Charity registration number: 102746 Noeleen's Helping Hands Markethill Annual Report and Financial Statements for tbe Year Ended 31 December 2024
Noeleen's Helping Hands Markethill Contents (continued) Reference and Administrdtive Detsils Trustees, Report 2to4 ststement of Trustees, Responsibilities Independent Examiner's Rq)ort 6t07 Statement of Financial Activities 8t09 Balance Sheet io Notes to the Financial Statements Ilto 18
Noeleen's Helping Hands Markethill Reference and Administrative Detai]s Trustees Mr George Ballentine Mr Philip Hawe Mrs Alison Camblin Charity Registration Number 102746 Principal Office 22 Seaboughan Road Markethill Co Arn]agh BT60 ISD Independent Examiner Thomas Oliver and Associates Certified Public Accountants l Moygashel Mills Park Dungannon Co Tyrone BT717DH Page I
Noeleen's Helping Hands Markethill Trustees, Report The trst¢eS present the annual Teport together with the financial statements of the charity for th¢ year ended 31 December 2024. Trustees Mr George Ballentine Mr Philip Hawe Mrs Alison CaD]blin Objectives and aetivities Objects and alffts To help relieve povety and suffering through the provision of humanitsrian aid. To provide donations in support of missionaries and missionary societies as agreed by the trustees, to those charities based in NI and UK for the advancement of religion in promoting faith in J¢sus CbrisL The advancement of health by providing donations to charities such &8 cancer care and research or other debilitating diseases in M and UK. Public benejll The CbaTity operates from buildings at 22 Seabougban Road, Markethill, Co Arn]agh. The site is maDned by a team of volunteers, mostly retired ladies and men, and one employee who does general maintenance and driver for collection and delivery of goods. Members of the public generously donate large quantities of good quality clothing, footwear, bedding, household goods, fi)rnItte, building materials, tools, medical aid and cash donations. These are all sorted and tran5POrted by container to Project Romania Charity Centre b&sed in Siglwoara, Ron]ania. The distribution of these goods is undertaken by a missionary couple from NI (resident in Romania for 20 years) who are familiar with the desperate needs of people who are deprive¢ exploited, suffer from poor health, 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 bedding, repair shelter, build and fumish new homes for these extremely deprived people, which in turn enables children to go to school, improve g¢n¢ral health and Teduce stress levels. Alot of donated goods not suitable to go to Romania. are sold in the charity Shop at 22 Seaboughan Road, thÉs heLps with the cost of transporting contsiners to Romania. To provide funding in support of missionaries and missionary so¢i¢ties as agr¢ed by trustees, for the advancement of religion in promoting faith in Jesus Christ. Volunteers man the charity shop 2 days weekly (Wednesday & Saturday). also use social media to advertise goods, and arrange l or 2 sales in the year when the shop is open every day. Fundraising events include coffee mornings, cake sales, fireside quilles, Chrkstmas sale. Any additional funds have enabled donations to be sent to support missionaries overseas as agr¢ed by the trustees and to support chariti¢s who provide care for terninal illness, eg. hospice services. The trustees confirni that they have complied witb the requiTements of the Charities Act (Northern Ireland) 2008 to have due regard to the publio benefit guidance published by the Charity Commission for Northern Ireland. Achievements and perfornianee Page 2
Noeleen's Helping Hands Markethill Trustees, Report (continued) This year 2024 has been off to a very good start with a staedy stream of sales in our shop. We convey our appreciation to all our hard working volunteers who gave extra time and commitment to acheive the purposes and aspiTrtions of the cbority over the entire year. We sincerely thak the generosity of the general public for donating so much valuable goods to send to Romania or sell in tbe shop and for all who gave c&th donations, withput their support the charity would not be able to operate. JanuarylF¢bruary/Match 2024: The volunteers returned to open the shop after the Cbristnw holiday period and got goods sorted and displayed which were donated in December, as well as attend to a steady stream of customers. On 19th Febnw we sent a cheque to Restor¢ Ministy for £2,000. ApriVMaylJune 2024: Our first committee meeting of the new year was held on 2 1st May 2024. Donations of clotl]ing, household goods and offeTS of good firniture from house clearances required ongoing collection. Sorting, storage and displaying kept everyone busy. Shop busy with steady flow of customers giving a good turnover of sal¢s. Ongoing correspondence, record keeping, accounts and admiillstration attended to. On 26th June we sent a donation to Air Ambulance NI for £3,000. July/AugustlSeptember 2024: Shop closed for two weeks in July for summer break to give volunteer5 a chance for family holidays. Ongoing correspondence, record keeping, accounts and athninistration attended to. Good turnover of sales in shop. Family box appeal letters were prepared and mailed to schools, churches, OTganisations, clubs and individuals. Response to farnily boa appeal very enouTaging, deliveries coming in every day during the last week in September. October/NovemberlD¢¢ember 2024: October was a very busy time for all volunt¢¢rs collecting and packing items for family boxes, recordin& checking contents, lab¢lling and packing into cartons. The lory of aid consignment went out at beginning of December 2024. Com]Dittee Meeting w&% held on 4th December. On 23rd Dec¢mber we presented a cheque to Southern Area Hospice Services for the sum of £3,000. The shop c105ed for 2 weeks over the C]]ristmas period. Structure) governance and management Nature ofgovernlng documen¢ The charitable trust deed is administered and managed by th¢ above tsvstees, under the name "Noeleen's Helping Hands Markethill. Supporting Ronw)ia and others in Need" Page 3
Noeleen's Helping Hands Markethill Trustees, Report (continued) The annual report was approved by the trustees of tbe charity on 21 October 2025 and signed on its b¢half by: George Ballentin¢ Trustee Mrs Alison Camblin Trustee Page 4
Noeleen's Helping Hands Markethill Statement of Trustees, Responsibilities The tsustees are responsible for preparing the trustees, report and the financial statements in accordance with the Unitsd Kingdom Accounting Standards (United Kingdom Generdlly Arc¢pt¢d Accounting Practice) and applicabl¢ law and regulations. The law applicable to chariti¢s requires the trustees to prepare financial statements for each financial year which give a ttve and fair view of the state of affairs of the charity and of the incoming TesouTces and application of resources of the charity for that peTiod. In pr¢paring these fAnancial ststements, the trust¢es ar¢ r¢quir¢d to: select suitable accounting policies and tben apply them consistendy" observe the methods and principles in tbe Clwities SORP. make judg¢ments and estimates that are reasonable and prndent" state whether applicable accounting standards have been followe subject to any Dwterial 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 tbe charity will continue in business. The tnteeS are responsible for keeping proper 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 Charities Act (Northern Ireland) 2008. the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also r¢sponsible for safeguarding the assets of the charity and h¢nc¢ for taking reasonable steps for the pr¢v¢ntion and detection of fraud and other irregularities. The trustees are Tesponsible for the nintenanCe and integrity of the COTporate and financial infornmtion included on the charktsble company's website. Legislation governing the prepardtion and dissemination of financial statements may differ frotn legislation in other jUTisdi¢tions. Approved by the trustees of the charity on 21 Octob¢r 2025 and signed on its behalf by: George Ballentine Tntre Mr5 Alison Camblin Trustee Page 5
Noeleen's Helping Hands Markethill Independent Examiner's Report to the trustees of Noeleen's Helping Hands Markethill I report to the trustees on my examination of the accounts of Noeleen's Helping Hands Markethill for the year ended 31 De¢¢mber 2024. Responsibi1Sties and basis of report As the charity's trustees of Noeleen's Helping Hands Markethill you are responsible for the preparation of the accounts in accordance with the requirements of the ChaTities Act (Nortbern Ireland) 2008. It is my responsil)ility to - examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Con)mis510D under section 65(9)(b) of the Charities Act - state whether particular matters have 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&s carried out in accordanc¢ with the general directions given by the Charities Con]mission for Northern Ireland under section 65 (9)(b) of the Ckwities Act. My exatnination included the review of the a¢counting recor(ts kept by tbe charity and a comparison of the accounts presented with those records. It also included consideration of any unusual item5 or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether ally material matters have come to my attentions giving me cause to believe:_ l That accounting records were not kept in accordance with section 63 of the Charities Act 2 That the accounts do not accord with those accounting records 3 That th¢ ac¢ourAts do not cornply with the accounting requirements of the Clwities Act 4 That there is further inforniation needed for a proper understanding of the (Ounts 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 statement I have con]pleted my examination and have no concerns in respect of tbe matters (l) to (4) listed above and. in CODnection with the following Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Certified Public Accountants l Moygashel Mills Park Dungannon Co TITone BT717DH 21 October 2025 Page 7
Noeleen's Helping Hands Markethill Statement of Financial Activities for the Year Ended 31 December 2024 Unrestricted funds Total 2024 Note Income and Endowments from: Donations and legacies Other trading activities 660 27.378 660 27,378 Total income 28.038 28,038 Expenditure on: Raising funds Charitable activities Other expenditure (27,157) (1,500) (69) (27,157) (1,500) (69) Total expenditure Net expenditure (28,726) (28.726) (688) {688) Net movement in fimds (688) (688) Reconciliation of funds Total fidS brought forward 18,192 18.192 Total funds carried forward 18 Unrestricted fund5 17,504 Restricted funds 17.504 Total 2023 Note Income and Endowments from.. Donations and legacies Other trading actlVLties 2.027 38,150 1,589 3,616 38.150 Total incom¢ 40,177 1,589 41,766 Expenditure on.. Raising funds ChaTitable activities Other expenditure Total expenditure Net expenditure (39,498) (1,644) (86) (1,589) (41,087) (1,644) (86) (41,228) 1,589 42,817 (1,051) (1,051) Net movement in funds (1,051) (1,051) RecoDeiliatlOD of funds Total fid5 brought fonvard Total fiJn(t8 Caled forward 19,243 19,243 18 18,192 18,192 The notes on pages I I to 18 forni an integral part of these financial statements. Page 8
Noeleen's Helping Hands Markethill Statement of Financial Aetivities for the Year Ended 31 December 2024 (continued) All of the charity's activities derive from continuing operations during th¢ above two periods. The fijnds breakdown for 2023 is shown in note 18. The notes on pages l I to 18 forn] an integral part of these f]nancial ststements. Page 9
Noeleen's Helping Hands Markethill (Registration number: 102746) Balance Sheet as at 31 December 2024 2024 2023 Note Fixed assets Tangible assets 13 277 346 Current assets Debtors Cash at bank and in hand 14 15 425 18,277 437 19,770 18,702 20,207 Creditors: Amounts falling due within one year Net current 2$5ets 16 1,475 (2,361) 17,227 17,846 Net assets 17,504 18,192 Funds of the charity: Unrestrlcted ineome funds Unrestricted fimds Other reserves (688) 18,192 (1.051) 19,243 Total UesIT1¢ted fijnds 17.504 18,192 Total funds 18 17.504 18.192 The financial statements on pages 8 to 18 were approved by the trnstees, and authorised for issue on 21 October 2025 and sigued on their behalf by: eorge Ballentine tee Mrs Alison Camblin Trustee The notes on pages l I to 18 forni an integral part of thes¢ financial ststements. Page 10
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2024 l Accounting policies Statement of complianee The financial statements hav¢ been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. BasRS of preparation Noeleen's Helping Hands Markethill meets the definttion of a public benefit entity under FRS 102. The accounts (fjnancial statements) have been prepared under tbe historical cost convention with items recogtiised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. Going eoneern The trustee5 consider that there are no material uncertainties about the charity's ability to continue as a going concern. Income and endowments Voluntary income including donations, gifts, legacies and grants that provide core funding OT are of a general nature is recognised when the charity has entitlem¢nt to the income, it is probable that the income will be received and the amount can be m¢&sured with sufficient reliability. Donatlons and legacies Donations and legacies are recognised on a Teceivabl¢ b&sis when receipt is probable and the amount can be reliably measure Expenditure All expenditure is recognised once th¢r¢ 15 a legal or constrnctive obligation to that expenditure, it is probable settlem¢nt is required and the amount can be measured T¢liably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to tbat category. Where costs cannot be direcdy attributed to particular headings they have b¢¢n allocated on a basis consistent with the use of resoutces, with central staff costs allocated on the basis of time spenL and depreciation charges allocated on th¢ portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Raisingfunds These are costs incurred in attracting voluntary income, the management of investments and those incued in trading activities that raise fitnds. Governance costs These include th¢ costs attributable to th¢ charity's compliance with constitutional and statutory requirements, including audiL strategic management and trustees meetings and reimbursed expenses. Pagell
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Taxation The charlty 15 considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the d¢fLnition of a charitabl¢ company for UK corporation tax purposes. Ac¢ordingly, the charity is potentially exempt from taxation in respect of income OT capital gains received within categories coveTed by Chapter 3 Part I I of the Corporation Tax Act 2010 or Sedion 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are appli¢d exclusively to charitable purposes. Tangible red assets Individual fixed assets costing £100.00 or more are initially recorded at cosL less any subsequent accumulated depreciation and subsequent accumulated impairnient losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to writs off the cost or valuation, less any ¢stimated residual value, over their expected useful economic lif¢ as follows: Trade debtors Trade debtors are amounts due from customers for merchandise sold or seTvices p¢rfornied in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest metho4 less provision for impairn]ent. A provision for the impairnient of trade debtors is 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 the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-terni higbly liquid investtnents tbat are readily convertible to a kDown amount of cash and are subject to an insignificant risk of change in value. Borrowings Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised Cost, with the difference betwe¢n the proceeds, net of transactton costs. and the amount du¢ on redemption being recognised as a charge to tb¢ Statement of Financial Activities ov¢r the period of the relevant bom)wing. Interest expense is recognised on the basis of the effective illtere5t method and is included in interest payable and similar charges. BOOWingS are classified as current liabilities unless the charity has an unconditional rigbt to defer settlement of the liability for at least twelve months after the reporting date, Fund structure Unrestricted income fimds are general funds that are available for use at the ttijstees discretion in furtherance of the objectives of the charity. Page 12
Noeleen's Helping Hands Marketbill Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 2 Income from donations and legacies Unrestricted funds General Restricted funds Totsl funds Donations and legacies. Donations from individuals 660 660 Total for 2024 660 660 Total for 2023 2,027 1,589 3,616 3 Income from other trading activlties Unrestricted funds General Total funds Trdding income. Shop income from sale of donated goods and s¢rvÉces Events income. Other events incorne 26,688 26,688 690 690 Total for 2024 27,378 27,378 Total for 2023 38,150 38,150 4 Expenditure OD raising funds a) Costs of generating donations and legacies Total funds Note Total costs Direct costs Total for 2023 20.045 20,045 Page 13
Noeleen's Helping Hands Markethill Notes to the Finaneial Statements for the Year Ended 31 December 2024 (continued) 5 Expenditure on cbaritable aetlvitie5 Unrestricted funds General Total funds Note Governance costs 1,500 1,500 Total for 2023 1,644 1,644 Total expenditure 6 Other expenditure Unrestricted funds General Total funds Note Depreciation, amortisation and other similar costs Total for 2024 69 69 69 69 Total for 2023 86 86 7 Analysis of governance and support costs Governance costs Unrestricted fullds General Total funds tndependent examiner fees Examination of the financial statements 1,500 1,500 Total for 2024 1,500 1,500 Total for 2023 1,644 8 Net incomingloutgoing resources Net outgoing resources for the year include: Pag¢ 14
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 2024 2023 Depreciation of fixed assets 69 86 9 Trustees remuneration and expenses No trustees, nor any persons connected with the have received any remuneration from the charity during the year. 10 Staff costs The aggregate payroll costs were as follows.. 2024 2023 Staff costs during the year were: Wages and sataries Pension costs 9,384 loo 15,896 299 9,484 16,195 The monthIy aveTage number of persons (including senior mauagement / leadership team) employed by the charity during the year expressed as full time equkvalents was as follows: 2024 2023 Athninistration No employee received emoluments of more tban £60,000 during the year 11 Independent examiner's remuneration 2024 2023 Examination of the financial statements 1,500 1,644 Page 15
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2024 (eontiDued) 12 Taxation The charity is a registsred charity and is therefore exempt from taxation. 13 Tangible red assets Other tangible rixed asset Total Cost At l January 2024 2,708 2,708 At 31 December 2024 2,708 2,708 Depreciation At l January 2024 Charge for the year At 31 December 2024 2,362 69 2,362 69 2,431 2.431 Net book value At 31 December 2024 277 277 At 31 December 2023 346 346 14 Debtors 2024 2023 Prepayrnents 425 437 IS Cash and cash equivalents 2024 2023 Cash on hand Casb at bank 531 17,746 819 18,951 18,277 19,770 16 Creditors: amounts falling due within one year Page 16
Noeleen's Helping Hands Markethill Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 2024 2023 Other taxation and social security Other creditors Accruals (283) 194 1,564 91 2,269 1,475 2.361 17 Pension and other schemes Defined contribution pension scheme The charity operdte5 a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the sch¢me and amounted to £Nil (2023 - £Nil). 18 Funds Balance at 31 December 2024 Balance at I January 2024 Incoming resources Resources expended Unrestrieted funds GeneraE 18.192 28,038 (28,726) 17,504 Balance at 31 December 2023 Balance at I January 2023 Incoming resources Resources expended Unrestricted funds General 19,243 40.177 (41,228) 1,589) 18.192 Restricted funds 1,589 Total funds 19,243 18,192 19 Analysis of net assets between funds Page 17
Noeleen's Helping Hands Markethill Notes to the Finaneial Statements for the Year Ended 31 December 2024 (continued) Unrestricted funds General Total funds at 31 Deeember 2024 Tangible fixed assets Current assets cuent liabilities 277 18,702 (1,475) 17,504 277 18,702 (1,475) 17,504 Total net &ssets Unrestricted funds General Total funds at 31 Deeember 2023 Tangible fixed assets Cuffent assets Cuffent liabilities 346 20,207 (2,361) 346 20,207 (2,361) Total net assets 18,192 18.192 20 Analysis of net funds At31 December 2024 At l January 2024 C&sb at bank and in hand 19,770 19.770 Net debt 19,770 19,770 At31 December 2023 At l January 2023 Cash at bank alld in hand 19,642 19.642 Net debt 19.642 19,642 21 Related party transactions There were no related party transactions in the year. Page 18