¢iation
Tangible fixed assets are stated at COSt less depreciation. Depreciation is pr()vided at rates calculated to write
off the cost les5 estimated residual value of each asset over its expexted useful life, as follows:
Leasehold Property Improvements
Plant and machinery
Fixtures. fittings & equipment
l 0% Straight line
l O % Straight line
l O % Straight line
Fund Accounting
UnrestrÈcted funds are available to spend on activities that further any of the purposes of organisation.
D¢signated funds are unrestricted funds of the organisation which the Directors have decided at their discretion
to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to
be solely used for particular areas of the organisation's work or for sp¢cific projccts being undertaken by the
Company.
19

ACCESS EMPLOYMENT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EI¥DED 31 JULY 2024
l. AeeouDtiDg Policies continlled
Stocks
Stocks are stated at the lower of cost and estimated selling pric¢ less costs to compl¢t¢ and sell. Cost includes
all ¢osts of purchase, cosLs of conversion and other costs InCu￿¢d in bringing stock to its present location and
condilion. Cost is calculated using the first in, first out m¢thod. Provision is made for damaged. obsolete and
slow-moving stock where appropriate.
Donated stocks are fair valued as described above.
Debtorn and creditors receivable I paygble within ODe year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arising from impaimjent are recognised in expenditur¢.
)ans aod borrowlDg&
Loans and borrowings are initially re¢ognised at the transaction price including transaction costs.
Subsequently, they are measured at amortised cost using the eff¢¢tive interest rate method.
Le2se8
Renta15 payable and receivable under operating leases are charged to the SOFA on a straight lin¢ basis over the
period of the lease.
Employee benefits
The organisation operates a defined contribution pension scheme. The assets of the scheme ar¢ held separately
from those of the company ID an independently administered fund. Contributions are expensed as they become
payable.
Tax
The charity is an exempt charity as set out in Paragraph I Schedule 6 Finance Act 201 O and therefore it meets
the definition of a charitable company for UK corporation tax purposes.
Going eoncern
The financial statements have been prepared OD a going concern basis as the trustees believe that no material
uncertainties exist. The trustees have considered the level of funds held and the expected level of income and
expenditure for 12 months from authorising ihese financial statements. The budgeted income and expenditure
is sufficient with the level of reserves for the charity to be able to continue as a going concern.
20

ACCESS EMPLOYMENT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIYDED 31 JULY 2024
2. Income from Donations
Total
2024
Tolal
2023
Unrestrlcted
RestrACted
Donations
Efflployrnent Support
NHSCT
MEA Council
Dorniant Accounts
Ulster Garden Villages
MEA Agewell
LFT Trust
Bailey Thomas
DOH-SRP
DOH- Training
Enkalon
Rotary
cypsp
MEA Loneliness Network
Peer Support
Tesco
Brighter Futures
CAF Keystone
OCN
4,573
4,573
8,911
2,900
8,055
6.910
8.911
100
20,028
100
20.028
55,253
14,000
500
2,195
1,250
19,572
3.350
13,750
13,750
500
500
1,660
500
350
250
1,500
1,000
.l70
3,000
I,660
500
350
250
,500
1,000
8,170
3,000
500
26,993
37,299
64,292
114,485
Income from Charitable Actlvltiej
Assembly & Subcontractin8
Lunchbox Café
Online Shops
Rent
Naggy Burn
Programmes
Sundry
279.622
148,105
166,565
31,216
63,300
65,368
608
279,622
148.105
166,565
31,216
108,567
316,622
608
273,363
117,727
198,548
31.250
57,380
371.474
3,916
45,267
25 1,254
754,784
296,521
1,051,305
1.053.658
Investment ineome
2024
2023
Bank interest
2.431
844
21

ACCESS EMPLOYMENT LTD
NOTES TO THE FINANCIAL STATEIIIENTS
FOR THE YEAR ENDED 31 JULY 2024
Expenditure on Charltable Aetfvitie8
2024
Unrestrieted
2024
Restricted
2024
Total
2023
Total
Direct Costs
Assembly & Subcontracting
Lunchbox Café
Online Shops
Naggy Burn
Programmes
197.787
142,663
225,164
43,718
19,720
197.787
142,663
234,075
82,147
230.876
190.604
119.283
257,916
71.700
203.495
8,911
38,429
211,156
Total Direct Cosls
629 052
258 496
887 548
842 998
Assembly & Subcontracting
Lunchbox Cafe
Online Shops
Naggy Burn
Programmes
Total Su
ort Costs
49,641
49,64l
49,641
49,641
49,640
248 204
3.232
3,232
3,232
3,232
57,726
52,873
52,873
52,873
52,873
107,366
318 858
53.161
53,161
53.161
53.160
140.505
Tota
877
329 150 1
1196 146
Support costs have be¢n allocated on a basis of a judgement as to the proportion of time spenl on each
of the activities.
6. Net incomlllg resources for the period
2024
2023
This is stated after charging:
Operating lease rentals- property
Depreciation
Auditors, remuneration
22,200
35.971
2,500
22.240
33,622
2,5(M)
7. Auditor8 Remuneration
The auditor's r¢muneration amounts to an audit fee of £2,500 (2023:£2.500).
22

ACCESS EMPLOINENT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Tangible fixed assets
Leasehold
Fixtures,
Property Plant and fittings and
Improvements Machinery
equipmenl
Total
Cost
At 1st August 2023
Additions
Disposals
207,137
3.810
94.093
4.670
109,491
5.977
410.721
14,457
At 31" July 2024
210.947
98.763
115,468
425,178
Depreciation
At I st August 2023
Charge for the year
Depreciation on disposal
J 37,463
18,415
55,589
7,662
48,609
9,894
241,661
35,971
At 31st July 2024
155.878
63,251
58,503
277,632
Net Book Value
At 31st July 2024
55.069
35,512
56,965
147,546
At 311¢ July 2023
69,674
38,504
60.882
169,060
Stockj
2024
2023
Raw materials, consumables & products for resale
77,640
75,190
10. Debtors
2024
2023
Trade debtors
Other debtors
Prepayments
101,136
12,011
8.736
71,986
4,488
121,883
76,474
11. Creditors: amounts falling due wilhin one year
2024
2023
Trade creditor5
Taxes and 50¢ial security costs
Other creditors
Accruals and deferred income
18.463
41,049
4,362
65,216
14,313
31,576
3,404
66,633
129,090
115,926
23

ACCESS EMPLOYMENT LTD
NOTES TO THE FINANCIAL STATEMENrs
FOR THE YEAR EI¥DED 31 JULY 2024
Deferred Income
Under l Over I
Year
Year
Totgl
D¢f¢rred in¢ome I st August 2023
Resources deferred during the year
Amounts released to income during the year
46,119
186,178
184.801
46,119
186.178
184,801
Deferred income at 3 1st July 2024
47,496
47,496
The deferred income arises in respect of income being re¢eived in the year which relates to a future
accounting period and in respect of income where condition5 for recognition have not been satisfied.
The income will be released to the Statement of Financial Activities in the period to which it relates.
12. Restricted and unrestricted funds
At
1st IDeomlng
August Rewurceg
2023
At
318tJuly
2024
Outgolng
Resources TraDsfe
Unrestrlcted
General fund
521,834
784,208
877,256
4,670
433,456
521,834
784,208
877,256
4.670
433,456
Restricted
Employment support
MEA Council - Event
Rotary- Equipment
OCN- IT Equipment
TNL Community Fund -
Transitions Programme
TNL Community Fund-
CoTnmunity Shed
Dormant Account
8,911
100
l.660
3,000
100,000
8,911
100
1.660
3.000
100.000
45,267
45,267
20,028
139,243
12,011
500
15,358
139,243
12.011
500
(4,670)
UKSPF- PROSPER Programme
SUEPB- Heroes+
CYPSP- Event
MEA Loniliness Network- Event
Peer Support- Event
Tesco- Residential
Brighter Futurcs- Residential
350
350
250
250
1,500
1,000
1,500
1,000
333.820
329.150
(4,670)
Total
521,834 1,118,028
1,206,406
433,456
24

ACCESS EMPLOYMENf LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Analysts of Det Assets between funds
Unrestricted Restricted
General Fund
Fund
Total
Fixed assets
Cash
Other current assets
147,546
215,477
70,433
147,546
215,477
70,433
433,456
433,456
13. stA￿s
The company is limited by guarantee and as such doesn't have any shar¢ capital. The liability of
e￿h member is limited to £1,
14. Contingent Ilabilili
The company has a contingent liability to repay grant monies if it fails to meet the tsrn]s and
conditions of the grant.
15. Flllaneial Commitments
Total fLrture minimum lease payment5 under non-cancellable operating l¢ases are as follows".
Land & Bulldingj
2024
2023
Operating LeaseB whieh expire:
Within one year
Between two and five years
21,000
29,750
21,000
50,750
50,750
71,750
16. Employees
Number of employee8
2024
Number
2023
Nvmber
Management & Administration
Assembly & subcontracting
Building
Naggy Burn
Online Shops
Programmes
Lunchbox Cafe
10
15
13
46
39
25

ACCESS EMPLOYME￿ LTD
NOTES TO THE FINAIYCIAL STATEMENTS
FOR THE YEAR EIYDED 31 JULY 2024
mployment eogts
2024
2023
Wages and salari¢s
Social security Costs
Defined contribution P￿s1on costs
662,548
45.163
24,229
629.059
41,333
23,717
731,940
694,109
No employee's salary exceeded £60,000.
Total Remuneration payable to Key Management Personnel during the year was £160,814
(2023: £174,648). The Charity considers its Key Management Personnel comprises the Chief
Ex¢¢utive, Head of Business and Head of Services.
17. Directors
2024
Number
2023
Number
Directors
No Director or any persons connected with them r¢ceiv¢d any r¢muneration from the organi5ation,
nor h&$ the organisation met any individual expenses incurred by any of the Directors for services
provided to the Company.
18. Related PArty Transactions
During the year, the company made payments totalling £3000 (2023.. nil) and made sales of £3,316
(2023.. £3,696) to Ledcom, a company in which Mrs H B¢ll is a Director, At th¢ year end, the
amount due from Access Employment Limited to Ledcom is £nil (2023: £nil) and the amount
payable to Access Employment Limited from Ledcom is £425 (2023.. £647).
During the year. the company made payments tolalling £nil (2023: £1,275) and made sales of
£3,721 (2023. £2,913) to Mid and East Antrim Borough Council. a Company in which Mrs C
Bamhill is an employe¢. At th¢ year end, th¢ amount due from Acc¢ss Employment Limited to
Mid and East Antrim Borough Council is £nil (2023: £nil) and the amount payable to Access
Employment Limited from Mid and East Antrim Borough Council is £120 (2023: £1,311).
During th¢ year, the company made sales of £2,016 (2023: £2,11 O) to IPC Mouldings, a company
in which Mrs J Liddle is a director. At the year end, the amount payable to AcGess Employm¢nt
Limited from IPC Mouldings 15 £102 (2023: £nil).
26

ACCESS EMPLOTr￿NT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EISDED 31 JULY 2024
19. Reconcilfiation of Thet IDcomel(expellditure) lo net eash Ilow from operating activltles
2024
2023
N¢t expenditure for the reporting period
(88,378)
(27,159)
Depreciation Charges
Interest
tA)ss on the sale of fixed assets
(Increase)Idecrease in stocks
Uncre&seydecrease in debtors
Incr¢asel(De¢rease) in creditors
35.971
(2,431)
33.622
(844)
2.586
44,647
11,166
2,589
(2,450)
(45,409)
13.164
Net cagh flow from operating a¢tivid
(89¥33)
66,607
20. Analysi8 of net fundsldebt
l August
2023
Cash
flow
3A July
2024
Cash at Bank and in Hand
317,036 (105,559)
215,477
317.036 (105,559)
215877
27