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← Harpurs Hill Children and Family Centre Ltd

2025-03-31-accounts

Charity Registration No. NIC102107

Company Registration No. NI038516 (Northern Ireland)

Harpurs Hill Children 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[st] March 2025

Harpurs Hill Children and Family Centre Limited

Contents

Page
Charity Information 1
Trustees’ report 2-9
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 Administrative Information

Trustees David Radcliffe - Resigned 23/10/24
Martina Boyle
Elaine Hegarty
Lauren Martin - Resigned 30/06/24
Niamh Archibald
Laurie Brennan - Resigned 24/10/24
Suzanne Grant - Resigned 24/10/24
David Richard Pavey
Tanya Elder
Jacqueline Hannah Conor - Resigned 19/04/24
Barbara Coates - Appointed 23/10/24
Joe Hutchinson - Appointed 24/10/24
Nikita Kyle - Appointed 22/01/25
Shelley Anne Turtle - Appointed 17/01/25
Charity number NIC102107
Company number NI038516
Registered office Cuilrath Corner
Cuilrath Street
Coleraine
Co Londonderry
BT52 2ER
Auditor MKP Accountants Ltd, Statutory Auditor
42a-44a New Row
Coleraine
BT52 1AF
Bankers Danske Bank
Donegall Square West
Belfast
BT1 6JS
Aldermore Bank
1stFloor Block B
Lynch Wood
Peterborough
PE2 6FZ
Nationwide Building Society
Kings Park Road
Moulton Park
Northampton
NN3 6NW
Solicitors Hewitt & Gilpin Solicitors Limited
Thomas House
14-16 James Street South
Belfast
BT2 7GA

1

Harpurs Hill Children and Family Centre Limited

Trustees’ report (including directors’ report)

For the year ended 31[st] March 2025

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

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 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 (FRS 102)" (as amended for accounting periods commencing from 1 January 2019).

In fulfilling the public benefit requirement, the charity trustees have had regard to the Charity Commission for Northern Ireland's statutory public benefit guidance.

Objectives and activities

Harpurs Hill Children and Family Centre is a Community Development Project based in a mixed religion estate of approximately 640 dwellings on the outskirts of Coleraine. It sits within the former Cross Glebe Ward which is ranked as within the top 16% social deprivation on the Multiple Deprivation Markers. The original impetus for the Project came from two head teachers of local primary schools and health professionals in the Coleraine area. The Project was established in 1993 to address low levels of preparedness for school.

While it retains a focus on health and educational development of children, the project now puts greater emphasis on parents being involved in identifying their own needs, the needs of their children, and deciding how best to meet those needs.

The vision and mission statement of the Project is to nurture strong, resilient children and families for today, tomorrow and the future; and to support, strengthen and nurture children and families to reach their full potential.

Objectives

The main areas of activity of the project are:

Community Development including Early Years and Family Support

All the work of the Project starts from the needs of the community as identified by the community.

Harpurs Hill Children and Family Centre is open to all sections of the community and an appropriate equal opportunities policy is in place alongside a comprehensive policy suite to ensure good practice and governance. There is a suite of 80 policies which are reviewed annually.

Vision

“To nurture strong, resilient children and families for today, tomorrow and the future”

2

Harpurs Hill Children and Family Centre Limited

Trustees’ report (including directors’ report)

For the year ended 31[st] March 2025

……continued

Mission

“We endeavour to support, strengthen and nurture children and families to achieve their full potential”

Early Years Provision

In 2024-25, the Project delivered 17 sessions of EY provision to a total of 53 children weekly in term time in each academic year, with a further 26 children attending Summer Scheme in July and August 2024 along with an occasional creche to support programme delivery . This was a total of 616 early years sessions.

In addition to these sessions, the Project delivered Stay & Play sessions monthly to 2-3YO Programmes and 2 Parents’ Workshops in Playgroup. Each playgroup parent also had an opportunity to participate in a full playgroup day throughout the year. All programmes used private messaging apps to keep parents updated with what went on in sessions – sharing key photos and messages. 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 270 written evaluations over the course of the year, and parental feedback was 100% positive. Parents commented consistently about the progress their children had made especially in the areas of communication, confidence and socialisation. General parental comments included:

Our Early Years Provision works towards our high-level outcomes of:

3

Harpurs Hill Children and Family Centre Limited

Trustees’ report (including directors’ report)

For the year ended 31[st] March 2025

……continued

Family Support Service

Baby Swim Nurturing Bespoke Parenting Programmes

Over the past year, the Family Support Team delivered a total of 2,049home visits and 759 significant 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 1,500 parenting packs this year supporting poverty, child development, health and wellbeing. Our number of families has reduced since the previous years due to a drop in birth rate and we began the process of reducing our Family Support team accordingly.

Alongside the befriending role, there was a strong signposting and partnership element within the Family Support. In 2024/25, the Project signposted families a total of 1,000 times to external agencies including: Health Services , Social Services , housing support , financial support , poverty charities , home safety , adult training/education; mental health and supporting children with additional needs . The Project works closely with Surestart, schools and local partners and 1,000 times staff supported families to access their services for education, childcare, community support, counselling, domestic violence, Speech & Language, Midwifery .

As well as one-to-one support, the Family Support Team delivered a total of 68 sessions of evidence-based parenting programmes in partnership with Coleraine Surestart including Cook It, Solihull, Baby Swim along with bespoke sessions.

We delivered 2 weekly Peer Support including (a drop in Breakfast Clubs and a Women’s Group with creche facilities). We also continued to deliver Parent & Child Activity Sessions with the adjoining primary school, with our family link worker delivering 13 sessions to P1&2 and LS1 parents and children.

Through our peer support and signposting we have supported families to link with a wide variety of organisations including:

4

Harpurs Hill Children and Family Centre Limited

Trustees’ report (including directors’ report)

For the year ended 31[st] March 2025

……continued

We facilitated Outcome Star Evaluations with 66 families, all showing progression in areas such as physical & emotional health, safety, social networking, routines & boundaries, child development and home finances. At he end of the year, we commissioned an external evaluation on our school-aged Family Support. It concludes:-

The project’s contribution to family wellbeing, particularly during critical developmental transitions, is both substantial and strategic. Robust qualitative evidence from focus group analysis highlights a marked difference between the experiences of participating and non-participating families. Beneficiaries reported increased parental confidence, reduced social isolation, enhanced child development, and significant relief from financial and emotional strain. In contrast, families not engaged with the programme described heightened vulnerability, fewer resources, weaker peer networks, and limited support in navigating early years and education systems. This contrast provides compelling evidence of the project’s psychological, developmental, and socio-economic impact. It underscores the programme’s vital role in closing gaps in formal provision, fostering resilient, self-sustaining peer support systems, and improving children’s school readiness and parental wellbeing in a context of significant deprivation. These insights affirm the Project’s strategic importance in safeguarding vulnerable families at key life stages.

The work of the Family Visiting Team contributes to the parent outcomes of:

Staff

In 2024/25, the Project employed 28 staff, both full and part time - 10 of these are in the Family Support Team; 14 within the Early Years Team including with 'bank staff'; 3 Support Staff (finance, admin and cleaning) plus a Project Manager. We had some challenges in staff, with our Family Support Manager, our Cleaning & Maintenance Officer, and a member of our 2YOP team off on long term sick and one of our Family Support Workers made redundant. Thanks must go to the team who continued to provide high quality care in their absences and change in working arrangements.

As well as saying goodbye to Andrea Dickson this year, Gretta Thompson and Siobhan Crawley also left us, all after long periods of service. We were delighted to welcome Natasha Campbell in Siobhan’s place and to look forward to Jill Proctor taking up the post of Family Support Manager from April 25.

Premises

The purpose-built premises at Cuilrath Corner was a result of a partnership between the Harpurs Hill Children and Family Centre and NEELB and funded by the Childhood Fund; it was officially opened by HRH the Princess Royal in May 1999. The Centre is set within the heart of Harpurs Hill Estate and enables the Project to provide holistic integrated early years care and education for local families within their own community. The Nursery Unit of the adjoining Primary 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 their homes.

5

Harpurs Hill Children and Family Centre Limited

Trustees’ report (including directors’ report)

For the year ended 31[st] March 2025

……continued

The premises have twice been extended as the Project has grown. The Project has extensive outdoor facilities for children's learning, and these are developed each year. Our original lease is up in July 25, 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 maintenance for the outdoor area carried out and have plans to develop an outdoor sensory play area next year.

Partnership

The Project works in partnerships within the local community in the following ways:

Plans for the future

2024/25 saw us contribute to a working group to extend educational attainments and aspirations beyond the school day and estate and, based on the recommendations of our external evaluation, we will be applying for DE funding to extend and develop our P&C project, supporting parents of school aged children, into other areas of Coleraine.

Within Early Years, there is significant change in SEND legislation, guidance and protocols and new curricular guidance, these will be our focus for the new financial year along with preliminary consultations involved in the standardisation of the preschool day.

In the meantime, the Project looks forward to another year of nurturing children, strengthening families and growing community, providing high quality early years provision within the Harpurs Hill area and family support across the wider area of Coleraine, Portrush, and Portstewart.

6

Harpurs Hill Children and Family Centre Limited

Trustees’ report (including directors’ report)

For the year ended 31[st] March 2025

……continued

Financial review

The organisation returned a deficit for the year of £3,835 (2024 - £6,674 deficit). At 31st March 2025 the total funds of the charity amounted to £299,692 (2024 - £303,527) comprising unrestricted income funds of £NIL (2024 - £NIL), unrestricted designated funds of £260,517 (2024 - £262,416) and restricted funds of £39,175 (2024 - £41,111).

Reserves policy

Harpurs Hill Children and Family 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 take advantage of change and opportunity. The Project will provide for this by putting aside, when they can afford it, some of its current income 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 the resources the Project has or can make available to spend for any or all of its purposes once it has met its commitments and covered its other planned expenditure.

The definition excludes unspent money from restricted grants i.e., where a funder has specified what the money must be spent on and the Project does not have the power to spend the money on anything else.

Why hold Reserves?

The Project depends on funding from a variety of sources and this can create an element of uncertainty and also the possibility of unforeseen expenses or liabilities that may emerge. Against this background the Project considers it good practice to seek to build some financial reserves, which will allow us to meet future commitments or unforeseen expenses without a negative impact on our ability to deliver services in the manner planned.

Level of Reserves

Structure, governance and management

Harpurs Hill Children and Family Centre is a company limited by guarantee. The company was incorporated on 4th May 2000. The company was established under a Memorandum of Association which established the objects and powers of the company and is governed by its Articles of Association. The liability of its members is limited in that every member of the company undertakes to contribute an amount not exceeding £1 in the event of the company being wound up.

7

Harpurs Hill Children and Family Centre Limited

Trustees’ report (including directors’ report)

For the year ended 31[st] March 2025

……continued

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

David Radcliffe - Resigned 23/10/24 Martina Boyle Elaine Hegarty Lauren Martin - Resigned 30/06/24 Niamh Archibald Laurie Brennan - Resigned 24/10/24 Suzanne Grant - Resigned 24/10/24 David Richard Pavey Tanya Elder Jacqueline Hannah Conor - Resigned 19/04/24 Barbara Coates - Appointed 23/10/24 Joe Hutchinson - Appointed 24/10/24 Nikita Kyle - Appointed 22/01/25 Shelley Ann Turtle - Appointed 17/01/25

The directors of the Company are also charity trustees for the purposes of charity law and under the company'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 members of the Management Committee 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 Management Committee, a director may be co-opted onto the Board at the Board's discretion.

There is an induction pack for all new committee members and they meet with the Project Manager to discuss the role and commitment and then after election on the Committee for further induction and information.

Key Management Personnel

Sharon Lyons Project manager Greta Thompson Family support manager Karen Pollock Childcare manager

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 presented at the whole committee 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 the Project is performing against the business plan.

Principal Funding Sources

The Project is dependent on securing funding in order to deliver its services. The main funder of the Project is Coleraine Surestart Partnership. Other funders include the Department of Education through a variety of funding schemes including Preschool Expansion funding and Pathway. We also receive funds thorough the Northern Trust, People and Communities (The National Lottery) and Garfield Weston. A small amount is generated through fees and small fundraisers which is used to meet any shortfalls in funding or unexpected expenditure 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 manage those risks.

8

Harpurs Hill Children and Family Centre Limited

Trustees’ report (including directors’ report)

For the year ended 31[st] March 2025

……continued

Statement of trustees’ responsibilities

The trustees, who are also the directors of Harpurs Hill Children and Family Centre Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

In accordance with the company's articles, a resolution proposing that MKP Accountants Ltd be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed 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

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to the companies subject to the small companies regime.

The trustees' report was approved and authorised for issue by the Board of Trustees on November 6[th] 2025 and signed on their behalf by:-

Elaine Hegarty Trustee

Tanya Elder Trustee

9

Harpurs Hill Children and Family Centre Limited

Independent Auditor’s Report

For the year ended 31[st] March 2025

Opinion

We have audited the financial statements of Harpurs Hill Children and Family Centre Limited (the 'charity') for the year ended 31[st] March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice).

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. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that 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

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 performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that 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 Companies Act 2006

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

10

Harpurs Hill Children and Family Centre Limited

Independent Auditor’s Report

For the year ended 31[st] March 2025

……continued

Matters on which we are required to report by exception

In the light of the knowledge and understanding 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 nothing 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:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees 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 trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the 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 that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

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

On the 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 effect on the financial statements. The principal laws and regulations that we determined as being the most significant are the Companies Act 2006, 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 issued in October 2019 SORP (FRS 102) “The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” and the relevant UK tax compliance regulations.

11

Harpurs Hill Children and Family Centre Limited

Independent Auditor’s Report

For the year ended 31[st] March 2025

……continued

Because of the inherent 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 less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

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

A further description of our responsibilities is available on the Financial Reporting Council's website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

12

Harpurs Hill Children and Family Centre Limited

Independent Auditor’s Report

For the year ended 31[st] March 2025

……continued

Use of our report

This report is made solely to the charitable company’s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s trustees 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 or assume responsibility to anyone other than the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed

Paul McKillop FCCA (senior statutory auditor) For and on behalf of MKP Accountants Ltd, Statutory Auditor

November 6[th] 2025

42a-44a New Row Coleraine, BT52 1AF

13

Harpurs Hill Children and Family Centre Limited

Statement of financial activities (including income and expenditure account)

For the year ended 31[st] March 2025

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Other income
5
Total income
Expenditure on:
Charitable activities
6
Net income/(outgoing) resources
before transfers
Gross transfers between funds
Net income/(expenditure) for the year/
Net movement in funds
Fund balances at 1 April 2024
Fund balances 31 March 2025		 Unrestricted
funds
general
2025
£
-
600
9,064
25,968
35,632
24,437
11,195
(11,195)
-
-
-		 Unrestricted
funds
designated
2025
£
-
-
-
-
-
10,115
(10,115)
8,216
(1,899)
262,416
260,517		 Restricted
funds
2025
£
-
582,407
-
-
582,407
587,322
(4,915)
2,979
(1,936)
41,111
39,175		 Total
2025
£
-
583,007
9,064
25,968
618,039
621,874
(3,835)
-
(3,835)
303,527
299,692		 Total
2024
£
1,770
549,019
8,514
21,413
580,716
587,390
(6,674)
-
(6,674)
310,201
303,527

All amounts relate to the continuing operations of the charity.

The charity has no recognised gains or losses other than those included in the results above, and therefore no separate statement of gains and losses has been presented.

The notes on pages 18 to 29 form an integral part of these financial statements

14

Harpurs Hill Children and Family Centre Limited

Statement of financial activities (including income and expenditure account)

For the year ended 31[st] March 2024

……continued

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Other income
5
Total income
Expenditure on:
Charitable activities
6
Net income/(outgoing) resources
before transfers
Gross transfers between funds
Net income/(expenditure) for the year/
Net movement in funds
Fund balances at 1 April 2023
Fund balances 31 March 2024		 Unrestricted
funds
general
2024
£
-
-
8,514
21,413
29,927
39,918
(9,991)
9,991
-
-
-		 Unrestricted
funds
designated
2024
£
-
-
-
-
-
10,119
(10,119)
(12,436)
(22,555)
284,971
262,416		 Restricted
funds
2024
£
1,770
549,019
-
-
550,789
537,353
13,436
2,445
15,881
25,230
41,111		 Total
2024
£
1,770
549,019
8,514
21,413
580,716
587,390
(6,674)
-
(6,674)
310,201
303,527

The notes 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[st] March 2025

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
Other creditors
12
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
15
Unrestricted funds
Designated funds
16		 2025
£
10,187
309,761
319,948
20,256
-
260,517		 £
-
299,692
299,692
39,175
260,517
299,692		 2024
£
9,743
311,403
321,146
27,734
-
262,416		 £
10,115
293,412
303,527
41,111
262,416
303,527

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with 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 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 Trustees on November 6[th] 2025 and signed on its behalf by:-

Elaine Hegarty Trustee Company Registration No. NI038516

Tanya Elder Trustee

The notes on pages 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[st] March 2025

Notes
Cash flow from operating activities
Cash generated from operations
20
Investing activities
Bank Interest Received
Purchase of tangible fixed assets
Net cash used in investing activities
Net cash used in financing activities
Net increase in cash and cash
equivalents
Cash and cash equivalents at
beginning of year
Cash and cash equivalents at end
of year		 2025
£
4,595
-		 £
(6,237)
4,595
-
(1,642)
311,403
309,761		 2024
£
3,518
-		 £
12,279
3,518
-
15,797
295,606
311,403

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[st] March 2025

1 Accounting policies

Charity information

Harpurs Hill Children and Family Centre Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Cuilrath Corner, Cuilrath Street, Coleraine, Co Londonderry, BT52 2ER.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 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 (FRS 102)" (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The principal accounting policies adopted are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 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 continue to adopt the going concern basis of accounting in preparing the financial statements. 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 the directors for specific purposes. The charity has two designated 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 against future uncertainties.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy and there is sufficient certainty that receipt of the income is considered probable. The following specific policies are applied to particular categories of income.

Investment income is included when receivable.

Income from 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 specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where the entitlement, certainty of receipt and amount can be measured with sufficient reliability.

1.5 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Funding provided through contractual agreements and performance related grants are recognised as goods and services are supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being unavoidable

18

Harpurs Hill Children and Family Centre Limited

Notes to the financial statements

For the year ended 31[st] March 2025

……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 impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Premises 4% Straight Line Equipment, Fixtures and fittings 25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method

19

Harpurs Hill Children and Family Centre Limited

Notes to the financial statements

For the year ended 31[st] March 2025

……continued

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations 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-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

When employees have rendered service to the charity, the short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. The pension cost charged in the financial statements represents the contribution payable by the company during the year. The regular cost of providing retirement 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 earnings.

1.11 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

20

Harpurs Hill Children and Family Centre Limited

Notes to the financial statements

For the year ended 31[st] March 2025

……continued
2
Donations and legacies
Donations and gifts
3
Charitable activities
Core grants
Other grants
Other income
4
Other trading activities
Sundry Income
5
Other income
Investment income
Invoiced activities
Sundry income		 Unrestricted
funds
general
2025
£
-
2025
£
553,578
25,618
3,811
583,007
2025
£
9,064
9,064
2025
£
4,595
14,985
6,388
25,968		 Unrestricted
funds
general
2024
£
1,770
2024
£
530,784
16,083
2,152
549,019
2024
£
8,514
8,514
2024
£
3,518
11,158
6,737
21,413

21

Harpurs Hill Children and Family Centre Limited

Notes to the financial statements

For the year ended 31[st] March 2025

……continued

6 Charitable activities

Staff costs
Depreciation and impairment
Heat and Light
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
Refreshments
Staff training
Share of support costs (see note 8)
Share of governance costs (see note 8)
Analysis by fund
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds
For the year ended 31 March 2024
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds		 2025
£
454,120
10,115
9,288
4,881
28,390
2,733
4,490
5,534
5,262
6,051
192
6,848
358
-
4,879
2,460
545,601
71,893
4,380
621,874
24,437
10,115
587,322
621,874		 2024
£
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
71,185
4,740
587,390
39,918
10,119
537,353
587,390

22

Harpurs Hill Children and Family Centre Limited

Notes to the financial statements

For the year ended 31[st] March 2025

……continued

7 Support costs

Staff costs
Audit fees
Analysed between
Charitable activities		 Support
costs
£
71,893
-
71,893
71,893		 Governance
costs
£
-
4,380
4,380
4,380		 2025
£
71,893
4,380
76,273
76,273		 Support
costs
£
71,185
-
71,185
71,185		 Governance
costs
£
-
4,740
4,740
4,740		 2024
£
71,185
4,740
75,925
75,925

9 Employees

Number of employees

The average monthly number of employees during the year was:

Management and
Governance
Project Staff
Sessional Creche
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
6
13
7
26
2025
£
480,913
36,504
8,595
526,012		 2024
Number
6
13
7
26
2024
£
467,262
34,121
7,738
509,121

No employee received emoluments in excess of £60,000 during the year.

23

Harpurs Hill Children and Family Centre Limited

Notes to the financial statements

For the year ended 31[st] March 2025

……continued

10 Tangible fixed assets

Tangible fixed assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024		 Premises
£
252,965
-
252,965
242,850
10,115
252,965
-
10,115		 Equipment,
Fixtures and
fittings
£
181,282
-
181,282
181,282
-
181,282
-
-		 Total
£
434,247
-
434,247
424,132
10,115
434,247
-
10,115

The net book value of premises represents property held under a 25 year lease from North Eastern Education and Library Board who hold a deed of covenant and charge dated March 12[th] 2001 secured on the land leased by the company.

11 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 2025
£
1,410
4,637
4,140
10,187		 2024
£
1,331
5,554
2,858
9,743

12 Other creditors falling due within one year

Trade creditors
Other creditors
Accruals		 2025
£
747
13,584
5,925
20,256		 2024
£
2,231
14,395
11,108
27,734

24

Harpurs Hill Children and Family Centre Limited

Notes to the financial statements

For the year ended 31[st] March 2025

……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 charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £8,595 (2024: £7,738). Contributions outstanding at the year end amount to £1,701 (2024: £1,545)

14 Capital commitments

At 31[st] March 2025 there were no commitments for capital expenditure.

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Harpurs Hill Children and Family Centre Limited

Notes to the financial statements

For the year ended 31[st] March 2025

……continued

18 Financial commitments, guarantees and contingent liabilities

Certain grants received and receivable may become repayable to the funder if the charity is no longer able to meet the conditions under which they were awarded. Due to the nature of these contingencies, it is not possible to quantify the potential effect or give an indication of timing as to the liabilities that may arise.

19 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows:

Aggregate compensation 2025
£
120,917		 2024
£
130,499

The key management personnel of the charity comprise the trustees and management team. The trustees 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 £363,726 (2024: £347,779) from Coleraine Surestart Partnership, a charitable company of which Sharon Lyons (project manager) is a member of the board. Coleraine Surestart Partnership owe the company £Nil (2024: £Nil) at the year-end.

20 Cash generated from operations

Surplus/(deficit) for the year
Adjustments for:
Depreciation and impairment of tangible fixed assets
Bank Interest Received
Movements in working capital:
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors
Cash generated from operations		 2025
£
(3,835)
10,115
(4,595)
(444)
(7,478)
(6,237)		 2024
£
(6,674)
11,609
(3,518)
(1,479)
12,341
12,279

29