Charity registration number: 102746 Noeleen's Helping Hands Markethill Annual Report and Financkal Statements for the Year Ended 31 Dec¢mber 2023
Noeleen's Helping Hands Marketbill Contents (continued) Reference and Administrative Details Trustees, Report 2to4 ststement of Trnstees, Responsibilities Ind¢pendent Examiner's Report 6t07 Statement of Financial Activities 8t09 Balance Sheet io Notes to the Financial Statements Ilto18
Noeleen's Helping Hands Markethill Reference and Administrative Details Trustees Mr George Ballentine Mr Philip Hawe Miss Alison Gates Charity Registration Number 102746 Principal Office 22 Seaboughan Road Markethill Co Arngh BT60 ISD Independent Examiner Thomas OliveT and Associates Certified Public Accountants l Moyg&shel Mills Park Dungannon Co Tyrone BT717DH Page I
Noejeen's Helping Hands Markethill Trustees, Report The trustees present the annual report together with th¢ fmancial statetnents of the cFLarity for th¢ year ended 31 December 2023. Trllstees Mr George Ballentine Mr Philip Hawe Miss Alison Gates Objectives and aetivities Objects and aims To help r¢lieve povety and sufftring througb the provision of bwnanitsrian aid. To provide donations in support of missionaties and missionary societies as agreed by tbe trustees, to those charities bed in Nl and UK for the advancement of religion in promoting faith in Jesus Cbrist. The advancejnent of health by providing donations to charities such as cancer care and research or other debilitating diseases in Nt and UK. Publie benefzl The Charity operates from buildings at 22 Seaboughan Road, Markethill. Co Arniagh. The site is manned by a team of volunteers, mostly retired ladies and men, and one employee who does general maintenance and driver for ollection and delivery of goods. Members of the public generously donate large quantities of good quality clothin& footwear, bedding, household goods, fijrniture, buildRng materials, tools, medical aid and cash donations. These are all sorted and tran5POrted by container to Project Romania Charity Centre based in Sighasoar4 Romania. The distribution of these goods is undertaken by a missionary couple from NI (resident in Ron]ania for 20 years) who are familiar witb the desperate needs of people who are depriveiL exploited, suffer from poor heald4 lack of housing. education and employment. The aim of NHHM charity IS to send at least one container of aid per year to this area. The direct benefits are to help clothe, feed, provide beddin& repair shelter, build and f(Jrnish new homes for tbese extremely deprived people, which in turn ¢nables children to go to school, improve genernl health and reduce stress levels. Alot of donated goods not suitable to go to Romania. are sold in the charity shop at 22 Seaboughan Roa this helps with the cost of transporting containers to Romania. To provide funding in support of missionaries and mlssionary societies as agreed by trustees, for the advancement of religion in promoting faith in Jesus Christ. Volunteers tnan the chaTity shop 2 days weekly (Wednesday & Saturday), also use social media to advertise goods, and aTTange l or 2 sales in the yeaT when the shop is open every day. FundTaising events include coffee mornings, cake sales, fjreside quizzes, Christmas sale. Any additional funds have enabled donations to be sent to suppoer missionaries overseas as agreed by the trustees and to support charities who provide care for tenninal iljness, eg. hospice Services. The trnstees conf that they have COLnplied with the requirements of the Charities Act (Northern Ireland) 2008 to have due regard to the public benefit guidance published by the Charity Con)mission for Northern Ireland. Achievements and performance Page 2
Noeleen's Helping Hands Markethill Trustees, Report (continued) This year 2023 has been off to a very good start and things have finally started to Tecover since the outbreak of tbe Coronavirns Pandemic. everything has returned to nonnal. We convey our appreciation to all our hard working volunt¢¢rs who gave extrd time and commitment to acheive the purposes and aspiTations of the charity over the entire year. We sincerely thaDk the generosity of the g¢neral public for donating so much valuable goods to send to Romania OT sell in the shop and for all who gave cash donations. Without their support the charity would not be able to operate. January/FebnwylMar¢h 2023 The volunteers returned to open the shop after the Cbristmas Holiday p¢riod and got goods sorted and dw)layed which were donated in December, as well as attend a steady stream of custom¢rs. ApriVMay/June 2023 Our fst committee m¢¢ting of the new year was held OD 5th April. Donations of clothing, household goods and offers of good furniture from hous¢ clearance required ongoing collection. Sorting, storage. and displaying kept everyone busy. Shop was bw witb a steady flow of customers giving a good turnover of sales. Ongoing correspondence, r¢cord keepin& accounts and administration attended too. July/AugustlSeptember 2023 Shop closed for two weeks from 8th-22nd July for summer break to give volunteers a chance for family holidays. Ongoing correspondence, record keeping, accounts and adMitration attended to. Good turnover of sales in shop. On 23rd August we sent a cheque to Restore Mini5ty for £2,000. Family box appeal letters wer¢ prepared and mailed to schools. churche5. organisations, clubs and individuals. Response to family box appeal very encouaging, deliveries coming in every day during last week in September. OctoberfNovemberlDecember 2023 October was a very busy time for all volunteers collecting and packing items for family boxe5, recordin& checking contents, labelling and packing into cartons. On 2nd October we sent a cheque to Friends of the Cancer Centre for £2,000. The lorry of aid consigDment went out on 17th November 2023. Cotnmittee meeting w&s held on 13th December. On 18tb December we presented a cheque to Southern Area Hospice for the sum of £3,000. The shop closed for two weeks over the Cbrtstt] period. Structure? governance and management Nature ofgoverning documenl The charitable trust deed is administered and managed by the above trustees, under the name 'Woeleen's Helping Hands Markethill. Supporting Romania and others in Need" Page 3
Noeleen's Helping Hands Markethill Trustees, Report (continued) The amiual report w&8 approved by th¢ trustees of the charity on 14 October 2024 and signed on its behalf by: eorge Ballentine Miss Alison Gates Tr$tee Page 4
Noeleen's Helping Hands Markethill Statement of Trustees, RespoDsibilities The trustees responsible for preparing the trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to Prepare fllwicial statements for each fll]ancial year whÉch give a te and fair view of the state of affairs of the charity and of the incoming Tesources and application of resources of the charity for that period. In preparing these financial statements, the ttustees are required to.. select suitable accounting policies and then apply them consistently. obs¢rve the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent; state whether applicabl¢ accounting standards have been followed, subject to any mat¢rial departures disclosed and explained in the flliancial statements. and prepare the financial stafrments on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose witb reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial ststements comply with the Charities Act (Northern Ireland) 2008, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitytion. The trustees 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. The trustees are responsible for the maintenance and integTity of the corporate and fjnancial iDforn)ation included on the cl]aritable companys website. Legislation governing the prepardtion and dissemination of fjnancial statements may differ from legislation in otber jurisdictions. Approved by the trustees of the charity on 14 Octob¢r 2024 and signed on its behalf by: eorge Ballentine tee Miss Alison Gates Tnee Page 5
Noeleen's Helping Hands Markethill Independent Examiner's Report to the trustees of Noeleen'5 Helping Hands Markethill I report to the trustees on my exatnination of the accounts of Noeleen's Helping Hands Markethill for the yeat ended 31 December 2023. Responsibiliti and basis of report As the charity's trustees of Noeleen's Helping Hands Mark¢thill you are responsible for the preparation of the accounts in accordance with the requir¢ments of the Clorities Aci (Northern ITeland) 2008. It is my responsibility to - examine the accounts under section 65 of the Charities Act - follow the procedures laid down in the generdl Directions given by the Commission under section 65(9)(b) of the Charities Act - state whetber particular matters bave come to my attention Basis of independent examiner's report I have examined your charity accounts &s required under section 65 of the Charities Act and my examination w&$ carried out in accordance with the general directions given by the Charities Commission for Northern Ireland under section 65 (9)(b) of the Charities Act. My examination included the review of the accounting records kept by the chatity and a comparison of the accounts PTesented with those record5. It also Rncluded consideration of any unusual items or disclosures in the accounts, and se¢king explanations from you as charity trustees concerning any suth matters. My role is to stste whether any material matt¢rs have come to my attentions giving me caus¢ to believe:. l That accounting records were not kept in accordance with section 63 of the ChaTities Act 2 That the accounts do not accord with those accounting records 3 That the accounts do not comply with the accounting requirem¢nts of the Charities A 4 That there is further inforniation needed for a PTop¢r understanding of the accounts to be reached. Page 6
Noeleen's Helping Hands Markethill Independent Examiner's Report to the trustees of Noeleen's Helping Hands Markethill (continued) Independent examiner's ststement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with the following Directions of the Charity Comn]ission for Nortbem Irelan4 I have found no matters that require drawing to your attention. Certified Public Accountants l Moygashel Mills Park Dungannon Co Tyrone BT717DH 14 October 2024 Page 7
Noeleen's Helping Hands Markethill Statement of Financial Activities for the Year Ended 31 December 2023 Unrestricted funds Restricted funds Total 2023 1¥4ote Income and Endowments from: Donations and legacies Otber trading activities 2,027 38,150 1,589 3,616 38,150 Total income 40,177 1,589 41,766 Expenditure on: Raising fidS Charitable activities Other expenditur¢ Total expenditure (39,498) (1,644) (86) (1,589) (41,087) (1,644) (86) (41,228) (1,589) (42,817) N¢t expenditUTe Net movement in fijnds 1,051) (1,051) (1,051) (1,051) Reconciliation of funds Total fjjuds brought forward Total fijnds carried forward 19,243 19,243 17 18,192 18,192 Total 2022 Unrestricted funds Note Income alld Endowments from: Donations and legacies Other trading activities 2,316 40,075 2,316 40,075 Total income 42,391 42,391 Expenditure on: Raising funds Charitable activities Other expenditure (42.935) (1,620) (108) (42.935) (1,620) (108) Total ¢xpenditw¢ Net expenditltre Net movement in fimds (44,663) (44,663) (2,272) (2,272) (2,272) (2,272) Reconciliation of funds Total funds brought forward Total funds Cal¢d forward 21,515 21,515 17 19,243 19.243 The notes on pages I I to 18 forn] an integral part of these financial statements. Page 8
Noeleen's Helping Hands Markethill Statement of Financial Activities for the Year Ended 31 DeeeD]ber 2023 (continued) All of the charity's activiti¢s deriv¢ from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 17. The note5 on pages l I to 18 form an int¢gral part of thes¢ financial statements. Page 9
Noeleen's Helping Hands Markethill (Registration number: 102746) Balance Sheet as at 31 December 2023 2023 2022 Nots Fixed assets Tangible assets 13 346 432 Current assets Debtors Cash at bank and in hand 14 15 437 19,770 20,207 410 19,642 20,052 Creditors: Amounts falling due within one year Net current assets 16 (2,361 (1.241) 17,846 18,811 Net assets 18,192 19,243 Funds of the charity: Unrestricted income funds Unrestricted fijnds Other reserves (1,051) 19,243 (2,272) 21,515 Total unTestrictsd fimds 18,192 19,243 19.243 Total funds 17 18,192 The financial ststements on pages 8 to 18 weTe approved by the trustees, and authorised for issue on 14 October 2024 and siglled on tbeir behalf by: eorge Ballentine stee Miss Alison Gates Trustee The notes on pages I I to 18 form an Inteal part of these fmancial statem¢nts. Page 10
Noeleen's Helping Hands Markethill Notes to tbe Financial Statements for the Year Ended 31 December 2023 I AccoulltlDg policies Statement of compliance The fmancial statements have b¢en prepared in accordance with the second edition of the Charities Statement of Reconllnended Practice issued in October 2019, th¢ Financial Reporting Standard applicable in th¢ United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Basis of preparation Noeleen's Helping Hands Markethill meets th¢ defjnition of a public benefit entity under FRS 102. The accounts (fll]ancial statements) hav¢ been Prepared under th¢ historical cost convention with it¢ms recognised at cost or transaction value unless otherwise stated in the relevant note(s) to thes¢ accounts. Golng concern The trnstees consider that there are no n]aterial uncertaillties about the ability to continue as a going concern. Income and endowments Voluntary income including donations, gifts. legacies and grants that provide core funding or are of a general natte Is recognised when the charity has entitlement to the income, it is PTobable tbat th¢ income will b¢ received and tbe amount can be measured with sufficient reliability. Donations and legacles Donation5 and legacies are recognis¢d on a receivable basis when Teceipt is probable and the amount can be Teliably measured. Expenditure All expenditure is recognised once there is a legal or Constructive obligation to that expenditUTe, it is Probable settlement is required and the 8rnOUnt can be measured reliably. All costs ar¢ allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis Consistent with th¢ use of resources, with central staff costs allocated on the basis of time spenL and depreciation charg¢s allocated on th¢ portion of the asset's use. Other support costs are allocated based on tbe spread of staff costs. Raisingfundf These are costs incurr¢d in attracting voluntary income, the management of investments and those InCu¢d in trading activities that raise funds. Governance costs These include tbe costs attributable to the cllarity's compliallC¢ with con5tithtional and statutory requirements, including audiL strategic managen]ent and trustees meetings and reimbursed expenses. Page 11
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) Taxation The charity is considered to pass th¢ tests s¢t out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, th¢ charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I I of the Corpordtion Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains aTe applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets Costing £IOO.00 or more are initialty re¢orded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciatloll and amortisation Depreciation is provided on tangible fixed assets so as to lte off the cost or Valuatio less any estitnated residual value, over their expected useful economic lif¢ &8 follows.. Trade debtors Trade debtor5 are aDiounts due from ¢ustomers for merchandise sold or services perforned in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequentty measured at amortised cost using the eff¢¢tive interest m¢thod, less provision for impairment. A provision for the impairnient of trade debtors i5 established when there is objective evidence that the charity will not be able to collect all amounts due according to the original tern]s of th¢ receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-terni higbly liquid investments that are readily convertible to a known amount of c&sh and e subject to an insignificant risk of change in value. Borrowings Interest-bearillg borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently caled at amortised cost, with the difference between the PToceeds, net of transactiotk costs, and the amount due on redemption being recognised &8 a charge to the Statement of Financial Activities over the period of the relevant bOowing. Interest expense is recognised on the basis of the effective interest method and is included in int¢rest payable and similar charges. Borrowings are cl&ssified as cutrent liabilities unless the CIlty has an unconditional right to defer settlement of the liability for at least twelve months after the Teporting date. Fund structure UDrestricted income funds are general funds that are available for use at the trwstees discretion in furtherance of the objectives of the charity. Page 12
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 2 Income from donations and legacies Unrestricted funds General Restricted funds Total funds Donations and legacies. DonatiODS from individuals 2,027 1,589 3,616 Total for 2023 2,027 1,589 3,616 Total for 2022 2,316 2,316 3 Ineome from other trading activities Unrestricted funds General Total funds Trading income. Shop income from sale of donated goods and services Events income. Other events income 37,331 37,331 819 819 Total for 2023 38,150 38,150 Total for 2022 40,075 40,075 4 Expenditure on ratsing funds a) Costs of generating donations and legacies Total funds Note Total costs Direct costs Costs of generating donations and legacies Totsl for 2023 20,045 20.045 20,045 20,045 Total for 2022 24,179 24,179 Page 13
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) S Expenditure on charilable activities UDrestrieted funds General Total funds Note Govwnance costs 1,644 Total for 2022 1,620 1,620 Total expenditure 6 Other expenditure Unrestricted funds General Total funds Note Depreciatio amortisation and other similar costs Total for 2023 86 86 86 86 108 108 Total for 2022 7 Analysis of governance and support costs Governance Costs Unrestricted funds General Total funds Independent examiner fees Examination of tbe financial ststements 1,644 1,644 Total for 2023 Total for 2022 1,620 1,620 8 Net ineomingloutgolng resources Net outgoing resources for the year include: Page 14
Noeleen's Helping Hands Markethill Notes to the Finaneial Statements for the Year Ended 31 December 2023 (continued) 2023 2022 Depreciation of fixed assets 86 108 9 Trustees r¢muneratlon and expenses No trustees, nor any persons connected with them, have received any remuneratlOD from the charity during the year. 10 Staff costs The aggregate payroll costs were as follows: 2023 2022 Staff Costs during the year were: Wages and salaries Pension costs 15,896 299 14,590 249 16,195 14,839 The monthly average number of persons (including senior management I leadership team) employed by the charity during tb¢ year expressed as full time equivalents was as follows: 2023 2022 Administration No employee received emoluments of more than £60,000 during the year 11 Independent examiner's remuneration 2023 2022 Examination of the financial statements 1,620 Page 15
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 12 Taxation The charity is a registered charity and is therefore exempt from taxation. 13 TaDgible rued assets Other tangible red asset Total Cost At l January 2023 2,708 2,708 At 31 December 2023 2,708 2,708 Depreciation At l January 2023 Charge for the year 2,276 86 2,276 86 At 31 December 2023 2,362 2.362 Net book value At 31 December 2023 346 346 At 31 December 2022 432 432 14 Debtors 2023 2022 Prq)a)m¢nts 437 410 15 Cash and eash equivalents 2023 2022 Cash on Iland Cash at bank 819 18.951 1,865 17,777 19,770 19,642 16 Creditors: amounts falltng due within one year Page 16
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 2023 2022 Other taxation and social security AccruaIs 91 2,270 56 1,185 2,361 1,241 17 Fund$ Balance at 31 December 2023 Balanee at I January 2023 lllcoming resources Resources expended Unrestricted funds General 19,243 40,177 (41,228) (1.589) 18,192 Restricted funds 1.589 Totsl funds 19,243 41,766 {42,817) 18,192 Balance at 31 December 2022 Balance at I January 2022 Incoming resour Resour¢¢s expended Unrestricted funds General 21,515 42,391 (44,663) 19.243 18 Analysis of net assets behveen funds Unrestricted funds General Totsl funds at 31 December 2023 TatLgible fixed assets Current assets CUnt liabilities 346 20,207 (2,361) 18,192 346 20,207 (2,361) 18,192 Total net assets Page 17
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) Unrestrieted funds General Total funds at 31 December 2022 Tangible fixed &8sets CUent assets Current liabilities 432 20,052 (1,241) 432 20,052 (1,241) Total net assets 19.243 19,243 19 Analysis ofnet funds At31 December 2023 At l January 2023 Cash at bank and in hand 19,642 19,642 Net debt 19,642 19,642 At31 December 2022 At l January 2022 Cash at bank and in hand 22,296 22,296 Net debt 22,296 22,296 20 Related party transaction$ There were no related paty transactions in the year. Page 18
Noeleen's Helping Hands Markethill Statement of Financial Activities by fund for the Year Ended 31 December 2023 Total Total unrestrict Unrestricted Funds Funds 2023 2022 Income and Endowments from: Donations and legacies Other trading activities 2.027 38,150 2,316 40.075 Total income 40.177 42,391 Expenditure on: Raising funds Charitable activities Other expenditure (39,498) {1,644) (86) (42,935) (1,620) (108 Totsl expenditur¢ (41,228) (44.663) Net expenditure ReeonciliatRon of funds (1,051) (2,272) Total fijnds cTled forward (1,051) (2,272) This page does not forn] part of the statutory f]Cial ststements. Page 19
Noeleen's Helping Hands Markethill Statement of Financial Activities by fund for the Year Ended 31 December 2023 (continued) Total Restricted Funds 2023 Total Restrieted Funds 2022 Ineome and Endowments from: Donations and legacies 1,589 Total income 1,589 Expenditure on: Raising fidS (1,589) Total expenditure (1,589) Net income/(expenditure) Reconciliation of funds Totsl funds carried forward This page does not forni part of the statutory financial statements. Page 20
Noeleen's Helping Hands Markethill Detailed Statement of Financial Activities for the Year Ended 31 December 2023 Totsl 2023 Total 2022 Income and Endowments from: Donations and Regacies (analysed below) Other trading activities (analysed below) 3,616 38,150 2,316 40,075 Total income 41,766 42.391 Expenditure on: Raising fund5 (aDalys¢d below) Charitable activities (analysed below) Other expenditt]re (analysed below) (41,087) (1,644) (86) (42,935) (1,620) (108) Total expenditure (42,817) (44,663) Net expenditLwe Reconciliation of funds (1,051) (2.272) Total frjnds CWTi¢d forward (1,051) (2,272) Thi5 page does not forn] part of the statutory financial statements. Page 21
Noeleen's Helping Hands Markethill Detailed Statement of Financial Activities for the Year Ended 31 December 2023 (continued) Totsl 2023 Total 2022 Donalions and legacies Appeals and donations Appeals and donations 1,589 2,027 2,316 3,616 2,316 Other trading aclivilles Sales of donated goods Cookstowi Recycle & Flemming Metal Recycling World of Books Open Garden Event 37,331 738 81 37,394 554 55 2.072 38.150 40,075 Raisingfunds Freigbt and carriage Wages and salaries Staff pensions O)efined contribution) - pension scheme I Ligbt, heat and power Insurance Repairs and maintenance Telepbone and fax Office expenses Printing. postage and stationery Charitable donations Charitable donations Cleaning & Laundry Motor expenses Petrol or diesel Advertising Bank charges Credit card charges (6,480) (15,896) (299) (3,585) (1,025) (945) (193) (438) (313) (1,589) (7,922) (174) (703) (834) (415) (129) (147) (6,480) (14,590) (249) (2,739) (925) (470) (179) (416) (288) (14,509) (ioo) (477) (1,129) (112) (139) (133) (42,935) (41,087 Charllable activities Accountancy fees Payoll fees (1.152) (492) (1,644) (1,080) (540) (1,620 This page does not form part of the statutory financial statements. Page 22
Noeleen's Helping Hands Markethill Detailed Statement of Financial Activities for the Year Ended 31 December 2023 (continued) Total 2023 Total 2022 Other axpendithre D¢preciation of office equipment (86) (86) (108) (108 This page does not forni part of the statutory financial statements. Page 23