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← New Lodge and Duncairn Health Partnership

2025-08-01-accounts

Charity Registration No. NIC103529 Company Registration No. NI048046 (Northern Ireland)

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 Charity number NIC103529 Company number NI048046 Registered office 206 Duncairn Gardens Belfast Co. Antrim Northern Ireland BT15 2GN Independent examiner AAB Group Accountants Limited 1 - 3 Arthur Street Belfast Co. Antrim Northern Ireland BT1 4GA Key Management Personnel Julie Jamieson (Manager) Fionnuala Dunleavy (Finance Manager) Bankers Ulster Bank 11-16 E Donegall Square Belfast Co. Antrim Northern Ireland BT15 3NY

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

CONTENTS

Page
Trustees' report 1 - 7
Independent examiner's report 8 - 9
Statement of financial activities 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 22

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 2 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 charities preparing their accounts 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).

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 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.

OBJECTIVES AND ACTIVITIES

To promote the benefit of the inhabitants of north Belfast (the “area of benefit”), but particularly 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:

ACHIEVEMENTS AND PERFORMANCE

New Lodge Duncairn Community Health Partnership is one of a growing Healthy Living Centre Alliance, currently with 29 members across the region. Healthy Living Centre’s [hereafter referred to as HLCs] are tasked with translating high level government policies into accessible and practical community-based initiatives. HLCs’ work across four key health pillars:

The Public Health Agency [PHA] 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 acquired knowledge to strengthen commonalities and promote best practice across the region. The approach to these and other areas of health improvement 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 DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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.

NLDCHP facilitate several projects designed to address the prevalent health inequalities in North Belfast, these include:

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:

With over 1462 hours of direct community delivery over the last 12 months it’s clear that New Lodge Duncairn 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 16575 attendances.

Totals 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 7
year
cumulative
figures
Programmes 189 202 220 189 200 200 232 1339
Participants 5345 4102 3257 3469 3408 3511 4056 28885
Attendances 17227 11570 10661 16032 14588 16575 21828 109173
Hours 1503 2101 4251 5154 2321 1462 1727 17057

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

As a rolling comparison with previous years, New Lodge Duncairn Community Health Partnership has seen:

Of course, the level of service provided is not clinical in nature nor is it suggested that we compare it with like but, rather a more community led holistic approach which invests time and provides support to explore the underlying symptoms as well as 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 in direct relation to gaps identified in strategic planning processes:

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 communitiesso 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 interventions, 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 2025

FINANCIAL REVIEW

The statement 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 increase in funds of £47,224 over the previous year, which is largely reflective of effective cost management and improved operational efficiency during the year.

During the period, the incoming resources of the charity decreased from £291,771 in 2024 to £252,615 in 2025, a decrease of 13%. Total resources expended decreased by 36% between 2024-2025, these percentages can partly be explained by decreasing funding streams and thereby expenditure.

Overall, the SOFA highlights that the results for the year have led to an increase in general funds to the charity of £41,727, so that they stood at £62,372 at the end of the year. Financial forecasting was implemented in 2020-21 to ensure that steady increases to the general fund reserves continue to be made despite the difficult economic climate that pertains.

RESERVES POLICY

New Lodge Duncairn Community Health Partnership has reviewed its previous Reserves Policy, whereby unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 13-26 weeks of budgeted expenditure. This generic reserves policy adopted no longer meets our needs as a small charity with fluctuating income streams, as our unrestricted funds are matched by a similar amount of restricted programme funding which significantly increased our expenditure.

Since the Trustees Report 2023-24, the Board have reviewed the reserves policy with a view to having a situation more in keeping with the needs of a small charity. We seek to hold unrestricted reserves to cover the charity in the event of exceptional circumstances and to this end we will hold in reserve the amount needed to cover all our liabilities as follows:

Having completed this exercise, the Board have determined that their reserves policy should be set based on an estimate of between 13 – 26 weeks running costs for the previous period. This level of reserves are required 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 Board will review this annually to determine that this remains appropriate.

On this basis, the required reserves to meet the policy between to hold £46,000 and £92,000 in general funds.

The current level of free reserves held by the charity is £61,571, within our acceptable level. The strategy is to continue to build reserves through planned operating surpluses.

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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 been 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 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 ensure 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 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 support 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 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 Duncairn Community Health Partnership continues to maintain its policy of being an equal opportunities employer and strives to give full and fair consideration to all applications 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 awareness 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 2025

PLANS FOR FUTURE PERIODS

Work on the forthcoming strategic plan for 2024-27 is underway and the focus for the future is listed below:

Strategic objectives
2024-27		 Supporting
objectives		 How
will
we
measure
success?
Ensure that everything we
do represents value for
money, to be proactive and
flexible in 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
do.









Annual Fundraising plan for programmes
Core cost plans staff & services.
Accurate reporting & impact measurement.
Plans
enabling
specific
responses
to
community identified need.
Funding secured for all
aspects
of
programming
including children & young
people,
older
people;
families; carers; nutrition;
physical
activity;
stop
smoking to meet targets.
Maintain
&
improve
achievements to date
To build on the success of
the Digital Transformation
project,
embedding
systems and processes to
deliver
greater
quality,
capacity, and connectivity.




Time for implementation & training- staff &
sessional workers.
Aiming for paperless office by 2027 .
Continued development of social media and
website profiles

Appoint DTP Champions to
drive
the
system
implementation for a 12–24-
month
period
beyond
current funding.
To
build
community
capacity by developing and
delivering
services
that
address local health issues,
enhance opportunities, and
support our community




Robust project wide evaluation processes.
Improved impact measurement with DTP
tools.
Lived
experience
driving
services
&
feedback mechanisms to decision making
tables



Review of evaluation tools
to
ensure
fitness
for
purpose.
Staff
learning
support
groups
for
impact
measurement.
Production of case studies
& best practice examples
To demonstrate leadership
in influencing and lobbying
stakeholders,
developing
strategic partnerships, and
showcasing best practice
within the sector




Staff team to identify partnerships and
collaborations for exploration.
Staff encouraged to participate in relevant
partnerships & collaborations.
Participation & Training part of Continued
Professional Development


Set & meet a partnership
target across staff team
To be an employer who
role-models best practice in
supporting and developing
our own staff, so that they
can best deliver for the
community we serve.




Blended
Working
Policy
approved
to
December 2024.
Training opportunities circulated regularly.
Support & supervision and consideration of
additional therapeutic support

Staff retention.
Training uptake.
Regular
supervision
opportunities

The trustees will achieve these aims by continuing to deliver against the New Lodge Duncairn Community Health Partnership Strategic Plan 2024-27

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

RESPONSIBILITIES OF THE TRUSTEES

The Trustees (who are also the directors of the 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 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:

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 taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

Registered office: 206 Duncairn Gardens Belfast BT15 2GN

The trustees' report was approved by the Board of Trustees.

..............................

Mr W Hutchinson Chairperson

Date: .............................................

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 my examination of the financial statements of New Lodge and Duncairn Health Partnership (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited 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 (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 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 I am qualified to undertake the examination because I am a member of Chartered Accountants Ireland, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

INDEPENDENT EXAMINER'S REPORT (CONTINUED)

TO THE TRUSTEES OF NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

Teresa Campbell FCA AAB Group Accountants Limited Accountants Independent Examiner 1 - 3 Arthur Street

Belfast Co. Antrim BT1 4GA Northern Ireland Dated: .........................

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
131,721
-
Charitable activities
4
-
120,894
Total income
131,721
120,894
Expenditure on:
Charitable activities
5
89,994
115,397
Total expenditure
89,994
115,397
Net income/(expenditure) and
movement in funds
41,727
5,497
Reconciliation of funds:
Fund balances at 1 April 2024
20,645
36,746
Fund balances at 31 March
2025
62,372
42,243		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
131,721
131,814
-
120,894
8,606
151,351
252,615
140,420
151,351
205,391
145,004
174,152
205,391
145,004
174,152
47,224
(4,584)
(22,801)
57,391
25,229
59,547
104,615
20,645
36,746		 Total
2024
£
131,814
159,957
291,771
319,156
319,156
(27,385)
84,776
57,391

The statement 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.

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
16
Unrestricted funds
15		 £
2,008
111,139
113,147
(9,333)		 2025
£
801
103,814
104,615
42,243
62,372
104,615		 £
3,992
66,081
70,073
(13,752)		 2024
£
1,070
56,321
57,391
36,746
20,645
57,391

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 2025. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year 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.

The financial statements were approved by the trustees on .........................

..............................

Mr W Hutchinson Chairperson

Company registration number NI048046 (Northern Ireland)

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

2025
Notes
£
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
20
Net cash generated from investing activities
Net cash generated from financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
£
45,058
-
-
45,058
66,081
111,139		 £
(26,828)
-
-
(26,828)
92,909
66,081

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

STATEMENT OF CASH FLOWS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions 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 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.

2 Accounting policies

Charity information

New Lodge and Duncairn Health Partnership is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 206 Duncairn Gardens, Belfast, Co. Antrim, BT15 2GN, Northern Ireland.

2.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". 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 £.

2.2 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.

2.3 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 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.

2.4 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.

2.5 Resources expended

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2 Accounting policies

(Continued)

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 classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

2.6 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 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 25% Reducing Balance Equipment 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 the statement of financial activities.

2.7 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 extent of the impairment loss (if any).

2.8 Cash and cash equivalents

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 are shown within borrowings in current liabilities.

2.9 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 its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities 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.

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.

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Accounting policies

(Continued)

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 and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services 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.

2.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 131,721 131,814
Donations and gifts
Public Health Agency 131,564 131,564
Misc Income 157 250
131,721 131,814

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
funds
funds
funds
funds
2025
2025
2025
2024
2024
£
£
£
£
£
Performance related
grants
-
-
-
8,606
-
Performance related
grants
-
120,894
120,894
-
151,351
-
120,894
120,894
8,606
151,351
Performance related grants analysis
Restricted
Unrestricted
Restricted
2025
2024
2024
£
£
£
HLC
4,850
-
5,840
National Lottery Dormant
-
-
8,385
Big Lottery
-
-
23,329
CFNI
60,041
-
80,139
BHSCT - PHA Slippage
6,703
-
-
BHSCT - BAOG
17,959
-
18,570
Belfast City Council
6,000
-
3,500
Erasmus
-
2,100
-
CLEAR
997
-
3,988
SECAD
6,844
-
7,600
Other
17,500
6,506
-
120,894
4,406
151,351		 Total
2024
£
8,606
151,351
159,957
Total
2024
£
5,840
8,385
23,329
80,139
-
18,570
3,500
2,100
3,988
7,600
6,506
159,957

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Charitable activities

Unrestricted
Restricted
2025
2025
£
£
Staff costs
74,757
83,481
Programme Expenses
-
31,916
82,505
115,397
Share of support costs (see note 7)
12,672
-
Share of governance costs (see note 7)
2,564
-
89,994
115,397
Analysis by fund
Unrestricted funds
89,994
-
Restricted funds
-
115,397
89,994
115,397
For the year ended 31 March 2024
Unrestricted funds
145,004
-
Restricted funds
-
174,152
145,004
174,152
6
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets		 Total
2025
£
158,238
31,917
190,155
12,672
2,564
205,391
89,994
115,397
205,391
2025
£
2,450
268
-		 Total
2024
£
162,802
142,576
305,378
10,323
3,455
319,156
145,004
174,152
319,156
145,004
174,152
319,156
2024
£
3,360
330
70

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Support costs

Support costs
Support
costs
Governance
costs
£
£
Depreciation and
Amortisation
268
-
Light & Heat
1,862
-
Insurance
5,161
-
Sundry Expenses
1,401
-
Telephone
847
-
Office Expenses
3,132
-
Accountancy fees
-
2,450
Legal and professional
-
115
12,672
2,565
Analysed between
Charitable activities
12,672
2,564		 2025Support costs Governance
costs
£
£
£
268
400
-
1,862
2,959
-
5,161
3,771
-
1,401
381
-
847
2,114
-
3,132
698
-
2,450
-
3,360
115
-
95
15,236
10,323
3,455
15,236
10,323
3,455		 2024
£
400
2,959
3,771
381
2,114
698
3,360
95
13,778
13,778

Governance costs includes payments to the independant examiners of £2,450 (2024: £2,160)

8 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 2025

9 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other Pension Costs		 2025
Number
5
2025
£
137,515
8,538
12,185
158,238		 2024
Number
5
2024
£
138,191
14,632
14,847
162,802

No employee received remuneration of more than £60,000 during the year.

The key management personnel of the charity comprises of the Project Manager and Finance Manager. The employee benefits of the key management personnel of the charity were £74,287

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Tangible fixed assets

Fixtures and
fittings
Equipment
£
£
Cost
At 1 April 2024
6,465
14,520
At 31 March 2025
6,465
14,520
Depreciation and impairment
At 1 April 2024
6,465
13,451
Depreciation charged in the year
-
268
At 31 March 2025
6,465
13,719
Carrying amount
At 31 March 2025
-
801
At 31 March 2024
-
1,070		 Total
£
20,985
20,985
19,916
268
20,184
801
1,070

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Debtors

12
Debtors
Amounts falling due within one year:
Other debtors
Prepayments
13
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred Income
Other creditors
Accruals
14
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
-
2,008
2,008
2025
£
2,779
346
157
6,051
9,333
2025
£
12,185		 2024
£
2,160
1,832
3,992
2024
£
-
328
8,793
4,631
13,752
2024
£
13,425

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 administered fund.

15 Unrestricted 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 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 20,645 131,721 (89,994) 62,372
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 25,229 140,420 (145,004) 20,645

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2023 resources expended 1 April 2024 resources expended
31		 March 2025
£ £ £ £ £ £ £
National
Lottery 14,967 31,713 (38,522) 8,158 (8,158) -
Clear 3,176 3,988 (2,845) 4,319 997 (5,316) -
CFNI 3,402 80,139 (69,688) 13,853 60,040 (45,895) 27,998
BHSCT Other 2,178 18,570 (20,748) - 17,960 (17,960) -
Erasmus + 25,722 - (17,444) 8,278 - (8,278) -
HLC 4,060 5,840 (8,654) 1,246 4,850 (6,096) -
Halifax - - - - 10,000 - 10,000
Mount Vernon - - - - 2,500 (2,500) -
BCC 1,760 3,500 (4,368) 892 6,000 (6,892) -
SECAD 4,282 7,600 (11,882) - 6,844 (6,844) -
White City - - - - 2,500 (2,500) -
LCAP - - - - 2,500 (2,500) -
PHA Slippage - - - - 6,703 (2,458) 4,245
59,547 151,351 (174,152) 36,746 120,894 (115,397) 42,243

17 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
801
-
Current assets/(liabilities)
61,571
42,243
62,372
42,243		 Total
2025
£
801
103,814
104,615

NEW LODGE AND DUNCAIRN HEALTH PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Analysis of net assets between funds (Continued) (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets 1,070 - 1,070
Current assets/(liabilities) 19,575 36,746 56,321
20,645 36,746 57,391
18 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
19 Analysis of changes in net funds
The charity had no material debt during the year.
20 Cash generated from operations 2025 2024
£ £
Surplus/(deficit) for the year 47,224 (27,385)
Adjustments for:
(Gain)/loss on disposal of tangible fixed assets - 70
Depreciation and impairment of tangible fixed assets 268 330
Movements in working capital:
Increase in debtors 1,984 (98)
(Decrease)/increase in creditors (4,437) 2,471
Decrease in deferred income 18 (2,216)
Cash generated from/(absorbed by) operations 45,057 (26,828)