f•
REGISTERED LOMPANY NUMBER: N1040485 (Northern Ireland)
REGISTERED CHARITY NUMBER: NIC 101850
ort of Ihe Tr￿Slee$ and
naudlted Financial Statem
ni for the Year En
ed 31 March 2
23
for
East Belfast Inde
endent Advice Centre
Acom
imited b Cuaran
*JCOZ75TK•
1211012023
COMPANIES MOUSE
JNI
#112
Lynn Drake & Co Ltd
Chartered Accounlanls
I si Floor
34 B-D Main Sircct
Moira
Co. Arma8h
BT67 OLE

t Belfast Inde
ndenl Advice Centre
Conlents ol the Financial Statemenls
for ihe Year Ended 31 March 2023
Page
Reference and Adminlslralive Delails
Report of the Trustees
Independent Examiner's Report
9 10 10
Stalemenl of Financial A¢llvltle8
Stat¢m¢nt of Fluanelal Posilion
12 to 13
Noles to the Financial Sialements
14 10 26
Delalled Stalement of Financial Activities
27 10 28

East Belfast Inde
endent Advice Cenlre
Reference and Adminislrative Delails
for Ihe Year Ended 31 Mareh 2023
TRUSTEES
Ann Martin
Irene Blanchard (resigned 91512023)
Amanda Maguir¢
Bernadette Mcconnell
Colin Robinson
Richard Williamson
Geratd Morgan (appoinled 71612022)
COMPANY SECRETARY
Gerard Morgan
RECISTERED OFFICE
Easl Belfast Network Centre
55 Templemore Avenue
Beltast
Co. Antrim
BT5 4FP
REGISTERED COMPANY
NUMBER
N1040485 (Northern Ireland)
REGISTERED CHARITY
NUMBER
NIC 101850
INDEPENDENT EXAMINER Lynn Drake & Co Ltd
Chartered Accountants
1st Floor
34 B-D Main Street
Moira
Co. Arm&gh
BT67 OLE
CHIEF EXEC OFFICER
Mr Gerard Morgan
BANKERS
Ulster Bank
Connswater Branch
Arches Retail Park
Belfast
BT5 4AF

East Beif851 Inde
endenl Advlce Centre
ort of the Trustees
f r Ihe Year Ended 31 Mareh 2023
The trustees who are also direclors of the eharity for the purposes of the Companies Act 2006, present their
report with the financial statements of ihe charity for the year ended 31 March 2023. The Irust¢es have
adopied ih¢ provision5 of Accounting and R¢portin8 by Charities.. Stalement of Re¢ommend¢d Praclice
applicable to charities preparing their accounts in accordance wilh the Financial Reportin8 Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objeclives and alm5
East Belfast Independent Advice Centre targets people affected by poverty and disadvantage by providing
free, independent and confidential advice within the community in greater East Belfast. EBIAC believes in a
community development approach to advice, providing an advice servic¢ which promotes Community
participation, is community based and community led. EBIAC exists to ¢nsure that the community in East
Belfast does not suffer from a lack of advicelinformation as to their rights and responsibilili¢s,
Significant activilies
The aims and objectives of EBIAC are as follows:
( l ) Maintain and develop an effective and high quality service.
{2) Ensur¢ th¢ service is accessible especially to ihe most vulnerable people in Ihe area.
(3) Inform and influence policy and service developments in the context of Welfare Reform.
(4) Sustain and develop the organisalion and irs resources.

E2St Belfast Inde
endent Advice Centre
ort of the Trustees
for Ihe Year Ended 31 March 2023
OBJECTIVES AND ACTIVITIES
Public benefit
Purposes (a) and {b)
The direct benefits ivhich flow from this purpose include:
l. Claiming welfare benefits for those who have a physical or mental disability.
2. Maximising the income of all clienis who are in need.
3. Resolving debt related issues.
4. Reducing the levels of slress and anxiety of those in ihe area of benefil through the provision of advice.
5. Providing quality advice to those An need due to a low income, ill healih. disabilbty or age.
6. Providing a signp05ting service to specialist organi5ations for those needing ihem.
7. Providing quality advice lo all (hose in the are& of bertefil who are impacled negatively by le8islation.
These benefits will be evidenced by:
l. Amount of yearly b¢n¢fil maximisation recorded
2. Amount of debt dealt with.
3. The numbers of people from ihe area of benefbt using our service.
4. Feedback from the people in the area ofbenefit.
Purpose (c)
The diiect benefits which flow form this pur&)ose includ¢
l. Improved mental health and well being for those in the area of benefil.
2. Reduced Jevels of stress and anxiety for those in the aTea of benefjt. Purpose throu8h the provision of
advice thal allows them to resolve practical issues thai are impaciing negatively on their mental health.
3. Signposting to other specialisl mental health services.
These benefits will be evidenced rhrough
l. Numbers of clienls accessing services
2. Direci ref¢rrals from Community Voluntary and Stalulory heallh services.
3. Amounf of bei)efit maxiinisation
4. Amount of debt dealt with.
5. Client and stakeholder feedba¢k.
Purpos¢ (d)
The direci benefits which flow from this purpose include,
Training of Volunteers from ihe area of benefit .Edu¢ation of pcople froin the area of benefti as to their
right5 in relation to those aTeas of Nl -legbslation whi¢h directly affects them. -People from ihe area of
benefit will not suffer through a lack of knowledge or an inability to express themselves.
These benefils will be evidenced through:
i. Ihe number of volunteers Irained each year
2. feedback from clienrs who use our services These purposes do not give ris¢ to any harm. The beneficiaries
of these purposes are ihose people residing in Ihe Greater Belfast and Castlereagh Arca.
A private benefil to Trustees may arise as a result of ongoing training in Good Governance, Finance, HR.
Through this training Trusle¢$ gain skills and ¢xperbence which are transferable to other settings. These
benefits are incidenlal and necessary to ensure ihe benefit is provided io OUT beneficiaries.
A private benefbt to Individual volunteers may arise as a result of iheir basic training. Volurttecrs gain skills
and experience which ar¢ transferable lo other setlings. These benefits are incidental and necessary to ensure
the benefil is provided to our beneficiaries.

East Belfast Inde
end nt Advice
enlr
Re
ort of ihe Truslees
for Ihe YeY4r Ended 31
OBJECTIVES AND ACTIVITIES
The truste¢s ha5 complied with the duty lo have regard to the guidance issued by the Charity Commission for
Northern Ireland under section 4(b) of the Charities Aei.
Reserves Policy
The charity's policy is to retain a level of res¢rv¢5, which matches the needs of the organisalion boih at the
current lime and in the foreseeable future. The charity ha5 developed a plan lo establish and mainlain this
agreed level of reserv¢5. The charity will continue to monitor compliance with this policy on a r¢gular basis
and the Board will review ihe appropriateness of the policy annually.

Belfast Inde
endent A
vi
ntre
orl of the Trustees
for the Year Ended 31 March 2023
FINANCIAL REVIEW
The company had net outgoing resources for ihe year of £24,658 (2022: nel incoming resources of £25,266),
which refl¢¢t¢d the completion of a number of projects during th¢ year. Unrestricted funds increased by
£20,237. while reslricted funds decreased by £44,895.
Aetivltles During The Year
EBIAC is committed to promoiing Social justice and equality, our staff work to ensure that the eommunity
has access to ihe information and resources ihey need io navigate the ¢omplex social security systems. Our
servi¢es are free of Charge, to ensure that individuals from all backgrounds can seek help and support.
EBIAC has played a crucial rol¢ in sUPPOrting vulnerable individuals and families struggling with financial
hardship, Our advisors work closely with clienis, providing advice, form filling, advocacy, represenlalion,
and practical solutions to help ihem overcome obstacles to making informed decisions. The year 2022-23
saw th¢ lifting of Covid restrictions in place since 2020 which, impacied on the delivery of face-to-face
s¢rvi¢es for the organisalion as a result we were able to meet clienls on a face-io-face basis but also were
able to ensure that vulnerable ¢lieniS ¢an still be seen within a Covid secure environmenl when they have
concerns. We increased the awareness of access to advice, accessin8 jilstiee and information on welfare
reform issues, benefils, debt, housin8 issue and the social security sysiem. Our services and access are
already iailored io those wilh significani physical access and health issues because of the naiure of our work.
W¢ continue ro reach out to groups with information and awar¢ness raising aciivities when we have
identified underrepresented communilies which maybe be facing barriers to accessing services. During 22-23
we have organised workshops, training s¢ssion5, and awareness raising information sessions lo equip
individuals with ihe knowl¢dg¢ and skills necessary to navigate various systems effectively. This year lh¢
cost of energy dnd fuod inflation continues to effeci household incnme.s, those wilh mental health issues are
among those mosl vulnerable in our community in Ihes¢ circumslances, likely lo experience severe financial
difficulties and already struggle with and mainlaining Stable homes and their healih and wellbeing.
Durin8 the yeai advice was delivered ihrough a number of projecls including.,
Menlal Health and Wellbeing and Advocacy and Tribunal Services
The M¢nlal H¢alih Advocacy projeci ¢ontinues to support individuals wiih mental healih issues to access
their entitlements and provides support with appeal applications and represenlalion al Social Se¢urity
Tribunals. The continuing partern is ihai Personal Independence Payment appeals continue lo represent the
majority of the cases with a high number of decisions having be¢n delayed ovei the Covid period, and
financial oulcomes for the quarter reflected a number of large multi-year backdated awards for clients. The
Projeci delivered Information sessions wilh local comrnunity-based organi5ations working in the fields of
menlal health support, health and well-being services and ihose supporting Carers. We have been able to
refer vulnerable individuals, who previoubly did not engagc ivith coinmvnity or other services ro support
their on-going mental health needs Including to counselling services, volunteering opportunities, family
support organisations and debi management advice.
Welfare Reforni Support Projecl
The WRSP project provides advice for people navigating ihe range of welfar¢ reform and miligalion
schemes. It includes advice and support with benefit application processes, assistance wilh sanciions,
enhancing employability and financial capability where appropriate and supportin8 people to improve their
digilal capability.
Community Advice and Training Project

East Belfasl I nde
endenl Advfice Centre
orl of the Trustees
for the Year Ended 31 March 20
Delivery of our Generalist Advice Services is und¢rpinned by our Community Advice and Trainin8 Project.
Our volunleer adviser5 are recruited from ihe local community and we develop the skills and capacity of our
volunteers lo support the local community, deliver advice service5, improve Iheir own employability and
access opportunities in th¢ local area. Our programme supports Ihose currently excluded from ihe workplace
for a variety of reasons and encourages some of the most vulnerable local people to become involved in
volunteering. gain qualifications and 8ain employmeni for ihos¢ seeking to do so. Our volunteers have
supported individuals to improve iheir financial posilion by conducting benefits checks on all ¢li¢nts and
OSSlSting people io maximise their income by supporling people with making applications for social 5￿UritY
benefits including Universal Credit, Employment Support Allowance and Personal Independ¢n¢e Payments.
By conducting bud8eling reviews with clienis Ihey have been able to support individuals to address issues of
debi directly or through referrals to local debt managemeni services.
Wiser and Beller Off
During the year, the project has worked to ensure that pensioners in East B¢lfa5t have reduced levels of
poverty and better access io services rhough the provision of dir¢ct advice serv•ces on a face-lo-face basis,
We have publicised the project within the local community and public sector lo promote the project. These
links have also enabled us to refer pensioners to additional 5UPPOrt services which they were unaware of, or
unable to a¢¢¢ss ind¢p¢ndently W¢ have publicised ihe projeci ihroughoul the communiiy particularly in
locations wh¢r¢ w¢ inight be able to larget older people not currently engaged in additional support services,
including GPS, Post Offices, local shops and caf¢s. We have delivered awareness raising on pensions and
pension credil enliilement to organisations working with and supporting older people.
FUTURE PLANS
In the coming year we again anticipate high demand for services from people struggling with ihe Cost of
living and impact of inflalion on housing and living costs. We will conlinue to work together with partners in
the wider voluntary, community and public seclor lo ensure we support clienls to avoid hardship and
d¢slitution. In the coming year. we will provide crucial support to clients ihrough, our dropin services,
appoinlment-based services. phone and on-line support when requested, providing informalion and r¢f¢rrals
services and specialist advice on housin8, employment, benefits, debi, and mental health advocacy. We will
also deliver information and awareness raising sessions, to equip ihose working wilh vulnerable individuals
with knowledge of the social security sys¢em and raise awareness of Ihe services available. We will continue
to collaborate with our exisfing and new partner organisations, to provide a comprehensive support network
for clients. drawing upon the expertise and resources of oiher organisalions to address complex issues
STRUCTURE, COVERNANCE AND MANAGEMENT
Governlng d¢xumenl
The charity is conlrolled by its governing document. a deed of trust, and constitutes a limiled Company,
limiled by guarantee, as defined by the Companies Act 20U6,
Recruitmenl and gppointment of new truslees
During the period under review ihe directors met monihly. Trusteesldire¢tors are appoinied by nominations
made in wriling by any existing director. At the General Meeting nominated dire¢(ors are appointed by
eleclion.
Related parlles
There were no related party iransactions for ihe year ended 31 March 2023.

East Bell
lftde
nt Advi
ort of Iht Truslee
for the Year Ended 31 M h 2023
STRUCTURE, COVERNANCE AND MANAGEMENT
Risk mgnydgemenl
The principles of good governance are embedded within all aspects of East Belfast Independenl Advice
Cenlre'5 operations with management and staff being keenly aware of the Boards responsibility of ensuring
thai ihe organisaiion protects itself from financial exposure and reputational damage, A close working
relationship is maintained between the Board and managemenl to ensure thal operationally staff ar¢ aware of
the 51andards required of ihem by ihe Board and the Board are always in a position to provide guidance aad
support to management in ihe discharge of their dulles. This two way r¢lationship is the key feature of Easl
Belfast Independent Advice Centre governance arrangements and is a key strength in ihe company.
A conscienlious approach to ensuring that contra¢tual project r¢quiremenls are achieved has been mainlained
at all times both in the accounting period being reported on and since East Belfast Independenl Advice
Centre establishment. Very tighi financial ¢ontiols on expenditure and all financial Commitments are
mainlained al all times and project staff have been trained and have become experienced in budgetary
controls. In both ihese areas ie Project delivery and financial controls management all staff have established
close working relationships with funding organisalions lo ensure all mandatory standards are consistently
a¢hi¢ved. Board representatives also actively engage with funding bodies.
The Board. management and Siaff are fully aware thai ihe nature of ihe work in which East Belfasl
Independent Advice Centre is involved can bring wilh it a high level of scruliny to ensure that all aclivilies
are fully ¢omplianl wilh funding requirem¢nts and. th¢r¢fore, beyond reproach. Th¢ Board of Easl Belfasl
Independenl Advice Centre is, therefore, greatly reassured of the ¢oinpany's complian¢e with the highesi of
standards of governance on the basis that all monitoring and evalualion of projeci delivery demon51rates
achievement of all funders objectives and ihai funders. audits and vouching of financial expenditure and ihe
Independent Examiners Report confirm compliance wilh both probity and regularity in the use of monies
re¢eived.
EVENTS SINCE THE END OF THE YEAR
Information relating to events since the end of the year is given in the notes to the financial siatements.
TRUSTEES, RESPONSIBILITY STATEMENT
The trustees (who are also Ihe directors of Easi Belfast Independent Advice Cenlre for the purposes of
company law) are responsible for preparing the Report of the Trustees and the financial slalemenis in
accordance wilh applicable law and Uniled Kingdom Accouniing Standards (Uniled Kingdom Generally
Accepied Accounling Practice) including Financial Reporting S(andard 102 "The Financial Rew)rtin8
Standard applicable in the UK and R¢public of Ireland".
Company law requires the trustees to prepare fii)ancial statements for each financial year which giv¢ a true
and fair view of th¢ state of affair5 of the charitable company and of the incoming resources and applieation
of resources, including the incom¢ and expenditure, of the charitable company for that period. In preparin8
those financial statements, the trust¢¢s are requir¢d io
select suilable accounting policies and ihen apply them consistently;
observe lh¢ meihods and principles in the Charity SORP.
make judgem¢nts and eslimales that are reasonable and prudent.
prepare the financial statements on thc going concern basis unle$s it is inappropriate to presume ihal the
chariiable company will con(inue in business.

East Belfasl Inde
endent Advice Centre
ort ol Ihe Trustees
for the Year Ended 31 Marth 2023
TRUSTEES. RESPONSIBILITY STATEMENT - eontinued
The trustees are responsibl¢ for keeping proper accountingy records which disclose with reasonable accura¢y
at any lime the financial position of the charitable company and to enable them to ensure Ihat the financial
stalements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of
the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
This report has been prepared in accordance with ihe special provisions of Part 15 of the Companies Act
2006 relating to small comppanies.
Approved by order of the board of trustees on 6 October 2023 and signed on ils behalf by:
Ann Martin- Trustee

Inde
endent Examiner's Re
ort lo the Truslees of
East Belfxsl Inde
endent Advice Centre
I report on the accounts of the company for ihe year ended 31 March 2023, which are set out on pages eleven
to twenty six.
Respeelive responsibilitie5 of charity trustees and examiner
As (h¢ charity's Irustees (and also the directors for Ihe purposes of company law) you are responsible for the
preparation of the accounts in accordance with ihe requirements of the Companies Act 2006.
Having satisfjed myself that the charity is not subjecl to audit under company law and is eligible for
independent examinalion. it is my responsibility to:
examine the accounls under Seclion 65 of the Charities Act
follow the procedurcs laid down in ihe general Directions given by ihe Charity Commlssion for
Northern Ireland under Section 65(9Xb) of ihe ChaTities Act
state whether particular matters have come to my atteniion.
Basls of Ihe independent examiner's report
I have examined your charity accounts as required under Section 65 of the Chftrities Act and my examination
was carried out in accordance with the general Directions given by ihe Chariiy Commission for Northern
Ireland under Section 65(9)(b) of the Charitie5 Act. Tlie examination included a review of the accounting
records kept by the charity and a comparison of ihe a¢¢ounls presented wilh those records. It also included
consideration of any unusual ilems or disclosures in the accounts, and seeking explanalions from you as
charily Irust¢¢s concerning any such matters.
My rol¢ is to state wliether any material maners have com¢ lo iny artenlion giving me cause to believ¢:
That accounling records were not kept in accordance wilh Section 386 of the Companies Acl 2006
That ih¢ accounts do not accord with ihose accounting records
That the accounts do not comply wilh the accounlin¥ r¢yuir¢iiients of Section 396 of the Companies
Acr 2006 and with the metliods and principles of the Charities Stalement of Recomm¢nded Practice
applicable to cliarities prepariiig their accounts in llLcordance wilh ihe Financial Reporting Standard
applicable in the UK and Republic of Ireland
Thal there is further informalion needed for a proper underslanding of the accounts lo be reached.
lttdependenl examiner's statement
Siiice your charily's gross income exceeded £250,000 your examiner must be a mcmber of a listed body. I
can confirm thai l ain qualified to underlake the examinalion because l am a memlxr of the Inslituie of
Chartered A¢counlants in ITeland which is one of the list¢d bodies.
I have completed my examination and have no concerns in respect of. Ihe matters (l ) to (4) lisled above and,
in conneclion with followin8 the Directions of the Charity Commission for Northern Ireland, I have found no
matl¢rs th
I require drawing to youi attenlion.
Mr Billy Drake FCA
The Institute of Chartered Accountants in Ireland
Lynn Drake & Co Ltd
Chartered Accountanls
I st Floor
34 B-D Main Street
Moira

Inde
endent Examiner's Re
ort to the Trustees of
East Belfast Inde
ndenl Advlce Cenlre
Co. Armagh
BT67 OLE
6 October 2023
10

East Belfast Jnde
endent Advice Centre
Slatemenl of Financial Aetivities
Incor
oralin
n Income and Ex
for Ihe Year Ended 31 March 2023
enditure Aeeount
31,3.23
Total
funds
31.3.22
Total
funds
Unrestricted Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Grants Receivable
303,713
303,713
353,898
Oihei Irading activities
650
650
240
TotAI
650
303,713
304,363
354,138
EXPENDITURE ON
Ch¥ritable aclivi¢ie$
Direct Chariiable Expenditure
Governance
363
326,968
327.331
326,055
50
1,640
1,690
2,817
TotAI
413
328,608
329,021
328,872
NET INCOMEI(EXPENDITURE)
TrAnsfers between funds
237
20,000
{24,895)
{20,000)
(24,65¥)
25.266
12
Net movemenl in funds
20,237
{44,895)
(24,658)
25,266
RECONCILIATION OF FUNDS
Total funds brought forward
97,989
86,094
184,083
158,817
TOTAL FUNDS CARRIED FORWARD
118,226
41,199
159,425
184,083
The note5 form part of these financial statements

East Belfast Inde
endent
dvice
entr
Stalemenl of Financlal Position
31 March 2
23
31.3.23
31.3.22
Noies
CURRENT ASSETS
Debtors
Cash ai bank
10.405
151,858
186,945
162,263
186,945
CREDITORS
Amounts falling due wiihin one year
10
(2,838)
(2,862)
NET CURRENT ASSETS
159,425
184,083
TOTAL ASSETS LESS CURRENT
LIABILITIES
159.425
184,083
NET ASSETS
159,425
184,083
FUNDS
Unres¢ricled funds
Restricted funds
12
18,226
41,199
97,989
86,094
TOTAL FUNDS
159,425
184,083
The charilable company is entitled to exemption from audil under Section 477 of the Companies Aci 2006
for ih¢ year ended 31 March 2023.
The members have nol required the company to obtain an audit of ils fin8n¢ial statements for ihe year ended
31 March 2023 in accordance with Section 476 of the Companies Aci 2006.
The trusle¢s a¢knowl¢dge their responsibililies for
(a)
ensuring that the charitable company keeps accounting records that comply with Seclions 386 and 387
of the Companies Act 2006 and
(b) preparing financial slatem¢nts which give a Irue and fair view of the state of affairs of the charitabl¢
company as at the end of ¢ach financial year and of its surplus or deficii for each fiiiaiicial year in
accordance wilh the requirements of Sections 394 and 395 and which otherwise comply wilh the
requirements of the Compani¢5 Act 2006 relaling io financial statements. so far as applicable lo the
charitable company,
The notes form part of these financial statements
12
continued...

Easl Beifasl Inde
end nt Adviee Cen
ment of Flnancial Position - conlinued
March 2023
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to ihe small companies regime.
The financial slatements were approved by ihe Board ofTrust¢es and authorised for issue on 6 Oclober 2023
and were signed on its behalf by:
Ann Martin - Trustee
Colin Robinson - Trustee
The notes form part of the5¢ financial slat¢ments
13

East Belfgsl Jnde
endent Advice Cenlre
otes lo th¢ Fin2ncivdl Slatements
for the Year Ended 31 Mareh 2023
ACCOUNTING POLICIES
Basis of preparing the financial slalemenls
The financial statements of ihe charitsble company, which is a public benefit entity under FRS 102.
have been prepared in accordance with the Charities SORP (FRS 102) 'Aeeounting and Rep)ning by
Charities: Statement of Recommended Practice applicable to charilies preparing iheir accounts in
accordance with the Fiiiancial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective l January 2019)., Financial Reporting Standard 102 The Financial Reporting Standard
applicable in ihe UK and Republic of Ireland. and the Companies Act 2006. The financial slatemenls
have been prepared under the historical cost convention.
Summary of significant accounling policies
(a) General information and bydsis of preparntion
Easl Belfast Independenl Advice Cen(re Limiled is constituled as a company limited by guarantee
incorporated in Northern Ireland (N1040485). In the event of ihe charity being would up. Ihe liability
in respect of the guarantee is limited to £1 per member of ihe charbty.
The chariiy constitutes a public benefil entity as defin¢d by FRS 102. The financial statements have
been prepared in a¢¢ordance wilh Accouniing and Reporting by Charities: Siatemeni of
Recommended Practice applicable to charities preparing their accounls in accordance with the
Financial Reportin8 Standard applicable in the UK and Republic of Ireland issued in 2019 the
Financial Reporting Standard applicable in ihe United Kingdom and Republic of Ireland (FRS 102),
the Charities Act (Northern Ireland) 2013, the Companies ALI 2006 and UK Gcncrally Accepi¢d
Practice.
The financial statements are prepared on a 80ing concern basis under the hislorical cosl convention,
modified to include certain ilems at fair value. The f)JJancial stalemenls are presented in sterling
which is the functional currency of the charity,
The significant aceounting policies applied in Ihe preparation of ihese financial slateinenis are set out
below. These policies have becn consisiently applied io all years presented unless otherwisc stated.
(b) Funds
Unrestricled funds are available for use at the discretion of ihe truslees in furtherance of the general
objectives of ihe Charity and which have nol been designaied for other purposes.
Designaled funds comprise unrestricted funds that have been set aside by the trustees for parli¢ular
purposes. The aim and use of ca¢h designated fund is set out in the notes to Ihe financial statemenls.
Restricted funds are funds which are io be used in accordance with specific restriclions imposed by
donors or which have been raised by the chariiy for particular purposes. The cosl of raising and
administering such funds are charged against Ihe specific fund, The aim and use of each fesiricted
fund is set otst in the noies to ihc financial siatemenis.
Further explanation of the nature and purpose of each fund is included in the note5 to ih¢ financial
slatements.
{c} ID¢ome recognition
14
ontinued...

East Belfast Inde
endent Advice Centre
oles to Ihe Financial Siatemenls - c
for the Year Ended 31 March 2023
ntinued
ACCOUNTING POLICIES- continued
Basis of preparine the financial stglemenls
All incoming resources ar¢ included in Ihe Statemeni 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. aThd it is probable thai ihe income will be received.
For donations io be recognised ih¢ charity will have been noiified of the amounts and the settlement
dale in writing. If ihere are conditions attached to the donation and this requires a level of
p¢rfomiance before ¢ntitl¢m¢nt can be obiained ihen income is deferred unlil ihose Condilions are
fully met or ihe fulfilment of those Conditions is within the control of the charity and il is probable
that they will be fulfilled. Voluntary income is received by way of grants, donations and gifts and is
included in full in the Staiement of Financial Activities (SOFA) when receivable. Incoffle rec¢ived
from collections is recognised when received.
Donaled facilities and donated professional services are rpxognised in income at their fair value when
their economic benefit is probable, it can be measured reliably. and the chaiity has conlrol over the
iiem. Fair value is determined on the basis of the value of ihe gift io ihe charity. For example, the
amount the charity would be willing io pay in ihe open market for such facilities and services. A
¢orre5ponding amount is recogni5ed in expendilure:
No amount is included in Ihe financial statements for volunteer lime in line with the SORP (FRS 102).
Further detail is giv¢n in the Trustees, Annual Report.
For le8acies, entitlement is the earlier of ihe Charity being notified of an impending distribution or the
legacy being received. Al this point income is recogni5ed. On occasion legacies will be noiified to the
Charity however it is noi possible to measure the amount expected to be distributed. On these
occasions, Ihe legacy is treated as a conlingent asset and disclosed.
Income from trading attivities includes income earned from fundraising evenis and irading aclivities
to raise funds for the charity. Income is received in ¢xchange for supplying goods and servi¢¢s (n
ord¢r to raise funds and is recognised when entitlement has OC¢urred.
The charity receives government granls which are detailed within ihe noles to these financial
statemenls. Income from govcrnment and other giants are recognised at fair value when ihe charity
has enlitlement after any performance Conditions have been met, it is probable that Ihe income will be
r¢¢eived. and ihe amounl can be measured reliably. If entirlemenl is not met, Ihen ihesc amoun1$ are
deferred.
(d) Expendilure recognition
All expenditure is accounted for on an accru21s basis inclusive of VAT which cannot be recovered
and has been classified under headings that a8gregate all costs related to the caie80ry. Expenditure is
recognised where there is a legal or Constructive obligalion to make payments to ihird panies, it is
probabl¢ that the settlement will be required, and the amount of ihe obligalion can be measured
reliably. It 15 categori5ed under the following headings:
Costs of raising funds includes the costs associaled with attracting voluntary incomes.
Expenditure on charitable activities includes those costs incurred by Ihe charity in the delivery of ils
activilies and services for its beneficiaries. 11 includes both costs ihat can be allocaied direcily to such
ctbvilies and those costs of an indirect nalure necessary to support ihem. and
Other expenditure represents those items noi falling into the categories above,
conlinued...

East Belfast Inde
endenl Advice Centre
Notes lo Ihe Financial Statements - continued
f r the Year Ended 31 March 2023
ACCOUNTINC POLICIES- continued
Basis of preparing the financial 51a¢emen¢s
IrrecoveTable VAT is char8ed as an expense against the activity for which expenditure arose.
Grants payable to ihird parties are within the charitable objectives. Where unconditlonal grants are
offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise io a
reasonable expectation ihai ihe r¢¢ipben¢ will receive Ihe granls. Where grants are condilional rclating
lo performance ihen the grant is only accrued when any unfulfilled conditions are outside of the
control of the eharity.
(e) Support costs allocatlon
Support costs are thos¢ that assist the work of th¢ charity but do not directly represenl charitable
activities and include office costs, governance Costs, administrative payroll costs. They are incurred
directly in support of expenditure on ihe objects of the charity and include project manag¢ment
carried oul at Headquarter5. WheTe support COSIS cannol be dir¢¢tly attributed to particular headings
Ihey have bcen allocaled to eosi of raising funds and expenditure on charitable aclivities on a basis
consistent with use of the resources.
Premises overheads have been allocated on an insert detail basis and other overheads have been
allocated on a basis consistent with the use of resources.
Fund-raising cosls are those iiicurred in seeking volunlary contributions lind du iiot include the Costs
of d isseminatin&J information in 5UPPOrt of ihe charitable acliviti¢s.
(r) Tangible fixed assets
Tangible fixed asse(s ar¢ stated al cost less accumulaled depreciaiion and accumulated impairment
losses. Cosl includes costs directly attribulable io making the asset capabl¢ of operating as iniended.
Depreciation is provided on all tangible fixed assets, al rates calculated to write off the cost, less
estimaled residual value, of each asset on a sysiemalic basis over its expected useful life as follows
Improvemenis io property - 25 % Strai8ht Line
Fixtures and fittings
250/0 Straight Line
(g) Flnaneial Instrument5
A financial asset or a financial liabiliiy is r¢¢ognised only when the charity becomes a party to th¢
contractual provision of the instrument.
Basic financial instTumenls are inilially recognised at the amounts receivable or payable including any
related transaction costs.
Current assets and current liabiliiies are subsequently measured at ihe cash or other con5ideralion
expected to be paid or relived and not discounied.
Debt instruments are subsequently measured al arnortised cosl.
16
continued...

t Belfast Jnde
ndent A
Notes to the Financial Slatements - continued
for the Year Ended 31 March 2023
ACCOUNTINC POLICIES- eonlinued
Basis of preparing the financial stalements
Where investments in shares are publicly iraded or th¢ir fair value can otherwise be measured
reliably. the investment is subsequently measured at fair value with changes in fair value recognised
in incom¢ and expenditure. All'oth¢r such investments are subsequenily measured at cost less
impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of inleresi ihat is
not a market rate, in which case th¢ asset is measured at the present value of the futur¢ paymenls
discounted at a market rate of inleresi for a similar debl instrument.
Other finaneial instruments are subsequently measured at fair value with any chan8es recognised in
the statement of financial activilies, wilh lh¢ exception of hedging instruments in a designed hedging
relationship.
Financial assets that are measured at Cost or amortised Cost are reviewed for objective evidence of
impairment at ihe end of each reporting date. if there is objective evidence of impairment an
impairment loss is recognised under lh¢ appropriate headin8 in the stalement of financial activities in
which th¢ initial gain is recognised.
For all equity instrum¢nts regardless of significance, and other financial assets thai are individually
significant. Ihese are assessed individually for imp4iiriii¢iit. Other financial assets are either assessed
individual ly or grouped on ihe basis of similar credit risk characteristics.
Any reversals of impairment are recognis¢d immediately, to the exteni that the reversal does not result
in a carryin8 amount of the financial Asset that exceeds what the carrying amount would have been
had Ihe iinpairment nol previously been recognised.
(h) Impairment
Assets not m¢asured at fair value are reviewed for any indication Ihal Ihe asset may be impaired at
each balance sheei date. If such indicaiion exists, the recoverable amount of the asset, or the assel's
cash generating unit, is estimaled and compared to Ihe carrying amount. Where ihe carrying amount
exceeds ils recoverable amounl, an impairment loss is recognised in profit or loss unless the asset is
arried at a revalued amount wh¢r¢ the impairm¢nt lo55 is a revaluation decrease.
(l) Provlslons
Provisions are recognised when the charity has an obligation at the balance sheet date a5 a result of a
past evenl, it is probable thal an outflow of economic benefils will be required in s¢ttlemen¢ and the
amount can be reliably eslimated.
(i) Legses
Assets acquired under finance leases are capilalised and depreciated over the shorter of the leas¢ t¢rm
and the expected useful life of the assel. Minimum lease paymenis are apportioned between the
rinance charge and ihe reduction of the oulslanding lease liability using the effective inleresl method.
The relaled obligations, nel of future finance charg¢5, are included in credilors.
continued,,.

East Belf t Inde
endenl Advice Cenlre
Not s lo the Flnan¢ial
atements - continue
r r the Year Ended JI M h 2
ACCOUNTING POLICIES- wntinued
Basls of preparlng Ihe financial statements
Renlg41s payable and receivable under operaling leases are charged io Ihe SOFA on a straight line basis
over the period of the lease.
(k) Tax
No provision is required for taxation as ihe company is defined as a charity for taxation purposes,
The charity is a registered charity and so such is enlitled to certain lax exemptions on income and
profjls from inveslments and surpluses on any trading a¢tivili¢s carried on in furtherance of lh¢
harity's primary objectives, if thes¢ profits and surpluses are applied solely for ¢hariiable purposes.
(l) Going ¢on¢ern
The financial slatements have been prepared on a going concern basis as the rrustees believe lhat no
material uncertainties exisi. The trustees have considered Ihe level of funds held and the expecled
level of income and expendilure for 12 months from authorising these financial slatements. The
budgeted income and expendilure is suffJci¢nl wilh the level of reserves for ih¢ charity io be abl¢ 10
continue as a going concern.
(m) Judgements estimates
The following judgements including those invulviiig estimates that hav¢ been mAde in the process of
applying the above accounting policies that have had the mosl significant effeci on the ainounts
recognised in the fjnancial statements and thai have a significant risk of causing a material adjustment
to the carrying amounrs of assets and liabilities wiihin the next financial year:
(i) depreciation method and asset useful lives
(li) principal assumptions used to measure multi-employer defined benefii pension schem¢s'
liabilili¢s, sensitivities lo changes in assumptions and future funding obli8ations
The est•mates and assumptions are reviewed on an ongoing basi5 ¢0nsiderin8 the current and future
market ¢onditions.
Fund accounting
The Company has various types of funds for which it is responsible, and which tequire separate
disclosure.
Unrestr•¢ted funds Can be used in accordance with ihe charilable objectives ai ihe discretion of the
trustees.
Restricted funds can only be used for particular restricled purposes within the objecis of the charity.
Restriclions arise when specified by the donor or when funds ale raised for particular reslri¢ted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
stalemenls.
continued...

East Belfast Inde
ndent Advice Cenlre
Notes lo the Fingncigl Statements - Conlinued
for ihe Year Ended 31 March 2023
ACCOUNTINC POLICIES - Contlnued
Pension Costs and other post-retiremenl benefits
The chariiable company operates a defined Contribution pension scheme. Contributions payable to
the charitable Company's pension scheme are charged ¢0 the Statement of Financial Aclivities in ihe
period io whi¢h they relate.
Defined contributions plans
Contributions to defitted contribution plans ire recognised as an expense in the period in which the
relaled service is provided. Prepaid contributions are recognised as an asset to Ihe exteni Ihat the
prepaymenl will lead io a reduction in ihe fulure paymenis of a Cash refund.
When Contributions are not expected io be settled wholly wilhin 12 months of ihe end of the reporting
date in which ihe employees render the related service, the liability is measured on a discount¢d
present value basis. The unwinding of ihe discount is recognised in finan¢e cosls in profit or loss in
the period in which it arises.
Contlngenl liability
A conlin8enl liability exists to repay any granls received should certain ¢onditions not be fulfilled by
Ihe Company.
OTHER TRADINC ACTIVITIES
31.3.23
31.3.22
Fundraising and Donations
Asert
250
400
240
650
240
INCOME FROM CHARITABLE ACTIVITIES
31.3.23
31.3.22
Aciivity
Grants Receivable
Grants
303,713
353,898
GTants received, included in ¢he above, are as follows..
31.3.23
31.3.22
Halifax Foundatiort (Nl)
Public Health Agency
Henry Smith Charity
Belfast Health and Social Care Trust - Mental Health
Belf&st City Council - Generalist Advice Funding
Belfast Ciiy Council - Financial Inclusion Fund
EUSS
Belfast City Council - Welfare Reform Support Project
Adv1¢¢ Nl - Debt Appr¢nlice Proj¢cl
Advi¢¢ N l - Debt Proj¢ct
l¥,Y73
33,206
29.400
104.268
72.199
18,617
31.947
58,200
108.333
75,724
15,375
450
29,764
11.488
4,000
31,262
4,000
Carried forward
293,308
353,898
19
conlinued...

East Belfast Inde
endent Advice Centre
Nole5 to the Financial Slatemenls - continued
for the Year Ended 31 March 2023
INCOME FROM CHARITABLE ACTIVITIES- continued
31.3.23
31.3.22
Brought forward
Departmenl of Communities
Advice Nl Feed Britian
293,308
2,905
7,500
351,898
303.713
353,898
NET INCOMEI(EXPENDITURE)
N¢t incomel(expenditure) is staled after chargingl(creditin8)',
31.3.23
31.3.22
Bank Fees
Independent Examiner Fee
Depreciation - owned assets
166
2,690
161
2,656
1,851
TRUSTEES, REMUNERATION AND BENEFITS
Thcrc were no trustees, remunerailon ur otl)er bencfbts for the year ended 7 l March 2023 nor for the
year ended 31 March 2022,
Truslees, expense5
There were no trust¢¢s' expenses paid for the year ended 31 March 2023 nor for ihe year end¢d
31 March 2022.
STAFF COSTS
31.3.23
31.3.22
Wages and salaries
Social security costs
Oiher pension ¢osts
225,327
15,196
19,153
230,790
15,618
19,767
259,676
266.175
The avera8e monthly number of employees during the year was as follows:
31.3.23
10
31.3.22
10
Management & Administration
No employees received emoluments in excess of £60,000.
20
continued...

East Belfast Inde
endent Advl¢e Centre
Notes lo (he Financial Statements -
for the Year Ended 31 March 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
funds
Tolal
funds
INCOME AND ENDOWMENTS FROM
Charilable activities
Grants R¢c¢ivabl¢
353,898
353,898
Oiher trading activities
240
240
Total
240
353,898
354,138
EXPENDITURE ON
Charitable activities
Direct Charitable Expendilure
Governance
1,248
324,807
326,055
372
2,445
2,817
Total
1,620
327,252
328,872
NET INCOMEI(EXPENDITURE)
Transfers between funds
(1.380)
19,630
26,646
(19,630)
25.266
Nel movemenl in funds
18.250
7,016
25,266
RECONCILIATION OF FUNDS
Total funds brought forward
79.739
79,078
158,817
TOTAL FUNDS CARRIED
FORWARD
97,989
86,094
184,083
TANGIBLE FIXED ASSETS
Improven)en¢s
to
Fixlures
and
finin8S
property
Tolals
COST
Al l April 2022 and 31 March 2023
4,066
34,526
38,592
DEPRECIATION
At l April 2022 and 31 March 2023
4.066
34,526
38,592
NET BOOK VALUE
At 31 March 2023
At 31 March 2022
21
coniinu¢d.

East Belfast Inde
endent Advice
enlre
Notes lo the Financial Statemenls - Continued
for the Year Ended 31 March Z023
DEBTORS: AMouNfs FALLING DUE WITHIN ONE YEAR
31.3,23
31.3.22
Advice Nl
Department of Communities
7,500
2,905
10.405
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
31.3.22
Accruals and deferred income
2,838
2,862
ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.23
Total
funds
31.3.22
Total
funds
Unreslri¢led Restricted
funds
funds
Curreni asseis
Current l iabi lilies
118,202
24
44.061
(2,862)
162,263
(2,838)
186,945
(2,862)
118,226
41,199
159,425
184,083
I2. MOVEMENT IN FUNDS
Net
movemeni
in funds
Transfers
between
funds
At
3113123
At 114122
Unre$tricled funds
General flind
97,989
237
20,000
118,226
Restrlcted funds
Halifax Foundation (Nl)
John Wilson Memorial fund
Henry Smith Charity
Belfas¢ Heallh and Social Care Trust-
Mental Heallh
Belfast City Council - Financial
Inclusion fund
Department for Communities
Advice Nl Feed Britian
486
20,000
41.900
(486)
{20.000)
(19,767)
22,133
8,313
328
8,661
15,375
(15,375)
2,905
7,500
2,905
7,500
86,094
(24,895)
(20.000)
41,199
TOTAL FUINDS
184,083
(24,658)
159.42S
22
continued...

East Belfast Inde
endenl Advice Cenlre
Notes lo the Financial St8lemenls - ¢onlinued
for the Year Ended 31 March 2023
12. MOVEMENT IN FUIYDS- eonlinued
Nel movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unreslrie¢ed funds
General fund
650
(413)
237
Restricled funds
Halifax Foundation (Nl)
Public Health A&Fency
Henry Smith Charity
B¢lfast Health and Social Care Trust-
Menlal Health
Belfast City Council - Generalist
Advice Funding
Belfast Cily Council - Financial
Inclusion Fund
Belfast City Council - Welfare Reform
Support Project
Advice Nl - Debt Project
Department for Communities
Advice Nl feed Brilian
18,973
33,206
29,400
(19.459)
(33,206)
(49,167)
(486)
(19,767)
104,268
(103.940)
328
72.199
(72,199)
(1 S,375)
(15,375)
31.262
4.000
2,905
7,500
(31,262)
(4,000)
2.905
7.500
303.713
(328,608)
(24,895)
TOTAL FUNDS
304,363
(329,021)
(24.658)
23
continued..

East Belfast Inde
endent Advice Centre
Notes lo the Financial Statements - conlinued
for the Year Ended 31 March 202
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Nei
movement
in funds
Transfers
between
funds
At
3113122
At 114121
Unrestricted funds
General (uftd
79.739
(1.380)
19,630
97,989
Reslricted funds
Halifax Foundation (Nl)
John Wilson Memorial fund
Henry Smith Charity
Belfast Health and Social Care Trust -
Menlal Flealth
Advice Nl -WRSP (Capilal)
Belfasi City Council - Financial
Inclusion Fund
Belfast City Council Advtce Space
Additional
Advice Nl - Debt Project
486
486
20,000
41,900
39,630
28,800
(19,630)
13.100
8,333
{1,851)
,333
1,851
15,375
15,375
8.347
450
{8,347)
(450)
79,078
26,646
(19.630)
86,094
TOTAL FUNDS
158,817
25,266
184,083
24
continued...

East B Ifasl Ind
vi
entre
Notes to the Finan
f r the Year Ende
nt
arch 2
conlinued
12. MOVEMENT IN FUNDS- eonlinued
Comparative net movement in funds, included in th¢ above are as folloiY5."
Incoming
resources
Resources
expended
Movemenl
in funds
Unrestricted funds
General fund
240
(1,620)
(1,380)
Restricted fund5
Halifax Foundation (Nl)
Public Health Agency
Henry Smith Charity
Belfast Health and Social Care Trust -
Mental Health
Belfast City Council Generalist
Advice Funding
Advice Nl -WRSP (Capital)
Belfast City Council - Finan¢ial
Inclusion Fund
EUSS
Belfast City Council - Welfare Reform
Support Proje¢t
Belfasi City Council Advice Space
Additional
Advice Nl Debi Apprectice Project
Advice Nl - Debt Project
18,617
31.947
58.200
(18,131)
(31.947)
(45,100)
486
13,100
108,333
(i 00,000)
,333
75,724
(75,724)
(1,851)
(1,851)
15,375
450
15,375
{450)
29,764
(29,764)
(8,34 7)
(11,488)
(4,450)
(8,347)
11,488
4,000
(450)
353.898
(327,252)
26,646
TOTAL FUNDS
354,138
(328,872)
25,266
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
25
continued...

East Belfast Ind
Advice Centre
Noles to Ihe Flnan
tatemenls - continued
for Ihe Year Ended 31 M rch 2023
14. POST BALANCE SHEET EVENTS
There were no events after the reporting period therefore no material issues need disclosed.
15. WINDJNC UP
Every member of ihe Company undertakes to contribute to the ass¢ts of the Company, in the event of
the same being wound up while il is a member, or wirhin one year after it ceases to be a member, for
paymenl of the debis and liabililies of ¢h¢ Company contracted before il ceases to be a member, and of
the costs, charges and expenses of winding up, and for ihe adjustment of the rights of the contributor's
among themselves, such amount as may be required nol exceeding one pound.
16. SHARE CAPITAL
The Company is Limited by Guarantee and has no Share Capital
17. COVID-19
The Irustees continue to monitor the impact of Covid 19. The trustees believe there is no adjusting
events to report after ihe reporting date. The trustees will continue to monitor the situation closely io
secure Ihe viabil ity of ihe organisation.
26

Easl Belfast Inde
endent Advice Centre
Delailed Statemenl of F•nanci21 Activities
(or Ihe Year Endcd 3A March 2023
31.3.23
31.3.22
INCOME AND ENDOWMENTS
Olher trading aelivilies
Fundraising and Donations
Asert
250
400
240
650
240
Ch4Jril4ble aclivilies
Granls
303,713
353,898
To¢*1 in¢oming resources
304,363
354.138
EXPENDITURE
Charilthble aclivilies
Wages
Social security
Pensions
Insurance
Telephone and Inlern¢t
Postage and slaiionery
Advertising and Recruitment
Sundries
Volunleers Expenses & Training
Affiliation Fees &Publicalions
Cleaning & Consumables
Rent and Room Hire
IT Support & Equipmeni
Siaff Travel & Training
Consulianey
Heallh & Safcty
Service level 08reement
Calering and 14ospital ity
Staff Support Vouchers
Doiialion - Nl Hospice
Fixtures & Firtings Deprecialion
225,327
15,196
19,153
3,216
106
1,692
1,797
1,046
2,867
,757
58
20,640
7,640
3,835
6,800
574
1,600
741
5,070
50
230.790
15,618
19,767
3,207
30
2,113
2,256
600
480
10,418
1,123
20,639
7,165
3,441
5,820
737
1,851
326,165
326,055
Support costs
Governance costs
Bank Fees
Carried forward
166
166
This page does not form part of the slatulory financial statements
27

East Belfast Inde
endent Adviee Centre
Detailed Stalement of Financial Activities
ror the Year Ended 31 Mareh 2023
31.3.23
31.3.22
Covern¥nce cosls
Brought forward
Independent Examiner Fee
166
2.690
2.656
2,856
2.817
Total resources expended
329,021
328,872
Net (expenditure)lincome
(24,658)
25,266
This page does not form part of ihe statutory financial siatemenrs
28