Charity number: XN 45S26A Company number: Nl 027690 Charlty Commission Number :NIC 101932 Northlands (A company lin)ited by guarantee) Directors, Report and fjnancial statements for the year ended 31 March 2024 •ADDKWJKN* 1211012024 COMPANIES HOUSE A13
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Northlands (A eompany limited by guarnntee) Contents PAge Legal and administrative infonnation Directors, report Auditorfs report to the trustees 7-11 Statement of financial activities 12 Balance sheet 13 Cash flow ststement 14 Notes to th¢ fuwi¢ial stat¢ments 15-22
Northlands (A company limited by guarantee) Legal and administrative information Charity number XN 45526A Charity Commission Number NIC 101932 Company registration number Nl 027690 Bu81ness address Shepherds Way Dungiven Road Delry BT47 5GW Reglstered office Shepherds Way Dungiven Road De BT47 5GW Directors Niall Blee lan Denis Bickerstaff Robert Butcher Kathleen Philomena Harrigan Elizabeth Mary Wilson Denis Bradley Mairead Grant se¢tary Bernad¢tte Williamson Auditor8 Patrick McGroaty M¢Groarty Mccafferty & Company 2 Carlisle Terrace Derry BT48 6JX BaDkers Bank of Ireland 27 Cu]more Road De BT48 8JB Pag¢ I
Nortblands (A company limited by guarantee) Report of the directors, for the year ended 31 March 2024 The trust¢&s present their report and the financial statements for the year ended 31 March 2024. The trustees, who are also directors for the purpose of Company law and who served during the period and up to the date of this report are as follows. Directors Niall Blee Ian Denis Bickerstaff Robert Butcher Kathleen Philomena Harrigan Elizabeth Mary Wilson Denis Bradley Maiiead Grant Northlands works alongside people with an addiction to help them achieve a good recovery. A person with an addiction is part of a family unil addiction is a family illness and $0 our treaiment programm¢ includes family members and ¢los¢ friends. We provide a variety of personalised trealmenl responses. We deliver our services promptly and efficiently. Understanding that we can be more successful as an organisation if we record our work in a clear and thorough manner. we ¢nsur¢ that w¢ put in plarx effective systems for monitoring and evaluating the progress that w¢ make. The treatment proces$ is demanding, calling for imagination, empathy and expertise. Northlands ain to provide a working environment in which staff and volunteers can develop these quallties. In order to provide opportunities for the personal and professional development of our staff and volunt¢¢rs, w¢ show fl¢xibility in our working arrangements. The leadership of goc>d people is essential to the organisation because we strive for excellence in all that we do. Acblevements and performaD¢e It ha5 been another significant year. Whlle the stress of COVID ease¢ other challenges such as the cost-of-living crisis have put further pressure on individuals and families experieucing addiction issues. Price increase5 have also influen¢¢d our own overheads, Thankfully, so far, these have been manageable and have not had a direct impact on our ability to provide services. One of the major issues we have faced this year is th¢ fact that w¢ have continued to operate in an ¢xtremely challenging political environment. The lack of Government since Februbry 2022 has impacted greatly on our work and on th¢ lives of the people w¢ support. Important strategies have been stalled, conunissioning frameworks delayed, and funding significantly reduced. Northlands will continue to use its position to urge the newly reconvened Northern Ireland Assembly to Prioritise tackling addiction with proper funding and proper resowces. As well as the buman cost there is a150 the financial impact on society. It is conservatively estimated that addiction costs the public purse £lbn annually in Northern Ireland and it is curT¢ntly being addressed with a strategy that is resourced with £8m a year. Through these difficult periods our staff and volunteers bring unmatched expertise, insight and personal experience to supportin8 our clients and work tirelessly to ensure we are a well-nm and strong Organisation, leading the field AD addiction services in Northern Ireland. As we all navigate th¢se Changing times, Northlands staff and volunteers, dedicatlOD to the people who usc our services remains Inspiring. Page 2
Nortblands (A eoD]pany limited by guarantee) Report of the directors, for the year ended 31 March 2024 Staff & Volunteers For almost 50 years there has been a team of volunteers at the heart of the work of Northlands. This team 15 built of a gTOUP ¢on)mitted, enthusiastic, generous, 'ordinary' people. These people give of their time and their own experience during every evening, night and at weekends to ensure the practical aspects of n}ng th¢ building ar¢ maintsined, as well as being responsible for the care of those residents living in the Centre for their six-week treatsnent programme. Most of the volunteers have come through their own journey of recovery and have chosen to reach out to those now beginning that path. From its earliest years to the present time these individuals have enabled the work of the Centre to exist. The fact that they come with such a depth of personal understanding and experience makes the quality of their volunteering particularly special. Therefore, it was with huge regret that this year RQtA regulations regarding out-of-hour staffing arrangements meant that this tradition was required to be extensively cutback as the Centre would now need to be staffed by paid employees 24 hours a day. We are thallkl that the volunteer team can continue. albeit at a reduced capacity, as it i$ impossible to replicate the value of what they give. On behalf of all the Board of Diredors and all those who have availed of the Centre over the last almost 50 years, we take this opportunity to express our warniest gratitude to all volunteers boih past and present. 5 new members of staff joined Nortblands during the y&ir. tn May* Gerard Doyle (Full-time) and Mary Friel (Part-time) were employed as counsellors, working within Northlands non-residential service. Martin Boyle, Mary Killen and Thomas Campbell joined us in January in the newly created full-time posts of Acconunodation Support Workers. Durlng the year we said goodbye to three of our long-standing staff members. Catherine Barr left in Augusi, having been with us since 2001, working within residential treatrnent and for a period stepping up &s Head of Treatment. In March our Head Housekeeper. Eileen Lamberton, retired after 17 years. Majella Coyle also retired this year having spent 7 years working in residential treatment. All were dedicated. committed and compassionate in their resp¢ctive Toles. We thank them for their service and wish them health and happiness in their retirement. Tier 4 Review Throughout the y¢ar Northlands participated in the Department of Health's Review of Regional Tier 4a and Tier 4b. Addiction Services in Northern Ircland. The pury)ose of the Review is to provide direction on # best practice model for in-patient detoxification and residential rehabilitation addiction servi¢¢s in the region which addresses the Cuent needs of the population. By the end of this year the report had been submitted to the Department for consideration. Northlands now eag¢rly awaits its publication as it will provide an overview of current service provision and will help to set the future direction for resideThtial treatment services across Northern Ireland as well as aiding us in developin8 Northlands strategic direction and our mid to long-terni objectives. Research 2nd Learnin As an Organisation we are ¢ommitted to continued learning and development to help inforni our approach as a responsive front-line service to help us adthess the complex addiction issues faced by our comrnunity During tbe year, groups of counsellors, led by Head of TreatmenL Tommy Camiing, travelled to two different treatment centre5 to learn from other approaches and models of treatmcnt. The fst w&s BAC O'connor R¢habilitstion Centre based in Burton Upon Trent. The second St Francis Fann, a Therapeutic Rehabilitstion Community, located on a working fann in Co. Carlow. Following both visits Tommy reported back their experience to stsff and the Board. Also, durlng this year two Northlands counsellors, Bernadette M¢Anee and Dean O'Hara took part in training to become qualified M-PACT facilitators. Moving Parents & Children Together Programme IM-PACT) is an ¢vidence-based whole family approach which aims to improve the well-being of cbildren and families affected by substance misuse. M-PACT supports families to address areas such as communication and coping strategies as well as educating family members on what addiction is and its impact on children and family life. The training was provided by Alcohol Forum Ir¢land and both Dean and Bernadette ar¢ due to ¢omplete the Gourse early next year. Page 3
Northlands (A company limited by guarantee) Report of the directors, for the year ended 31 March 2024 Iyew Centre of Excellence For many years Northlands has been seeking to establish a new Centr¢ of Ex¢¢llenc¢ which will s¢rve all Northern Ireland. Northlands new ccntre woujd continue the work it has been doing over the1&5t almost 50 years but also bc a fit for purpose centre capable of dealing with the increased complexity of addiction. A new centre of excellence will ensure that the changing patterns of drug use including polydrug use, co-occurring mental health problems and the Complex pressures that 0MpanY harniful and addictive substan¢e use, are explored at a one stop shop - avoiding the complex and challenging systems of support individuals currently must navjgate. Northlands believcs a new centre will be a b¢acon of hope, helping to end the stigma associated with addidive behavioTS and showing people in need that addi¢tion is an ilin¢ss and not a choic¢. Northlands vision is for addictive illnesses to have the same status of treatment as any other illness, inviting those suffering to a stat¢-of-the-art facility, wh¢re they can receive the treatD)ent Northland5 offers and a clear pathway of support from addiction to recovery. Developments on the project this year included a Pre-Appli¢ation Discussion (PAD) meeting with Derry City and Strabane District Council Planning Department. The new updated concept provided by Lamb ATchit¢cts received encourdging feedback from council officials. We were disappointed that baving engaged extensively with Peace Plus for a period of 18 Months regarding capital backing for this project to be infonned during the year that the intended capital spend bad been discarded in favor of providing fundin8 for pro8ramming costs instead. Despite this disappointment Northlands will Contin engagement with statutory, Voluntary and business parts)¢rs to move this project further in 202412025. NortblaDds 50th Anniversa 2025 will mark Northlands 50th aDniversary aThd we have begun our plans to celebrate. As part of our celebratioDS, we will spend the year reflecting on the changes in the addiction landscape over the last 50 years and morking our rol¢ in changing the lives of the people affected by addiction. We will also be using this landmark achievement to look to the future and prepare for the next 50 years and the opportunitie$ to improve the lives of the people who seek our help. AelOled emeDts We would like to thank the many friends and supporters of Northlands for their fundraising and doThatiODS. This year we particularly thank: Eddie Shiels The Marrow FamAIy Allegri Choir & Orchestra Northwest The Magnet Golf Society The orgainsers and participants of the Strabane Walk of Hope and the Derry Recovery Walk Jackie McLaughlin & Jim Cregan and all those involved in this year's Christtnas Flag Day The LFf Charitable Tnjst The Inner-city Trust Heron Bros We also acknowledge with atItUde the time and professional expertise provided by Lamb Architects and Seamus McC105key. Lastly, w¢ thank our volunteers. Northlands volunteers play a en181 role in the work we do. From our peer mentoring programme to aftercare services, and from Tesident's health and fitness activities to supporting our fimthaising. Without our volunteers, we would be unable to operate in th¢ way we do today. Board of Directors The core rnembcrship of the Board of Directors remain¢d steady throughout the year. The Board will continue to consider possibl¢ new Dire¢tors in the oncoming y¢ar. Page 4
Northlands (A comprdny limited by guarantee) Report of the direetors, for the year ended 31 March 2024 Ststistics for ear 202 124 There were 403 ncw wntacts (preliminary Assessments) to Northlands during the year. There were a total 791 non-residential counselling sessions from new contacts. There was a total of1775 non-residential counselling sessions from previous contacts. There was a total of 258 attendees at the Inforniation Sessions. FiDan¢iAI review Results The board report a deficit of £12,482 for the year ended 31 March 2024. Investment Poli The charity is actively seeking Its own Premises and SUTplus funds are invested in a Premium Reserve Deposit Account at Bank of Ireland. Reserves Poli Princlple Building reserves and tangible assets within Northlands support the overall development of the organisation and are an int¢gr81 part of our fancial plannillg. UnrestrACted reserves ensure that we hav¢ adequate fimds available for planning for growth and deal with opportunities and issues as they arise. Northlands has a reserves policy which requires.. - Unrestricted reserves be maintsined at a minimum level of £300,000 which ensures that the core activity of Northlands could continue during a period of unforeseen difficulty for a period of three months based on the projected average monthly nu)ning costs and to cover staff redundancy costs. - A proportion of these reserves have to be maintained in a readily realisable fom. The calculation of the required level of reserves is an integral part of the plaNJing, budget and for¢c&8t cycle of Northlands. It takes into account: l. Risks &sso¢iated with ¢h stream of incom¢ and expenditure being different from that budgeted. 2. Capacity to deliver planned activity levels is maintained. 3. Services are delivered and commitments to beneficiarie8 met. 4. Meeting planned or emergency maintenance requirements to premises including those connected with Health & Safety, Disability Access etc. 5. Bridging fuwic¢ is available to maintain key posts for periods where release of funding by the fimding body is delayed. Plans for future eriods The Charity plans to continue the activities outllned above in the forthcorning y¢ars subje¢t to satisfactory funding arrangements. Page S
Nortblands (A company limited by guarantee) Report of the directors, for tbe year ended 31 March 2024 onsibilities of the Directors The directors of Northlands are rcsponsible for preparing the Directors, Annual Report and the fuiancial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the directors to prepare fu)an¢ial ststements for each fanCIal year. Under company law the directors must not approve the fmancial statements unless they ar¢ satisfied that they give a true and fair view of the stste of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure of the charitable company for that period. In preparing those fancial statements, the directors are required to.. Select suitable accounting policies and apply them consistently Make judgments and estimates that are reasonabl¢ and prudent Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the company will continue on that basis Observe the methods and principles in the Charities SORP 2019 (FRS 102) State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the fancIal ststements The directors are responsible for keeping adequate records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the fmancial statements comply with the Companles Act 2006. They are also responsible for safe8uarding the assets of the charitable company and henc¢ for taking reasonable steps for the prevention and detection of fraud and other irr¢gularities. Members of Ihe Board of Directors Members of the board of directors who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and and since the year are set out on page l. In accordance with company law, as the company's directors, w¢ certify that: So far as we are aware, there is no relevant audit inforniation of which the company's auditors are unaware. and As the directors of the company we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant audit inforniation and to establish that the charity's auditors are aware of that information. Audito A resolution proposing that McGroarty Mccafferty & Company be reappointed as auditon8 of the Charity will be put to the Annual General Meeting in accordance with section 487(2) of the Companies Act 2006. This Teport has been prepared in accordance with special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved and authorised for issue by the Board of Directors on 8 Juty 2024 and signed on their behalf by: Direetor Robert Butcher. Elizabeth Mary Wilson Page 6
Northlands (A company limAted by guarantee) Independent auditor's report to the directors of Northlands OpiDion We have audited the fmancial statements of Northlands for the year ended 3 1st March 2024 which comprise of the Ststement of Financial Activities, the Balance Sh¢et and the related notes. The fuwcial reporting framework that bas been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" This report is made solely to the charitable company's directors, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's directors those matters we are required to state to them in an auditorfs report and for no other pUOSe. To the fullest extent perniitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company$ directors as a body* for our audit worK for this repoil or for the opinions we have fornied. In our opinion the fuwicial statements: give a true and fair view of the stste of the charitable companys affairs as at 31st March 2024 , and of its inwming resources and application of resowces, including its in¢ome and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of th¢ CompaDi¢$ A¢t 2006. Basls for oplnion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for th¢ audit of the fmancial statements section of our report. We are independent of the clwitable company in accordance with the ethical requirements that are relevant to our audit of the fmancial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evid¢nce we have obtained is sufficient and appropriate to provide a basis for our opinion. CoDclusions relating to going concern In auditing the fU]cIal statements, we have concluded that the directors, use of the going ThCern basis of accounting in the preparation of the fmancial ststsments is appropriate. Based on the work we have perfonned, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charitable company's ability to continue as a going concern for a period of at least twelve months from when the fllmncial ststements are authorised for issue. Our responsibilities and the responsibilitles of the directors with respect to golng concern are described in the relevant sections of this reporL Page 7
Nortblands (A company limited by guarantce) Otber information The directors are responsible for the other inforniation. The other inforniation comprises the inforniation included in the directors, annual repo¢ other than the financial statements and our auditoes report thereon. Our opinion on the fmancial statements does not cover other infonnation and, except to the extent otherwise explicitly stated in our repor¢ we do not express any forni of assurance conclusion thereon. In connection with our audit of the fllwicial statements, our responsibility is to read the other inforn]ation and, in doing so. consider whether the other InfOrntiOn is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to detem)ine whether there is a material misstatement in the fmaDcial statements or a material misstatement of the other infonnation. If, b&8ed on the work we have perfonned. we Conclude that there is a material misstatement of this other 1nforniatio we ar¢ required to report that fact. W¢ have nothing to report in this regard. Opinion on other matters prescribed by the CompaDies Act 2006 In our opinion based on the work undertaken in the course of the audit: the inforntIon given in the Directors, Annual Report which includes the directors report prepared for the purposes of Company Law. for the fmancial year for which the fuw)cial statements are prepared is consistent with the financial statements;.and - the Directors Annual Report has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exceptlon In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, w¢ have not identified material misstatements in the Directors Annual Report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - ad¢quat¢ arKounting r¢¢ords have not been kept: or - the financial ststements are not in agreement with the accounting records and returns: or - certain disclosures of directors, remuneration specified by law are not made. or - we have not r¢Geived all the infoTmation and explanations we require for our audit; or - the directors were not entitled to prepare the financial statements in accordance with the small companies regirne and take advantage of the small ¢ompani¢5 ¢xemption from the requirement to prepare a strategic report. Page 8
NorthlaDds (A company limited by guarantee) Responsibilities of tbe direetors As explained more fidly in the Directors, Responsibilities Statement set out on page 6, the directors (who are also the directors of the charitsble company for the purposes of ¢ornpany law) are responsible for the preparation of the fmancia] stat¢m¢nts and for being satisfi¢d that they give a truc and fayi vicw, and for such int¢rnal control as the directors detennine is necessary to eDable the prepardtion of fmancial statements that are fr¢c from rnaterial misststemenL whcther due to fraud or error. In preparing the fmancial statements, the directors are responsible for assessing the charitable ¢ompany's ability to continue as a going concern. disclosing, as applicable, matters related to going concern and usiJ)g the going concern basis of accounting unless the directors either intend to liquidate the charitable company or to cease operations. or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the finanelal slatements Our objectives are to obtain reasonable assurance about whether tbe financial statements as a whole are free from material misstatemenL whether due to fraud or eOr, and to issue an auditor's report that includes our opinion. Reasonable assurance is a bigh level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be expected to influence the ¢conomic decisions of users tsk¢n OD the b&sis of th¢s¢ fman¢ial statements. ExplanatlOD a$ ¢0 whal ¢xlent the oudit w#$ eon$idtred capable of deteetln8 hrregularities, including frhud; Irregularities, including fraud, are instances of non-compliance with laws and regulations. We desi] procedures in line with our responsibiliti¢s. outlined above, to detect material misslatements in respect of irregularities, including fraud. However, the primary responsibility for the prevention and detection of fraud lies with management aDd the b08rd of directors of the Gharitabl¢ company. Identifying and assessing potential risk3 related to Irregularities In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non<ompliance with laws and regulations. we considered the following: - the nature of the industy, sector and the specific control environment which it operates in; - the Charities own assessment of the risks that irregularities may oc¢ur, eith¢r as a result of fraud or error; - rePrentationS and results from our enquiries with management and the board of directors about their own id¢ntification and assessment of the risks of irregularities; enquiries of management r¢lating to sh handling, reviewing the policies and prorKdures relating to cash handling and Cash recognition. - any matters we have identified having obtsined and reviewed the Charities policies and procedurns relating to: * identifying and assessiDg if law5 and regulations are compliant and whether th¢y are aware of any instances of non<ompliance' * detection and response to the risk of fraud and whether they are aware of any actual, suspected or alleged fraud instances. * the internal controls designed to mitigate risks or fraud or non-compliance with laws and regulations, and to minimjse risk of manag¢rnent ov¢rrides of such controls. all matters discussed among the audit engagemeDt team regarding how and where fraud could occur and the potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the charity for fraud. The audit included assessing the procedures and evaluating the cash handling procedures. In common with all audits under ISAS (UK), we are also required to perforni sp¢cific procedures to respond to the risk of management override. Page 9
NorthlaDds (A company limited by guarantee) We also obtained an understanding of the legal and regulatory frameworks applicable to the charity and considered that the rnosl significant ar¢ the Companies Act 2006, SORP 2019 (FRS 102) and Charities Acl (Northern Ircland) 2008. Audit response$ to risks identified Our pri)cedures to respond to risks identified included the following: - reviewing the funcI&l statement disclosures, testing the relevant documentation to assess compliance with the significant laws and regulations - those described as having a direct effect on the financial statements. - enquiring with management and obtaining third paty confumation from the Charities Solicitors regarding any actual or poteDtial litigation and claims. - perfonning analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud, - reading mlnutes of board and management meetings. - reviewing Companies House and Charity Commission Northern Ireland correspondence, - review correspondence with HMRC, identifying non-compliance of specific inforniation to be disclosed. in addressing the risk of fraud through management oveIde of Controls, testing the appropriateness of dats entries and adjustments: and evaluating the rationale of any significant transactions that are unusual or outside the nornial course of the Charities objectives. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit. As part of an audit kn accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audil. We also.. - Identify and &ssess the risks of material misststement of the financial statements, whether due to fraud or error, design and perforn) audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a materlal misstaternent resulting from fraud is higlAer than for one resulting from error, &5 fraud may involve collusion. for8ery* intentional omissioDS, misrepresentations, or the oveIde of internal control. - Obtsin an understanding of internal control relevant to the audit in ord¢T to dcsign audit procedures Ihat are appropriate in the circumslaDces, but not for the purpose of expressing an opinion on the effectiveness of the charitable company's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accountiDg estlmates and related disclosures made by the di[tors. Conclude on the appropriateness of the directors, use of the going concern basis of accounting and, based on the audit evidence obtained. whether a material uncertainty exists related to events or conditions that may cast $i1ficant doubt on the charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the fmancial statements or, if su¢h disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evid¢nc¢ obtained up to the date of the auditofs report. However, future events or ¢onditions may cause the charitable compally to Cease to continue as a going concern. -Evaluate the overall presentation, strncture and content of the fancial ststements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair PT¢sentation. We communicate with those charged with governaDce regarding, among other matters, the plaTLned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal ¢ontrol that we identify during our audit. Page 10
Iyorthlands (A company limited by guarantee) Patrick McGroarty Senior Statutory Auditor for and on behalf of MeGroarty M¢Cafferty & Company Statutory Auditor 2 Carlisle Terrace Derry BT48 6JX Dated: 8 July 2024 Page 11
Nortblands (A eompany limlted by guarantee) Statement of financial activities (incorporating tb¢ income aDd expenditure a¢couDt) For the year ended 31 March 2024 Unrestrieted Restricted funds funds 2024 Total 2023 Total Not¢8 Incoming resources Incoming resources from generating funds: Voluntary income Investtnent income Incoming resources from charitable activities 37,545 6,603 7,000 37,545 6.603 579,314 147,352 290 646,559 572,314 Total lllcomlng re$our¢es 51,148 572,314 623,462 794,201 Resources expended Charitable activitie8 Governance costs 12,887 618,784 4273 631,671 4,273 677,306 4.279 Total resources expended 12,887 623.057 635,944 681,579 Net incomillgl{outgoing) resources for the year 38261 (50,743) (12,482) 112.622 Total funds brought forward 663,589 663,589 550,967 701.850 (50,743) 651,107 663,589 Transfer (50.743) 50,743 Totsl funds carried forward 14 651,107 651,107 663,589 The statem¢nt of fu)an¢ial activities includes all gains and losses in the year and therefore a separate statement of total recognis¢d gains and1055es has not been prepared. All of the above amounts relate to continuing activities. The notes on pages 15 to 22 form an integrgl part of these financial statements. Page 12
Nortblands (A Company limited by guarantee) Balance sheet as at 31 March 2024 2024 2023 Notes Fixed assets Tangible assets CurreDt assels Debtors Casb at bank and in hand 10 35,032 35,259 1,907 635,292 336 661,835 637,199 662,171 Creditors: amounts falling due wlthln One year 12 (21,124) (33.841) Net current assets 616.075 628.330 Net assets 651.J07 663,589 Funds Restricted income fimds Unrestricted income fimds 13 13 651.107 663,589 Tolal funds 651.107 663.589 The financial ststem¢nts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 and the Charities SORP 2019 (FRS 102). The financial statements are prepared ID aOrdatt with the provision applicable to companies subjext to th¢ small companies i¢gim¢. The flljancial statements were approved and authorised for issue by the Board on 8 July 2024 and sI¢d on its behalf Director Robert Buteber Dire or Elizabetb Mary WilsoD CompaDy Dumber :_ N1027690 The notes on pag 15 to 22 form an Rntsgral part of th¢se financial statements. Page 13
Northlands (A company limited by guarantee) Casb flow statement for tbe year ended 31 March 2024 2024 2023 Notes Net (oytgoing)/incomin8 resources for the year Interest receivable Loss on disposal of fixed assets Depreciation and impairnient Increase in debtors Decrease in creditors (12,482) (6,603) 208 9,333 (1,571) (12,717) 112,622 (290) 8.533 (334) (16,582) Net cash inflow from operatfjng actlvitles (23.832) 103.949 Returns on investsnents and servicing of fmance Capital expenditure 6,603 (9,314) 290 (2,957) In¢rease In ¢Asb In the year (26,543) 101,282 ReeoD¢iliatlon of Det cash flow to Movement Ill Det funds Is Increase in cash In the year Net funds at l April 2023 (26,543) 661.835 101,282 560.553 Net funds a¢ 31 Marcb 2024 635.292 661.835 Page 14
Northlands (A company limited by guarantee) Notes to finydncial statements for the year ended 31 March 2024 General information The charity is a private limited company by gurantee, registered in Northern Ireland aT]d a registered charity in Northern Ireland. The address of the registered office is Shepherds Way, Dungiven Road, Derry. BT47 5GW. 1.1. Basis of aceountlog The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year. The charity constitutes a public benefit entity as defined by FRS102. The fmancial statements have b¢¢n prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing docum¢nt, the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to ¢haTlties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and R¢publi¢ of Ireland published in O¢tober 2019 (SORP 2019) and th¢ Companies Act 2006. The fancIal saternents are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The fmancial statements are presented in sterling which is the function81 currency of the charity. 1.2. IncomlDg resources All incoming resources are included in the statement of fmancial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of fmancial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific perforn]an¢¢ by the charity, ar¢ rQgniSed wh¢n th¢ charity becom¢s unGonditionally entitled to the ant. Donated services and facilities are included at the value to the chlty where this Can be quantified. The value of services provided by volunt¢¢rs has not been inGlud¢d. Inmme from iftvestments is included in the year in which it is receivable. IJ. Resources expended Expenditure is rQgniSed on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs are those wsts incurred directly in support of expenditure on the objects of the charity and include project management. Page 15
Northlands (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2024 1.4. Tallgible rued assets gnd depreciation Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculat¢d to write off the cost residual value of each asset over its expected useful life, as follows.. Fixtures Fittings & Equipment 15•/0 Straight Line 1.5. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are record¢d at the date of the transactions. All differences are taken to the statement of fancial activities. 1.6. Going contern The fLnancial statements have been prepared on a going concern basis as the directors believe that no material uncertainties exist. The directors have considered the level of fimds h¢ld and th¢ expected level of income and expenditure for 12 months from authorising these financial starements. The budgeted iD¢om¢ and expenditure is suffLcieDt with the level of reserves for the charity to b¢ able to wntinue &5 a going concern. 1.7. Pension schemes The pension Costs Charged in the financial statements represent the contribution payable by the charity during the year. 1.8 Company ststus The oharity is a wmpany limited by guarantee and does not have a share capital. 1.9. Cash at bank Cash at bank and Cash equival¢nts ar¢ stated at cost at the fancIal year end, 1.10. Debtors & credltors Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded al transaction price. Any losses arising from impainnent are reco£nised in expenditure. Voluntary income Unrestricted runds 2024 Total 2023 Total Sundry 37,545 37.545 147,352 37.545 37,545 147,352 Page 16
Northlands (A compally limited by guarantee) Notes to finaneial statements for the y¢ar ended 31 March 2024 Investment income Unrestricted funds 2024 Total 2023 Total Bank Interest 6,603 6,603 290 6,603 6,603 290 Incoming resources from charitable Aetivlties Unrestrlcted Rutrleted funds funds 2024 Total 2023 Totsl DHSS & PS tnner City Tnt LFT Western Health & Social Care Trust Northern Health & Social Care Trust 63,215 63,215 7.000 7,000 410,708 91,391 126,430 7,000 7,000 7.000 410.708 91,391 414,778 98,351 7,000 572.314 579.314 646,559 Page 17
Northlands (A company limited by guarantee) Notes to financial statements for the year ended 31 Marcb 2024 Costs of ebarltable activltles Unrestritted Restricted funds funds 2024 Total 2023 Total Purchases Wages & Salaries Employels NIC Pension costs Redundancy RentlRates Apex Kitchen & Housekeeping Publicity & Advertising Legal & Professional Ligbt & Heat Repairs & Maintenance Insurance Travel Expenses Professional - Other Programme Costs Night Supervision Telepbone Equipment & IT Maintenance Printing, Postage & Stationery Depreciation & Impairment Loss on disposal of asset Exchange GaAnsl(Loss) Other Costs 829 829 370,416 31.066 27.486 370,416 31,066 27,486 374.903 32,196 29,578 6,660 12,624 26273 24,334 730 252 32,344 6,801 18.839 3.320 38,900 2,761 22,213 7.540 12,736 5.137 8,533 7,189 23,798 41,648 5,250 1,028 22,026 2,066 23,150 7,296 4,125 3.634 22,177 5,096 11,637 3.257 7,189 23.798 41,648 5.250 1,028 22,026 2,066 23,150 7,296 4,125 3,634 22,177 5,096 11,637 3,257 9,333 208 835 8,121 9.333 208 835 1,682 (1,153) 11,785 6.439 12.887 618,784 631,671 677,306 Governance costs R¢stri¢t¢d rund$ 2024 Total 2023 Total Auditoes remuTheration 4,273 4,273 4,273 4.273 4,273 4,273 Page 18
NortblaDds (A company IAmited by guarantee) Notes to financial statemeDts for the year ended 31 March 2024 Net (outgoiDg)liDcoming resources for tbe yeAr 2024 2023 Net (outgoing)lincoming resources is stated after charging: Depreciation and other amounts written off tallble fixed assets Auditofs remuneration 9,333 4,273 ,533 4,273 Employees EmploymeDt eosts 2024 2023 Wages and salaries Social security costs Pension costs Redundancy costs 370,416 31,066 27,486 374.903 32.196 29,578 6.660 428,968 443,337 No employee received emoluments of more than £60,000 (2023- None). Number of employees The average monthly numbers of employees during the year. calculated on the basis of full lime equivalents, was &$ follows: 2024 Number 2023 Number Average number of employees 21 16 Pension costs The ¢ornpany OP¢Tat¢s a pcnsion schem¢. The charge for the period was £27,486 (2023 - £29,578). Taxation The charity's activities fall within the exernptions affoTded by the provisions of the tncome and Corporation Taxe5 Act 1988 or s256 of the Taxation of Cbargeable Gains Act 1992 to the extent that these are applied to its chargeable objects. Accordingly there is no taxation charge in these aOunts. Page 19
Nortblands (A company limited by guarantee) Notes to financial statements for th¢ year cndcd 31 March 2024 10. Tanglble fixed assets Fixtur¢&fitting$ and equipment Tot2A Cost At l April 2023 Additions Disposals 71,431 9,314 (4,918) 71,431 9,314 (4,918) At 31 March 2024 75,827 75,827 Depreciation At l April 2023 Charge for the year On disposals 36,172 9,333 (4,710) 36,172 9,333 {4,710) At 31 Mar¢h 2024 40,795 40,795 Net book values At 31 March 2024 35,032 35.032 At 31 March 2023 35,259 35.259 11. Debtors 2024 2023 Other debtors 1.907 336 1,907 336 12. Creditors: amounts falling due within one year 2024 2023 Other taxes and social security Accruals 4,060 17.064 8.234 25,607 21.124 33.841 Page 20
Nortblydnds (A company limited by guarantee) Iyotes to financial statements for the year ended 31 March 2024 13. nalysis of net assets between fund8 Unrestricted Restrieted funds funds Total funds Fund balances at 31 March 2024 as represented by: Tangible fixed &$ts Current assets Current liabilities 35,032 637,199 (21,124) 35,032 637,199 (21,124) 651,107 651,107 14. Movemenl In funds At Incoming Outgoing At l April 2023 Resources Resources Transfers 31 Marth 2024 Unrestricted funds Movement in funds 663.589 51,148 (12.887) (50,743) (12,887) (50,743) 651,107 663,589 51,148 651,107 Reslricled funds Movement in funds 572,314 (623,057) 50.743 572,314 (623,057) 50,743 Total 663,589 623,462 (635.944) 651,107 15. Analysls of ehanges in net funds Opening balance Cash flows Closlng balance Cash at bank and ij) hand 661,835 (26.543) 635,292 Net funds 661,835 (26,543) 635,292 16. Related party transactions The were no related party transactions during the year. Page 21
Northlands (A company limited by guarantee) Notes to flnancial statements for the year ended 31 March 2024 17. Controlling interest Controlling interest rests with the Board of Dir¢ctor$. 18. Post Balance Sheet Events No significant events have taken place since the year end that would result in adjustment to 2024 financial inforn)ation or inclusion of a note thereto. 19. Company Ilmited by guarantee Northlands is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such amount as may be required not ex¢¢eding £1 to th¢ assets of the charitable compaDy in the event of its bein8 wound up while he or she is a member, or within one year after he or she ceases to be a member. Page 22