Charity Registration No. NIC102107 Company Registration No. N1038516 (Northern Ireland) Harpurs Hill Childrcn and Family Centre Limited (a company limited by guarantee and not having a share capital) Annual report and financial statements For the year ended 31" March 2024
Harpurs Hill Children and Family Centre Limited Contents Page Charity Information Trustees, report Independent auditor's report 10-13 Statement of financial activities 14-15 Balance sheet 16 Statement of cash flows 17 Notes to the financial statements 18-29
Harpurs Hill Children and Family Centre Limited Legal and Administratxve Information Trustees David Radcliffe (chair) Martina Boyle Elaine Heo Brenda McAieer Resigned 2511012) Maurice Bradley Resigned 25110123 Lynne Jane Ballentine Resigned 061021?4 Lauren Martin Resigned 30106124 Niarnh Archibald Appointed 25110123 Laurie Brennan Appointed 25110123 Suzanne Grant Appointed 25110123 David Richard Pavey Appointed 25110123 Tanya Stirling Appointed 25110123 Jacqueline Hannah Conor - Appointed 25110123 Resigned 19104124 Charity number NIC102107 Company number N1038516 Registered office Cuilrath Corner Cuilrath Street Coleraine Co Londonderry BT52 2ER Auditor EM Accountants, Statutory Auditor 42a-44a New Row Coleraine BT52 IAF Bankers Danske Bank Donegall Square West Belt"ast BTI 6JS Aldemiore Bank 1 51 Floor Block B Lynch Wood Peterborough PE2 6FZ Nationwide Building Society Kinfj5 Park Road Moulton Park Northampton NN3 6NW Solicitors Hewitt & Gilpin Solicitors Liinited Thomas House 14-16 James Street South Belfast BT2 7GA
Harpllf5 Hill Children and Family Centre Limited Trustees, report (including directors, report) For the year ended 31" Mareh 2024 The trustees present their report and financial statements for the year ended 31 March 2024. Tlie financial stalenients have been prepared in accordance witli the a¢counting policics set olll in note I to the financial statenients and coinply with the cliarity's Memorandurn and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to cliarities preparing their accounts in accordance witli the Financial Reporting Staiidard applicable in tlie UK and Republtc of Ireland (FRS 1021" (as amended for accounting periods commencing froni l January 2019). In fulfilling the public benefit requirement, the charity trustees have had reoard to the Charity Commission for Northern Ireland's statutory public benefit guidance. Objectives and activities Harpurs Hill Children and Family Centre is a Cotnmunity Development Project based in a mixed religion estate of approximately 640 dwelling5 on the outskirts of Coleraine. It sits witliin tlie forTner Cross Glebe Ward which is ranked as within the top 160/0 social deprivation on the Multiple Deprivation Markers. The original iinpetus for tlie Project carne from two head teachers OF local primary schools and healdi professionals in the Colernine area. The Project was established in 1993 to address low levels of preparedness for school. While it retains a focus on liealth and educational development of children, the project now puts greater cmphasis on parents being involved in identifying their own needs, the needs of their children, and decidin(r how best to m¢¢t those needs. The vision and rnission statement of the Project is to nurture stron(r resilient children and faTnilies for today. tomorrow and the future. and to support, strengthen and nurture children and families to reach their full potential. Objectives To nurture young children from birth through the provision of high-quality care and learning environments and to ensure they reach their full potential. To recognise and support parents in their role as primary educator5 of their children through home support. parenting programmes and offeiing high quality care and learning enviiDnments. To empower parents to seek appropriate advice and guidance to support their family's developmental needs. To signpost parents to opportunities for personal and professional development. To provide parents with acces5 to infom]alion to inake infonned life choices. To develop an increased sense of ownersliip and belonging for larnilies wiiliin their own community. To work in partnership with all relevant childcare and family support agencies. Tlie main areas of activity of th¢ project are.. Community Development includintr Early Years and Family Support All the work of the Project starts from the needs of the community as identified by the cominunity. Harpurs Hill Children and Family Centre is open to all sections of the community and an appropriate equal opportunities poIi¢y 15 in place aloiigside a comprehensive policy suite to ensure good practice and governance. There is a suite of 78 policie5 which are reviewed annually. Vision 'To nui"fui'e stroiig, resilient childi'en andfaniilies foi" loday. tomorrow and ihe.fulup-e Mission 'We eiideavoi¢r to support, sfrengthen and nup'tui'e childp'en andfanzilies to aL'kEeve theii-jullpoteiilial"
Harpurs Hill Children and Family Centre Limited Trustees, report (including directors. report) For the year ended 31" March 2024 -continued Early Years Provision A Preschool Play.trroup 1-2 Year Old Creche (4 days weekly) A Preschool Summer Scheme 2 Surestait Development Programmes for 2-3 year olds 2 Creches weekly to support Peer Support Groups & Prograrnmes Stay & Play Session5 Parent Workshops Home Visits Parent Interviews In 2023-24, the Project delivered 17 sessions of EY provision to a total of 57 children weekly in term time in each academic year, with a further 30 children attending Summer Scheme in July and August 2023. Thib was a total of 616 early years sessions. In addition to these sessions, Early Years marked events and celebrations through the year with Halloween and Christmas events, outings to parks. the beach. soft play areas and Santa's Grotto. The Project delivered Stay & Play sessions monthly to 2-3 YO Programmes and 2 Parents. Workshops in Playgroup. Each playgroup parent also had an opportunity to participate in a 11 playgroup day. All programmes used private messaging apps ¢0 keep parents updated with what went on in sessions - sharing key photos and messa(res. All families had home visits. some for inductions and others throughout the year. staff in all sessions met face to face with parents to update on progress. The Early Years Department received 273 Ivritten evaluation5 over the course of the year. and parental feedback was l OOO/. positive. Parents commented con51Stently about the progress their children had made especially in the areas of communication, confidence and socialisation. General parental comments included.. My daiitrhter lias beplefitted gi'eatlyfroin the gp"oup, social andphysicolly. MJJ son ha,f really come oiil ofhim,¥elfand,flar¢ed to interact with others. My son s speech and lan{age has Lome oli niaNsively siiice stttrliiztr tlie progi-anime. He has creafedfi'ieiidships and lookinu foiivard to goiiig aiid seeirtg his frie17ds. Hi5 pi-ogi-ess lias Lome on so well. veiy happy apid proud of his ac'liievements. My son has become a very intelligenl independent little boy. He has especiallv enjoyed the soclal aspecr biit has come a long way in tIFe learning side too. Everything has been ama-ing. Yoii girls should be so proiid of the work tliatyou do with the lids.. Our Early Years Provi5i0n works tojvards our hiah-level outcomes of: Cliildren acliieve developmental progress. Children will have Iiealthier lifestyles. Children have appropriate relationsliips with each other. family and staff. Parents play with their children.
Harpur5 Hill Children and Family Centre Limited Trustees, report (including directors, report) For the year ended 31" March 2024 .continued Family Support Service Home Visits by Family Support Workers Phone calls A Women's Peer Support Group A variety of Parenting Programmes including.. Incredible YeaTS'. School Readiness Cook It Solihull Parenting Programme Baby Swim Nurmring Bespoke Parenting Prograrnmes Signposting to other Services for additional support Delivery of Packs & Gifts Settling In Book Starting School Resources Over the past year. the Family Support Team delivered a total of 2,020 home visits and 651 signiflcant phone support sessions to 550 families with children aged 0-7 with the focus being on child development and parenting. The team gave out a total of 1,421 parenting packs this year supporting poverty. child development. health and wellbeing. Our number of families has reduced since tlie previous year due to a drop in birth rate and we began the process of reducing our Family Support hours accordingly. Alongside the befriending role, tl)ere was a strong signposting and partnership element within tlie Family Support. In 2023124. the Project signposted familie5 a tot21 of 1,643 times to external agencies including= Health Services, Social Services, housing support, financial support, poverty charities, home safety. adult traiDingleducation; mental health and supporting children with additional needs. The Pi-ojeci works closely with Surestart, scliools and local partners and 972 times staflsupported families to access Ihcir services for education, childcare, community support, counselling, domestic violence, Speech & Language, Midwifery. As well a5 one-to-one support, the Family Support Team delivered a tot81 of 68 5es5ions of evldence-based parenting programmes in partnership with Coleraine Surestart including Cook It, Solihull, Incredible Years School Readines5, Baby Swim along with bespoke sessions. In addition to our long-standing weekly Women's Group (which met 26 tirnes), we introduced further Peer Support including 2 Breakfast Clubs and peer Support for parents Ivith children with additional needs. The last included nieeting as a group, accompanying parents to an already established group. delivering activiti¢s for parents and children to do together and bringing in speakers to provide relevant infonnation. We also introduced Parent & Child Activity Afternoons with the adjoining primary school. with our family link worker delivering 9 sessioi)5 to P l & 2 and LS I parents and children. Through our peer 5UPPOrt and signposting we have supported families to link with a wide variety of organisations including- Action Mental Health Aware Nl
Harpurs Hill Children and Family Centre Limited Trustees, report (including directors, report) For the year ended 31" March 2024 .continued Vineyard Compassion Causeway Neurodiversity Autism Nl Women's Aid Causeway Coast & Glens Council Cross-Glebe Community Association We facilitated Outcome Star Evaluations with 48 families. all showing progression in areas such as physical & emotional health, safety, social networking, routines & boundaries, child development and home finances. Parents also reflect on the impact this support has had on them. En(raging in support has helped me learn how to ty and deal with emotions of both me and my child. I have learned the different age and sta(Fe of my child's development and where she is at. I have learned lo reflect on myself - take more time to assess my behaviour towards a situation. I have stopped shopping whilst hungry and it actually worked. I never prepped veg before so I know l am able to do that- this class helped so rnuch. T felt heard and respected. The Jvork of the Family Visiting Team contributes to the parent ollteomes of: Parents engage with services and local communtty. Parents play with their children. Increased parent confidence, knowledge and skills around parenting. Increased understanding around liealth and well-being leadiiig to a healtliier lifestyle Staff In 2023124. the Project employed ?7 staff, both fvll and part time - l O of these are in the Family Support Team. 14 within the Early Years Team including with 'bank sta. 3 Support Staff (finance, adJnin and cleiining) plus a Project Manager. We had some changes in staff, two staff otr on long term sick and challenges retaining our Se55ional Cirche Bank. Thanks must go to the team wlio ¢on¢iiiu¢d to pi-ovide high quality care in theii absence, to the department managers who oversaw thi5 and to all those who stepped out of their comfort zones to deliver their area of expertise. We said goodbye to Melissa Mccaughern, who Left to spend more time with her family, and to both Judith Moorhead and Tracey Hill who moved to pastures new. Laura Logan stepped up From oiir sessional creche to become our Playgroup & Creche Leader and we are able to cover the other posts internally until the new financial year. Premises The purpose-built prernises at Cuilrath Corner was a result of a parthership between the Harpurs Hill Children and Family Centre and NEELB and funded by the Childliood Fund. it was officially opened by HRH the Princess Royal in May 1999. The Centre is set within the heart of HaUl'S Hill Estate and enables the Project to provide holistic inteurated early years care aiid education for local families within their own corninunity. The Nursery Unit of the adjoining Prtmary School is housed within this building with the Community Association House directly across the street. The Family Support Team also have staff in 2 other centres across Coleraine to support families living there. close to horne.
HArpurs Hill Children and Family Centre Limited Trustees, report (including director5. report) For the year ended 31" March 2024 .¢ontinued The premises have twice been extended as the Project lias grown. The Project has extensive outdoor facilities for children's learning, and these are aeveloped eacli year. Our original lease is up in July 2025, and we are in negotiations to have this extended for a further 25 years. We continue to upgrade the building and maintain it to a high level both inside and out. with essential rnaintenance for the outdoor area being planned for summer ?024. Partnership The Project works in partnerships within the local community in the following ways- It was establisl)ed throutsh a partnership b¢tw¢¢n health professionals, 2 nearby primary schools and the local community. It shares a fence with the local Primary School and the buildints was built in partnership with them and houses their Nursery Unit. their principal is Chair of the Project's comTnittee aiid the links are further strengthened throutrh the Lottery Funded Family Support Service. The Project is one of 5 partners delivering services within or in partnership with Coleraine Surestart Partnership. It is the Lead body for Coleraine Surestarl. and the Project Manager is tlie chair. the 04 Family Support Service and Sure5tart Developinentxl Progratntne for 2-3-Year-Olds are both funded by Surestart who also funded an extension to th¢ premiscs to support th¢se services. The Project 15 a mernber of the local Family Support Hub. with staff attending monthly meetings and taking referrals where appropriate. Our Project Manager costs are nded by the Northem Health & Social Care Trust. It delivers services for the local Education Authority and the Department of Education. Our Project Manager is Vice Chair of the Nvrthern Childcare Partnership. 4 members of staff and committee are on the committee of the local Cross - Glebe Community Association and deliver partnership Work with them. The Project works closely witli Social Services supporting families who are referred as being'at risk,. The Project has excellent links with Health Professionals - the early years services have an assigned Health Visitoi-, the Surestart's Speech & Lan(ruacr¢ Tlierapist provides advice and support as needed. Staff work closely with several poverty charities- the Project is authorised to distribute Food Bank Vouchers and allocate tlie Council's Keep Wann packs. Th¢ Project supports several families in partnersliip with Mid Ulster & Causeway Women's Aid, providing tailored care. Plans for the future At the start of 2023124, our main funding was at risk - DE Early Intervention gave notice that Pathway may cease at the end of June 2023 and Surestart could be greatly reduced. These 2 funding strearns make up approximately 800/0 of our income. Thankfully. this was ternporarily reprieved on June I" not however before we had begun redulldancy process with some staff. Thi5 decision was to be reviewed once there was a sitttng government in Storinont to make Strategic decisions. Towards the end of the year, we were relieved to be given confirmation that diings were more secure but still await final decisions around budgets at high level into 2024125. As part of the government's new funding focus on Early Intervention, there are proposed changes to the StrUCreength of preschool days and support for working parents. 2024125 will be a year of review and preparation to be able to take on such clianges. In the meantime, the Project looks forward to another year of nurmring children, strengthening families and growing
Harpurs Hill Children and Family Centre Limited Trustees. report (including directors, report) For the year ended 31" March 2024 .continued community, providing high quality early y¢ars provision within Harpurs Hill area and family support across the wider area of Coleraine, Portrusli and Portstewart. Financial review The orgaiiisation returned a deficit for the year of £6,674 (2023 £6,969 surplus). At 31 st March 2024 the total funds of the charity amounted to £30J,527 (2023 £310,?O l ) comprisin(r unrestricted incoine funds of £NIL {?023 £NIL), unrestricted designated funds of £?62.416 (2023 - £?84,971) and restricted funds of £41,111 (?023 - £25,2JO). Reserves policy Harpurs Hill Children and Farnily Centre (hereafter named the Project) is keenly aware of the need to secure its viability beyond the immediate future. In order to be able to provide services over the longer term. the Project must be able to absorb setbacks and to lake advantage of cliange and opportunity. The Project will provide For tliis by putting aside. when they can afford it, sojne of its current incoiiie as a reserve against future uncertainties. Definition of Reserves For the purpose of this policy the term 'reserves" is applied to that part of the Project's income that is freely available for its general purposes. Reserves are tlie resources the Project has or can make available lo spend for any or all of its purposes once it ha5 met its commitments and covei'ed its other planned expenditure. The definition excludes unspent money from restricted grants i.e., where a funder has specified what the money Tllu5t be spent on and the Project does not have the power to spend the money on anythinu else. Why hold Reserves. The Project depends on fundin(F frotn a variety of sources and this can create an element of uncertainty and also the possibility of unforeseen expenbes or liabilitie5 that may etnerge. Against this background the Project considers it good practice to scek to build sorne financial reserves. which will allow us to meet future coinmitrnents or unforeseen expenses without a negative impact on our ability to deliver services tn the manner planned. Level of Reserves The Project 15 seeking to ensure that there is sufficient provision for salary costs and runniD(T Costs, sliould a funding stream be withdrawn. The Project also seeks to ensure that there ib sufficient provision toward5 Potential redundaiicy paymeiits. The Project should aim to have no less than 3 moiiths and no more ¢haii 6 months reserve5 to deal with 105S of fundiniy andlor redundancy. The Finance Siib Group will review the reserve balance regularly and make decisions around transfer of unrestricted funds to the res¢rv¢. The policy will be reviewed on an annual basis aiid amended to reflect the financial climate. Unrestricted fund5 may be earmarked for a particular Project from time to time and may be desi(rnated as a separate fund. For example funds could be desionated for a specific area that the Project IS seeking to build resources for, suoh as refurbishing the buildin The designation of funds will be reoorded in the minutes of a Management Committee meeting. as should any subsequent re- d¢signation. Structure, governance and management Harpurs Hill Children and Family Centre is a company limited by guarantee. The cornpany was incorporated on 4th May 2000. The company was established undera Memorandum of Associatioii whicli established tlie object5 and powers of the companyand is governed by its Articles of Association. The liability of its member5 is limited in tliat every member of the company undertakes to contribute an amount not exceeding £1 in the event of the company being wound up.
Harpurs Hllll Children and Family Centre Limited Trustees, report (including directors, report) For the year ended 31, March 2024 .continued The trustees. who are also the directors for the purpose of company law, and who served during tlie year and up lo tlie date of signature of the financial statements w¢re: Brenda McAteer David Radcliffe (chair) Martina Boyle Elaine Hegarty Maurice Bradley Lynne Jane Ballentine Lauren Martin Niamh Archibald Laurie Brennan Suzanne Grant David Richard Pavey Tanya Stirling Jacqueline Hannah Conor Resigned 25110123 - Resigned 06102124 - Resigned 30106124 Appointed 25110123 Appointed 25110123 Appointed 25110123 Appointed 25110123 Appointed 25110123 Appointed 25110123 Resigned 19104124 The directors of the Company are also charity trustees for the purposes of charity law and under the cotnpany's Articles are known as members of the Management Committee. The Articles do not Set out a term of office and therefore at the Annual General Meeting the metnbers of the Management colnIttee step down but are eligible for nomination again along with any new members also nominated at that time. During the year, if a gap is identified in the Managenient Committee. a director may be ¢o-opted onto the Board at the Board's discretion. Tliere is an induction pack for all new committee members and they meet with tbe Project Manager to discuss the role and commitEnent and then after election on the Conunittee for rther induction and inforniation. Key Management Personnel Sharon Lyons Greta Thompson Karen Pollock Project manager Family support rnanager Childcare rnanager The Management Committee meet every six weeks with the Finance & Personnel Sub Group meeting two days prior. Management Accounts are presented and gone through in detail within the sub group with an overview presellt¢d at the whole cominitlee meeting. The Project Manager is also tasked with presenting a report on the work undertaken since the previous meeting as well as bringing regular updates on how die Project is perforniing against the busincss plan. Principal Funding Sources Tlie Project is dependent on securing funding in order to deliver its services. The main funder of the Project is Coleraine Surestart Partnership. Other nderS include the Department of Education through a variety of funding s¢hemes including Preschool Expansion funding and Pathway. We also r¢ceive ndS thorough the Northem Trnst, People and Comrnunitie5 (The National Lottery) and Garfield Weston. A small amount is generated through fees and 5rnall fundraisers which is used to meet any shortfalls in ndIng or unexpected expendire which hasn't been foreseen in the annual budget forecast. Risk management The trustees have reviewed the major risks to which the charity is exposed and systems have been established to rnanage those risks.
Harpur5 Hill Children and Family Centre Limited Tru5tees' report (including directors, report) For the year ended 31, March 2024 .continued Statement of trustee5' responsibilities Tlie trustees, wlio al-e also the directors of Harpurs Hill Children and Family Centre Limited for tlie puryose of COTnpany law. are responsible for preparing tlie Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdoni Generally Accepted Accountintr Practice). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the slate of affaii-s of the charity and of the incominrr sOurceS and application of resources. including Il)e income and expenditure. of the charitable company for that year. In preparing these financial statements. the trustees are required to: select suitable accoLEnting policies and then apply them consistently- observe the methods and principles in the Charities SORP. make judoements and estimates that are reasonable and prudent; state whethei. applicable UK Ac¢ountIn Standards have been followed, subject to any material departures disclosed and explained in the financial statements. and prepare the financial statements on the going concern basis unless It is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate acLounting records that disclose with reasonable accuracy at any time the financidl position of the charity and enable them to ensure thatthe financial statements comply with the Companies Act ?006. They are also responsiblt for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other iegularItIeS. Auditor In accordance with the company's articles, a resolution proposing that EM Accountants be reappointed as auditor of the company will be put at a General Meeting. Disclosure of information to auditor Each of the trustee5 has confinned that there is no infoiThation of which they are aware which is relevant to the audit, but of which the auditoi. is unaware. They have furthei- confirnied that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. Small company provisions Thi5 rcport ha5 been prepared in a¢¢ordance witli the provisions in Part 15 of the Companies Act 2006 applicable to the cornpanies subject to the sniall companies regime. Tile beha tees, report was approved aiid authorised for issue by the Board of Trustees on Octobei. 23rd ?094 and signed on their Martina Boyle Trustee David Radcliffe (Cliair Trustee
Harpurs Hill Children and Family Centre Limited Independent Auditor's Report For the year ended 31" March 2024 Opinion We have audited the financial statements of Harpurs Hill Children and Family Centre Limited (tlie 'ch2rily') for Ilie year ended 31%1 March 2024 wliicli comprtse the stateinent of financial a¢livities, Il)e balance sheet, tlie statement of easli flows and the notes lo the financial statements, including sigllificant accounlino policies. The financial reporting framework tl)at l)as been applied in their preparation is applicable law and United Kin(rdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accoiintin(r Pi-actice). In our opinion, the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31, Marcli 20?4 and of its incoming resources and application of resources, for the year then ¢nd¢d. have been properly prepared in a¢¢ordance with Uiiited Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirement5 of tl)e Companies Act ?006. Basis for opinion 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 Aiiditor's responsibilitiesfor the aiidit o]'the JinancEal slaleinenls section of our report. W¢ are independent of the charity in accordance with the ethical requirements that are relevant to our audit of tli¢ financial staleTnents in the UK, tncluding the FRC'S Ethical Standard, and we have ftilfLlled our other ethical responsibilities in accordance with tliese 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 eoncern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the fInancial statements 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 signifEcant doubt on the charity's ability to contirLue as a going concern for a period of at least twelve months from when the fanCIal statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to golng concern are described in the relevant sections of this report. Other information The otlier information coniprises the inforination included in the annual report other than the financial statements and our auditor's i-eport thereon. The trustees are responsible for die otlier information contained within the annual report. Our opinion on tlie financial statements does not cover the otlier information and. except to tli¢ ¢xt¢nt otherwise explicitly stated in oiir report. we do not express any form of assurance conclusion thereon. Our responsibility is to read the other inforrnation aiid, in doing so, consider whether tlie otlier Information is materially inconsistent with tlie financial stateinents or our knowledge obtained in tlie course of the audit, or otlienvise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a rnaterial misstatement in the financial statements themselves. If, based oil the work we have perfonned, we conclude tliat there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companie5 Act 2006 In our opinion, based on the work undertaken in the course of our audit- the inforn]ation given in the tstee$, report, which includes the directors, report prepared for the purposes of ¢OTnpany law, foi. the financial year for which the finaiicial statement5 are prepared is consistent with the financial statements- and io
Harpurs Hill Children and Family Centre Limited Independent Auditor's Report For the year ended 31" March 2024 .continued the directors, report included wTthin the trustees, report has been prepared in accordance witli applicable legal requirements. Matters on which ive are required to report by exception In the light of the knowledge and understsnding of the charity and its environment obtained in the course Of the audit. we have not identified material misstatements in the directors, report included within the trustees, report. We have nothiiig to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if. in our opinion.. adequate accounting records Iiave not been kept, or returns adequate for our audit liave not been received from branclies not visited by us: or the financial statements are not in agreement with the accounting records and retums. or certain disclosures of trustees, remuneration specified by law are not made. or we have not received all the information and explanations we require for our audit. or the trustees were not entitled to prepare the financial statements in accordance with the small companies retsime and take advantage of the small Companies, exemptions in preparing the trustees, report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the statement of trustees, responsibilities, the trustees. who are also the dii'ectors of the charity for the purpose of compdny law. are responsible for the preparation of the financial statements and for bein(r satisfied that they give a true and fail view, and for siich internal control as the trustees detern]ine is necessary to enable the preparation of financial statements that are free from material misstateinent, whether due to fraud or error. In preparing the financial stateinents, the Iru5tees are responsible lor assessing thc charity's ability to continue as a going concern. disclosing, as applicable, matt¢rs related to going concern and using tlie going ¢on¢crn basis of accounting unless tlie trustees either intend to liquidate the cliaritable company or to cease operations. or have no realistic alternative but to do so. Auditor's responsibilitie5 for the audit of the financial statements Our objective5 are to obtain reasonable assui-ancc about whether the financial statements as a whole al-e free from rnaterial misstatemcnt. whether due to fi'aud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but 15 not a guarantee that an audit conduLted in ac¢ordan¢e witli ISAS (UK) will always detect a material misstat¢ment when it exists. Misstatements can arise from fraud or eOr and are con5idei-ed material if, individually orintheau ¥gregFale. they could reasonably be expected to influenoe tile economic decisions of users taken on Ilie basis of these financial stateiT]ents. Irregulai-ities, including fraud, are instances of non-compliance with laws and regulations. We desi(rn procedures in line with our responsibilities. outlined above, to detect material misstateTnents in respect of irregularities. including fraud. The extent to which our procedures are capable of detectin(v irregularities, including fraud. is detailed below. Explanation as to what extent the audit Jva5 COTlSidered capable of detecting irregularities. including fraud On th¢ basis of our understanding of the legal and regularity framework applicable to the charitable company and the industry in which it operates. we considered the risk of non-compliance and to what extent it might have a material ¢ffe¢l on the financial statements. Th¢ principal law5 and regulations that we deterniined as being tlie most significant are th¢ Companies Act 2006, Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities pi'eparing their accounts in accordance with the Financial Reporting Standai'd applicable in the UK aiid Republic of Irelaiid issued in October 2019 SORP (FRS 102) "The Fiiiancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" and the relevant UK t compliance regulation5. li
Harpurs Hill Children and Family Centre Limited Independent Auditor's Report For the year ended 31" March 2024 .continued We tnade enquirie5 of rnanagement to understand how the company is complying with its legal and regulatory obligations. We read the board minutes to detennine whether any fraud or non-compliance had been identified by the company. We evaluated the susceptibility of the financial statements to material mtsstatement and discussed with management the areas where we believed the risk of fraud may be higher and what procedures are in place to prevent or detect fraud or non-compliance. We reviewed nianual journal entries for any unusual postings. We perfornied tests in areas where significant accountints estimates and judgments are made to assess thelr reasonableness. Because of the inhei'ent limitations of an audit, there is a risk that we will not detect all irregularities. including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements. as we will be les5 likely lo becotne aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional conceatment. forgery. collusion, omission or misrepresentation. As part of an audit in accordance with ISAS (UK) we exercise professional judgeinent and maintain professional scepticism t]irougliout the audit. We also-. Identify and assess the risks of material missta1cnt of the financial statements, whether due to fraud or error. design and perforn] audit procedures rebponsive 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 material misstatemeT]t resulting froin fraud is higher than for one resulting from error. as fraud may involve collusion, forgery, intentiorjal omissions. misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to tlie audit in order to design audit procedures that are appropriate in the circumstances. but not for the PUTposes of expressing an opinion on the effectiveness of the charitable company's internal control. Evaluate the appropriateness of accounting policies used and the reasonablene55 of accounting estirnates and related disclosures made by the trustees Conclude on tlie appropriateness of the trustees, Ube of tlie going concern basis of accounting and. based on the audit evidence obtained, wliether a material uncertaiiily exists related to events or conditions that niay cast significant doubt on the charitable cotnpany's ability to continii¢ as a goiiig coiicem. If we conclude that a inaterial unccrtainty exists, we are required to draw attention in our auditor's r¢port to the r¢lat¢d disclosures in the financial statement5 or. if sucli disclosuies are inadequate, to modify our opinion. Our Conclusions are based on the audit evTdence obtained up to the date of our auditor's report. However, future events or conditions may cause the charitable company to cease to continue as a going concern. Evaluate the overall presentation, structUT¢ and content of the financial statements, including the disclosures. and whether the financial statenients represent the underlying transactions and events in a manner that achieves fair presentation. We coininunicate with those charged with governance regarding. aiiiong other niatters, the planned scope and Ciiiiing ofthe audit and significant audit findings. including any significant deficiencies in internal control that we identify during our audit. A furtlier description of our respoiisibilities is available on tlie Fiiiancial Reporting Council's website at-. https-11 www.frc.org.uklauditor5responsibilities. This description fortns part of our auditor's report. 12
Harpurs Hill Children and Family Centre Limited Independent Auditor's Report For the year ended 31. March 2024 .continued Use of our report This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter J of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the cliaritable company's trustees those matters we are requii'ed to state to tliem in an auditor's report and for no other purpose. To tl)e lIest extent pennitted by law. we do not accept or assume responsibility to anyone oilier than the charitable company's trustees as a body, for our audit work. for this report, or for the opinions we hdve foiined Paul McKillop FCCA (senior statutory auditor) For and oll bchalf of EM Accountants, Stdtutory Auditor 42a-44a New Roiv Coleraine, BT52 IAF rd October 23 2024 13
Harpurs Hill Children and Family Centre Limited Statement of financial activities (including income and expenditure account) For the year ended 31" Mareh 2024 Unrestricted funds general 2024 Unrestricted funds designated 2024 Restricted funds Total Total 2024 2024 2023 Notes Income and endowments from: Donations and lecracies Charitable activities Other tradino activities Other income Total income 1,770 549,019 1,770 549,019 8,514 21,413 580,716 558,677 7.980 18,616 585,27) 8,514 21,413 29,927 550,789 Expenditure on: Charitsble activities 39,918 10,119 537,353 587.390 578,304 Net incomel(outgoing) resources b¢for¢ transfers (9,991) {10.119) 13.436 (6,674) 6,969 Gross transfers between funds 9,991 (12,436) 2.445 Net incomel{expenditure) for the yearl Net movement in funds (22,555) 15,881 (6.674) 6,969 Fund balances at l April 20?3 Fund balance5 31 March 2024 284.971 262,416 25,230 41,111 310.201 303.527 303.232 310,201 All arnounts relate to the continuing operations of the cliarity. The charity has no recognised gains or losses other than those included in the results above. and therefore no separate statement ot-gains and losses has been presented. The notes on pages 18 to 29 form an integral part of these financial statements 14
Harpllrs Hill Children and Family Centre Limited Statement Df financial activities (including income and expenditure account) For the year ended 31" March 2024 .¢ontinued Unrestricted funds general 2023 Unrestricted funds designated 2023 Restricted funds Total 2023 2023 Notes Income and endowments from: Donations and legacies Charitable activities Other trading activities Other income Total income 558,677 558,677 7.980 18,616 585,273 7,980 18.616 26,596 558.677 E¥penditure on: Charitable activities 7,308 10.119 560.877 578.304 Net income/(outgoing) resources before transfers 19,288 (10.119) (2,200} 6,969 Gross transfers between ndS (19,288) 19,465 177) Net incoinel{expenditure) for the year/ Net movement in funds 9,346 (2,377) 6,969 Fund balances at l April 20?2 Fund balances 31 MaTch 2023 275,625 284.971 27.607 25,230 303,232 310,201 The nDte5 on pages 18 to 29 form an integral part of these financial statements 15
Harpurs Hill Children and Family Centre Limited Balance Sheet As at 31" March 2024 2024 2023 Notes Fixed asset5 Tangible assets io 10,115 21,7?5 Current assets Debtors Cash at bank and in hand li 9.743 311,403 321,146 8,264 295,606 303.870 Creditors: amounts falling due within one year Other creditors 12 27.734 15,)94 Net current assets 293.412 288.476 Total assets less current liabilities 303.527 310,201 Ineome funds Restricted fund5 Unrestricted funds Designated funds 15 41,111 25.230 16 262.416 284,971 26?,416 284.971 303.527 310,201 These financial statements have been prepared in accordance with tlie 5peci81 provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with Accounting and Reporting by Charities.. Statement of Recornrnended Practice applicable to charities preparing their accounts in accordance witli the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102}. The above financial statements were approved and authorised for issue by the Trnstees on October 23 2024 and signed on its behalf by:_ Martina Boyle Trustee David Radcliffe (Chair) Trustee Company Registration No. N1038516 The notes on page5 18 to 29 form an integral part of these financial Statements 16
Harpurs Hill Children and Family Centre Limited Statement of cash flows For the year ended 31. March 2024 2024 2023 Notes Cash flow from operating activities Cash generated from operations 20 12,279 10,668 Investing activities Bank Interest Received Purchase of tangible fixed assets 3.518 1,422 Net cash used in investing activities 3,518 1,422 Net cash used in financing activities Net increase in cash and cash equivalents 15,797 12,090 Cash and cash equivalents at beginning of year 295,606 283.516 Cash and cash equivalents at end of year 311.403 295,606 The notes on pages 18 to 29 form An integral part of these financial statements 17
Harpurs Hill Children and Family Centre Limited Notes to the financial statements For the year ended 31" March 2024 Accounting policies Charity inforniatlOD Harpurs Hill Children and Family Centre Limited is a private company limited by guarantee incorporated in Northern Ireland. Tlie registered office is Cuilrath Corner, Cuilrath Street, Coleraine, C.0 Londoiiderry, BT52 2ER. Accounting Convention The financial statements have been prepared in a¢¢ordanee with the charity's Memorandum and Articles of Association. the Companies Act 2006 and Accountints and Reporting by Cl)arities'. Statement of Recommended Practice applicable to chai'ities preparing tlieir accounts in accordance with the Financial Reporting Standard applicable in the UK and RepubliL of Ireland (FRS 102)" (as amended for a¢countino peiiods commencing from l January 2019). The charity is a Public Benefit Eiitity as defined by FRS 102. Assets and liabilities are initially recogTLised at historical cost or transaetion value unless othenvise stated in the relevant accounting policy note. The financial statements are prepared in sterling, which is the functional currency oFthe charity. Monetary amounts in these fanCIal statenients are rounded to tlie nearest £. The principal accounting policies adopted are set out below. These policies have been consistently applied to all years psented unless othenvise stated. Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees ¢ontinue to adopt the going concern basis of accounting in preparing the financial stateinents. There are no material uncertainties about the charity's ability to continue. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds are unrestricted funds set aside at the discretion of th¢ directors for specific purpos¢s. The charity has two dcsignated funds. The capital building fund was designated for the purpose of fixed assets and is released over the related assets Useful lives. The contingency fund is used to set aside funds as the charity can afford in order to build a reserve agaiiist tllre uncertainties. RebtriLted funds are subject to specifiL conditions by donors as to how they may be used. The purposes and uses of the restricted funds are s¢t out in the notes to th¢ financial statements. Incominu resources All incoining resources arc included in the statemcnt of financial activities when the charity is entitled to the income and tli¢ amount can b¢ quantified witli reasonable acciiracy and tliere is sufficient certainty that receipt of the incoinc is considered probable. The following specific policies are applied to particular categories of income. Investment income is included when receivable. Iiicome froill charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to 5pecitic perfonnance conditions. Grant income included in this category provides funding to support progrdrnme activities ld is recognised where the cntitlement, certainty of receipt and amount can be measured with sufficient reLiability. 1.5 Resource5 expended Expenditure 15 recognised on an accrLials basis as a liability is incurred. Funding provided through contractual agreeinents and peifonnance related grants -e recogni5ed a5 goods and services are supplied. Other oranl payments are recognised when a coiistructive obligation arises that results in the payTnent beino unavoidable 18
Harpurs Hill Children and Family Centre Limited Notes to the financial statements For the year ended 31" March 2024 -continued 1.6 TAngible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at Cost or valuation. net of depreciation and any impairnient losses. Depreciation is recognised so as to write off the Cost or valuation of assets less theii- residual values over their useful lives on the followino basis: Premises Equiprnent. Fixtures and fittings 40/0 Straiaht Line 250/ts Straight Line The gain or loss arising on the disposal of an asset is deterniined as the difference between the sale proceeds and the carrying value of tlie asset, and is recognised in the statement of financial activities. Impairment of fixed assets At each reporting end dale, the charity reviews che carrying amounts of its tangible a55ets to deterniine whether ther¢ is any indication that those assets have suffered an impaimient loss. If any such indication exist5, the recoverable amount of the asset is estimated in ordei- to deterniin¢ the extent of the impainment loss (if any). 1.8 Cash 2nd cash equivalents Casli and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturitie5 of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Financial instruments Tlie charity has elected to apply th¢ provisions oFS¢¢tion I I 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instrum¢nts. Financial in5truinents are recognised in the charity's balanc¢ shect wh¢n the charity beconi¢s party to tlie contractual provisions of tlie instnunent. Financial assets and liabilitie5 are offset. with the net amounts presented in the financial statements. wlien there is a legally enforceable l-ight to set off the recounised amounts and there is an intention to settle on a Thet basis or to realise the asset and settlc tli¢ liability simultaneously. Basic financial assets Basic financial assets, wliich incliide debtors and cash and bank balances, are initially ineasured at Iransaction price including Iraiisaction costs and are subsequently carried at amortised cost using the effective interest m¢thod unless the arrangemeiit constitutes a finaiicing transaction, where the transaction Basic financial liabilitie5 Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless the aange]nent const]teS a financtng transaction, where the debt instrument is measured at the present value of tlie future payments discounted at a market rate of Interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments aT¢ subsequently cai-ried at amortised cost, using tlie effective interest rate niethod 19
Harpurs Hill Children and Family Centre Limited Notes to the financial statements For the year ended 31, March 2024 .conÈinued Trade creditors are obligations to pay for goods or services that liave been acquired in tlie ordinary coiirse ofoperations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-curreiit liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost usints the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the cliarity's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits When employees have rendered service to the ¢harity. the short-terni employee benefits to which the employees are entitled are recognised at tlie undiscounted amount expeLted to be paid in excbange for that service. The coinpany operates a defined contribution plan for the benefit of its employees. The pension cost charged in tlie financial statements represents the contribution payable by the coinpany durii)o the year. The regular cost of providing retireTnent pensions and related benefits is charged to the statement of financial activities over the employees, service lives on the basis of a constant percentage of eamings. 1.11 Critical accounting estimates 2nd judgements In the application of the charity's accountin(r policies, the trustees are required to make jUdgeentS, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assUrnPtion5 are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimdte5 and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in tbe period in which the estimat¢ is r¢vised where the revision affects only that period, or in the period of the revisiou and future periods wlicre the revision affects both current and future periods. 20
Harpurs Hill Children and Family Centre Limited Notes to the finaneial statements For the year ended 31" March 2024 .continued Donations and legacies Unrestricted funds general 2024 Unrestricted funds general 2023 Donations and gifts 1.770 Charitable activities 2024 2023 Core grants Other grants Other income 530.784 16.083 2,152 549.019 496,013 59,577 3,087 558,677 Other trading activities 2024 2023 Cash sales Sundry Income 7,980 Other trading activities 8,514 7,980 Other income 2024 2023 Investment income Invoiced activities Sundry income 3,518 11.158 1.422 10,512 6,682 18,616 21,413 21
Harpurs Hill Children and Family Centre Limited Notes to the financial statements For the year ended 31" March 2024 .continued Charitable activities 2024 2023 Staff costs Depreciation and impairnient Heat and Li-ht Insurance Project resources Telephone Printing, postage. stationery & advertising IT and computer Professional and subscription fees Repairs and renewals Bank charges Sundry Items for resale Redundancy costs Refresbments Staff training 437,936 11,610 7,828 4,371 12,634 2,722 6.090 4,126 1,081 1.777 167 3.614 463 9.850 5,363 1,833 511.465 416,284 11.671 11,738 3,073 28,977 2,412 6,604 8,038 854 8,338 200 4.553 308 4,869 4,504 512.423 Share of support costs {see note 8) Share of governance costs (see note 81 71.185 4.740 587,390 62,041 3.840 578.304 Analysis by fund Unrestricted funds - general Uiirestricled funds - designated Restricted funds 39,918 10,119 537.353 587.390 For the year ended 31 March 2023 UnrestriLted funds - tyeneral Unrestricted funds - designated Restricted funds 7.308 10,119 560,877 578,304 22
H2rpurs Hill Children And Family Centre Limited Notes to the financial statements For the year ended 31" March 2024 -continued Support costs Support costs Governance costs 2024 Support costs Governance costs 2023 Staff costs Audit fees 71,185 71,185 4.740 75.925 62,041 62,041 3,840 65.881 4,740 4,740 3.840 3,840 71.185 62.041 Analysed between Charitable activities 71,185 4,740 62,041 3.840 65,881 None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year Employees Number of employees The average tnonthly number of employees during the year was.. 2024 Number 2023 Number Management and Governance Project Staff Sessional Creche 13 14 26 28 Employment costs 2024 2023 Wages and salaries Social security costs Other pension c05t5 467.262 34,121 7.738 509,1?I 439.ii8 31,866 7,121 478.325 No employee received emolument5 in exces5 of £60,000 during the year. 23
Harpurs Hill Children 2nd Family Centre Limited Notes to the financial statements For the year ended 31" March 2024 .continued 10 Tangible fixed assets Premises Equipment, Fixtures and rittings Total Cost At l April 2023 Additions 25?.965 181,282 434,247 At 31 March 2024 252,965 181.282 434,247 Depreciation and impairment At l April 2023 Depreciation charged in the year 232,731 10,119 179,791 1,491 412.522 IL.610 At 31 March 2024 242,850 181,282 424.132 Carrying amount At 31 March 2024 10.115 10,115 At 31 March 2023 20.234 1,491 21,725 The net book value of premises rcpresents property held under a 25 year lease from Norili Eastcrn Education and Library Board who hold a deed of covenant and char(re datcd March 12 2001 secured on the land leased by the company. 11 Debtors 2024 2023 Amounts falling due within one year: Trade debtors Other debtors Prepayrnents and accrued income 1,331 5,554 2.858 9.743 2.142 4,203 1.919 8,264 12 Other ereditor5 falling due within one year 2024 2023 Trade creditor5 Other ci'editors Accruals 2,231 14,395 11.108 27.734 989 5.770 8.635 15,394 24
roe ONO rry r4J tomomthc ¢5 rry P4 * Tr- ¢n
Harpurs Hill Children and Family Centre Limited Notes to the financial statements For the year ended 31" March 2024 -continued 13 Retirement benefit schemes Defined contribution schemes The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the cliai'ity in an independently administered fund. The charge to profit or loss in respect of defined contribution schemes was £7,738 (?023- £7,121). Contributions outstanding at the year end amount to £1,545 (20?3.. £2,8?5) 14 Capital commitments At 31" March 2024 there were no commitments for capital expenditure. 25
I
Harpurs Hill Children and Family Centre Limited Notes to the financial Statements For the year ended 315t March 2024 .con¢iThued 18 Financial commitments? guarantees and contingent liabilities Certain grants received and receivable may become repayable to the funder ifthe charity is no longer able to meet the conditions under which they were awarded. Due to the nature of these contingencies, it 15 not possible to quantify the potential effect or give an indication of timing as to the liabilities that may arise. 19 Related party transaction5 Remuneration of key management personnel The remuneration of key management per50nn¢l is as follows.. 2024 2023 Aggregafr ¢OTnpensalion I30,499 118,238 The key management personnel of tlie charity comprise the trustees and management team. The trnstees have received no remuneration, nor have they claimed any expenses. Transactions with related parties During the year the charity entered into the following transactions with related parties: Included within charitable activities income are amounts totaling £345,627 (2023: £316,689) frorn Coleraine Surestart Partnership, a charitable company of which Sharon Lyons (project manager) is a member of the board. Coleraine Surestart Partnership owe the COTnpany £Nil (2023= £Nil) at the year-end. 20 Cash generated from op¢r2tions 2024 2023 SulUSI(defICIt) for thc year (6.674) 6,969 AdjustTnents foi.: Depreciation and impairn]ent of tangible fixed assets Bank Interest Received 11,609 (3,518) 11,671 (1.422) Movements in working capital: {Increase)/Decrease in debtors Increasel(Decrease) in creditors (1.479) 12,341 (2.761) (3,789) Cash generated from operations 12.279 10.668 29