2024-04-30-accounts

Company registeration number N1068942 Charlty reglslration number NIC101727 Charlty tax reference XR 62608 Have Your Tomorrow's (HURT) Report and Accounts Year Ended 30 April 2024 SJK & Com an Chartered Accountants & Registered Auditors 8 Bridge Road. Moira, Craigavon, BT67 OPF

Have Your Tomorrow's (HURT) Report and accounts Contents Page Charity reference and administrative details Trustees annual report (including directors, & strategic report) Independent auditorfs repori to the members Statement of financial activities 2to5 6t08 Balance sheet 10 Notes to the financial statements 11 to 18

Have Your Tomorrow's (HURT) Company Information Company registration number N1068942 Charity tax reference XR62608 Charlty Commisslon for Northern Ireland reference NIC101727 The board of dlrectors Johnathan Hegarty (Chair) Irene Hewitt {Vice-chair) Ciaran McLaughlin (Treasurer) Rachel Gallagher Wendy McDermott Lynette McKinney Caroline Smykh-Kenyon Peter Barbèr Josephine Friel James Mc Menamin Stephanie Hill Kirst6n Arbuckle Secretary Sadie O'Reilly Lynette McKinney Resigned 24 January 2024 Appoinled 7 February 2024 Reglstered office 3 Bayview Terra Derry BT48 7EE Accountants Satori Accounting Chartered Accountants 11 Orchard Business Park Pennyburn Industrial Estate Derry BT48 OLU Auditors SJK Chartared Accountants 8 Bridge Road Moira Craigavon Northern Ireland BT67 OPF Bankers Bank of Ireland 27 Culmore Road Derry BT48 8JB

Have Your Tomorrow's (HURTI Registered number: N1068942 Trustees, Annual Report The trustees have pleasure in presenting their report and the financial statements of the company for the year ended 30 April 2024. Objectives and actlvlties The principal objectives and activities of the charity during the year continued to be the relief of slckness and preseNalion of health of people suffering from the effects of drug dependency. Support is offered for Iheir families and friends and carers by the provision of counselling and supportive help lo those people who are in need who would not othetwise be able to access such seNices through lack of means. In addition, the charity offers training of iridividuals or groups in the provision of counselling and support lo advan￿ education aboLJI drug and alcohol dependency from the polnt of view of the service user as well as the famllies. friends 8nd carers. lo foster an atmosphere of mutual support among people experiencing the effects of drug and alcohol dependency and their families, friends or carers and lo raise awareness for the benefit of the public about the effects of drug and alcohol dependency and associated illness and methods of prevention or management of such illness. The charity is a charitable company limited by guarantee. 11 is govemed by a memorandum and articles of association. Strate IcRe ort Achlevemenls and performance The main achievements of the charity during the year were as follows.. 1. HURT secured two major funded programmes this year from the National Lottery (Destination Me, and Reconnected Recovery) This funding will provide for long tem) employment, support for runnlng costs and delivery of programmes for a wide r8nge of setvice users for up to four years. 2. HURT have securod three years funding from the GF Trust to deliver a range of programmes in the community and to address the shortf811 In counseling costs that we had antlclpated as a result of major increase in client numbers 3. We continue lo develop and expand our Social Enterprise Programmes and establish new corporate partnerships with increased income. This year we have partnered with Spec Savers and delivered training lo Seagale Technology, and Finlru, completing a very successful year with the Bentley Group 4. HURTS charity shop {Quirky Corner) now in ils second year Gonlinues lo expand and generate vital income for the charity. Through more use of social Medi8 we are reaching more donors and customers. 5. HURT have been asked to be Ihe sole beneficiary and organizer of the Tree Of Remembrance this year where up lo 10,000 ribbons are placed on 8 Christmas tree in the city centre with donations going to our charity. The tree valued 8t over £5.000 has been gifted to HURT.

Have Your Tomorrow's (HURT) Reglstered number: N1068942 Trustees. Annual Rèport Analysis and risks for future Income and sustainability Following risks identified in last year's report HURT undertook a number of actions to minimize and mitigate risk ensuring the long-lerm viability of the charity. To spread the Income source required to maintain Ihe seNices we developed further training inilialives and partnerships with a broader range of potential funders from corporate and commercial clients lo community and training groups. The fundraising venlures Increased lo include a more diverse range of aclivilies. Revamped our social media presence to reach a greater number of followers and potenti81 donors. Activity Vlablllly and opportunlty Comment Facilitation of accredited and non accredited programmes in the North West Income Streams, Markellng, social media HURT promoted these through social media, and Business in the Community Develop a bespoke training menu for corporate partners in the North West and across the province CSR is driving a greater demand to support their workforce Can be offered as part of corporate partnerships as a buy in for potential partners Develop jolnl initiatives with Ihe unions for workforce training Unions have approached HURT to Great potential with this as many unions require design training tralnlng programmes Due lo restricted storage in shop larger items such as furniture or suites cannot be accommodated Develop online marketing to support the charlly shop Trial run with virtual shop has been successful Consider joint applicalions for PEACE 5 programmes Numerous potential tender opportunilies over Options to lender as lead or sub for some of Ihege tenders.

Have Your Tomorrow's {HURTI Registered number: N1068942 Trustees. Annual Report Benefits to the end users and widersoclety The directors are satisfied that the performance of the company during the year. in terms of both financial and operational results, is in line with the charitys conslilulion and key objectives. Flnanclal review (including reserves policy) The nel income for the year was £82,347 130 April 2023 net income £16,227). Total funds and reserves at the end of the financial year were £431,671 {2023 - £349.3241. The charity aims to have unreslricled reserves available lo cover approximately the value of 6-monlh ongoing running costs. Based on the financial slalements to 30 April 2024, this would equate to £211,905. The current level unreslricled reserves lincluding deslgn8ted reseNesl exceed this target. The Iruslees are confident that the charity will be able to continue lo achieve this objective for the foreseeable future given the predicted funding streams. Plans for future periods There are no significant changes planned for the fortheoming financi21 year. The trustees will continue lo govem Ihe company in line with Ihe constitution in order to achieve the objectives noled above. Structure, governance and management The charity Is a charitable company Ilmlled by guar8nt8e. The charity is governed and managed by the board of directors. The directors who seNed the company throughout the year are shown on pages 1 and 2. together wllh detalls of the registered office and other professional advisors. The board of directors carry out their governance role throughout the year by way of meetings every 6 weeks lo revlew the performance of the company and lo make decisions regarding the company's rinancial and operational mallers. The directors govern the activities of the company in line with the objectives sel out in the governing documents of the charity, namely the Memorandum and Articles of Association and the charity's conslitulion. Directors The directors who seryed the company during the perlod were as follows Johnathan Heg8rty Irene Hewill Rachel Gallagher James Mcmenamin Stephanie Hill Kirsten Arbuckle Wendy McDermoti Lynette M¢Kinney Caroline Smyth-Ke Peter Barber Ciaran McLaughlin Josephine Friel

Have Your Tomorrow's (HURT) Registered number: NI068942 Trustees' Annual Report

Trustees' responsibilities

The trustees, who are also the directors of the company, are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume

• that the company will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to the auditors

We, the directors of the company who held office at the date of approval of these financial statements as set out above each confirm, so far as we are aware, that:

• there is no relevant audit information of which the company's auditor is unaware; and - the directors have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Auditor

SJK Chartered Accountants are deemed to be reappointed under section 487(2) of the Companies Act 2006.

Small company exemptions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

In approving the Trustees' Annual Report, we also approve the Strategic Report included therein, in our capacity as company directors.

On behalf of the Board

LyneJ: McKinney (Nov 25, 2024 16:0SMTJ

L[y] nette McKinney Company Secretary Approved by the board of directors on ______ _ 25 November 2024

5

Have Your Tomorrow's (HURTI Independent Auditor's Report to the Members of Have Your Tomorrow's {HURT) Oplnlon We have audited the financial slalemenls of Have Your Tomorrow's IHURTI Ilhe 'charilable company'l for the year ended 30 April 2024 which Comprise the Statement of Financial Aclivilies, the Balance Sheet and notes to the financial slalemenls. including significant accounting policies. The financial reporting framework Ihal has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reportlng Standard 102 The Financial Reporting Standard applicab16 in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice)- In our opinion the financial statements- give a true and fair view of the slate of the charitable company's affairs as al 30 April 2024. and of ils incoming resources and application of resources, including ils income and expenditure, for the year ended.. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance wilh the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Audlling (UK) {ISAs IUKII and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the rinancial statements section of our report. We are independent of the charitable company In accordance wllh the elhlcal requlrements that are relevant lo our audit of the financial slatemenls 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 lo provide a basis for our oplnlon. Concluslons relating to going concern In auditing the financial slalemenls. we have concluded th81 the IrLtstees' use of the going concem basls of accounting in the preparalion of the financial slalemenls is appropriate. Based on the work we have performed, we have not identified any material Un￿rtaIntieS relalirkg to events or conditions th81, individually or collectively, may cast significant doubt on the charitable company's ability lo continue as a going concern for a period of al least twelve months from when the financial statements are authorised for issue. Our responsibilities and Ihe responsibilities of the trustees with respeGI lo going con￿rn are described in the relevant sections of this report. Other information The olher infom)alion comprises the infom)alion included in the Irustees, annual report2, other than the financial slalemenls and our auditor's report thereon. The Iruslees are responsible for the other information. Our opinion on the financial slalemenls does not cover the other information and. except to the exienl otherwlse expllcilly slated in our report, we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the other information and. in doing so. consider whether the other information is materially inconsistent with the financial siatements or our knowledge obtaine£S in the course of the audit or otherwise appears to be materially misslaled. If we identify such material inconsislencies or apparent maleTial misslalemenls, we are required lo determine whether Ihis gives rise lo a material misslalement in the financial statements themselves. If, based on the work we have performed, we Conclude that there is a material misslalement of this other information. we are required lo report that facl. We have nothing lo report in this regard, Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on Ihe work undertaken in the course of the audit.. the Information glven In the Iruslees, report prepared for Ihe purposes of company law, for the finanoal year for which the financial statements are PTepared is consistenl with the financial slalernenls; and the directors. report included within the trustees. report has been prepared in accordance with applicable legal requirements.

Have Your Tomorrow's {HURT) Independent Auditor's Report to thè Members of Have Your Tomorrow's (HURT) Matters on which we are required to report by exceptlon 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 misslatemenls in the directors. report included wilhin the Iruslees, report. We have nothing to report in respe¢l of the following matters in relation to which the Companies Acl 2006 requires us to report lo you if. in our opinion-. adequate accounting records have not been kept, or returns adequate for our audit have not been receSved from branches not visited by us., or the financial slalemenls are not in agreemenl with Ihe accounting records and returns.. or certain disclosures of direclors, remuneration specified by law are not made. or we have not received all the information and expl8n8lions we require for our audit., or the Iruslees were not enlilled to prepare the financial statements in accordance with the small companles regime and lake advantage of the small wmpanies, exempllons In preparing the directors, report and from the requirement to prepare a slralegic report Responslbllities of directors As 8xplained more fully in the trustees, responsibilities statement sel out on page 5. the trustees (who are also Ihe directors of the charitable company for the purposes of company law} ale responsible for the preparation of the financial slalemenls and for being satisfied that they give a true and fair view, and for such internal control as the Iruslees determine is necessary lo enable the preparation of financial slalemenls that are free from material misstalemenl, whether due to fraud or error. In preparing the financ181 slalemenls, the trustees are responsible for assesslng the chadtable company's ability to continue as a going concern. disclosing. as applicable. mallers related lo going concern and using the going concern basis of accounting unless the Iruslees either intend lo liquidate the charilable company or to cease operations. or have no realistic 81tem8llve bul lo do so. Auditor's responsibilitles for the audlt of the flnanclal statemont$ Oijr objectives are to obtain reasonable assuranco about whether the financial sl8temenls as a whole are free from material misslalemenl. whether due to fraud or error, and lo issue an auditor's report that Includes our opinion. Reasonable assuran￿ is a high level of assurance, bul is not a guarantee that an audit conducted in accordance wilh ISAS {UKI wlll always delecl a material misslalement when il exists. Misslatemenls can arise from fraud or eTror and are considered material if. individually or in the aggregate, Ihey could reasonably be expected lo influence the economic decisions of users taken on Ihe basis of these financial slatemenls. Irregularities, including fraud. are insl8nees of non-compllance wSlh laws and regulations. We design procedures in line with our responsibilities, ouuined above, to delect material misslalemenls In respecl of irregularities, including fraud. Because of the Inherent Ilmi181ions of an audll, there Is a risk that we will not delecl all Irregularities, including those leading lo a material misslalemenl in the financial slalemenls or non-compliance with regulation. This risk increases the more that compliance wilh a law or regulation is removed from the events and transactions reflected in the financial statements. as we will be less likely lo become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due lo fraud ralher than error, as fraud involves intentional concealment, forgery, collusion, omlssion or misrepresentation. As part of an audit in a￿OrdanCe with ISAS IUKI, we exercise professional judgment and maintain professional sceplicism throughout Ihe audit. We also.. Identify and assess the risks of material missiatement of the financlal statements, whether due to fraud or error. design and perform Audit procedures responsive lo those risks, and obtain audit eviden￿ that is sufficient and appfopriale lo provide a basis for our opinion. The risk of not detecllng a material misslalemenl resulting from fraud is higher than for one resulting from error, as fraud may involve collusion. forgery, intentional omissions, misrepresenlalions. or the override of inlemal control. Obtain an understanding of internal control relevanl lo the audit in order lo design audit procedures that are appropriate in the circUmstan￿s, bul not for the purpose of expressing an opinion on the effectiveness of the charitable company's internal control. Evaluate the approprfaleness of accounllng policies used and the reasonableness of accounting estimates and related disclosures made by the dlreclors. Conclude on the appropriateness of the Iruslees, use of the going concern basis of accounting and, based on the audit evidence obtained. whether a material Un￿rtaInty exists related lo events or conditions that may cast slgnllicanl doubl on the charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exisls. we are required lo draw allenlion in our auditor's report lo the related disclosures in the financial statemenls or, if such disclosures are inadequate, lo modify our opinion. Our conclusions are based on Ihe audit evidence obtaSned up lo the date of our auditor's report. However. futura events or conditions may cause the charitable company to cease lo continue as a golng concern. Evaluate the overall presentation. structure and content of the financial statements. Including the dlsclosures, and whether the financial slalemenls represent the underlying transactions and events in a manner that achieves fair presentation Ile. glves a true and fair view).

Have Your Tomorrow's (HURT) Independent Audltor's Report to the Members of Have Your Tomorrow's IHURTI We communicate with those charged with governance regarding. among other mallers, the planned scope and liming of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely lo 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 be8n undertaken so thal we might slate lo the charitable company's members those matters we a￿ required lo slate lo them in an auditor's report and for no other purpose. To the fullest extent permitted by law. wa do not accept or assume responsibility lo anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions wo have formed. Mr Stephen Kennedy for and on behalf of SJK Chartered Accountants Chartered Accountants & Reglstered Audltors 8 Bridge Road Cralgavon Northern Ireland BT67 OPF 25 November 2024

Have YourTomorrow's {HURT) Statement of Financial Activities for the yèar èndèd 30 Aprll 2024 No¢es Daslgnated Unreslrlct8d Restricled 2024 2023 Income and endowments from.. Charilable activities Oonalions and 18gaci8s Olher trading Income 124,391 1,732 12.372 117,626 250,035 376,158 12.372 117,626 349,708 20,662 38,316 Total Income 124,391 131,730 250 035 SlJ6,156 408,686 Expendlture on: Charilable activities Gov8rnance costs Raislng funds 126,464 61,157 8,220 192,558 380,179 8,220 35,410 352.819 7.641 31,999 35,410 Total expendliure 126464 69,377 227,968 423 809 392,459 Net Incomè 12,0731 62,353 22.067 82.347 16.227 Transfers belween funils 2,073 12,0731 Net movement In lunds 60,280 22,067 82.347 18.227 Re¢onclllatlon of funds: Tolal fund5 brought forward 106.507 188,376 56,441 349,324 333.097 Total funds carrled fO￿ard 106,507 431671 349.324 1 Sncome and expendIlu￿ derlve l¥om c4)ntlnuing ad1Vi￿ The statement of flnancial actlwlles Indudes all gains and losses r￿ogniSed during Ihe year

Have Your Tomorrow's (HURT) Balance Sheet as at 30 April 2024 Notes 2024 2023 Fixed assets Intangible assets Tangible assets 12 13 650 21,482 22.132 25,463 25,463 Current assets Debtors Cash at bank and in hand 14 15,721 399,909 415,630 10,170 326,319 336,489 Creditors: amounts falling due within one year 15 (9,422) (9.297) Net current assets 406,208 327,192 Total assets less current liabilltles 431,671 349,324 Net assets 431,671 349.324 Charlty funds Designated Unrestricted Restricted 18 20 20 20 106,507 246,656 78,508 431,671 106,507 186.376 56,441 349,324 Tolal charity funds These financial statements have been prepared in a¢cordance with the special provisions for small companies under Part 15 of the Companies Act 2006 and "Accounting and Reporting by Charities- Stalement of Recommended Practice applicable to charities preparing their a¢Gounts in aGcordance with Ihe Financial Reporting Standard applicable in the UK and Republic Of Ireland (FRS 102)" The directors confirm that: (i) For the year ended 30 April 2024, the company was entitled lo exemption from audit under section 477 of the Companies Act 2006 relating to small companies., (li) The members have not required the company to obtain and audit of its accounts for the year in question in accordance with section 476- the directors acknowledge their responsibility for complwng with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts-, (iv) These accounts have been prepared in accordance with the provisions applicable to companies subjecl to the small companies regime These financial statements were approved by the directors and authorised for issue on 25 November 2024 and are signed on their behalf by- Johnalhan Hegarty Director Irene Hewitt Director 10

Have Your Tomorrow's {HURTI Notes to the Accounts for the year ended 30 April 2024 1 Accounting pollcles (l) Gen8ral Informatlon and basls of preparation Have Your Tomorrow's IHURTI is a charitable company limited by guarantee in Northem Ireland. In the evenl of the charity being wound up, the liability in respect of the guarantee is limiled to £1 per member of the ch8rily. The address of the registered office is given in the charity infomialion on page 1 of Ihese financial slalemenls. The nature of the charitls operations and principal activities are the relief of sickness and preseNallon of health of people SLJffering from the effects of drug and alcohol dependency, support for their families, friends and carers by the provision of counselling and supportive help to those people who are In heed who would nol olheMse be able lo access such services through lack of means. In addi1Son, the charfly offers Iralnlng of Individuals or groups in the provlsion of counselling and support to advance education about drug and alcohol dependency from the point of view of the service user as well as the families, friends and carers, lo foster an atmosphere of mutual support among people èlcperiencing the effects of drug and alcohol dependency and their families, friends or carers and to raise awareness for the benefit of the public aboul the effects of drug and alcohol dependency and associated illness and methods of prevention or management of su¢h illness. Tho charity ¢onstilules a public benefit entity as defined by FRS 102. The financial slalements have been prepared In ac¢ordan¢fj with Accounting and Reporting by Charities.. Stsl&menl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued on 16 July 2014 las updated through Update Bulletin 1 published on 2 February 20161. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 1021. the Charities Act INI) 2008, the Companles Act 2006 and UK GenerallyAccepled Practice as il applies from 1 January 2015. The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow slalement on the grounds that il is applying FRS 102 Section 1A. The financial slalements have been prepared lo give a 'lrue and fairf view and have departed from Ihe Charities IA¢counts and Reports) Regulatlons 2008 only lo the extent required lo provide a 'lrue and fair vievl. This departure has involved following the Accounting and Reporting by Charities.. Slalemenl of Recommended Praclice applicable to charities preparing their accounts In &ccordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued on 16 July 2014 rather than the Accounting and Reporting by Charities.. Stalemenl of Recommended Practi effective from 1 ApTiI 2005 which has Sin￿ been withdrawn. The financlal statements are prepared on a going ￿n￿rn basis under Ihe historical cost convention, modified to include certain items al fair value. The financial statements aro presented in steding which is the funclional currency of the charity. The significant accountin9 policies applied in the preparation of these financial slalemenis are sel out below. These policies have been consistently applied to all years presented unless olhetwise stsled. 11

Have Your Tomorrow's (HURTI Notes to the Accounts for the year ended 30 April 2024 (li) Income recognition Incoming resources from generated funds consisls of income from fees and services generated by the charily from ils main charitable aclivilies. All Incoming resources are included in the Slalemenl of Financial Aclivilies ISOFAI when the charily is legally enlilled lo the income after any perform8nce conditions have been mel, the amount can be measured reliably and 51 is probable that the income will be received. Incoming resources from charitable 2clivilies conslsls of grants re¢elved from various funding bodies to asslst the charfty In achieving ils objectives. Grants of Ihis nature are recognized in the Slalemenl of Financial Aclivities when the charity is legally entitled io the income and all precondilions for receipt of Ihe funds have been mel. (iiij Expenditure recognition All expendilure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related lo th8 calegory. Where costs cannot be dire¢lly attributed lo particular headings they have b86n allocated to aclivllles on a basis consislenl with use of the resources. Staff Gosls have been allocated on the basis of lime spent on each of the main aclivitles of the charity. whlch are.. Charitable activities {those activities associated wlh the charity's objects) Governance costs (management and adminislralion of the charilyl Irrecoverable VAT is charged as an gxpense againsl the activity for which expenditure arose. (iv) Fund ac¢ountlng Reslricled Funds lficoming resources of the company whlch are provided for a specific purpose, togelherwith Ihe resources expended lo which they relate. form part of the reslricled funds of tha charity. Unreslricled Funds Ihcoming resoU￿e$ which are generated by the charitls own efforts or provided wlh no specific preconditions. together with the resources expended lo which Ihey relate, are disclosed as part of the unre51rlcted funds of the charity. (v) Fixed assets. depreciation and amortisation Fixed assets are staled al historical cost. Depreciation and amortisalion is calculated so as lo write off the cost of an asset. less Ils estimated residual value. over the useful economic life of that asset as follows.. Office equipment, fumityre and fixiures Software 12.5¥o straight line 20% straight line (vi) Deblors and creditors receiVabl￿paYSb1e wlthln one year Debtors and Creditors with no slated Interest rate and ￿CeIVable or payable within one year are recor(Sed at transaction price. Any losses arising from impaimienl ar8 recognised in fjxpenditure. (vl) Golng ¢on¢ern The financial statements have been prepared on a going concern basis as the Iruslees believe that no materfal un￿rtaIntleS exist. The Iruslees have considered the level of fLJnds held and the expected level of Income and expendilure for 12 months from aulhorising these financial stalemenis. The budgeted income and expenditure Is suffiaenl with Ihe level of reserves for the charity to be able lo conllnue as a going concern. 12

Have Your Tomorrow's (HURTI Notes to the Accounts for the year ended 30 April 2024 2 Nat Incoma for thg year 2024 2023 Nel incomin resources are slated after char Dire¢lo¢s emoluments Depreciation of owned fixed assets Amortisallon of intangibles Auditors, remuneration 4,441 650 4.200 2,842 2,200 3,060 3 Income from charltable actlvltles Doslgnated Unrastrlcted Fund5 Funds Re5tri¢ted Funds Total Funds 2024 Total Funds 2023 Nation81 Lottery Fund- Seeds of Hope National Lottery Fund- Dormant Accounts Nl National Lottery Fund - Deslinalion Me National Lollery Fund- Reconnect Recovery D.S.D Halifax Foundalion DeTry & Slrabane Council - PCSP International Ireland Fund Special grant funding GF Tm81 Victoria Homes General funders 67.299 49.915 24,957 48,625 57.092 13,081 24.957 48,625 57,092 13,081 12.462 4.400 6,792 85,572 120.768 5.976 85,304 5,976 85.304 124.391 15,000 124.391 15.000 2,500 1,732 1.732 124.391 1.732 250,035 376,158 349,708 4 Donations and lagacies Desl#nated unreSt￿¢t¢￿ Funds Funds Restricted Funds Total Funds 2024 To¢al Funds 2023 Donations and sponsorships 12,372 12,372 20,662 12,372 12,372 5 Other trading income Designated Un￿strOcIQd Funds Fvnds Restrlcted Fund5 Total Fund$ 2024 Total Fund8 2023 Shop income lQui¥ky Comer) Fundraising events Soclal Enterprise 55,967 51.338 10.321 55,967 51,338 10,321 8,829 22.007 7.480 117.626 117,626 13

Have Your Tomorrow's (HURT) Notes to the Accounts for the year ended 30 April 2024 6 Expendlture on Charltablè actlvltlas D8$ignated Unrestricted Funds Funds Re8trlcted Funds Total Funds 2024 Total Fund$ 2023 Wages and salaries Pension conlribulions Staff training Travel expenses Volunteer expenses Therapist and materials Counselling and development ProjeGI and programme costs Rent and rates Heal, light and power Insurance Cleaning and consumables Repairs and maintenance Telephone and intemet Postage, slalionery and softhre Advertising and promotion Charity shop purchases Admin and general expenses Accountancy fees Audilorfs remuneration Course facililalion, verification and certficates Consuliancy and professional Bank charges Depreciation charge Amortisalion charg8 40,164 57,671 70,760 8,839 913 12,512 3,153 856 18.360 10,087 31,360 2,767 2,547 1.149 2,286 1,772 3.199 6,898 168.595 8,839 1,153 13.835 5,547 9.538 53.000 10,838 42,361 6,579 3,677 3.235 3,966 2,626 6,223 7,035 3,486 538 1.468 4,200 15.401 2.500 458 4,441 650 380.179 166,575 7,383 5,235 13,448 2,811 10,106 44.310 26,299 20,895 2.091 1,995 2.930 2.159 1,904 7.683 4.426 344 2.256 1.505 3,060 19.976 120 266 2,842 2,200 352.819 240 1,323 2.394 8,682 34,640 751 11.001 3,812 1.130 2,086 1.680 854 3,024 137 3.486 177 1,458 1.711 11,200 361 2,489 4.201 2.500 458 4,441 650 192,558 126,464 61.157 7 Governance costs Designated Unrestrlcted Funds Funds R8Strlcted Fund$ Total Fund$ 2024 Tolal Fund$ 2023 Wages an¢J salaries 8.220 8.220 7,641 8,220 8.220 7,641 8 Raising funds Do5ignal8d Unrostrictod Funds Fund8 Restrlcl8d Funds Total Funds 2024 Total Funds 2023 Wages and salaries 35,410 35.410 31.999 35,410 31,999 14

Have Your Tomorrow's (HURT) Notes to the Accounts for the year endod 30 April 2024 9 Audllor's remuneration The auditor's remuneration amounts to an audit fee 01 £4.200 {2023- £3,060). There were no accountancy or olher non- audit servicès provided by th8 8udilor lo the chartity. 10 Trustees and key managemont pèrsonnel remuneratlon and expanses The Iruslees neither received nor waived any remuntrr81ion ¢Juring th6 year12023- £Nill- li staff costs and employee benefits The average monthly number of employees during the year was as follows.. 2024 No. 2023 No. Raising funds and governanc8 Charitable activities 10 The total staff cost$ and employee bengfits were as follows: 2024 2023 Wages and salaries Social security Pension contribution costs 204.047 13.479 3.538 221.064 199,438 11,081 3.079 213.598 No employees recelved total employee benefits {excludlng pension costs) of more than £60.000. 12 Intanglble fixed assets Software Total Cost At 1 May 2023 16,050 16,050 At 30 April 2024 16,050 16,050 Amortisation Al 1 May 2023 Charged for the year AI 30 April 2024 15.400 650 15,400 650 16.050 Net book value AI 30 April 2024 AI 30 April 2023 650 650 15

Havè Your Tomorrow's IHURTI Notes to the Accounts for the year ended 30 April 2024 13 Tangible fixed assets Office & computer equipment Motor vehicle Total Cost Al 1 May 2023 Additions Disposals At 30 April 2024 70.060 3,422 { 2,4341 71,048 70.060 8,422 { 2,434 76.048 5,000 5,000 Depreclatlon Al 1 May 2023 Charge for the year On disposals At 30 April 2024 48,578 3.802 (2,434 49,946 48.578 4,441 { 2,4341 50,585 639 639 Net book value At 30 April 2024 4.361 21.102 25,463 At 30 April 2023 21,482 21.482 14 Debtors 2024 2023 Funding debtors 15,721 10.170 15,721 10,170 15 Credltors: amounts falllng due wlthln ono year 2024 2023 Bank overdrafts and credit cards Oiher taxes and social security Tr8de creditors & accruals 387 2,380 6,655 9.422 1.302 2.209 5,786 9,297 16

Have Your Tomorrow's (HURTI Notes to the Accounts for the year ended 30 April 2024 16 Related party transactlons There were no transactions wlh related parties during the year that require disclosure under Companies Act 2006 or undèr the Charllies SORP 2015 IFRS 102). 17 Tax status The company is a registered charity for tax purposes (rèference number XR 626081 and is exempt from corporation tax on any income or capital 9ains arising. 18 Company Ilmlted by guarante& The company is limiied by guarantee and, therefore, there is no issued share capital. Every member of the ¢ornpany undertakes lo Coniribule lo the assets of ihe company in the event of11 beSng wound up during a period in which Ihtsy are still a member of Ihe company, including a period of one year from the dale that they ceased lo be a member, providlng the debts were incurred during their period as a member of the company or the debt relates to costs and expenses of a wlndlng up. The liability of each member in such circumstances is limited lo £1. 19 Exceptlonal Item During the year ended 30 April 2024. the charity recelved speclal grant fundlng of £124,391. This income is ex￿ptional by ils nature in Ihal il is outside the charitys ongoing sources of funding. The exceptional item is included within income from charitable activities al note 3. This income is "éesignaled" funds of Ihe charity and is Ihe main reason why the charity generdled a large surplus on designated funds during th8 year. The dire¢lors have desianaled thes& funds lo be fullv exDended bv 31 December 2024. 20 Funds Deslgnated Unrestrlcted Funds Funds Restrlcted Funds Total Fund8 2024 Total Funds 2023 Funds brought forward Nel incL)me for the year Transfers between funds for the year 106,507 12,0731 2.073 186,376 62,353 12.0731 56.441 22,067 349.324 82,347 333,097 16.227 Funds carried forward 106.507 246.656 78,508 431 671 349.324 Fund descriptions- lal Unreslricted funds General unrestricted funds conslsl of IncoTnlng resources whSch are generated by the charity's own efforts or provided with no specific preconditions. together with the resources expend8d lo which ihey relalo. Thèse usually consist of monies generated from fundraising, donations and the provision of training seNices and courses lo extemal third parties. Ibl Desi nated funds Designated funds are Incoming resources which are unrestricted in their nature bul which have been Intemally deslgnated by the charity lo be used for a particular purpose or expended based on its own intemal budgeting system. Such funds are not subject lo any reslriclions set by those fundeis extemal lo the charity. A prior period adjuslmenl of £106,249 has been brought forward into designated funds that was Included wthln resldcled funds in the year ending 30 April 2022. {b) Restricted funds ReslrÉcled funds consist of incoming resources which are provided for a specific purpose, together wSlh Ihe resources expanded to which they relate. Those usually consist of govemmenl grant assistance for particular projects carried out by the charity. 17

Have Your Tomorrow's {HURTI Notes to the Accounts for the year ended 30 April 2024 21 Analysls of net assets between funds D•slgnatod Unrestrlcted Funds Funds Restrlcted Funds Total Funds Fixed assels Debtors Cash at bank Current liabilities 25,463 15,721 46,746 19,4221 25.463 15,721 399.909 {9,4221 106.507 246.656 Total 106.507 246,656 78.508 431.671 22 Golng concgrn The directors have given due consideration on the ability and capacity of the company to continue lo operate as a going concern. In Carr￿ng out their asses5menl, the directors have considered the followng matters: 1. The ability of the Charity to deliver ils services to end ¥J88rs 2. The Impact lif any) on current and future funding and incomlng resources 3. The logistics involvfjd in delivering services remotely lo service users using modem communication tools and technology 4. The predicted Cash-flow of the charity based on known funding sources and planned expendilvre In making their assessment, the dlreclors have considered a period of 12 months and beyond from date of approval of Ihese financial slalemenls. As a result of the above assessment, the directors are satisfied Ihal the tharity can continue to operate successfully for the foreseeable future. The financial slalemenls are therefore prepared on the golng concern basis. 18