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← Northlands

2025-03-31-accounts

Charity number: XN 455264 Company number: Nl 027690 Charity Commission Number :NIC 100932

Northlands (A company limited by guarantec)

Directors' Report and financial statements

for the year ended 31 March 2025

{A company limited by guarantee)

Northlands

Contents

Page
Legal and administrative information 1
Directors’ report 2-6
Auditor'sreport tothe trustees T-11
Siatement offinancial activities 12
Balance sheet LE
Cash flow statement id
Notestothefinancialstatements 15-22

Northlands (A company limited by guarantec)

Legal and administrative information

(Charity number KN445264
Charity Commission Number WIC 101932
Companyregistrationnumber WI027690
Kiusiness address Shepherds Way
Dungiven Road
Derry
BT47sow
Registered office Shepherds Way
DungivenRoad
Derry
BTaTsow
Directors Niall Blee
lan Denis Bickerstaff
Robert Butcher
Kathleen Philomena Harrigan .
Elizabeth Mary Wilson
Denis Bradley
Mairead Grant
Secretary Bermadetie Williamson
Auditors PatrickMeGroarty
MeGroarty McCafferty& Company
2 Carlisle Tenrace
Derry
BT48 61x
Bankers BankofIreland
27 Culmore Road
Derry
BT4& 8JB
Solicitors Quigley,Grant&Kyle
10 Queen Street
Derry
Ri. breland
BT48EG

Page 1

Northlands (A company limited by guarantee)

Report of the directors’ for the year ended 31 March 2025

The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees, who are aleo 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

Hiall Bloe lan Denis Bickerstaff Robert Butcher Kathleen Philomena Harrigan Elizabeth Mary Wilson Denis Bradley Mairead 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 unit, addiction is a family illness and so our treatment programme includes family members and close friends. We provide a variety of personalised treatment responses, We deliver our services promptly and efficiently.

Understanding that we can be more suceessful as an organisation if we record our work in a clear and thorough manner, we ensure that we put in place effective systems for monitoring and evaluatingthe progress that we make. The treatment process is demanding, calling for imagination, empathy and expertise. Northlands aims to provide a working environmentprofessional developmentin which staffof andourvolunteersstaff'and volunteers,can develop wethese showqualities.flexibilityIn orderinour workingto provide arrangements. opportunities for the personal and The leadership of pond people is essential to the organisation because we strive for excellence in all that we do.

Achievements and performance

The period April 2024 to March 2025 has been a year of continwed demand for Northlands’ services, significant organisational developments, and preparations for our forthcoming 50th anniversary in 2025, Despite pressures across the health and social care syitem, Northlands has remained at the forefront of providing high-quality treatment, aftercare, and outreach to individuals and farnilbes affected by addiction. serviceThis report provides an overview of the key activitiesand decisions of the Board of Directors during the year, summarising delivery, business operations, funding developments, and strategic priorities,

Service Delivery

Residential treatment at Northlands continued to operate at near full capacity throughout the year. Resident numbers typically ranged between 5 and § at any given time, with waiting lists extending into the following months. Non-residential services experienced significant and growing demand, with waiting times ranging from 4-5 weeks depending on referral volumes. By early 2025, more than 0 preliminary appointments were scheduled.

Afllercare groups in Derry remain strong and well-attended, though one facilitator stepped down after long service. New facilitators and staff ensured continuity, and the Board acknowledged the importance of afiercare as a comerstone of recovery.

Strategic and Policy Engagement - Tier4 Review

The long-awaited Tier 4 Review of addiction services has been a central issue throughout the year. Northlands engaged extensively, both through NIADA and in its own right, to ensure that the voices of[clients][and][ practitioners] The were represented. Board agreed a two-stage response: first via NIADA, then directly as Northlands,

Page 2

Northlands (A company limited by guarantee)

Report of the directors' for the year ended 31 March 2025

The organisation also engaged strategically with partners including Dunlewey, Carlisle House, and Cuan Mhuire, as well as educational institutions such as Ulster University and North West Regional College. These discussions remforced Northlands’ robe asa trusted and collaborative voice in the addiction sector.

Business Services and Finance

The financial environment remains challenging following the withdrawal of the Department of Health's core funding grant. A deficit of approximately £39,000 is projected for 2025/26, To address this, Northlands has begun mapping the true cost of[its] services to strengthen negotiations with funders. Major funding was secured during the year, including a £20,000 per year commitment from the ARM Foundation for two years and £86,000 annually from the Gillen Family Trust across 2024-25 and 2025-26, These grants provide vital stability ata time of financial uncertainty.

Northlands secured essential income through fundraising and donations, including from the annual Christmas Flag Day, St. Columb's Cathedral, the Inner City Trust and Heron Brothers,

Community fundraising once again provided vital support during the year, both financially and in strengthening, Northlands’ connection with the wider public. The Board recognises the generosity of individuals, families, and community partners whose ongoing support helps sustain services and demonsirates the value placed on Northlands within the wider community.

Staff& Volunteers

Staffing remained a priority focus for the Board during the year. To address gaps created by the career break of Business and Operations Manager Nuala Hegarty, three senior counsellors - Christina McClements, Elaine Moore, and Nigel Crooks - wert promoted io provide additional leadership capacity and operational stability. The Board also noted the forthcoming retirement of long-serving colleague Siobhan Logue, planned for May 2025, and agreed to continue monitoring staffing levels to ensure continuity of services.

Counselling staff continued to face challenges with evening shifts, and the Board explored ways to provide greater flexibility and sustainability in service delivery.

Researchand Learning

As an Organisation we are committed to continued learning and development to help inform our approach as a responsive front-line service to help us address the complex addiction issues faced by our comnvunity

During the year, groups of counsellors, led by Head of Treatment, Tommy Canning, travelled to two different treatment centres to learn from other approaches and models of treatment. The first was BAC O'Connor Rehabilitation Centre based in Burton Upon Trent. The second St Francis Farm, a Therapeutic Rehabilitation Community, located on a working farm in Co. Carlow. Following both visits Tommy reported back their experience to staff and the Board.

Also, during this year two Northlands counsellors, Bernadette McAneé and Dean O'Hara took part in traming to become qualified M-PACT facilitators. Moving Parents & Children Together Programme (M-PACT) is an evidence-based whole family approach which aims to improve the well-being of children 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 iwidiction is and its impact on children and family life. The training was provided by Alcohol Forum Ireland and both Dean and Bemadetteare duc to completethe course carly next year.

New Contre of Excellence

For many years Nonhlands has been secking to establish a new Centre of Excellence which will serves all of Northern Ireland. Northlands new centre would continue the work as it has been doing over the last almost 50 years but also be 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 accompany harmful and addictive substance use, are explored ata one stop shop - avoiding the complexand challenging systems of support individuals currently must navigate. Northlands believes a new centre will be a beacon of hope, helping to end the stigma associated with addictive behaviors and showing people in need that addiction is an illness and not a

Page 3

Northlands

(A company limited by guarantee)

Report of the directors’

for the year ended 31 March 2025

Northlands vision is for addictive illnesses to have the same status of treatment as any other illness, inviting those suffering to a state-of-the-art facility, where they can receive the treatment Northlands offers and a clear pulhway of support from addiction to recovery,

Developments on the project this year included a Pre-Application Discussion (PAD) meeting with Derry City and Sirebane District Council Planning Department. The new updated concept provided by Lamb Architects received encouraging feedback fram council officials.

We were disappointed that having engaged extensively with Peace Plus for a period of 18 months regarding capital backing for this project to be informed during the year that the intended capital spend had been discarded in favor of providing funding for programming costs instead. Despite this disappointment Northlands will continue engagement with statutory, Voluntary and business partnersto move this project further in 2025/2026.

Northlands 50th Anniversary

Preparations for Northlands’ 50th anniversary began in carly 2025. The year was launched with a New Year's Day swim in Culdaff, which drew community support and raised awareness of the milestone.

Planned activities inelude yoga in the park, a golf event, walking initiatives, and a public lecture on addiction, Media coverage is being developed, and engagement with the Derry Journal and other outlets will ensure that the anniversary highlights Northlands' legacy and impact.

Conclusion

The year April 2024 - March 2023 has been one of continued pressure and resilience. Demand for services continues lo grow, with Northlands responding through innovation, collaboration, and dedication to client care. Financial pressures remain a challenge, but the organisation has demonstrated agility in seeking new funding streams and managing resources responsibly.

Acknowledgements

The Board wishes to record iis thanks to staff, volunteers,and supporters who sustain the mission of Northlands, With its 50th anniversary celebrations underway, Northlands is both reflectingon its history and preparing strategically for the future,

Board of Directors

The core membership of the Board of Directors remained steady throughout the year, The Board will continwe to consider possible new Directors in the oncoming year.

Financial review

Results

The board reporta surplus of £60,944 for the year ended 31 March 2025.

Investment Policy

The charity is actively secking its own premises and surplus funds are invested ina Premium Reserve Deposit Account at Bank of Ireland.

Reserves Policy

Principle

.

Buildingintegral reserves and tangible assets within Northlands support the overall developmentof the organization and are an growth andpartdeal of ourwith financial opportunities planning.and Unrestrictedissues as they reserves arise, ensure that we have adequate funds available for planning for

Page 4

Northlands

(A company limited by guarantee)

Report of the directors'

for the year ended 31 March 2025

Northlands has a reserves policy which requires: - Unrestricted reserves be maintained at a minimum level of £300,000 which ensures that the core activity of Northlands runningcould continuecosts and duringto covera period staff redundancyof unforeseen costs,difficulty for a periodof three months based on the projected average monthly

The calculation of the required level of reserves is an integral part of the planning, budget and forecast cycle ofNorthlands.

Tt takes inte account:

  1. Risks associated with each stream of income and expenditure being different from that budgeted,

  2. Capacity to deliver planned activity levels is maintained. 4. Services are delivered and commitments to beneficiaries met.

  3. Meeting planned or emergency maintenance requirements to premises including those connected with Health & Safety, Disability Access etc. 5, Bridging finance is available to maintain key posts for periods where release of fundingby the funding body is delayed.

Plans for future periods

The Charity plans to continue the activities outlined above in the forthooming years subject to satisfactory funding arrangements,

Responsibilities of the Directors

The directors of Northlands are responsible for preparing the Directors’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Stundards (United Kingdom Generally Accepted Accounting Practice). Companymust law requiresthe directors to prepare financial statements for cach financial year. Under company law the directors affairs of not approve the financial statements unless they are satisfied that they give a true and fair view of the state 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 financial statements, the directors are required to:

  1. Select suitable accounting policies and apply them consistently 2. Make judgments and estimates that are reagonable and prudent 3. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the company will continue on that basks

  2. 4, Observe the methods and principles in the Charities SORP 2019 (FRS 102) 3. andStaleexplained whether applicablein the financialUK Accountingstatements Standards have been followed, subjectto any material departures disclosed

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 financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of for the charitable company and hence for taking reasonable steps the prevention and detection of fraud and other irregularities.

Members ofthe 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 sct oul on page |.

Pape5

Northlands

(A company limited by guarantee)

Report of the direetors'

for the year ended 31 March 2025

In accordance with company law, as the company's directors,we certify that: |. So far as we are aware, there is no relevant audit information ofwhich the company's anditors are unaware; and 2. As the directors of the companywe have taken all the steps thatwe ought to have takenin orderto make ourselves aware ofany relevant audit information and to establish that the charity's auditors are aware of that information.

Auditors

AAnnualresolutionGeneralproposing Meetingthatin McGroartyaccordance MoCailertywith section &427(2) Company of thebe CompaniesreappointedActas 2006,auditors of the Charity willbe put to the This report has been prepared in eccordance with special provisions of Part 14 of the Companies Act 2006 relating to small companies.

Approved and authorised for issue by the Board of Directors on 28 October 2025 and signedon thelr behalf by:

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(baal M
Howwed Grau
Director
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Pace §

Northlands (A company limited by guarantee)

Independent auditor's report to the directors of Northlands

Opinion

We have audited the financial statements of Northlands for the year ended 3ist March 2025 which comprise of[the] Statement of Financial Activities, the Balance Sheet and the related notes. The financial reporting framework that has been applicd 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, a3. 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 auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept of assume responsibility to anyone other than the charitable company and the charitable company’s directors as a body, for our audit work, for this report, or for the opinionswe have formed.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Qur responsibilities under thase standards are further described in the Auditor's responsibilities for the audit of the financial statementsthat section of our report. We are independent ofthe charitable company In accordance with the ethical requirements are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

preparationIn auditing theof financialthe financialstatements,statementswe haveis appropriate. concluded that the directors’ use ofthe going concem basis of accounting in the

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant dowkt on the charitable company's ability to continue as a poing concem for a period ofat least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concer are described in the relevant sections of this report.

Page7

Northlands (A company limited by guarantee)

Other information

The directors are responsible for the other information. The other information comprises the information included in the directors’ annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial datements does not cover other information and, except to the extent otherwise explicitly stated im our report, we do not express any form of assurance conclusion thereon,

In connection with our audit of the financial Satements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated, If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this olher information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters preseribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of the audit:

~ the information given in the Directors’ Annual Report which includes the directors report prepared for the purposes of Company Law, for the financial year for which the financial statements are prepared is consistent with the financial stitemventa: and

~ the Directors Annual Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

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

We have nothing to report in respect of the following matters where the Companies Act 2096 requires us to report to you if, in our opinion: - adequate accounting records have not been kept; or

= the financial statements are not in agreement with the accounting records and retums; or

Page &

Northlands (A company limited by guarantee)

Responsibilities of the directors

As explained more fully in the Directors’ Responsibilities Statement set out on page 6, the directors (who ore also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial stuiemenis and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error,

In preparing the financial statements, the directors are responsible for assessing the charitable company’s ability to continue # a going concer, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the charitable company or to cease operations, or have no realistic altemative butto do so,

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee thatan audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud;

Inregularitics, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with ourthe responsibilities, outlined above, to detect material misstatements in respect ofirregularities, including fraud. However, primary responsibility for the prevention and detection of fraud lies with management and the board of directors of the charitable company.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

~ the nature of the industry, sector and the specific control environment which it operates in;

= any matters we have identified having obtained and reviewed the Charities policies and procedures relating to;

As a result of these procedures, we considered the opportunities and incentives that may exist within the charity for fraud. The audit inchided assessing the procedures and evaluating the cash handling procedures. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

Page 9

Northlands (A company limited by guarantee)

We also obtained an understanding of the legal and regulatory frameworks applicable to the charity and considered that the nvost significant are the Companies Act 2006, SORP 2019 (FRS 102) and Charities Act (Norther Ireland) 2008.

Adit responses to risks identified

Our procedures to respond to risks identified included the following:

~ reviewing the financial statement disclosures, testing the relevant docunventation to assess compliance with the significant laws and regulations - those described as havinga direct effect on the financial statements;

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 of noncompliance with laws and regulations throughout the audit. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and mainiain professional scepticism throughoue the audit. We also:

~ Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basisfrom for our opinion, The risk of not detectinga material misstatement resulting from frovd is higher than for one resulting error, as fraud may invelve collusion, forgery, intentional omissions, misrepresentations, or the override of internal conrol,

-Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether ihe financial statements represent the underlying transactions and events in a manner that achieves fair presentation,

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the omaudit and significant audit findings, including any significant deficiencies in internal control that we identify during, our

Page 10

Northlands

(A company limited by guarantec)

Patrick MeGroarty Senior Statutory Auditor for and on behalf of hicGroarty hMeCafferty & Company Statutory Auditor

2 Carlisle Terrace Derry B45 60%

Dated: 28 October 2025

Page 11

Northlands

(A company limited by guarantee)

Statement of financial activities (incorporating the income and expenditure account)

For the year ended 31 March 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|2025|2024| |funds|funds|Total|Total| |rotes|£|£|£|£| |Incoming|resources| |Incoming|resources|from|generating|funds:| |Voluntary income|2|43,665|-|43,605|37,545| |Investment|income|3|8,109|=|5, LG9|6,603| |Incoming|resources|from|charitable|activities|4|26,000|647360|673,560|ST314| |Total|incoming|resources|T7774|647,360|725,334|623,462| |Resources expended| |Charitable|activities|5|18,778|641,318|660,098|631,671| |Governance|costs|ri|-|4204|4,204|4,273| |Total|resources|expended|18,778|645,612|664.5%|635,044| |Net incoming/(oulgoing)|resources|for|the year| |58,996|1,048|60,044|(12,482)| |Total|funds|brought|forward|651,107|-|651,107|663,589| |710,103|1948|712,051|651,107| |Transfer|1,948|(1,548)|:|‘| |Total fonds corned|forward|i|712,05]|-|‘TI2O41|651,107|

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The statement of financial activities includes all pains and losses in the year and therefore a sepanste statement of tonal recognised pains and losses has not been prepared,

Allofthe above amounts relate to continuing activities,

The notes on pages 15 to 22 form an integral part of these financial statements.

Page 12

Northlands

(A company limited by guarantee)

Balance sheet

as at 31 March 2025

2025 2074
Beotes £ £ £ £
Fixed assets
Tangible assets 10 26,0 35,032
Current assets
Debtors il 215 1
Cash atbank and inhana 709,83) 635,202
T1O AS 637,199
Creditors:amounts falling
duewithinoneyear LF (24,000) (21,124)
Netcurrent assets 686,045 616,075
Net assets 712,051 651,007
Fonds
Resiricted income funds ia - .
Varesiricted Ineame flaads 13 712,051 651,207
Totalfunds 712,031 651,007

The financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 206 and ihe Chanties SORP 2019 (FRS 102).

The financial statements are prepared in accordance with the provision applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board on 28 October 2025 and signed on its behalf by

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- . ‘
ireetor Director
Company number :~ 61027690
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The ootes on pages 15 to 22 form an Integral partof these finawetal statements,

Poor 19

Northlands (A company limited by guarantee)

Cash flow statement

for the year ended 31 March 2025

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|Zz.| |Notes|£|£| |Net incoming/(outgoing) resources|for|the year|60,44|(1282)| |Interest|receivable|(8,|10%)|(6,603)| |Loss|on|disposal|of foved assets|.|208| |Depreciation|and|impairment|9.036|O43| |Decrease{ Increase)|in debtors|1,692|(e701)| |Increase|Decrease)|in creditors|2876|(12,717)| |Net cash|inflow|from|operating|activities|66,429|(23,832)| |CapitalRetumsexpenditureon|investments and servicing of finance|8,109-|(314)6,003| |Increase|in|cash|in the year|74|S38|(26,343)| |Reconciliation|of|net|cash|flow|to|movement|in|met|funds|15| |Increase|in cash|in|the year|74,538|(26,543)| |Met|funds at|1|April|2024|635,292|O61|835| |Net funds at 31|March 2025|709,830|635,292|

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Page 14

Northlands (A company limited by guarantee) Notes to financial statements for the year ended 3] March 2025

The charity is a private limited company by gurantee, registered in Northern Ireland and a registered charity in Northem Ireland. The address of the registered office is Shepherds Way, Dungiven Road, Derry, BT47 SGW.

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

The charity constitwtes a public benefit entity as defined by FRSIG2, The financial statenvents have been prepared in accordance with the accounting policies set out in notes to the accounts and comply wilh the charity's governing docunvent, the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019 (SORP 2019) and the Companies Act 2006.

The financial satements are prepared on a going concem basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency ofthe[charity,]

All incoming resources are included in the statement of financial activities when the chanty 1s entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular catemories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable, Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of strvices provided by volunicers has not been included.

Income from investments is included in the year in which it is receivable.

13. Resources expended

Expenditure is recognised on an accrual basis as a liability i incurred. Expenditure inclhides any VAT which cannot be fully recovered, and is reported as partof the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of tts activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nilure necessaryto support them.

Support costs are those costs 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 2025

L4. Tangible fixed assets and depreciation

Tangible fined assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost residual value of cach asset over its expected useful life, as follows: Fixtures Frttings & Equipment - 13% Straight Line

1.5. Foreign currencies

Monetary assets and liabilities denominated im foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Tranéactions in foreign currencies are recorded at the date of the transactions. All differences are taken to the statement of financial activitics.

Lo. Going concern uncertaintiesThe financial statements have been prepared on a going concem basisas the directors believe that no material expenditure exist. The directors have considered the level of funds held and the expected level of income and sufficient for 12 months from authorising these financial starcments, The budgeted income and expenditure is with the level of reserves for the charity to be able to continue as 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.

The charity ts a company limited by guarantee and does not have a share capital

  1. Cash at bank

Cash at bank and cash equivalents are stated at cost at the financial year end.

ie Voluntary income

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Unrestricted 2025 2024
funds Total Total
£ £ £
Sundry 43,605 43,0605 37,45
43,665 43,665 37,545
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Page 16

Northlands

(A company limited by guarantee)

Notes to financial statements

for the year ended 31 March 2025

i Investment income
Unrestricted 2025 2024
funds ‘Total Total
£ £ £
Bawk Interest #109 &.109 6,003
$009 8,109 __ 6,003
4, Incoming resourees fromcharitable activities
Unrestricted Restricted 2025 2024
funds funds Total Total
£ £ £ £
DHSS&PS : 63,215 63,215 63,215
GF Trust - 36,906 36,006 =
Inner City Trust
LFT		 6,00
.		 -
:		 6,000
‘		 7,000
fim
ARN Community Fund 20,00 - 20,000 =
Western Health& Secial Care Trice - AT S48 447,48 410, 708
Northern Health d& Social Care Trust = ee ay bie
26,000 647,560 673,560 479,314

Page 17

Northlands (A company limited by guarantee)

Notes to financial statements for the year ended 31 March 2025

5. Costs ofcharitable activities
Unrestricied Restricted 2025 2024
funcls Fumels Talal Total
£ £ £ £
Purchases 105 - 105 B29
Wages& Salaries - 401,236 401,236 370,416
Employer'sNIC 32,380 32,380 31,066
Pension Casts
Rent/Rates		 -
2		 31,765
4,605		 31,765
4,605		 27,486
7,189
Apex - 17,195 17,195 23,798
Kitchen&Housekeeping = 47,180 47,180 4]645
Publicity &Advertising ; : : 5,250
Legal&Professional 6,353 - 6,353 1,028
Light& Heat : 19,792 19,792 22,026
Repairs& Maintenance
Insurance		 :
7		 4,075
25,321		 A075
25,321		 2,066
23,150
TravelExpenses = 3,819 3,819 7,258
Professional - Other : - : 4,125
Programme Costs - 7,193 7193 3,634
Night Supervision - 13,713 13,713 22,177
Telephone “ 45,541 4,541 4,096
Equipment&(TMaintenance - 14,401 19,401 11,637
Printing, Postage& Stationery . 3,366 3,366 jsf
Depreciation& Impairment 9.026 = 026 9333
Losson disposal ofasset - - _- 208
Exchange Gaina/(Loss) 636 - 636 £35
OtherCosts 2,608 4,736 7,344 $121
_ 18,778 41518 660,096 631,671
6. Governance costs
Restricted 2025 224
funds Total Total
; £ £ £
Auditor's remuneration 4204 4373 4272
4254 273 4272

Page 18

Northlands (A company limited by guarantee)

Notes to financial statements

for the year ended 31 March 2025

rr Netincoming/{outgoing)resources fortheyear
2025 2024
£ £
Net incoming/(outgoing) resources is stated aftercharging:
Depreciation andotheramounts written off tangible fixed assets 9,026 0.4333
Auditor's remuneration 4,294 4,272
a. Employees
Employment cosis 2025 2024
£ £
Wapes and salaries 401236 270,416
Social securitycosts 42.380 31,066
Pension costs 31,763 27,486
465,381 428,968

No employee received emoluments of more than £60,600 (2024- None).

Number of employees

The average monthly numbers of employees during the year, calculated on the basis of full time equivalents, was a5 follows:

||||| Fn]|2024| |---|---|---|---|---| ||||Number|Number| |Average|number|ofemployees|18|2]| |Pension|costs||||

The company operales a pension scheme. The charge for the period was £31,765 (2024 - £27,486).

a. Taxation

The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988 or $256 of the Taxation of Chargeable Gains Act 192 to the extent that these are applied to its chargeable objects, Accordingly there is no taxation charge in these accounts.

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Northlands (A company limited by guarantee)

Notes to financial statements

for the year ended 31 March 2025

10. Tangiblefixedassets Fixtures,fittings
and equipment Total
£ £
Cost
At April 2024 and
At 3] March 2025 75,827 75,827
Depreciation
At April 2024 40,795
Charge for theyear 9,026 $026
At 31 March 2025 49,821 49,821
Net bookvalues
At 3] March 2025 26,006 26,006
At3] March 2024 35,032 35,032
ll. Debtors
2025 2024
£ F
Other debtors 215 1,907
215 1,907
12. Credifors: amounts fallingdue
Within oneyear 2025 204
£ £
Othertaxes andsocial security
Accruals		 B4l0
15,590		 - 4,060
17,064
24,000 21,124

Page 20

Northlands (A company limited by guarantee)

Notes to financial statements

for the year ended 31 March 2025

13. Analysis of net assets between fonds

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Unrestricted|Restricted|Total| |hanes|fumes|funds| |£|£|£| |Fund balances|at 31|March 2025 as|represented|by:| |Tangible|fixed|assets|26,008|-|26,000| |Current|assets|710,045|-|710,045| |Current|ltabilittes|(24,000)|-|(24,000)|

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

14. Movement in funds

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |At|Incoming|Outpoing|Aut| |1|April|2024|Resources|Resources|Tramsfers|31|March|2025| |£|=|£|£|£| |Unrestricted|funds| |Movement|in|funds|651,107|Ti|tt4|18,778|1,048|712,051| |651,107|T1774|(18,778)|1,948|712,051| |Restricted|funds| |Movement|in|funds|-|7,560|(645,612)|(1,948)|-| |-|647,560|(645,612)|(1,948)|.| |Total|651,007|725,334|(664,390)|=|712,05]| |5.|Analysis of changes|in|net fonds| |Opening|Cash|Closing| |balkinec|Thows|balance| |£|£|£| |Cash|al bank and|in hand|635,202|74,538|709,830| |Net funds|635,292|74,538|709,830|

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

16, Related party transactions

There were no related party transactions during the year.

Page 21

F

Northlands

(A company limited by guarantee)

Notes to financial statements for the year ended 31 March 2025

17. Controlling interest

Controlling interest rests with the Board of Directors.

18. Post Balance Sheet Events

No significant events have taken place since the year end that would result in adjustment to 2025 financial information or inclusion ofa note thereto.

1% Company limited by guarantee

Northlands is a company limited by guarantee and accordingly does not have a share capulal.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year alter he or she ceases 10 be a member.

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