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