North Belfast Alternatives Limited {A company Limited by Guarantee, not having share capital) Unaudited annual report Year Ended 31 March 2025 Company No: N1049428 Charity No: XT181941 NIC103370
North Belfast Alternatives Limited Year Ended 31 March 2025 Table of Contents Page Company Information Report of the Trustees 24 Report of the Independent Examiner Statement of Financial Activities Balance Sheet Notes lo the Financial Statements 8-12
North Belfast Alternatives Limited Year Ended 31 March 2025 Company Information Trustees & Directors The Trustees who served the charity during the period were as follows.. Tom Winstone Lorraine Beard Moyra Wylie The Directors who served the charity during the period were as follows: Rev Dr Gary Mason (appointed 1 Dec 2025) Joan Totten {appointed 1 Dec 2025) Lorraine Beard (resigned 1 Dec 2025) Moyra Wylie (resigned 1 Dec 2025) Tom Winstone Secretary Moyra Wylie (resigned 1 Dec 20251 Tom Winslone (appointed 1 Dec 2025) Registered Office 254-256 Ballysillan Road Belfast BT14 6RA Independent Examiner HMCI Limited Chartered Accountants & Registered Auditors 28-30 Old Mountfield Road Omagh Co. Tyrone BT79 7BJ Registered Charity No. XT18194 NIC103370 Registered Company No. N1049428
North Belfast Alternatives Limited Year Ended 31 March 2025 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 2025. 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 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. Under the requirements of the Memorandum and Articles ofAssociation the members of the Management Committee are elected to serve for a period of one year after which they must be re-elected 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 Structures North Belfast Alternatives has a Management Committee who meet 6 times per year and are responsible for the strategic direction and policy of the charity. Al present the Committee has ten members from a variety of professional backgrounds relevant to the work of the charity. The secretary also sits on the Committee but has no voting rights. North Belfast Alternalives falls under the umbrella of Northern Ireland Alternatives Ltd. Objectives and Activities The company's objectives and principle activities are to promote a non-violent restorative community 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 within communities, and will attempt lo heal relationships in a restoralive way. Al the same time, it hopes lo raise community awareness on the issues affecting young people and adults who are deemed at risk. The main objectives and activities of the company aro: To organise within Ihe community non-violent alternatives to issues of community justice. To help and work with young people in order to resolve the problems affecting their 5ives. To direct young people away from destructive and dangerous practices and towards healthy and constructive activities. To enable young people lo personally reflect on the potentially damaging consequences of risky behaviour. To address areas ofweakness 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 2025 Report of the Trustees (continued) Achievernents and Performan¢e Our achievements and performance over the past year have included 5 communily bonding projects 131 people participating whilst 654 young people involved in youth intervention and prevention programmes such as STRIVE, alongside 1-2-1 support and family support and this was assisted by £500 from Unite The Union, Detached Youth Work and Drop in £2400 from EA. NBA provided training and support to 81 volunteerslsocial connectors who participated in organised events such as Detached Youlh Work in Ballysillan Park, Cavehill Country Park, Fun Days and Lantern Parade. NBA provided 220 people with crime prevention and community safely information sessions and heat packs, mediations and furnished 231 people with safety items such as alarms, night lights and safety cans. NBA continued to build, partnerships and share learning with 44 groups, 20 across Norlh Belfast and continued to support and deliver 1-2-1 support and mentoring and I ntroduclion 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 lo cost of living, organised Summer Interventions which included a Summer Scheme with assistance from Belfast City Council £2,571.28 and engaged young people locally. Delivery and design of other programmes such as Ballysillan Lantern Parade supported by Nl Alternatives £3203.50 and NIHE £3,183.51 and was widely attended by local communities across Ballysillan and surrounding areas. North Belfast Partnership which is made up of 4 Neighbourhood Renewal Projects across have been working together since last October 2024 until present have donated £6,300 for the different meetings and consultations attended and this enables us to fund the programes we do not receive grants for. Services North Belfast Alternatives delivers a wide range of services for the public benefit, but all of them are underpinned by the principles of restorative practice. I n essence this involve5 the healing, repair of broken relationships to the individual, family and community relationships that lead to crime, anti-social behaviour and community conflict. SeNices available include.. Intensive Youth Support (for individuals). Family Support, Victim Support, Counselling, PreventionllnteNention work with Young People, Mediation and Community Support on behalf of the Housing Executive and PSNI. Detached Youth Work, Schools Work across North Belfasl both primary and secondary schools, delivering training in restorative practices to a wide school and community base. NBA works in partnership with 4 NeighboLtrhood Renewal Partnerships alongside statutory agencies, two Family Support Hubs in North Belfast and TEO Urban Villages. 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 Ihe affairs of the charitable company and of ils financial position al the end of that period. In preparing these financial statements, the directors are required to.. select suitable accounting policies and apply them consistently. make judgements and estimates that are reasonable and prudenl., slate whether applicable accounting standards have been followed subject lo any departures disclosed and explained in the financial statemenls., and prepare the financial statements on the going concern basis unless il is inappropriate to presume that the company will continue in business. The Directors have overall responsibility for ensuring that the charity has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with
North Belfast Alternatives Limited Year Ended 31 March 2025 Report of the Trustees {continued) reasonable accuracy at any time the financial position of the charity and to enable them lo ensure that the financial slatements comply wilh 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 olher irregularilies. Directors meet 6 times per year and Northern Ireland Alternatives meet with them on a quarterly basis to oversee all requirements are being mel. statement of Disclosure of Information to Examiner So far as each of the Directors in office at the 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 laken as Directors in order lo make themselves aware of any relevant information and to establish that the examiner are aware of that information. Examiner In accordance with Article 382 of the Companies Act 2006, a resolution proposing that Hamill and Mcllwaine Chartered Accounts and Registered Auditors be appointed as examiner of the company will be put lo the Annual General Meeting. Registered office Signed by order of the trustees 254-256 Ballysillan Road Belfast BT14 6RB Tom Winstone Director Date.'0211212025
North Belfast Alternatives Limited Year Ended 31 March 2025 Independent Examiner's Report To The Members of North BelfastAlternatlves Limited We report on the accounts of the company for the year ended 31 March 2025 which are set oul on pages 6 to 12. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER As the charity trustees (and also the directors of the company for the purposes of company law} you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied ourselves that the charity is nol 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 Acl., • follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9>lbl of the Charities Act., and •slate 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 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(91(b) of the Charities Act. The examination included a review of the accounling records kept by the charity and a comparison of the accounts presented with those records. It also included consideralion of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. Our role is to stale whether any material malters have come lo our attention giving us cause to believe.. 1. That accounting records were not kept in accordance wilh 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 methods and principles of the Charities Statement of recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland., 4. That there is further information needed for a proper understanding oflhe 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 Accountanls Ireland which is one of the listed bodies. I have completed my examination and have no concerns in respect of the matters (1) to {4) listed above and, in onnection with following the Directions of the Charily Commission for Northern Ireland, I have found no matters that require drawing to your attention. Mr Rodney Hamill Bsc FCA HMCI Limited TIA Hamill Mcllwaine 28-30 Old Mountfield Road Omagh BT79 7BJ Date.. 02112125
North Belfast Alternatives Limited Year Ended 31 March 2025 statement of Financlal Activities (incorporating an income and expenditure account) Total Funds 2025 Total Funds 2024 Unrestricted Restricted Notes Income and endowments from: Donations and legacies 27,881 27,681 15,054 Total Income and endowments 27,681 27,681 15,054 Expenditure on: Charitable Activities (23,370) 123,370) 136,8321 Total Expenditure (23,3701 (23,370) 136,8321 Net income l (expenditure) for the year Transfers between funds Net movement in funds 10 4,311 4,311 (21,778) Reconclliation of funds: Total funds broughl fonNard Total Funds Carrie onhfard 9,642 3,95 9,642 13,953 31,420 9,642 All income derives from continuing activities, 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 2025 Balance Sheet as at 31 March 2025 Note 2025 2024 Fixed Assets Tangible assets Current Assets Cash at bank and in hand Debtors 992 13,953 9,050 13,953 9,050 Creditors.. amounts falling due within one year NET CURRENT ASSETS (4001 13,953 8,650 NET ASSETS 13,953 9.642 Represented by.. Unrestricted Funds 11 Restrl¢ted Fund 13,953 13,953 9,642 9,642 For Ihe year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of ils financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for: (a) ensuring Ihat the company keeps accounting records which comply with Sections 386 and 387 of Ihe Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the company as al the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. These financial statemenls were approved by the members of the committee and authorised for issue on the 2nd December 2025 and are signed on their behalf by.. Tom Winstone Company Registration Number: N1049428 Charity Registration Number.. XT181941 NIC103370 The noles on pages 8 to 12 form part of these financial statements.
North Belfast Alternatives Limited Year Ended 31 March 2025 Notes to the Financial Statements 1 COMPANY INFORMATION North Belfast Alternatives Limited is an incorporated charity registered in Northern Ireland, with ils offices located at, 254-256 Ballysillan Road, Belfast, BT19 1SH 6RA. 2 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of estimation in the preparation of the financial statements are as follows: a) Basis of preparation The financial statements have been prepared 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 U K and Republic of Ireland IFRS 102) {effective 1 January 2015) (Charities SORP (FRS 102), and the Companies Act 2006. b) Preparation of the accounts on a going concern basis Due to the level of reserves in place the trustees assess that the charity is a going concern. c) Fund Accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Designated funds comprise unreslricled funds Ihat 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 are no longer applicable. Restricted funds are funds which are to be used in accordance 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 againsl 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 restriction have been discharged or no longer apply. d) Income Recognition Policies Items of income are recognised and included in Ihe accounts when all of the following criteria are met.. The charity has entitlement to the funds., any performance conditions altached to the item of income has been met or are fully within the control of the charity. there is suff icient certainly that receipt of the income is considered probable., and the amount can be measured reliably. e) Donated services and facilities In accordance with the Charities SORP 2015 (FRS 102), the general volunteer time 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 charily; this is normally upon notification of the interest paid or payable by the Bank.
North Belfast Alternatives Limited Year Ended 31 March 2025 Notes to the Financial Statements (continued) 2 ACCOUNTING POLICIES (continued) gl Expendilure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure IS Glassified under the following activity headings.. Expenditure on charitable activities includes the promotion and development of music and activities undertaken to further the purposes of the charity and their associated support costs. h}Cash at bank and in hand Cash at bank and cash in hand includes cash and short term 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 f unctions that assist the work of the charity bul 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 capitali5ed al cost and are depreciated over their eslimated useful economic lives on a straight line basis as follows-. Asset Category: Annual Rate Fixtures & Fittings 25/0 Straight Line The carrying values of tangible fixed assets are reviewed for impairment when events or circumstances indicate the carrying value may not be recoverable. k) 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 party and the amount due lo settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement 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 inslruments. Basic financial instrumen15 are initially recognised at transaction value and subsequently measured al their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge lo expenditure is at a constant rale calculated using the effective interest method. n}Taxation The company is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income andlor gains are applicable and applied to Gharitable purposes only. These exemptions will remain in place as long as income and expenditure is applied lo charitable purposes only.
North Belfast Alternatives Limited Year Ended 31 March 2025 Notes to the Financial Statements (¢ontinued} 3 Income from Donations and Legacies Unrestricted Restricted 2025 2024 Belfast City Council U rban Village Other Grants and Donations Ashton Communily Programme Income S Scheme Lantern Parade STRIVE TWN 5,300 915 5,714 6,010 6,300 3,219 2.571 6,356 3,225 6,010 6,300 3,219 2,571 6,356 3,225 3,125 15,054 27,68 27,681 4 Costs of Charitable Activities by Fund Type Unrestricted Restricted Total funds 2025 Total funds 2024 Charitable activities 23,370 23,370 36,832 23,370 23, 36,832 6 Results for the year The results for the year has been arrived al after Gharging the following.. 2025 2024 Depreciation 992
North Belfast Alternatives Limited Year Ended 31 March 2025 Notes to the Financial Statements (continued) 6 Analysis of staff costs: No salaries or wages have been paid to employees, including the members of the committee {see note 6). None ofthe trustees receive remuneration or other benefit from theirwork with the charity. 7 Related Party Transactions During the period Greater Shankill Allernalives Ltd received funds from Northern Ireland Alternatives Ltd, a related party, to fund a range of projects. In addition, the staff who delivered these projects are paid directly by Nl Alternative5. Nl Alternatives also pays for certain administrative costs for the company. 8Tangible Fixed Assets Fixtures & fittings Total As at 1 April 2024 Additions 17,824 17,824 17,824 17,824 Depreciation As at 1 April 2024 Charge for the year 16,832 992 17,824 16,832 992 17,824 Net Book Value As at 31 March 2025 As at 31 March 2024 992 992 9 Creditors: amounts falling due within one year 2025 2024 Accrual 400 400 10 Analysis of movements in funds Opening balance Incoming resources Resources expended Transfer Total funds at between 31 Mar¢h funds 2025 General fund Restricted fund 9,642 9,642 27,681 123,370) ,3701 13,953
North Belfast Alternatives LSmlted Year Ended 31 March 2025 Notes to the Financial Statements (continued) 11 Analysis of net assets between funds Tangible Fixed Assets Net Current Assets Total Restricted Funds Total 13,953 13,953 13,953 13,953 12
North Belfast Alternatives Limited Year Ended 31 March 2025 Management Information The following pages do not form part of the statutory financial statements which are the subject of the independent examiner's report on page S. 13
North Belfast Alternatives Limited Year Ended 31 March 2025 Detailed Statement of Financial Activities INCOMING RESOURCES 2025 2024 U rban Village Ashton Communily Belfast City CounGiI NBWISP Olher Grants STRIVE TWN S Scheme Room hire Bus hire Programme Income Lantern Parade 915 6.300 2,500 2,424 2,572 2,100 3,225 700 2,571 945 2,965 3,219 6,356 1,300 1,843 2,800 Total Income 27,681 15,054 EXPENDITURE CHARITABLE ACTIVITES Programme costs Donations raininglvolunteer expenses Depreciation Renurates Bank fees Office supplies Travel 15,103 27,121 95 992 2,344 195 537 4,199 4,944 253 397 4,022 TOTAL EXPENDITURE 23,370 36,832 NET INCOMINGI(OUTGOING) RESOURCES FOR THE YEAR 4,311 121,778) 14