North Belfast Altematives Limited
(A company Limited by Guarantee, not having share capital)
Unaudited annual report
Year Ended 31 March 2024
Company No: N1049428
Charity No: XT181941 NIC103370

North Belfast Alternatives Limited
Year Ended 31 March 2024
Table of Contents
Page
Company Infomialion
Report of the Trustees
24
Report of the Independent Examiner
Statemenl of Financial Activities
Balance Sheet
Notes to the Financial Statements
8-12

North Belfast Altematives Limited
Year Ended 31 March 2024
Company Information
Trustees
The Trustees who served the charity during the period were as follows=
Neil Jarman
Lorraine Beard
Moyra Wylie
Secretary
Moyra Wylie
Registered Office
254-256 Ballysillan Road
Belfast
BT14 6RA
Independent Examiner
HMCI Limited
Chartered Accountants & Registered Auditors
28-30 Old Mounffield Road
Omagh
Co. Tyrone
BT79 7BJ
Registered Charity No.
XT18194
NIC103370
Registered Company No.
N1049428

North Belfast Alternatives Limited
Year Ended 31 March 2024
Report of the Trustees
The trustees, who are also the directors for the purposes of company law, present their report and the financial
statements for the year ended 31 March 2024.
Structure, Governance & Management
Governing Document
The organisation is a private company limited by guarantee. incorporated in on 27th January 2004 and
registered as a charity on 27th January 2004, charity number XT18194. The company was established by a
Memorandum of Association and is governed under its Articles of Association.
Recruitment and Appointment of Management Committee
The directors of thè 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. Under the requirements of the Memorandum
and Articles of Association the members of the Management Committee are elected to serve for a period of one
yèar after which they must be re*lected at the next Annual General Meeting.
Risk Management
The Management Committee has conducted a review of the major risks to which the charity is exposed. A risk
register has been established and is updated at least annually. Where appropriate, systems or procedures have
been established to mitigate the risks the charity faces. Significant external risks to funding have led to the
development of a strategic plan which will allow for the diversification of funding and activities. Internal control
risks are minimised by the implementation of procedures for authorisation of all transactions and projects. These
procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
Organisational Structurès
North Belfast Alternatives has a Management Committee who meet 6 times per year and are responsible ft)r the
strategic direction and policy of the charity. At present the Committee has ten members from a variety of
professional backgrounds relevant to the work of the charity. The secretsry also sits on the Cornmittee but has
no voting rights. North Be￿ast Alternatives falls under the umbrella of Northem Ireland Alternatives Ltd.
Objectives and Activities
The company's objectives and principle activities are to promote a non-violent restorative wmmunity response
to justice issues in North Belfast. North Belfast Alternatives will identify needs, often in partnership with local
communities and other voluntary and statutory bodies, relating to safety and conflict Wtthin communtties, and will
attempt to heal rèlationships in a restorative way. At the same time. it hopes to raisè community awareness on
the issues affecting young people and adults who are deemed at risk.
The main objective5 and activities of the company are:
To organise within the community non-violent alternatives to issues of community justice. To help and work with
young people in order to resolve the problems affecting their lives. To direct young people away froTn destructive
and dangerous practices and towards healthy and constructive activities. To enable young people to personally
reflect on the potentially damaging consequences of risky behaviour. To address areas of weakness and failure
within the formal criminal justice system. To heal relationships within the Community and to promote better
relationships between the statutory agencies. To work towards a sustainable model of delivery for as much of
the company's services as possible

North Belfast Alternatives Limited
Year Ended 31 March 2024
Report of the Trustees (continued)
Achievements and Performance
Our achievements and performance over the past year have included 18 community relations programme with
124 people participating whilst 563 young people involved in youth intervention and prevention programmes
alongside 1-2-1 support alongside family support, Detached Youth Work. NBA provided training and support to
93 volunteerslsocial connectors who participated in organised events such as Detached Youth Work in
Ballysillan Park, Cavehill Country Park, Fun Days and Lantèrn Parade. NBA provided 148 people with crime
prevention and community safety information sessions, mediations and furnished 243 people with safety items
such as alarms, night lights and safety cans. 63 people accessed accredited training ranging from CSR Cards,
OCN Level l Grass Roots Football. NBA continued to build, partnerships and share learning with 52 groups, 18
across North Belfast and continued lo support and deliver 1-2-1 support and mentoring and Introduction to
Restorative Practices in schools such as Boys Model, Girls Model, Hazelwood, Glengormley Integrated,
Loughshore. Ballysillan Primary School.
Financial Review
NBA successfully applied for small grants to run programmes and deliver essential packs to 80 families under
extreme pressure due to cost of living, organised Summer Interventions which included a Summer Scheme with
assistance from Belfast City Council £2,500 and engaged young people locally. Delivery and design of other
programmes such as Ballysillan Lantern Parade supported by Belfast City Council £2,800 and was widely
attended by local communities across Ballysillan and surrounding areas.
Services
North Belfast Alternatives deltvers a wide range of services for the public benefit, but all of them are underpinned
by the prinGiples of restorative practice. In essence this involves the healing, repair of broken relationships to
the individual. family and community relationships that lead to crime. anti-social behaviour and communtty
conflict. Services available include.. Intensive Youth Support (for individuals), Family Support, Victim Support,
Counselling. Preventionllntervention work with Young People. Mediation and Community Support on behalf of
the Housing Executive and PSNI, Detached Youth Work, Schools Work across North Belfast both primary and
secondary schools. delivèring training in restorative practicès to a wide school and communty base.. NBA
works in partnership wilh 4 Neighbourhood Renewal Partnerships alongside statutory agencies, two Family
Support Hubs in North Belfast and TEO Urban Villages.

North Belfast Alternatives Limited
Year Ended 31 March 2024
Reportof the Trustees (continued)
Directors, Responsibilities
Company law requires the directors to prepare financial statements for each financial period which give a true
and fair view of the state of the affairs of the charitable company and of its financial position at the end of that
period. In preparing these financial statements, the directors are required to..
select suitable accounting policies and apply them consistently.,
makejudgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed subject to any departures disclosed
and explained in the financial ststements-, and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the ¢ompany will continue in business.
The Directors have overall responsibility for ensuring that the charity has an appropriate system of controls,
financial and othemise. They are also responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and to 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.
Statement of Disclosure of Infom)ation to Examiner
So far as each ofthe DireGtors in office atthe date of approval of these financial statements are aware-
There is no relevant information of which the examiner are unaware,. and
They have taken all the steps they ought to have taken as Directors in order to make themselves
aware of any relevant information and to establish that the examiner are aware of that infomation.
Examiner
In accordance with Article 382 of the Companies Act 2006, a resolution proposing that HMCI Limited be
appointed as independent examiner of the company will be put to the Annual General Meeting.
Registered office
252-256 Ballysillan Road
Belfast
BT4 6RB
Signed by order of the trustees
Tom Winstone
Secretsry
Date.. 1211212024

North Belfast Alternatives Limited
Year Ended 31 March 2024
Independent Examinerfs Report To The Members of North BelfastAlternatives Limited
We report on the accounts of the company for the year ended 31 March 2024 which are set out on pages 6 to 12.
RESPECTIVE RESPONSIBILITIES OFTRUSTEES AND EXAMINER
As the charity trustees (and also the directors of the company for the purposes of company lawl you are
responsible forthe preparation of the accounts in accordance with the requirements ofthe Companies Act2006.
Having satisfied ourselves that the charty is not subject to audit under company law. and is eligible for
independent examination, it is our responsibility to..
•examine the accounts under section 65 of the Charities Act.
•follow the procedures laid down in the general Direotions given by the Charity
Commission for Northern Ireland under section 65191(bl of the Charities Act- and
•state whether particular matters have come to our attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
We have examined your charity accounts as required under section 65 ofthe Charities Act and our examination
was carried oul in accordance with the general DireGtions given by the Charity Commission for Northem Ireland
undersection 65(9)(b) ofthe Charities Act. The examination included a review of the accounting records kept by
the charity and a comparison ofthe accounls presented with those records. It also included consideration ofany
unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning
any such matters.
Our role is to state whether any material matters have come to our attention giving us cause lo believe..
That accounting records were not kept in accordance wtth section 386 of the Companies Act 2006-
2. That the accounts do not accord with those accounting records.,
3. That the accounts do not comply with the accounting requirements of section 396 of the companies
Act 2006 and with the rnethods and principles of the Charities Statement of recommended Practi
applicable to charities preparing their accounts in accordanGe with the Financial Reporting Standard
applicable in the UK and Republic of Ireland-
4. That there is further information needed for a proper understanding of the accounts to be reached.
INDEPENDENT EXAMINER'S STATEMENT
I can confirm that l am qualified to undertake the examination because l am a registered member of Chartered
Accountants Ireland which is one ofthe listed bodies.
I have completed my examination and have no concerns in respect of the matters11) to14) listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters
that require drawing to your attention.
Mr Rodney Hamill BSG FCA
HMCI Limited TIA Hamill Mcllwaine
28-30 Old Mounffield Road
Omagh
BT79 7BJ
Date: 1211212024

North Belfast Alternatives Limited
Year Ended 31 March 2024
statement of Financial Activities
(incorporating an income and expenditure account)
Total
Funds
2024
Total Funds
2023
Unrestricted
Restricted
Notes
Income and endowments from:
Donations and legacies
Total Income and endowments
15,054
15,054
54,252
15,054
15,054
54,252
Expenditure on:
Charitable Activities
(36,832)
(36.8
(36,832)
(36,83
142,773)
Total Expenditure
(4
Net income l (expenditure) for
the year
Transfers between fijnds
(22,0041
22,004
Net movement in funds
10
(22.004)
226
(21,778)
11,479
Reconciliation of funds:
Total funds brought fO￿ard
Total Funds Carrièd Forward
22,004
9,416
,642
31,420
9,64
19,941
All income derives from continuing adivities, therefore no statement of recognised gains or losses is given.
The notes on pages 8 to 12 form part of these financial statements.

North Belfast Alternatives Limited
Year Ended 31 March 2024
Balance Sheet
as at 31 March 2024
Note
2024
2023
Fixed Assets
Tangible assets
Current Assets
Cash at bank and in hand
Debtors
992
992
9,050
20,445
10,383
30,828
9,050
Creditors.. amounts falling due wthin one
year
NET CURRENT ASSETS
(400)
(400}
8,650
30,428
NET ASSETS
9,642
31,420
Represented by..
Unrestricted Funds
11
22,004
9,416
31,420
Restricted Fund
9,642
9,642
For the year ended 31 March 2024 the company was entitled to exemption from audil under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for-.
(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the
Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the company as
at the end of each financial year and of its profit or loss for each financial year in a¢COrdan￿ with the
requirements of Sections 394 and 395 and which othetwise Comply with the requirements of the
Companies Act 2006 relating to financial statements, so far as applicable to the company.
These financial ststements were approved by the members of the committee and authorised for issue on the
12th December 2024 and are signed on their behalf by..
Tom Winstone
Secretary
Company Registration Number.. N1049428
Charity Registration Number: XT181941 NIC103370
The notes on pages 8 to 12 form part of these financial ststements.

North Belfast Alternatives Limited
Year Ended 31 March 2024
Notes to the Financial Statements
1 COMPANY INFORMATION
North Belfast Alternatives Limited is an incorporated Gharity registered in Northem Ireland. with its offices located
at, 254-256 Ballysillan Road, Beffast, BT19 1SH 6RA.
2 ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sourcès of estimation in
the preparation of the financial statements are as follows:
al Basis of preparation
The financial ststements have been prepared in accordance with Accounting and Reporting by Chartties:
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) (effective 1 January 2015)-
(Charities SORP {FRS 102), and the Companies Act 2006.
b)Preparation ofthe accounts on a going concern basts
Due to the level of reserves in place the trustees assess that the charity is a going GOn￿rn.
c) Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtheran￿ of
the general objectives ofthe Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes.
General funds may be transferred to designated funds where Trustees wish to use these funds for a specific
purpose. Such funds may be transferred back to general funds once the criteria for the designation have been
met or arè no longer applicable.
Restricted funds are funds which are to be used in accordan￿ with specific restrictions imposed by donors or
which have been raised by the Charity for particular purposes. The cost of raising and administering such
funds are charged against the specific fund. The aim and use of restricted funds is set out in the notes to the
financial statements. Restricted funds may only be transferred to general or designated funds once the criteria
for reslriclion have been discharged or no longer apply.
dl Income Recognition Policies
Items of income are recognised and included in the accounts when all of the following Criteria are met-.
The charity has entitlement to the funds.,
any performance conditions attached to the item of income has been met or are fully within the control of
the charity.
there is SLrfficient certainty that receipt of the income is considered probable,. and
the amount can be measured reliably.
e) Donated ServI￿S and facilities
In accordan￿ with the Charities SORP 2015 IFRS 1021, the general volunteertime of supporters is not
recognised.
fj Interest Receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the
charity. this is normally upon notification of the interest paid or payable by the Bank.

North Belfast Alternatives Limited
Year Ended 31 March 2024
Notes to the Financial Statements {continued}
2ACCOUNTING POLICIES (continued)
g) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is
probable that sett]ement will be required and the amount of the obligation can be measured reliably. Expenditure
is classified under the following activity headings:
Expendtturè on charitable activities includes the promotion and development of music and activities
undertaken to ftjrther the purposes of the charity and their associated support costs.
hlcash at bank and in hand
Cash at bank and cash in hand includes cash and shortterm highly liquid investments with a short maturity of
three months or less from the date of acquisition or opening the deposit or similar account.
i) Allocation of support costs
Support costs are those functions that assist the work of the Charity but do not directly undertake charitable
activities. Support costs include back office costs, finance. personnel, payroll and governance costs which
support the charity's programmes and activities. These costs have been allocated to expenditure on charitable
activities.
j}Tangible Fixed Assets
Individual fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on
a straight line basis as follows:
Asset Category:
Annual Rate
Ftxtures & Fittings
2501. Straight Line
The carrying values of tangible fixed assets are reviewed for impairment when events or GirGumstances
indicate the carrying value may not be recoverable.
kl Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid after taking account of any trade discount due.
l} Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event
that will probably result in the transfer of funds to a third paty and the amount due to settle the obligation can
be measured or estimated reliably. Creditors and provisions are nomially recognised at their settlemènt
amount after allowing for any trade discounts due.
m} Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instrumènts are initially recognised at transaction value and subsequenffy measured at their
settlement value with the exception of bank loans which are subsequently measured at the carying value plus
accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the
effective interest method.
n)Taxation
The company is a registered charity and the charitable tsx exernplions are therefore being claimed to the extent
that income andlor gains are applicable and applied to charttable purposes only. These exemptions will remain in
place as long as income and expenditure is applied to charitable purposes only.

North Belfast Alternatives Limited
Year Ended 31 March 2024
Notes to the Financial Statements (continued)
3 Income from Donations and Legacies
Unrestricted
Restricted
2024
2023
Belfast City Council
Urban Village
Other grants
Ulster University
National Lottery
Nl Altematives
Community Foundation
Alex Ferry Foundation
TWN
5,300
915
5,714
5,300
915
5,714
4.980
4,870
6,285
10,000
6.320
9,735
1,687
6,075
4,300
54.25
3,125
5,054
3,125
15,05
4 Costs of Charitable Activities by Fund Type
Unrestricted
Restricted
Total
funds
2024
Total
funds
2023
Charitsble activities
36,832
36,832
42,773
,832
,832
,773
5 Results forthe year
The results for the year has been arrived at after
charging the following..
2024
2023
Depreciation
2,490
10

North Belfast Alternatives Limited
Year Ended 31 March 2024
Notes to the Financial Statements (continued)
6 Analysis of staff costs".
No salaries or wages have been paid to employees, including the members ofthe committee. during the period.
7 Related Party Transactions
During the period North Belfast Alternatives Ltd entered into transactions with Northern Ireland Altematives
Ltd, a related paty. Amounts due to Nl Altematives Limited at the start of the year had been forgwen and
recognised in the Income and Expendtture by increasing the current year Program Costs. At the Balance sheet
date the balance owed was £Nil {2023'. £10.383}.
None of the trustees receive remuneration or other benefit from their work with the charity.
8 Tangible Fixed Assets
Fixtures
& fittings
Total
As at 1 April 2023
Additions
17,824
17,824
17,824
17,824
Depreciation
As at 1 April 2023
Charge for the year
16,832
16,832
16,832
16.832
Net Book Value
As at 31 March 2024
992
992
As at 31 March 2023
992
992
9 Creditors: amounts falling due within one year
2024
2023
Accrual
400
400
10 Analysis of movements in funds
Opening balance
Incorning
resources
Resources
expended
Transfer Total funds at
between
31 March
funds
2024
General fund
Restricted fund
22,004
9.416
(22,004)
22.004
15,054
136.832)
9,642

North Belfast Alternatives Limited
Year Ended 31 March 2024
Note5 to the Financial Statements (continued)
11 Analysis of net assets between funds
Tangible
Fixed
Assets
Net Current
Assets
Totsl
Restricted Funds
Total
992
992
8,650
8,650
9,642
9.642
12

North Belfast Alternatives Limited
Year Ended 31 March 2024
Management Information
The following pages do not form part of the statutory financial ststements
which are the subject of the independent exarninerfs report on page 5.
13

North Belfast Alternatives Limited
Year Ended 31 March 2024
Detailed Statement of Financial Activities
INCOMING RESOURCES
2024
2023
Urban Ifillage
N.1. Alternatives
Belfast City Council
NBWISP
other Grants
Community Foundation
TWN
Alex Ferry Foundation
National Lottery Community Fund
YALF- BCF Room hire
Bus hire
University of Ulster
Lantern Parade
915
4,870
9,735
4,980
2.500
2,424
2,572
6,285
1.687
4,300
6,075
6,320
700
1,300
1,843
10.000
2,800
Total Income
15,054
54,252
EXPENDITURE
CHARITABLE
ACTIVITES
Accountancy
Programme costs"
Depreciation
DonatiOnS￿ra[ninglvo1Unteer expenses
Renurates
Bank fees
Office supplies
Travel
Sundry
400
26,077
2,490
27,121
95
4,944
253
397
4,022
10,226
238
605
2,487
250
TOTAL EXPENDrruRE
36,832
42.773
NET IOUTGOING)IINCOMING RESOURCES
FOR THE YEAR
121,7781
11.479
'Programme costs have been adjusted for the removal of a related party balance of£10.383 in the year.
14