2025-07-31-accounts

Company Registration No. NI035373

ACCESS EMPLOYMENT LTD

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

NI Charity Commission Number — NIC100987

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ACCESS EMPLOYMENT LTD

CONTENTS

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	Page
Directors’ Annual Report	3-9
StatementofDirectors’ responsibilities	10
Independent Auditors’ report	11-14
Statements offinancial activities	15
Balance sheet	16
Statement ofCash Flows	17
Notestothefinancialstatements	18-27

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ACCESS EMPLOYMENT LTD

DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025

The Directors of the Charity are pleased to present their report and the audited financial statements for the year ended 31 July 2025. 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 impairment, mental ill health or who are vulnerable due to social or economic circumstances, through the provision of advice, information 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 the operation of a Social Firm which provides training, work experience and sustained employment for people with mental ill health, learning disability and others from a disadvantaged background.

The Social Firm has the following activities which provide training, work experience and employment as well as providing sustainable income:

Packaging & Assembly

AEL packages products for other companies as well as packaging its own products for sale on-line and also manufactures and prepares product samples for 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 Shops

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.

Facility Hire Centrally located in Larne Town Centre the Larne Community Hub, makes the ideal location for group meetings, training courses, special events, displays, fairs, car boot sales etc.

Naggy Burn Allotments, Community Shed & Garden Centre

The Naggy Burn project encompasses our Community Shed, Allotments and Garden Centre.

Each of these 3 projects dovetail with the other to offer a range of activities that provide social and physical interactions aimed at promoting health and wellbeing within the local community. Service users can simply rent an allotment and grow their own produce with the widely recognised 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.

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ACCESS EMPLOYMENT LTD DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025 ESSE

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 customers.

Our Charitable activities offer the following programmes:

Transitions Programme (School pupils aged 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 programme is for anyone who is economically inactive aged 16+, who requires support to gain employment and or enter long-term volunteering or further education. AEL is part of a consortium of 5 other organisations, delivering this programme under UKSPF. The programme commenced in April 2023 and is funded until end of March 2026

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.

Day Opportunities through AEL (aged 18 + referred through NHSCT) Individuals who have been diagnosed with a learning disability and have been approved for receipt of community-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 Programme (Promoting a Life of Independence, Fulfilment & Experiences) 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, Beam, Volunteer Now and AEL

The programme focuses on key youth work themes such as: Personal Development Good Relations Citizenship Employability Skills Positive Progression

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ACCESS EMPLOYMENT LTD DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025

It aims to promote and inspire participants, aged 14 — 24 who have additional needs, from different backgrounds to build, maintain and manage strong positive relationships and collective identities, developing their potential and providing safe spaces for them to contribute to building an inclusive and cohesive society.

Home at the Heart

Designed to provide support to NIHE tenants aged 18+ with additional needs and/or those aged 55+

The main aims are to:

*Provide advice and signposting services, alongside practical support with household tasks to NIHE tenants «Ensure NIHE properties are maintained, and tenancies are sustained

*Reduce isolation amongst older people and those with additional needs, whilst also supporting their overall wellbeing.

*Build resilience for both older NIHE tenants and those with additional needs

Public Benefit

In shaping the Charity’s objectives, the Directors have considered the Charity Commission NI’s guidance on public benefit including the Commission’s ‘Public Benefit Reporting’ document CCNI PBRI1. The direct benefit which flows from this is that disadvantaged people are provided with support to access further training and employment opportunities, thus enhancing their lifestyle and quality of life and allowing them to operate more effectively in the community.

Achievements & 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 terms of the supports, they require.

At 31% July 2025 the Charity was providing on average 70 training places to 35 individuals each week as well as mentoring an additional 10 individuals outside of AEL. This year we have achieved and delivered the following:

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Level 2 Employabili
Level 2 Vocational Skills — Customer Care a ae
Level 2 Managing Personal Finances
Level 1 Progression to Employment
Level 1 Independent Travel
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Further Education
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ACCESS EMPLOYMENT LTD DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025 eee

Whilst AEL prides itself in having a mixed ability workforce and continues to create sustainable employment opportunitics, links have also been established and maintained with local employers via our Inclusive Employer Charter, which recognises those employers who provide work tours, placements, and employment/volunteering opportunities to our trainees, enabling them to reach their full potential outside of AEL and demonstrating their own corporate, social responsibility. We are delighted that these 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. To end July 2025 employers have facilitated 4 external work placements ranging from ground maintenance to retail to mechanics. There has also been a total of 5 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 2025 our distance travelled assessment of trainees revealed the following;

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Soft Skill Area
Confidence/Self Belief
Social/Friendships
Coping Skills
Skills & Experience
Communication Skills
Healthy Lifestyle
Independence & Reliabili
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Financial review

The Charity recorded a net surplus of £21,639 for the year. When added to reserves brought forward the total reserves on 31 July 2025 are £455,095. As explained in the accounting policies the Charity’s funds are normally 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 58% 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 aims 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 create and maintain meaningful businesses. The Board and Senior Management continue to seek to ensure that activities are making a financial and social contribution to the charity. Recent UK Government Budget announcements relating to National Minimum Wage and Employer National Insurance contributions will have an impact on the Charity.

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ACCESS EMPLOYMENT LTD DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025

Reserves Policy and Going Concern

At 31 July 2025 the Charity held £455,095 in unrestricted reserves and £nil in restricted reserves. The current unrestricted reserves of £455,095 include an amount of £130,393 which can only be realised by disposing of tangible fixed assets. The Charity therefore has free reserves of £325,002. 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 2025 this equated from £239,862 to £479,724.

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.

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 offer 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 period to 31 March 2026, and funding continues to be a major concern for AEL and the community and voluntary sector as a whole. We are 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, Governance & 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 Treland.

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 2025 the Board of Directors consisted of six members being a Chair, Vice Chair and four other members. One of the members is male and five are female. The Board of Directors meet regularly, at intervals not exceeding three months. During the year 1 Director retired, 1 Director Resigned and | new Director was appointed.

A new three year plan (2024-2027) was adopted as part of our Vision 2030; this has three key 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 performance indicators. The Board continually monitors the financial performance (and net contributions) of all the social enterprise activities.

Access Employment Limited has forty six employees as at 31* July 2025 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

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ACCESS EMPLOYMENT LTD DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025 SSE

Terms and conditions of the contracts of employment of employees of the Charity are determined by the Directors. The pay of all staff including senior management is reviewed annually and normally 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 experience and seeking to meet skills gaps or address priority areas. The Board has carried out an external process to identify and recruit Directors to replace those due to retire as well as filling vacancies to ensure continuity and the availability of appropriate skills.

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.

Related Parties

None of the Directors receive remuneration or other benefit from their work within the Charity.

Risk Management

The Directors identify the major risks to which the Charity is exposed each financial year when preparing the 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 mitigate 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.

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ACCESS EMPLOYMENT LTD DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED 31 JULY 2025

Reference & Administrative Details

Charity number: NIC100987 HMRC charity number: NI00152 Company number: NI 035373 Registered Office: 32-34 Pound Street, Larne, Co Antrim, BT40 1SQ

Our Advisors Auditors: HM Chartered Accountants, 6" Floor, East Tower, Lanyon Plaza, 8 Lanyon Place, Belfast, BT1 3LP Bankers: Danske Bank, Donegal Square West, Belfast, BT1 6JS Solicitors: BLM, 5! Adelaide Street, Belfast, BT2 8FE

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 follows:

Hazet Bel! (Chair) Alison Allen (appointed 28/11/24) Audrey Murray (Vice Chair) Christine Barnhill (resigned 15/01/25) Joanne Liddle (appointed 11/12/25) Ciara Van Es Andrew Clenaghan Trevor Ringland (retired 25/01/25) Stephanie Millar (appointed 25/11/25) Ian McMaster (retired 16/12/24) Trevor Ringland (retired 25/01/25)

Senior Management Personnel Chief Executive Laura Steele Head of Services Lorraine Black Head of Business 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 programme ofdevelopment and training for our beneficiaries which we would otherwise be unable to provide. Grants and donations that were received are set out in note 2 of the financia! 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 t Mrs el Bell Director ie 22™ January 2026

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ACCESS EMPLOYMENT LTD

STATEMENT OF DIRECTORS’ RESPONSIBILITIES FOR THE YEAR ENDED 31 JULY 2025 a a a

Directors’ Responsibilities in relation to the financial statements

The Company Directors (who are also charity trustees of Access Employment Ltd) are responsible for preparing a Directors’ annual report and financial statements 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 ofthe 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 corporate 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 differ from legislation in other[jurisdictions.]

Statement of disclosure to auditors

• So far as the Directors are aware at the time of approving the Directors annual report: - there is no relevant information, being information 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 he/she is obliged to take as a director in order to make themselves aware of all relevant audit information and to establish that the auditor is aware of that information.

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By order of the Board
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Director Direape 22™ January 2026

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ACCESS EMPLOYMENT LTD INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF ACCESS EMPLOYMENT LIMITED

Opinion

We have audited the financial statements ofAccess Employment Limited (the ‘Charity’) for the year ended 31 July 2025 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic ofIreland (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 July 2025 and of its incoming resources and application of resources, 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 financial statements 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

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 financial statements any identified material uncertainties that may cast significant doubt about the group's or the parent company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

Other information

The other information comprises the information included in the Directors’ Report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

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ACCESS EMPLOYMENT LTD INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF ACCESS EMPLOYMENT LIMITED a ase a he Nn

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 Directors' report, which includes the directors' report prepared for the purposes of company law, for the financial year for which the financial statements 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.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors’ Report.

We have nothing to report in respect of the 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 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.

Responsibilities of Directors

As explained more fully 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 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 Directors are responsible for assessing the Charity’s ability to continue as a going concer, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors 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.

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

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ACCESS EMPLOYMENT LTD INDEPENDENT AUDITORS’ 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 engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we identified the laws and regulations applicable to the company through discussions with directors and/or senior management, and from our commercial knowledge and experience of the sector;

We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including Companies Act 2006, taxation legislation, data protection, anti-bribery, 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 inspecting legal correspondence; and

• • identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as 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-compliance with laws and regulations;

• To address the risk of fraud through management bias and override of controls, we:

• performed analytical procedures to identify any unusual or unexpected relationships,

• tested journal entries to identify unusual transactions;

• assessed whether judgements and assumptions made in determining the accounting estimates set out in Note 2 were indicative of potential bias; and

• • investigated the rationale behind significant or unusual transactions;

In response to the risk of irregularities and non-compliance with laws and regulations, 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 claims; and - reviewing correspondence with HMRC and the company’s legal advisors;

There are inherent limitations in our audit procedures described above. The more 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 legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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ACCESS EMPLOYMENT LTD

INDEPENDENT AUDITORS’ REPORT TO THE 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 Companies Act 2006. Our audit work has been undertaken so that we might state to the parent 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 company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

™, Z \ { en ea Angela’Craigan FCA (Senior Statutory Auditor) for and on behalf of HM Chartered Accountants Chartered Accountants Statutory Auditor

6" Floor, East Tower Lanyon Plaza 9 Lanyon Place Belfast Northern Ireland BT1 3LP

Date: 22/01/2026

HM Chartered Accountants is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006.

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ACCESS EMPLOYMENT LTD

STATEMENT OF FINANCIAL ACTIVITIES (Including income and expenditure account) FOR THE YEAR ENDED 31 JULY 2025

				Total	Total
		Unrestricted	Restricted	Funds	Funds
		Funds	Funds	2025	2024
	Notes	£	£	£	£
Income from:
Donations Charitable activities	2 3	38,819 929,295	36,643 358,408	75,462 1,287,703	64,292 1,051,305
Investments	4	2,273	-	2,273	2,431
Total Income		970,387	395,051	1,365,438	1,118,028
Expenditure on:
Expenditure oncharitable activities	5	959,449	384,350	1,343,799	1,206,406
Total Expenditure		959,449	384,350	1,343,799	1,206,406
Netincome/(expenditure)	6	10,938	10,701	21,639	(88,378)
Transfers between funds		10,701	(10,701)	-	.
NetMovement inFunds		21,639	-	21,639	(88,378)
Reconciliation offunds:
Total funds broughtforward		433,456	-	433,456	521,834
Totalfundscarriedforward		455,095	-	455,095	433,456

All the activities of the company are classed as ongoing.

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

The notes on pages 18 to 27 form part of the financial statements

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ACCESS EMPLOYMENT LTD

STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025

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|||||| |---|---|---|---|---| |2025|2024| |Notes|£|£|£|£| |Fixed|assets| |Tangible|assets|8|130,093|147,546| |Current|assets| |Stocks|9|67,195|77,640| |Debtors|10|105,140|121,883| |Cash|at bank and|in hand|294,805|215,477| |467,140|415,000| |Creditors:|amounts|falling|due within| |one year|11|(142,138)|(129,090)| |Net current assets|325,002|285,910| |Total assets|less current liabilities|455,095|433,456| |Net Assets|455,095|433,456| |Charity|Funds|12| |Restricted|Funds|-|-| |Unrestricted|Funds|455,095|433,456| |Total Charity Funds|455,095|433,456|

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These financial statements have been prepared in accordance with the special provisions relating to small companies within part 15 of the Companies Act 2006. The financial statements were approved by the Board and authorised for issue on 22™ January 2026 and signed on its behalf by

Company Registration number: NI035373

The notes on pages 18 to 27 form part of the financial statements 16

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ACCESS EMPLOYMENT LTD

STATEMENT OF CASH FLOWS

AS AT 31 JULY 2025

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||||||||| |---|---|---|---|---|---|---|---| |Notes|2025|2024| |£|£| |Cash|flows from|operating|activities|19|92,691|(89,533)| |Cash|flows|from|investing|activities:| |Interest received|2,273|2,431| |Proceeds|from|disposal|of assets|-|:| |Purchase|of property,|plant and equipment|(15,636)|(14,457)| |Net cash flow from|investing|activities|(13,363)|(12,026)| |Cash|flows|from|financing|activities:| |Receipts|from|issue|of|new|loans|-|-| |Repayment|of loans|4|-| |Net|cash|flow|from|financing|activities|-|-| |Net Increase/(decrease)|in cash and|cash equivalents|79,328|(101,559)| |Cash and|cash equivalents|at the|1* August 2024|215,477|317,036| |Cash|and|cash|equivalents|at the 31% July 2025|20|294,805|215,477|

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The notes on pages 18 to 27 form part of the financial statements

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ACCESS EMPLOYMENT LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 ESSE

1. Accounting Policies

Company information

Access Employment Ltd is a company limited by guarantee, incorporated in Northern Ireland. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 9 of these financial statements. The nature of the charity’s operations and principal activities are included within the director’s report.

Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented 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 performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred 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 determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount 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 beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

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ACCESS EMPLOYMENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

1. Accounting Policies continued

Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised in stock and ‘Income from other trading activities’. 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’. Where it is impracticable to fair value the items due to the volume of low value items they are not recognised in the financial statements until they are sold. This income is recognised within ‘Income from other trading activities’.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

Income from grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

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 incurred directly in support of expenditure 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 time spent on each of the activities. The analysis of these costs is included in note 5.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Leasehold Property Improvements 10% Straight line Plant and machinery 10% Straight line Fixtures, fittings & equipment 10% Straight line

Fund Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of organisation. Designated 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 specific projects being undertaken by the Company.

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ACCESS EMPLOYMENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 eS

1. Accounting Policies continued

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first in, first out method. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Donated stocks are fair valued as described above.

Debtors and creditors receivable / payable within one 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 impairment are recognised in expenditure.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method.

Leases

Rentals payable and receivable under operating leases are charged to the SoFA ona straight line basis over the period of the lease.

Employee benefits

The organisation operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions are expensed as they become payable.

Tax

The charity is an exempt charity as set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Going concern

The financial statements have been prepared on 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 these 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 concer.

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ACCESS EMPLOYMENT LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

2. Income from Donations

			Total	Total
	Unrestricted £	Restricted £	2025 £	2024 £
Donations Employment Support NHSCT	29,020 2,000 -	- 20,973 5,882	29,020 22,973 5,882	4,573 8,911 -
MEA Council	-	:	-	100
DormantAccounts	-	-	-	20,028
NIHE	-	5,000	5,000	-
Live Here Love Here	-	1,000	1,000	-
LarneCommunity Cluster BaileyThomas PowerNI	- - -	1,000 - 1,000	1,000 - 1,000	- 13,750 -
Enkalon Rotary CYPSP	- - -	- . -	- - -	500 1,660 500
MEA Loneliness Network	-	-	-	350
PeerSupport Tesco	- -	- -	- .	250 1,500
BrighterFutures CAF Keystone OCN	- 7,799 -	- - 1,788	- 7,799 1,788	1,000 8,170 3,000
	38,819	36,643	75,462	64,292
3. Income from Charitable Activities
Assembly& Subcontracting Lunchbox Café	320,256 161,843	- -	320,256 161,843	279,622 148,105
Online& Giftware	144,819	-	144,819	166,565
Rent	30,848	-	30,848	31,216
NaggyBurn Programmes Sundry	145,024 122,693 3,812	. 358,408 -	145,024 481,101 3,812	108,567 316,622 608
	929,295	358,408	1,287,703	1,051,305

4, Investment income

Bank interest

2025	2024
£	£
2,273	2,431

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SSSee se

ACCESS EMPLOYMENT LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

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5. Expenditure on Charitable Activities

	2025	2025	2025	2024
	Unrestricted	Restricted	Total	Total
Direct Costs
Assembly& Subcontracting LunchboxCafé Online Shops NaggyBurn Programmes	248,514 158,307 176,430 158,369 18,674	4,601 - 813 10,647 299,204	253,115 158,307 177,243 169,016 317,878	197,787 142,663 234,075 82,147 230,876
TotalDirectCosts	760,294	315,265	1,075,559	887,548
Support Costs
Assembly& Subcontracting LunchboxCafé Online Shops NaggyBurn Programmes Total Support Costs	39,831 39,831 39,831 39,831 39,831 199,155	404 404 404 404 67,469 69,085	40,235 40,235 40,235 40,235 107,300 268,240	52,873 52,873 $2,873 52,873 107,366 318,858
Total	959,449	384,350	1,343,799	1,206,406

Support costs have been allocated on a basis of a judgement as to the proportion of time spent on each of the activities.

1. Net incoming resources for the period

Net incomingincoming resources for thethe period
	2025	2024
This is stated after charging:	£	£
Operating lease rentals—property Depreciation Auditors’remuneration	21,000 33,089 3,200	22,200 35,971 2,500

7. Auditors Remuneration

The auditor’s remuneration amounts to an audit fee of £3,200 (2024:£2,500).

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ACCESS EMPLOYMENT LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

8.	Tangible fixed assets	Leasehold		Fixtures,
		Property	Plantand	fittings and
		Improvements	Machinery	equipment	Total
	Cost At IstAugust2024 Additions	£ 210,947 4,640	£ 98,763 -	£ 115,468 10,996	£ 425,178 15,636
	Disposals	-	-	-	-
	At31*July2025	215,587	98,763	126,464	440,814
	Depreciation At IstAugust2024 Chargefortheyear	155,878 14,713	63,251 7,583	58,503 10,793	277,632 33,089
	Depreciation on disposal	-	-	-	-
	At31st July2025	170,591	70,834	69,296	310,721
	Net BookValue
	At31stJuly2025	44,996	27,929	57,168	130,093
	At31°July2024	55,069	35,512	56,965	147,546
9,	Stocks
				2025	2024
				£	£
	Raw materials, consumables& products for resale			67,195	77,640
10.	Debtors
				2025	2024
				£	£
	Trade debtors			82,608	101,136
	Otherdebtors			14,437	12,011
	Prepayments			8,095	8,736
				105,140	121,883
11.	Creditors: amounts falling duewithin oneyear			2025	2024
				£	£
	Trade creditors			18,134	18,463
	Taxes and social security costs Other creditors			44,888 4,494	41,049 4,362
	Accruals and deferred income			74,622	65,216
				142,138	129,090

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ACCESS EMPLOYMENT LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

eS Deferred Income

eS Deferred Income	eS	eS	eS	eS	eS
			Under1l	Overl	Total
			Year	Year
			£	£	£
Deferred income IstAugust2024 Resources deferredduring theyear Amounts released to income duringtheyear			47,496 171,318 (165,854)	- - -	47,496 171,318 (165,854)
Deferred income at31stJuly2025			52,960	-	52,960
The deferred income arises in respectofincomebeing received in theyearwhich relatestoa future accounting periodand inrespectofincomewhereconditions forrecognition have notbeen satisfied. The income will bereleased to the StatementofFinancial Activities inthe periodtowhich itrelates.
Restricted and unrestricted funds
	At				At
	1st	Incoming	Outgoing		31stJuly
	August	Resources	Resources’	Transfers	2025
	2024
	£	£	£	£	£
Unrestricted
General fund	433,456	970,387	959,449	10,701	455,095
	433,456	970,387	959,449	10,701	455,095
Restricted
Employment support	-	20,973	20,973	-	-
NHSCT- Refurbishment NIHE- Equipment OCN- ITEquipment TNLCommunity Fund -	- . - -	5,882 5,000 1,788 100,000	- 2,600 - 100,000	(5,882) (2,400) (1,788) -	- - - .
Transitions Programme
NIHE- Sustaining Tenancies PowerNI-Equipment	- -	12,991 1,000	12,360 1,000	(631) -	. -
UKSPF-PROSPERProgramme	-	144,611	144,611	-	.
SUEPB- Heroest+	-	100,806	100,806	-	-
LarneCommunity Cluster-	-	1,000	1,000	-	-
Activities
Live Here Love Here- Activities	-	1,000	1,000	-	-
	-	395,051	384,350	(10,701)	-
Total	433,456	1,365,438	1,343,799	.	455,095

12. Restricted and unrestricted funds

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ACCESS EMPLOYMENT LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Analysis of net assets between funds

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Unrestricted|Restricted|Total| |General|Fund|Fund| |£|£|£| |Fixed|assets|130,093|-|130,093| |Cash|294,805|294,805| |Other|current|assets|30,197|-|30,197| |455,095|-|455,095|

----- End of picture text -----

13. Status

The company is limited by guarantee and as such doesn’t have any share capital. The liability of each member is limited to £1.

14. Contingent liabilities

The company has a contingent liability to repay grant monies if it fails to meet the terms and conditions of the grant.

1. Financial Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

----- Start of picture text -----
|||||| |---|---|---|---|---| |Land &|Buildings| |2025|2024| |£|£| |Operating|Leases which|expire:| |Within one year|21,000|21,000| |Between two|and|five years|8,750|29,750| |29,750|50,750|

----- End of picture text -----

----- Start of picture text -----
||| |---|---| |16.|Employees| |Number|of employees|

----- End of picture text -----

----- Start of picture text -----
||||| |---|---|---|---| |2025|2024| |Number|Number| |Management &|Administration|4|4| |Assembly &|subcontracting|11|10| |Building|1|2| |Naggy Burn|5|4| |Online|Shops|3|5| |Programmes|16|15| |Lunchbox|Cafe|6|6| |46|46|

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ACCESS EMPLOYMENT LTD

NOTES TOTHE FINANCIAL STATEMENTS	NOTES TOTHE FINANCIAL STATEMENTS
FORTHE YEARENDED 31 JULY 2025 ——— eee Employment costs 2025 2024
		£	£
	Wages and salaries	772,253	662,548
	Social security costs	56,619	45,163
	Defined contribution pension costs	27,696	24,229
		856,568	731,940
	No employee’s salary exceeded £60,000.
	Total Remuneration payable toKeyManagement Personnel during theyearwas £170,067
	(2024: £160,814). The Charity considers its Key Management Personnel comprises		the Chief
	Executive, Head ofBusiness and Head ofServices.
17.	Directors
		2025	2024
		Number	Number
	Directors	6	7

No Director or any persons connected with them received any remuneration from the organisation, nor has 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 £3,000 (2024: £3,000) and made sales of £3,638 (2024: £3,316) to Ledcom, a company in which Mrs H Bell is a Director. At the year end, the amount due from Access Employment Limited to Ledcom is £nil (2024: £nil) and the amount payable to Access Employment Limited from Ledcom is £477 (2024: £425).

During the year, the company made sales of £31,887 (2023: £3,721) to Mid and East Antrim Borough Council, a company in which Mrs C Barnhill is an employee. At the year end, the amount payable to Access Employment Limited from Mid and East Antrim Borough Council is £503 (2024: £120). During the year, the company made sales of £1,853 (2024: £2,016) to IPC Mouldings and received a donation of £2,000 (2024£nil), a company in which Mrs J Liddle is a director. At the year end, the amount payable to Access Employment Limited from IPC Mouldings is £406 (2024: £102).

During the year the company received £144,611 (2024:,£139,243) in grant funding from the UKSPF Prosper consortium via the lead partner Triangle Housing Association in which Mrs Audrey Murray is a Director.

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ACCESS EMPLOYMENT LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

19. Reconciliation of net income/(expenditure) to net cash flow from operating activities

			2025	2024
			£	£
	Netexpenditure forthe reporting period		21,639	(88,378)
	Depreciation Charges		33,089	35,971
	Interest		(2,273)	(2,431)
	Loss on the sale offixed assets		-	-
	(Increase)/decrease in stocks		10,445	(2,450)
	(Increase)/decrease in debtors		16,743	(45,409)
	Increase/(Decrease) in creditors		13,048	13,164
	Net cash flow from operating activities		92,691	(89,533)
20.	Analysis ofnet funds/debt
		1 August	Cash	31 July
		2024	flow	2025
		££	££	££
			3
	Cash at Bankand in Hand	215,477	79,328	294,805
		215,477	79,328	294,805

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