Charity Reglstratlon No. NIC103529 Company Registratlon No. N1048046 {Northem Ireland) NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr W Hutchinson Ms Justine Browne Ms Bernadette Caughey Ms Sharon Longman Ms Marie McKeown Ms Mary Murphy Ms Mary Watson Charfty number NIC103529 Company number N1048046 Registered office 206 Duncairn Gardens Belfast Co. Antrim Northem Ireland BT15 2GN Independent examiner AAB Group Accountsnts 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 Trustees, report Independent examinerts report 10- 11 ststement of financial activities 12 Balance sheet 13 Statement of cash flows 14 Note5 to the financial statements 15-26
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statements for the year ended 31 March 2024. The accounts have been prepared in accordance with the accounting policies Set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charttie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" las amended for accounting periods commencing from l January 2019). STRUCTURE. GOVERNANCE AND MANAGEMENT The Management Team of New Lodge Duncairn Community Health Partnership has met regulady 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 Digltal Transformation project designed to secure organisational sustainability. Over the reporting period the Trustees have continued with their robust review and renewal of risk a55essment 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 Trustes 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 irnplemented by the nominated staff member during the day-to-day operation5 of the organisation.
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORn (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2024 oBJEIVEs AND ACTIVITIES To promote the benefit of the inhabitants of north Belfast (the "area of benefit.), but particularly the New Lodge and Duncairn area5, Wlthout distinction of sex, sexual orientation, age, race, ethnicity, or Frjlitical, religious, or other opinion by associating with the statutory authorities, voluntary and community organisations and inhabitants in a common effort to- Advance health by engaging in health prevention programmes and capacity building, improving self- management skills, and providing 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 another disadvantage. d. Promote such other charitsble 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 Alliancq currently with 29 members across the region. Healthy Living Centre's Ihereafter referred lo 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 must 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 conditions. 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 improvernent is based on achieving high standards in prevention, self-care, and health restoration within a context of social disadvantage.
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Belfast HLC Network is made up of 9 HLC'S across the city which comes together on a bi- monthly basis with invited guests, information and explore collaborative opportunities. Reachout HLC Manager has Eten chairing this netsvork since January 2024 and has been working on an Impact Report 2023-24 for the Belfast HLC Network and has recorded: 3269 community-based programmes delivered across the city. 34646 participants across 6 key health themes. Comprising of 28 different programme types. The PHA investment in the majority of the HLC'S o* upwards of £1million has enabled a further leverage of £2.2 million enabling a £3 million spend across the city addressing health inequalities. NLDCHP facilitste several projects designed to address the prevalent health inequalities in North Belfast, these include.. Belfast Area Outcomes Group- Tier 2 mentoring, home visitation & after school services for children aged 5-12 years withlawaiting an ASD/ADHD or challenging behaviour diagnosis. Children's resilience and confidence building pro9rammes in both statutory and community 5etting5. Community Food Initiative 2022-24- promoting healthy eating and cooking skills in low-income families with children up to 12 year5. Other nutritional programmes include Food Values and Cook Itl Health event5 for all ages- supporting comrnunity partners to promote healthy living. Monthly Menopause Café has been established and an ad hoc 'Don't Sweat Itl" programme has been delivered in partnership with Challenge Training Studio. Older people's programmes- appropriate nutritional information and physical activity to mitigate the impact of COVID 19 and enforced sedentsry lifestyles during lockdowns. Pilates class Ifreel which meets weekly throughout the year. Tier 2 Family & Carer Support services alongside parentinglcarers programmes Health & Wellbeing,. Nutrition, Physical activity themes. covering Emotional
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORD (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 New Lodge Duncairn Community Health Partnership works in both formal and informal partnerships with community, voluntary and statutory partners across North Belfast. This partnership approach ensures innovative, accessible, and responsive cross sectoral services 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- Belfast Trust Lead for second consecutive tender 2022-24 HLC Alliance Food & Nutrition Regional Subgroup HLC Pain Support Steering Group HLC Mental Health Champions Belfast HLC Network-chair North Belfast Health & Wellbeing Forum- Chair North Belfast Locality Planning Group- Chair Smile Surestart Management Team Upper & Lower North Belfast Family Support Hubs- core members With over 1462 hours of direct community delivery over the last 12 months it's clear that New Lodge Duncairn Comrnunity Health Partnership remains to the fore of health preventstive and promotional activity through the delivery of 200 community health programmes sUPPOrting 3408 participants over 16575 attendances. armulative rammes 189 5345 202 4102 11570 2101 220 3257 189 200 200 1107 3469 3408 3511 24829 ttendances 17227 1503 10661 16032 5154 14588 2321 16575 87345 15330 4251 1462
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 As a rolling comparison with previous years, 2023-24 New Lodge Duncaim Community Health Partnership has seen.. Programme delivery levels have remained on a par with previous years. Our participar)ts figures have continued to level out over the COVID 19 recovery phase although thw are still slightly lower that pre covid days. 13% increasè in attendance figures set against 2022-23- and significantly this equates to pre Covid 19 figures recorded for 2018-19. These figures acknowledge the changin9 nature of the programmes now in delivery, more participants are engaging over a longer period. The 6-year cumulative figures illustrate the impact and strength of community- based intetventions provided by New Lodge Duncairn Community Health Partnership. These achievement5 are more impactful when it is compared against the human resources of the organisation, small staff team of 4, supplernented by a 6 strong sessional team ably supported and directed by formidable Management Team. The organisation has programme fijnding of approxirnately £96,000 foi 2024-25 and using delivery figures from 2023-24, outlined above, the social gain value of £27.34 for each attendance can be applied to the work undertaken in comparison to NHS costs for.. GP vislt £30 Outpatients, appointment Emergency deportment visit Of course, the level of service provided 15 not clinical in nature nor 15 It suggested that we compare it with like bu( rather a more community led holistic approach which invests time and provides support to explore the underfying symptoms as well presenting needs. In adhering to this community-ba5ed assets approach NLDCHP seeks to complement the clinical role of primary services, in the hope of providing the level of support necessary to rneet and address need and prevent ongoing long temi condition management. £100 £419 On a positive sustainability note New Lodge Duncairn Community Health Partnership have been able to secure funding streams in direct relation to gaps identified in Strategic planning processe5'. CLEAR Menopause Cafe & physical exercise PHA slippage funding for Older People's programming National Lottery Cornmunity Fund Awards for All Menopause programming Communities in Transition funded for health & wellbeing programmes The work activity Outlined above ably demonstrates that New Lodge Duncairn Community Health Partnership continues to uphold the ethos of a community health developfflent organi5ation, and all service delivery is underpinned by community development principles and values. We are cognizant that community developnknt 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 interyention5, 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 fHE YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW The ststement of financial activities {SOFAI and the balance sheet illustrate the financial positk)n for the charitable company. This year the results of the charity show a net decrease in funds of £27,385 over the previous year, which is largely reflective of long-standing funding awards coming to an end. 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 £310,449 in 2023 to £291,771 in 2024, decrease of 6%. Total resources expended decreased by 9% betsveen 2023-2024, these percentages can partly be explained by decreasing funding streams and thereby expenditure. Governance costs have decreased from £8,214 in 2023 to £3,455 in 2024, amounting overall to 1% of income. Overall, the 50FA highlights that the results for the year have led to a decrease in general funds to the charity of £4,584, so that they stood at £20,64S at the end of the year. Financial forecasting was impleme)ted in 2020-21 to ensure that steady increases to the general fund reseNes continue to be made despite the difficult 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 2024-25 is £449,130 therefore the target is to have between £112,282 and £224,565 in general fund5. The reserves are needed to meet the working capital requirements of the charity and the trustee5 are confident that at this level they would be able to continue the current attivities of the charity in the event of a significant drop in funding. The present level of unrestricted liquid reserves available to the charity of £20,645 represents approximately 4 weeks, which is below the lower target level. The strategy is to continue to build reseNes 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. The strategy for the incoming year is to review the current level of reserves noted in the reserves policy. In this way the Trustee5 can ascertain an appropriate reserve level for a small charity operating in a climate of economic drfficulties. The results of this review will be outlined in the Trustees Report for 2024-25.
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2024 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 bel 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 whith 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 assurance regarding the effectiveness of the risk management processes adopted. The ongoing risk assessment measures will ensure that our responsibilities towards staff, funders and the service users are carried out to ensvre the safety of all as far as possible. More recently the Trustees have appointed Peninsula Business Services for Human Resources for a year-long contract to offer support on legal issues and health & wellbeing support for staff members. VOLUNTEERS The community health partnership acknowledges with grateful thanks the support of volunteer5 who have contributed to the work of the charity. Most of the voluntary activity within NLDCHP 15 through membership of govemance committees. The community health partnership is indebted to each volunteer for their SUort and mains committed to their continuous support and skills development. EMPLOYEES Upholding equality and diversity are key priorities for New Lodge Duncaim Community Health Partnership. Notwithstanding current high staff retention levels the organisation believes it is important to have an ethnically diverse workforce reflecting the communities it serves. New Lodge Duncairn Community Health Partnership promotes best practice in the recruitment and retention of staff. The New Lodge Duncaim Community Health Partnership continues to maintain it5 policy of being an equal opportunities employer and strives to give full and fair consideration to all application5 of employment, training, and promotion 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 awarene on the part of all employees of the financial and economic factors affecting the performance of the charity.
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 PLANS FOR FUTURE PERIODS Work on the forthcomin strate ic lan for 2024-27 is underwa and the focus for the future is listed below.. Strategic objectives 2024-27 Supporting objectives How will we measure succe55? Ensure that everything we do represents value for money, to be proactive and flexible our application for funding, and work in a way that is financially sustainable in both the short and long term, maintaining good governance in all the we Annual Fundraisirbg plan for programmes Core cost plans staff & seNices. Funding secured for all aspects of programming includirbg children & young people, older people,. families; carers,. nutrition,. physical activity,. stop smoking to rneet targets. Accurate reporting & impact measurement. Plans enabling Specific responses to community identified need. Maintain improve achievements to date To build on the success o the Digital Transformation project, embedding systems and proce$5es to deliver greater quality, capacity, and connectivity. Time for implementation & training- sta & sessional workers. Appoint DTP Champions to drive the System implementation for a 12- 24-month period beyond current funding. Aiming for paperless office by 2027 . Continued development of social media and website rofiles Robust project wide evaluation processes. Improved impact measurement with DTP tools. To build community capacity by developing and delivering services that address local health issues, enhance opportunities, and support our community Review of evaluation tools to ensure fitness fo purpose. Staff learning groups for measurement. Production of case studiès & best ractice exam les 5UPPOrt impact Lived experience driving services feedback mechanisms to decision making tables o demonstrate leadershiF' influencing and lobbying stakeholder5, developing strategic partnerships, and showcasing best prartice within the Sector be an employer whc, role-models best prattice. in supporting and developing our own staff, 50 that they can best deliver for the community we setve. Staff team to identify partnerships and collaborations for exploration. Staff encouraged to participate in relevant partnership5 & collaborations. Participation & Training part of Continued Professional Development Set & meet a partnership target across staff team Blended Working Policy approved to December 2024. Staff retention. raining uptake. Training opportunities circulated regularly. Regular opportunitie5 supeNision Support 8L supervision and consideration of additional thera eutic su ort The trustees will achieve these aims by continuing to deliver against the New Lodge Duncairn COMMlty Health Partnership Strategic Plan 2024-27
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 RESPONSIBILITIES OF THE TRUSTEES The Trustees {who are also the directors of the New Lodge Duncairn Community Health Partnership fcy the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial 5tatemenls in accordance with applicable law and regulations. Company law requi5 the Trustees to prepare financial statements for each financial year. Under the law the Trustees have electÈd to prepare the financial statements in accordance with United Kingdom General Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company 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 affairs 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 suitable accounting policles and apply them conslstently. observe the methods and principles in the Charities SORP,. • make judgements and accounting e5timate5 that are reasonable and pruden¢ state whether applicable UK Accounting Standards have been followed. subjert to any material dePartuS and explained in the financial statements and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are SPOnsible for keeping adequate records that are sufficient to show and exploin the choritsble companys transattions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure thal the financi31 statements comply with the CompleS Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for tsking reasonable step5 for the prevention and detection of fraud and other irregularitles. In $0 far as the Trustees are aware: There Is no relevant audlt informatlon of which the charitsble companls auditor Is unaware.. and The trustees have taken all step5 that they oughi to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. Regislered office: 206 Duncairn Gardens Belfast 8T15 2GN The trustees. report was approved by the Board of Trustees. LJ" Mr W Hutchinson Chairper50n
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP report to the trustees on my examination of the financial statement5 of New Lodge and Duncairn Health Partnership Ithe charity) for the year ended 31 March 2024. Re5ponslbilitie5 and basis of report As the trustees of the charity land also its director5 for the purposes of company lawl you are rsponsible for the preparation of the financial statements in accordance with the requirements of the Companie5 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'5 financial statement5 carried out under section 65 of the Charities Act (Northern Ireland) 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 examlner'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 canfirm that l am qualified to undertake the examination because l am a member of Chartered Accountants Ireland, which 15 one of the listed bodies. I have 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 records were not kept in respect of the charity as required by sectlon 386 of the 2006 Act., or the financial statements do not accord with those records,. or the financial statements 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 10-
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 1021. 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. Tere5a Campbell FCA AAB Group Accountants Limlted Chartered Accountants Ststulory Auditors 1 - 3 Arthur Street Belfast Co. Antrim BT1 4GA Northern Ireland Dated: ..1.1.N.o.v.o.tnber 2024 11
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EIVDED 31 MARCH 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestrirted Restricted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable activities 131,814 8,606 131,814 1 $9,957 130,595 49,997 130,595 179,854 151,351 129,857 Total Income 140,420 151,351 291,771 180,592 129,857 310,449 Expendlture on: Charitsble activities 145,004 174,152 319,156 167,429 184,033 351,462 Total expenditure 145,004 174,152 319,156 167,429 184,033 351,462 Net expenditure and movement in funds {4,5841 122,801) (27,3851 13,163 154,1761 (41,0131 Reconciliatlon of funds.. Fund balances at 1 April 2023 25,229 59,547 84,776 12,066 113,723 125,789 Fund balances at 31 Mar¢h 2024 20,645 36,746 57,391 25,229 59,547 84,776 The ststement of financial activities includes all gains and losses recognised 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 Companies Act 2006. 12-
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP BALANCE SHEET ASA T31 MARCH 2024 ZOZ4 2023 Notes Fixed assets Tangible assets 11 1,070 1.470 Current a55ets Debtors Cash at bank and in hand 12 3,992 66,081 3,894 92,909 70,073 96.803 Credito. •mounts falllng du• wlthln one year 13 (13,752) (13,497) Net current Sets 56.321 83,306 Total assets less current Ilabllltles 57.391 84,776 The funds of the (harfty Restricted income funds Unrestricted fijnds 16 15 36,746 20.645 59,S47 25,229 57,391 84,776 The company Is entitled to the exemption from the audit requlrement contained In section 477 of tl Companies Act 2006. for the year ended 31 March 2024. No member of the company has deposlted a noti, pursuant to section 47& requiring an audit of these account The directors acknowledge their responsibilities for complying with the requiremerrts of the Compaiies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtsin an audit of it5 financial ststements for the Jear in question in accordance with section 476. These financial statements have been piepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the trustees on ......--- .... Mr W Hutthinson Chairperson Company registration number N1048046 (Northern Ireland) 13-
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating activities Cash absorbed by operations 19 126,8281 (33,7131 N•t cash used In investing 4rtivities Net cash used In flnanclng actlvlties Net decrease In cash and cash equlvalents (26,8281 {33,7131 Cash and cash equivalents at beginning of year 92,909 126,622 Cash and cash equlvalents at end of year 66,081 92,909 14-
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting polici•s Charity information New Lodge and Duncairn Health Partnership 15 a private company limited by guarantee incorporated in Northem Ireland. The registered office is 206 Duncaim Gardens, Belfas( Co. Antrim, BT15 2GN, Northern Ireland. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's Igoveming documentl, the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. I-FRS 102.1 and the Charities SORP 'Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" (effertive 1 January 20191. 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 tnjstees continue to adopt the going concern basis of accounting in preparing the financial statement5. 1.3 Charitsble funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted fijnds are subject to specific conditions by donors or grantors 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. 1.4 Incoming resources Income is recognised when the charity is legally entitled to it after any performance conditions 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 the time of the donation. 1.5 Resources expended 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 activities 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 wa5 incurred.
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised 50 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 betr4een the sale proceeds and the carrying value of the asset, and is recognised in the ststement of financial activities. 1.7 Impalrment of fix•d assets At each reporring end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those a55et5 have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment10ss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other 5hort-term liquid investments with original maturities of three month5 or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnanclal instruments The charity has elected to apply the provisions of Section l I 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issue5, of FRS 102 to all of its 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 asset5 and liabilitie5 are offset, with the net amount5 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 simultaneou51y. BasK financmlassets 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 nterest. Financial assets classified as receivable within one year are not amortised. 16-
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) BasK finanaalliabilitses 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 payment5 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 cdItorS are recognised initially at transaction price and subsequently measured at amortised cost using the effective Inte5t method. Derecognltion of financlal Iiabilifies Financial liabilities are derecognised when the charitys contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entitlement Is recognised in the period in which the employee's sewices are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.11 Retlrement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Critlcal accounting estimates and jud9ements In the application of the charity's accounting policies, the trustees are required to make JudgeMts, estimates and a55umptions about the carrying amount of assets 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 estimate5. The estimates and undedying 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 afferts both current and future periods. 17-
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EJVDED 31 MARCH 2024 Income from donatlons and legacl Unrestricted funds 2024 Unrestricted fund5 2023 Donations and gifts 131,814 130,595 Donatlon$ and gifts Public Health Agency Misc Income 131,564 250 123,157 7.438 131.814 130,595 18-
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitable actlvlties Unrestrirted Incomg Restrirted Incomq Totsl Unrestrlctod 2024 Income Restrlcted Income Totsl 2023 20Z4 20Z4 2023 2023 Performance related grants 8,606 151,351 159,957 49,997 129,857 179,854 Analysis by fund Unrestricted funds Restricted funds 8,606 8,606 151,351 49,997 49,997 129.857 151,351 129,857 8,606 151,351 159,957 49,997 129,857 179,854 Perforrnance related grants HLC Big Lottery National Lottery Dormant Erasmus CFNI Belfast Health & Social Care Trust - CHAT Belfast Health & Social Care Trust - 8AOG Belfast City Council Awards for All CLEAR SECAD Other 5,840 23,328 8,385 5,840 23,328 8,385 2,100 80,139 2,800 2,800 42,098 9,990 39,486 45,045 52,088 39,486 45,045 2,100 80,139 3,652 3,652 18,571 3,500 18,571 3,500 12,554 2,834 2,585 4,973 7.710 1,880 12,554 2,834 2.585 4,973 7,710 6,127 3,988 7,600 3,988 7,600 6,506 6,506 4,247 8,606 151,351 159,957 49,997 129,857 179,854
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitable activities Unrestrirted Restricted Total 2024 Total 2023 2024 2024 Staff costs Programme Expense5 125,606 5,620 37,196 136,956 162,802 142,576 119.119 17S,499 131,226 174,152 305,378 294,618 Share of support costs (see note 71 Share of governance costs (see note T) 10,323 3,455 10,323 3,455 48,630 8.214 145,004 174,152 319,156 351,462 Analysis by fund Unrestricted funds Restricted funds 145,004 145,004 174,152 167,429 184,033 174,152 145,004 174,152 319,156 351,462 For the year ended 31 March 2023 Unrestricted funds Restricted funds 167,429 167,429 184,033 184,033 167,429 184,033 351,462 Net movement in funds 2024 2023 The net movement in funds is stated after charging/lcrediting): Fees payable for the independent examination of the charity's financial ststements Depreciation of owned tangible fixed assets Loss on disposal of tangible fixed assets 3,360 330 70 4,339 557 -20-
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs Support Governance costs costs 2024 Support Govemance costs costs 2023 Staff costs Depreciation and Amortisation Light & Heat Insurance Sundry Expenses Motor & Travel Telephone Office Expenses 40,159 40,159 400 2,959 3,771 381 400 2,959 3,771 381 557 1,686 3,637 229 95 557 1,686 3,637 229 95 2,114 698 2,114 698 1,418 1,418 Accountancy fees Legal and professional Evaluation 3,360 95 3,360 95 4,339 95 3,780 4.339 95 3,780 10,323 3,455 13,778 48,630 8,214 56,844 Analysed between Charitable activities 10,323 3,455 13,778 48,630 8,214 56,844 Governance costs includes payments to the independent examiners of £2,16012023: £2,160). Trustees None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity during the year. 21
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Employees The average monthly number of employees during the year was.. 2024 Number 2023 Number Employment costs 2024 2023 Wages and salaries Social security costs Other Pension Costs 140,739 8,638 13,425 138,191 14,632 14,847 162,802 159.278 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. 10 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Tangible fixed assets Fixtures and frttings Equlpment Total Cost At 1 April 2023 Disposals 6,465 23,999 19,4791 30,464 19,4791 At 31 March 2024 6,465 14,520 20,985 Depreciation and Impalrn7ent At 1 April 2023 Depreciation charged in the year Eliminated In respect of disposals 6,465 22,529 330 19,409} 28,994 330 {9,4091 At 31 March 2024 6,465 13.450 19.915 Carrylng amount At 31 March 2024 1,070 1,070 At 31 March 2023 1,470 1,470 12 Debtors 2024 2023 Amounts falllng due withln one year. Other debtors Prepayments 2,160 1,832 1,954 3,992 3,894 13 credIto amounts falling due wlthin one year 2024 2023 Notes Deferred Income Other creditors Accruals 328 8,793 4,631 8,793 2,160 13,752 13,497 -23-
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 37 MARCH 2024 14 Retirement benefit schemes 2024 2023 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 13,425 15.112 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently adrninistered fund. 15 Unrestrl¢ted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At l April 2023 Incoming resources Re50urce5 At 31 March exp•nded 2024 General funds 25,229 140A20 1145,0041 20,645 Previous year At 1 April 2022 Incoming resources Resource5 At 31 March expended 2023 General funds 12,066 180,592 1167,429) 25,229 -24-
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subjert to specific conditions by donors a5 to how they may be used. Movement in funds m0vennt in funds lrtcomin9 Resources Balantt •t IornIng Resourc•s Bal•n£e Jt resources •Mpend8d 1 Aprll 2023 r•souKes •xpènded31 March 2024 Balance •t 1 Aprll 2022 Big Lottery National Lottery Clear CFNI BHSCT Other Erasmus + 23,328 123,328) 9,990 4,973 45,04S 1,880 39,486 2,800 2,834 12,554 7,710 14,967 3,176 3,402 2,178 25,722 4,060 1,760 8,385 3,988 80,139 18,570 115,1941 12,8451 169,6881 120,7481 117,444) 18,654} 14,3681 8.158 4,319 13,853 11,7971 141,6431 19401 {115,416} 12,8351 13,7741 111,3161 13,4281 101,652 4,095 2,700 8,278 1,246 892 HLC BCC BAOG SECAD Awards for 5,840 3,500 4,282 7,600 111,8821 4,655 2,585 12,263} Education Authrotiy 621 1621) 113,723 129,857 {184,033) 59,547 151,351 1174,152} 36,746 17 Analysis of net assets between funds Unrestricted funds Restricted funds Tot41 2024 2024 2024 At 31 March 2024: Tangible assets Current assets/lliabilities) 1,070 19,575 1,070 56,321 36,746 20,645 36,746 57.391 -25-
NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Analysis of net assets between funds (Continued) Unrestricted funds Restricted funds Total 2023 2023 2023 At 31 March 2023: Tangible assets Current assets/lliabilitiesl 1,470 23,759 1,470 83.306 59,547 25,229 59,547 84,776 18 Relat•d party transactlons There were no disclosable related paty transactions during the year12023 - none). 19 Cash generated from operations 2024 2023 Deficit for the year 127,3851 (41,013) Adjustments for. Loss on disposal of tsngible fixed assets Depreciation and impairment of tangible fixed assets 70 330 557 Movements in working capitsl: Increase in debtors Increase in creditors Decrease in deferred income 198) 2,471 12,2161 (1691 8,253 11,3411 Cash absorbed by operations 126,8281 (33,713) 20 Anatysis of thanges In net funds The charity had no material debt during the year. -26-