Charity Registration No. NIC103529 Company Registration No. N1048046 (Northem Ireland) NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr W Hutchinson Ms Justine Browne Mr Gerard Burns Ms Bernadette Caughey Ms Sharon Longman Mr Mick McAtavey Ms Marie McKeown Ms Mary Murphy Ms Mary Watson Ms Heather Wilson Ms Liza Wilkinson Ms Fiona Molloy Charity number NIC103529 Company number N1048046 Registered office 206 Duncairn Gardens Belfast Co. Antrim Northern Ireland BT15 2GN Independent examiner FPM Accountants Limited 1 3 Arthur Street Belfast Co. Antrim Northern Ireland BT1 4GA Key Management Personnel Julie Jamieson Fionnuala Dunleavy (Manager) (Finance Manager) NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP CONTENTS Page Trustee5' report Independent examiner's report Statement of financial activities 10 Balance sheet ststement of cash flows 13 Notes to the financial ststements 14-24 NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 3 7 MARCH 2023 The trustees present their report and financial statements for the year ended 31 March 2023. The accounts have been prepared in accordance with the accounting policie5 set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and "Accounting arKI Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their a￿Ount$ in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)° {as amended for accounting periods commencing from 1 January 2019) IMPACT OF COVID 19 New Lodge Duncairn Community Health Partnership alongside many community and voluntary sector colleagues are continuing to manage the impact that COVID 19 has had on the vulnerable people which whom they work. The development of blended working approaches has allowed the organisation to manage workloads with regard to in-person, groups, online and telephone provision. Furthemiore, these approaches enable flexibility ensuring that the office remains open to the public and that crucial targets are met in a timely manner. As schools and community buildings open their doors again the availability of our seNices can once again be realized across North Belfast. The funding situation has been steady over the reporting period enabling monies to hit the ground to addres5 food poverty, digital exclusion, and social i501ation through the provision of after schools, mentoring and family support in conjunction with more generalised health promotion activity. These remain areas in which New Lodge Duncairn Community Health Partnership were able to utilize fully to ensure that vulnerable people and families were supported. STRUCTURE, GOVERNANCE AND MANAGEMENT The Management Team of New Lodge Duncairn Community Health Partnership has met regularly over the reporting period to pursue rigorously their responsibility for the overall direction and control of the organisation's financial stewardship and community led initiatives. Running alongside this Trustees have also embarked on a continuous review of the developments and activities of the Digital Transformation project designed to secure the organisational sustainability. Over the reporting period the Trustees have continued with their robust review and renewal of risk assessment and governance policies. The day-to-day management of New Lodge Duncairn Community Health Partnership is led by the manager with authority delegated by the board of trustees. In relation to the organisations overall financial control procedures, the charity has in place a comprehensive action plan supplemented by an annual budget approved by the Board of Trustees. Action results are reported against the budget on a bi-monthly basis and projections to year end are reviewed by senior management and the Board of Trustees at an appropriate point of their meeting cycle. The charity's day-to-day financial processes are governed by the financial regulations outlined in the Financial Policy and Procedures document which is reviewed every 2 years and approved by the Board. The financial policy and procedures are then monitored by the Management Team and implemented by the nominated staff member during the day-to-day operations of the organisation. NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Objectives and Activities To promote the benefit of the inhabitants of north Belfast {the "area of benefit"), but particularfy the New Lodge and Duncairn areas, without distinction of sex, sexual orientation, age, race, ethnicity, or political, religious, or other opinion by associating with the statutory authorities, voluntary and community organisations and inhabitants in a common effort to: a. Advance health by engaging in health prevention programmes and capacity building, improving self-management skills, and providin9 health development information. b. Advance education and training and raise awareness of health issues c. Relieve those in need by reason of youth, age, ill health, disability or other disadvantage d. Promote such other charitable purposes as may from time to time be determined. ACHIEVEMENTS AND PERFORMANCE New Lodge Duncairn Community Health Partnership is one of a growing Healthy Living Centre Allianc¢ currently with 29 members across the region. Healthy Living Centres Ihereafter referred to as HLCsl are tasked with translating high level government policies into accessible and practical community-based initiatives. HLCS, work across four key health pillars: Emotional Health & Wellbeing Sedentary Lifestyles Alcohol & Drug Misuse Smoking Cessation The Public Health Agency IPHAI continues to commission core staff services therefore the Charity rnust conform to external social policy determinants on health promotion and prevention. The PHA has challenged HLCS, to focus their activities on key risk factors which can lead to the development of chronic corditions. HLCS, address key health inequalities within their own localities, applying skills, experience and ￿qUired knowledge to strengthen commonalities and promote best practice across the region. The approach to these and other areas of health impravement is based on achieving high standards in prevention, self-care, and health restoration within a context of social disadvantage. NLDCHP facilitate several projects designed to address the prevalent health inequalities in North Belfast these include.. Tier 2 Family Support services alongside parenting programmes Children's resilience and confidence building programmes in both statutory and community settings Belfast Area Outcomes Group- Tier 2 mentoring, home visitation & after school seNices for children aged 5-12 years with/awaiting an ASD/ADHD or challenging behaviour diagnosis Community Food Initiative 2022-24- promoting healthy eatin9 and cooking skills in low-income families with children up to 12 years. In addition, other food programs have been rolled out in accordance with other COVID contracts such as Transform your Trolley, Belfast Warm, Well Connected a HLC Alliance initiative in conjunction with Department of Communities and Loughvie Community Action Partnership. Older people's programmes- appropriate nutritional information and physical activity to mitigate the impact of COVID 19 and enforced sedentary lifestyles during lockdowns. Health events for all ages- supporting community partners to promote healthy living NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 New Lodge Duncairn Community Health Partnership works in both fomial and informal partnerships with community, voluntary and statutory partners across North Belfast. This partnership approach ensures innovatwe, accessible, and responsive cross Sectoral seTvices right in the heart of local communities. Staff within the organisation actively participate in the following partnerships- Belfast Area Outcomes Group- North Belfast Community Rep & Locality Planning Chair Carezone- Steering Group representative Community Food Initiative- retained Belfast Trust Lead ft)r second consecutNe tender 2022-24 HLC Alliance Food & Nutrition Regional Subgroup HLC Pain Support Steering Group HLC Mentsl Health Champions Belfast HLC Network- Vice Chair North Belfast Health & Wellbeing Forum- Chair North Belfast Locality Planning Group- Chair Smile Surestart Management Team Upper & Lower North 6elfast Famity Support Hubs- core members With over 2321 hours of direct community delivery over the last 12 months it's clear that New Lod Duncaim Community Health Partnership remains to the fore of health preventative and promotional activity through the delivery of 200 community health programmes supporting 3408 participants over 14588 attendances. , >b22-t9 cumulative ui'es ramffles 189 02 220 189 200 1107 Partici endances ants 5345 102 3257 3469 3408 24829 17227 11570 10661 16032 14588 87345 1503 2101 4251 5154 2321 15330 NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 As a rolling comparison with previous year& 2022-23 New Lodge Duncairn Community Health Partnership has seen.. An increase in programme delivery [5.5%] A Small decrease of 2% in participant levels. 9% decrease of in attendance figures. These figures illustrate both a return to pre covid figures, when the majority of programmes were face to face. whilst also acknowledging the changing nature of the programmes now in delivery, The table illustrates the ease with which the upgrade to Microsoft 365 in 2020 has made to the recording and allocation of hours spent on direct delivery. The 5-year cumulative figures illustrate the impact and strength of community-based inteNentions provided by New Lodge Duncairn Community Health Partnership. These achievements are more impactful when it is compared against the human resources of the organisation, a small staff team of 4, supplemented by a 6 strong sessional team ably supported and directed by a formidable Management Team. The organisation has programme funding of approximately £86,119 for 2023-24 and using delivery figures from 2022-23, outlined above, the social gain value of £25.00 for each attendance can be applied to the work undertaken in comparison to NHS costs for: GP visit £30 Outpatients, appointment Emergency department visit £100 £419 Of course, the level of service provided is not clinical in nature nor is it suggested that we are comparing like with like but, rather a more community led holistic approach which invests time and provides support to explore the underlying symptoms as well presenting needs. In adhering to this community-based assets approach NLDCHP seeks to complement the clinical role of primary services, in the hope of providing the level of support necessary to meet and address need and prevent ongoing long term condition management. On a positive sustainability note New Lodge Duncairn Community Health Partnership have been able to secure funding streams i n direct relation to gaps identified in strategic planning proces5es'. Awards for All- children's resilience programmes DOH Carers Support Fund ICFNII to develop the Carer Support Partnership in conjunction with 174 Trust Disability Projects Dormant Accounts Digital Transformation Project The work activity outlined above ably demonstrates that New Lodge Duncairn Community Health Partnership continues to uphold the ethos of a community health development organisation and all service delivery is underpinned by community development principles and values. We are cognizant that community development practice occurs against a backdrop of continual change both positive and negative for individuals and communities- so through programme delivery we try to ensure that we are responding to community articulated need. New Lodge Duncairn Community Health Partnership is clear that its body of work is firmly fixed in early inteNentions, preventative and health promotion initiatives- understanding clearly that building trust and positive relationships with service users best enables meaningful community empowerment. Often this essential work isn't articulated or measured yet is intrinsic to working practice. NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 FINANCIAL REVIEW The ststement of financial activities (SOFA} and the balance sheet illustrate the financial position for the charitable company. This year the results of the charity show a net decrease in fijnds of £41,013 over the previous year, which is largely reflective of the movement in restricted funds brought forward, This outcome was in line with predictions from the financial forecasts given to the trustees throughout the financial year. During the period, the incoming resources of the charity decreased from £337,134 in 2022 to £310.449 in 2023, a decrease of 8%. Total resources expended decreased by 7% between 2022-2023, these percentages can partly be explained by decreasing funding streams and thereby expenditure decreased. Governance costs have decreased slightly from £11,355 in 2022 to £8,214 in 2023, amounting overall to 3% of income. Overall, the SOFA highlights that the results for the year have led to an increase in general funds to the charity of £13,163, so that they stood at £25,229 at the end of the year. General ￿ndS therefore represent 8% of incoming resources from continuing activities. Financial forecasting had been previously implemented to ensure that steady increases to the general fund reserves continue to be made despite the difficLIt economic climate that pertains. RESERVES POLICY New Lodge Duncairn Community Health Partnership has established a policy whereby unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 13 and 26 weeks of expenditure. Budgeted expenditure for 2023-24 is £249,250 therefore the target is to have between £62,312 and £124,625 in general funds. The reserves are needed to meet the working capital requirements of the charity and the trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. The present level of unrestricted liquid reseNes available to the charity of £25,229 represents approximately 5 weeks, which is below the lower target level. The strategy is to continue to build reserves through planned operating surpluses but given the present economic difficulties the trustees are aware that there is a body of work to be done in this respect NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2023 RISK ASSESSMENT The board has an established programme of risk management and mitigation which includes ownership of these risks by the Manager, providing assurances to the trustees that the major risks which have be identified have been reviewed and that systems and controls are in place to mitigate them. Risks are reviewed across board. operational and project activities at bi-monthly meetings. Identified risks are evaluated, including mitigating activity, and planned future action. These risks are prioritised and major risks to which the charity is exposed are determined and reported regularly to the trustees. In this way the trustees are satisfied that the risk management strategy is appropriate to the charity, and they have gained assurances regarding the effectiveness of the risk managernent processes adopted. The ongoing risk assessment measures will ensure that our responsibilities towards staff, funders and the service users are carried out to ensure the safety of all as far a5 Possible whilst observing COVID 19 guidelines. VOLUNTEERS The community health partnership acknowledges with grateful thanks the support of volunteers who have contributed to the work of the charity. Most of the voluntary activity within NLDCHP is through membership of governance committees. The community health partnership is indebted to each volunteer for their support and remains committed to their continuous SUPPOXt and skills development. EMPLOYEES Upholding equality and diversity are key priorities for New Lodge Duncairn Community Health Partnership. Notwithstanding current high staff retention levels the organisation believes it is important to have an ethically diverse workforce reflecting the communities it serve5. New Lodge Duncairn Community Health Partnership promotes best practice in the recruitment and retention of staff. New Lodge Duncairn Community Health Partnership continues to maintain its policy of being an equal opportunities employer and strives to give full and fair consideration to 3113pplication5 of employment, training, and promotlDn irrespective of disability, race, gender, colour, age or sexual orientation. EMPLOYEE INVOLVEMENT Regular meetings with staff are held to provide employees with information on matters which may be of concern to them as employees, to consult with them so their voices are heard before making decisions that may affect their interests and to promote a common awareness on the part of all employees of the financial and economic factors affecting the performance of the charity. PLANS FOR FUTURE PERIODS The Trustee5 have completed a review of their successful Strategic Plan for 2020-23, which realized the following achievements: Organisational re-brand to Reachout Healthy Living Centre Digital Transformation Project The Family Support Holistic Care Pathway Carers Support Partnership with 174 Trust Work on the forthcoming strategic plan for 2023-26 is underway and the focus for the future is listed below: Our eth05 - led by the communities in which we work Continue to build on our community links and develop our role as leaders, innovators and influencers Recognise and celebrate our achievements community sector Staff wellbeing at the centre of what we do Sustain and consolidate funding streams Innovate - consider different ways of doing things, eg, income generation Plan for and be responsive to emerging needs of the future, eg. carers support pilot promote and share our learning with others in the NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 The trustees will achieve these aims by continuing to deliver against the New Lodge Duncairn Community Health Partnership Strategic Plan 2023-26. RESPONSIBILITIES OF THE TRUSTEES The Trustees (who are also the directors of New Lodge Duncairn Community Health Partnership for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the Trustees to prepare financial statements for each financial year. Under the law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under compary law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affair5 Of the charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements the trustees are required to.. select suitsble accounting policies and apply them consistently obseNe the methods and principles in the Charities SORP make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures and explained in the financial statements prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping adequate records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Trustees are aware: there is no relevant information of which the charitable company's independent examiner is unaware; and The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information. Registered office.. 206 Duncairn Gardens Belfast BT15 2GN Sig Mr W Hutchinson {Chairperson 1.111.13 NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP I report to the trustees on rny examination of the financial statements of New Lodge and Duncairn Health Partnership (the charity) for the year ended 31 March 2023. Responsibilities and basis of report As the trustees of the charity (and a150 Its directors for the purposes of company law) you are r&ponsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial statements of the charity are not required to be audit￿ under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements carried out under section 65 of the Charities Act 2008 (the 2008 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 65 of the 2008 Act. Independent examiner's Statement Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 65 of the 2008 Act. I confirm that l am qualified to undertake the examination because l am a member of , which is one of the listed bodies. I haye completed my examination. I confirm that no matters have come to my attention in Connecti￿ with the examination giving me cause to believe that in any material respect: accounting record5 were not kept in respect of the charity as required by section 386 of the 2006 Act; or the financial statements do not accord with those records; or the financial statement5 do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination,. or NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Lowry Gra t FCCA FPM Accountants Limited Chartered Accountants ststutory Auditors 1 3 Arthur Street Belfast Co. Antrim BT14GA Northern Ireland NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 37 MARCH 2023 Unrestricted Restricted funds funds 2023 2023 Totsl Unrestricted funds 2022 Restricted funds 2022 Total 2023 2022 Notes Income from: Donations and legacies Charitable activities 130,595 49,997 130,595 179,854 115,715 9,732 115,715 221,419 129,857 211,687 Total income 180,592 129,857 310,449 125,447 211,687 337,134 enditure on: Charitable activities 167,429 184,033 351,462 168,521 208.749 377,270 Gross transfers between funds Net income/(expenditure) for the year/ Net movement in funds 12,714 (12,714) 13,163 (54,176> (41,013) {30,360) 19,776) (40,1361 Fund balances at 1 April 2022 12,066 113,723 125,789 42,426 123,499 165,925 Fund balances at 31 March 2023 25,229 59,547 84,776 12,066 113,723 125,789 The statement of financial activities includes all gains and losses recogni5ed in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 10- NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP BALANCE SHEET AS A T 31 MARCH 2023 2023 2022 Notes Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand 1,470 2,027 10 3,894 92,909 3,725 126,622 96,803 130,347 Creditors: amounts falling due wlthin one year 11 (13,497) 16,585) Net current assets 83,306 123,762 Totsl assets less current Ilabllltles 84,776 125,789 Income funds Restricted funds Unrestricted funds 12 59,547 25,229 113,723 12,066 84,776 125,789 11 NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP BALANCE SHEET (CONTINUED) ASA T31 MARCH 2023 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts. The dire(tOTS acknowledge their TespoThsibilities for ensurin9 that the charity keeps accountin9 records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resourc￿ and application of ￿sOUrces, including its income and expenditure, for the 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. The members have not required the company to obtain an audit of its financial statements for the ￿ar in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. Mr W Hutchinson Trustee Company Registration No. N1048046 12- NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Notes Cash flows from operatlng activltle5 Cash absorbed by operations 15 (33,713) (29,418) Net cash used in investing activities Net cash used In flnanclng actlvlties Net decrease In cash and cash equNalents (33,713) (29,418) Cash and cash equivalents at beginning of year 126,622 156.040 Cash and cash equlvalents at end of year 92,909 126,622 13- NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting polioes Charity infonnation New Lodge and Duncairn Health Partnership is a private company limited by guarantee incorporated in Northern Ireland. The regisrered office is 206 Duncairn Gardens, Belfast, Co. Antrim, BT15 2GN, Northern Ireland. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's Igoverning documentl, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" The charity is a Public Benefit Entity as defined by FRS 102. The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Incoming resources Income is recognised when the charity 15 legally entitled to it after any performance condition5 have been met, the amounts can be measured reliably, and it Is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at Ihe time of the donation. 1.5 Resources expended 14- NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 3 7 MARCH 2023 Accounting policies (Continued) Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third paty, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Expenditure on charitable activities and attivities undertaken to further the purposes of the charity and their associated support costs; Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 1.6 Tangible flxed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation 15 recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Fixtures and fittings Equipment 25% Reducing Balance 25% Reducing Balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/{expenditure) for the year. 1.7 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the eKtent of the impairment loss (if any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts we shown within borrowings in current liabilities. 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of it5 financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the contractual provisions of the instrument. Financial assets and l labilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 15- NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Continued) Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price ancl subsequently measured at amortised c05t using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity'5 contractual obligations expire or are discharged or ancelled. 1.10 Employee benefits The cost of any unused holiday eT)titlement is recognised in the period in which the employee's seNices are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an en7ployee or to prov¢de termination benefits. 1.11 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 16- NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2023 Critical accounting estimates and judgements In the application of the charity's accounting policies, the trustee5 are required to make judgements, estimates and assumptions about the carrying amount of a55ets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Donations and lègacies Unrestrictsd Unrestricted fvnds funds 2023 2022 Donations and gifts 130,595 115,715 Donations and gifts Public Health Agency Misc Income 123,157 7,438 115,425 290 130,595 115,715 17- NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Charitable activities Unrestrirted Income 2023 Restricted Income 2023 Total Unfestricted 2023 Income Restricted Income 2Q22 Total 2022 2022 Performance related grants 49,997 129,857 179,854 9,732 211,687 221,419 Analysis by fund Unrestricted funds Restricted funds 49,997 49,997 129.857 9,732 9,732 211,687 129,857 211,687 49,997 129,857 179,854 9,732 211,687 221,419 Perforniance related grants HLC National Lottery Dormant Erasmu5 CFNI Belfast Health & Social Care Trust - CHAT Belfast Health & Social Care Trust - BAOG Belfast City Council Awards for All CLEAR SECAD Other 2,800 9,990 39.486 45.045 2,800 52,088 39,486 45,045 2,000 2,000 42,098 169,072 169,072 3,652 3,652 3,652 3.652 12,554 2,834 2,585 4,973 7,710 1,880 12,554 2,834 2,585 4,973 7,710 6,127 9,433 9,433 7,661 23,521 7,661 29,601 4,247 6,080 49,997 129,857 179,854 9,732 211,687 221,419 18- NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Charitable activitles Unrestrirted Restricted Total 2023 Totsl 2022 2023 2023 Stsff costs Programme Expenses 82,866 27,719 36,253 147,780 119,119 175,499 T36,725 172,020 110,585 184,033 294,618 308,745 Share of support costs (see note 6) Share of governance costs (see note 6) 48,630 8,214 48,630 8,214 57,170 11,35S 167,429 184,033 351,462 377.270 Analysis by fund Unrestricted funds Restricted funds 167,429 167,429 184,033 168,521 208,749 184,033 167,429 184,033 351,462 3TT,270 For the year ended 31 March 2022 Unrestricted funds Restricted funds 168,521 168,521 208,749 208,749 168,521 208,749 377,270 19- NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Support costs Support Governance costs costs 2023 Support Governance costs costs 2022 Stsff costs Depreciation and Amortisation Light & Heat Insurance Sundry Expenses Motor & Travel Telephone Office Expenses 40,159 40,159 48,031 48,031 557 1,686 3,637 229 95 849 1,418 557 1,686 3,637 229 95 676 1,241 2,829 85 676 1,241 2,829 85 2,201 2,107 2,201 2,107 1,418 Accountancy fees Legal and professional Evaluation 4,339 9S 3,780 4,339 95 3,780 3,838 1,494 6,023 3,838 1,494 6,023 48,630 8,214 56,844 57,170 11,355 68,525 Analysed between Charitable activities 48,630 8,214 56,844 57,170 11,355 68,525 Governance costs includes payments to the independent examiners of £2,160 {2022: £2700). Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Employees The average monthly number of employees during the year was; 2023 Number 2022 Number Employment costs 2023 2022 Wages and salaries Social security costs Other Pension Costs 104,530 39,636 15,112 138,191 14,632 14,847 159,278 184,756 No employee received remuneration of more than £60,000 during the year. The key management personnel of the charity comprises the Trustees, Project Manager and Finance Manager. The employee benefits of the key management personnel of the charity were £100,280. Tanglble fixed assets Flxtures and flttings Equipment Totsl Cost At 1 April 2022 6,465 23,999 30,464 At 31 March 2023 6,465 23,999 30,464 Depreciation and impairment At 1 April 2022 Depreciation charged in the year 6,465 21,972 557 28,437 557 At 31 March 2023 6,465 22,529 28,994 Carrying amount At 31 March 2023 1,470 1,470 At 31 March 2022 2,027 2,027 21- NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 10 Debtors 2023 2022 Amounts falling due wlthln one year Other debtors Prepayments 1,954 1,940 2,150 1,575 3,894 3,725 11 Creditors: amounts falling due within one year 2023 2022 Notes Deferred income Other creditors Accruals 2,544 8,793 2,160 3,885 2,700 13,497 6,585 P- in O tD O m Ln Ln rnj (Y* 40 0 0￿0 Oi ¢J m Tr- rri ID ¢> ro Ln- ui rr> rri ZuumwUIUUmcoaEn<