COMPANY REGISTRATION NUMBER: N1043640 CHARITY REGISTRATION NUMBER: NIC103577 Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 JOSEPH MURRAY LIMITED Chartered accountants 30b MARKET SQUARE DROMORE CO. DOWN BT25 1AW
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the directorfs report) Independent examinerfs report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) Year ended 31 March 2025 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charty for the year ended 31 March 2025. Reference and administrative details Registered charity name Peninsula Healthy Living Partnership Limited Charity registration number NIC103577 Company registration number N1043640 Principal office and registered Kircubbin Communty Centre office 4 Church Grove Kircubbin BT22 2SU The trustees Dr Jenny Gingles Mrs Carol-Ann Hewitt Mrs Caroline Mahon Ms Angela Hinds Mr Philip Brooks Mr Kerth Elliott Mrs Jennrfer srnh Mr Mark Newell Mr John Lipfird (Resigned 20 May 2024) {Appointed 27 July 2024) The Charity is registered with the Charities Commission for Northern Ireland under Reference number NIC103577. Independent examiner Joseph J Murray FCA 30b MARKET SQUARE DROMORE CO. DOWN BT25 1AW Structure, governance and management The management board nomally consists of eight Trustees that meet regularly to oversee govemance. provide a financial oversight and approve activities of the Charity. Any policy decision, exceptional expenditure or expenditure above a pre-determined level require prior approval by the board. The Charity is governed on a day to day basis by a Manager who reports to the Trustees.
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 Objectives and activities The Charity's objectives are to promote the advancement of the health and wellbeing of those living in Northem Ireland and the Republic of Ireland. The Charity tries to meet these aims by providing an holistic and integrated approach to the provision and delivery of services and programmes in order to improve heatth for people in its area from birth to death. Beneficiaries can participate in a wide range of programmes, ServIS and activities that are delivered in an expert and enthusiastic manner by the Charty and ts stsff and volunteers. We have referred to the guidance contained in the Charity Commission's general guidan on public benefit when reviewing our aims and objectives and in planning our future activrties. Achievements and performance 2025 was yet again, another busy but productive year for the Charity. The Charity continues to be faced with the ongoing pressures of a post pandemic wodd struggling with economic and social problems. The Charity continued to prowde a wealth of services for people living and worf(ing across the rural Ards Peninsula. In particular, the Charty's work frtused on helping to tackle health inequalities and to improve heah and wellbeing in the widest sense. Once again the charty was faced wtth increased demands on tis resources and without the receipt of grants from statLrtory authorrties. it would not be able to provide these seNices to any meaningful degree. Financial review The overall income of the Charty during the year ended 31st March 2025 decreased by £42,795 to a totsl of £195,104. This decrease in income was met by a decrease in expenditure of £43,948 to £174,641 which accounted for the subsequent surplus for the year of £20,463 compared to a surplus in 2024 of £19.310. Net funds therefore increased to £251.106 from £230,643 in the preceding year. The Charity has sufficient reserves and liquid assets to continue its objectives for the foreseeable future, but is heavily reliant on continuing support from a wide range of investors. particularty those within the public sector.
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (¢ontirtued) Year ended 31 March 2025 Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 25 September 2025 and signed on behatf of the board of trustees by.. Dr Jenny Gingles Trustee
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Independent Examiner's Report to the Trustees of Peninsula Healthy Living Partnership Limited Year ended 31 March 2025 report to the trustees on my examination of the financial statements of Peninsula Healthy Living Partnership Limrted {'the charity.) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the company (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 Charities A¢t (Northern Ireland) 2008 (the '2008 Act.) and the Companies Act 2006 {'the 2006 Act.). You are satisfied that the accounts of the company are not required by charty or company law to be audited and have chosen instead to have an independent examination. Having satisfied myself that the accounts of the company 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 as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charty Commission for Northern Ireland under section 65(9)(b) of the 2008 Act. Independent examinerfs statement I have completed my examination. I confinn that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the chanty as required by section 386 of the 2006 Act.. or the financial statements do not accord wtth those records., or the financial ststements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'twe and fair, view which is not a matter considered as part of an independent examination" or 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Joseph J Murray FCA Independent Examiner 30b MARKET SQUARE DROMORE CO. DOWN BT25 1AW
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee ststement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 Restricted funds Total funds 2024 Unrestricted funds Totsl funds Note Income and endowments Donations and legacies Charitable activities Investment income Other income 177,967 177,967 7,322 173 9,642 224,061 3,798 398 9,642 7.322 173 9,642 Totsl income 7,322 187,782 195,104 237.899 Expenditure Expenditure on charitable actNrties Total expenditure 9,10 5,719 168.922 174,641 218,589 5,719 168,922 174,641 218,589 Net income and net movement in funds 1,603 18.860 20.463 19,310 Reconciliation of funds Totsl funds brought forward Total funds carried fonmard 230,643 230,643 211,333 232.246 18.860 251,106 230,643 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 8 to 18 forn) part of these financial statements.
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 Note Fixed assets Tangible fixed assets 16 108,980 119,896 Current assets Debtors Cash at bank and in hand 17 10,316 215,346 45,354 150,633 225,662 195,987 cditors. amounts falling due within one year Net current assets 18 17,921 9,983 207,741 186,004 Total assets less current liabilities 316,721 305,900 Creditors: amounts falling due after more than one year 19 65,615 75,257 Net assets 251,106 230,643 Funds of the charity Unrestricted funds 251,106 230,643 Total charity funds 23 251,106 230,643 For the year ending 31 March 2025 the charty was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors. responsibilities.. 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: The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The statement of financial position continues on the following page. The notes on pages 8 to 18 ft>rrn part of these financial ststements.
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Statement of Financial Position {continuedJ 31 March 2025 These financial statements were approved by the board of trustees and authorised for issue on 25 September 2025, and are signed on beha of the board by: Dr Jenny Gingles Trustee The notss on pages 8 to 18 forni part of these finan¢lal statemonts.
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 General inforniation The charity is a public beneftt entity and a private company limited by guarantee, registered in Northern Ireland and a registered charty in Northem Ireland. The address of the registered office is Kircubbin Communty Centre, 4 Church Grove. Kircubbin, BT22 2SU. Statement of compliance These financial statements have been prepared in compliance with FRS 102. The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance wtth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modyfied by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entty. Going concem There are no material uncertainties about the chartty's abilty to continue. Disclosure exemptions The entty satisfies the criteria of being a qualfying entty as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail}. As such. advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102.. (a) No cash flow ststement has been presented for the company. (b) Disclosures in SpeCt of financial instruments have not been presented. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements. estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Notes to the Financial Statements (confynuedj Year ended 31 March 2025 Accounting policies {c¢xrfinued) Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds eannarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the tems of an appeal, and fall into one of two sub<lasses'. restrided income funds or endowment funds. Incoming resources All incoming resources are included in the statement of finanGial activities when entitlement has passed to the charity: it is probable that the economic benefrts associated with the transaction will flow to the chanty and the amount can be reliabty measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the grft, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entttlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which Case the value is dertved from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted setvice. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and retumed rf unspent, in which case it may be regarded as restricted.
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Notes to the Financial Statements (conbnued) Year ended 31 March 2025 Accounting policies (contin(} Resources expended Expenditure is recognised on an accruals basis as a liabilty is incurred. Expendf(ure includes any VAT which cannot be fully recovered. and is classified under headings of the statement of financial activities to which tt relates- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefrt of its beneficiaries, including those support costs and costs relating to the g0Veman of the charty apportioned to charrtable activities. other expendtture includes all expenditure that is netther related to raising funds for the charity nor part of its expendrture on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activty are allocated directly to that activty. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assets All fixed assets are initially recorded at cost. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value. over the useful economic life of that asset in the following manner in relation to Freehold Property and Equipment. Fixtures & Fittings consecutively: Freehold Property Motor Vehicles Equipment and Fixtures 40h straight line 200A reducing balance 20Vo reducing balance Impaimient of fixed assets A review for indicators of impainnent is carried OLrt at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impaimient testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charty are assigned to those units. 10
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Notes to the Financial Statements (confrnuedj Year ended 31 March 2025 Accounting policies (conlinued) Government grants Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will compty with the conditions attaching to them and the grants will be received. Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future perf0nnan-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability. Financial instruments A financial asset or a financial liabilty is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilrties are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investrnents in shares are publicly traded or their fair value can otherwise be measured reliably. the investment is subsequently measured at fair value wtth changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at ost less impairment_ Other financial instruments. including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond nomial business tenns or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activtties. with the exception of hedging instruments in a designated hedging relationship. Financi21 assets that are measured at cost or amortised cost are reviewed for objective evidence of impaimient at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the instial gain was recognised. For all equty instruments regardless of Signifnce. and other financial assets that are individually significant, these are assessed individually for impaimient. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. 11
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Notes to the Financial Statements (continuedj Year ended 31 March 2025 Accounting policies (continued) Financial instruments (continued) Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Defined contribution plans Contributions to def5ned contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Limited by guarantee Peninsula Heatthy Living Partnership Limited is a company limited by guarantee and does not have a share capital. The liabilty of each member is limtied to an amount not exceeding £1. 12
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Notes to the Financial Statements {¢ontsnued) Year ended 31 March 2025 Donations and legacies Restricted Total Funds Funds 2025 Restricted Total Funds Funds 2024 Grants Public Health Agency - Healthwise Publi¢ Health Agency - Core Grant MDT Seed Funding Derg Valley HLC Social Prescribing ANDBC - Hardship Fund HLC Alliance - Transfonn Your Trolley Programme HLC Alliance - Heritage for Heatth HLC Alliance - Smoking Cessation Mobilisation HLC Alliance- Better Days Pain Management Clear Funding Arts Council Northern Ireland SE Mind Matters ICDRCN ANDBC - First Aid training CDHN Elevate Keep Nl BeaLrtiful - Live here Love here SEHSCT - Cook It Programe PHA - Digital Transfonnation 4,189 118,767 6.600 5.751 10,944 4,189 118,767 6,600 5,751 10,944 131,313 4.667 131.313 4.667 2,000 2.000 2.000 7,744 2,000 7,744 250 250 250 250 2,800 4,690 6.897 17.812 308 2.800 4,690 6,897 17,812 308 2.000 2,000 65,352 65,352 464 464 2,119 161 4.950 2,119 161 4,950 177,967 177,967 224,061 224,061 Charitable activities Unrestricted Funds Restricted Total Funds Funds 2025 Pilates l Yoga Classes Gym Sales Gently Does It Winter Weight Warriors Other income from charitable activtties - Dementia 3,915 2.759 391 218 39 3,915 2,759 391 218 39 7.322 7,322 13
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Notes to the Financial Ststements {¢ontinued) Year ended 31 March 2025 Charitable activities (¢¢)ntinued) Unrestricted Funds Restricted Total Funds Funds 2024 Pilates l Yoga Classes Gym Sales Gently Does It Winter Weight Warriors Other income from charrtable activities - Dementia 1,130 2.614 1.130 2.614 54 3,744 3,798 Investment income Restricted Totsl Funds Funds 2025 Restricted Total Funds Funds 2024 Bank interest receivable 173 173 398 398 Other income Restricted Total Funds Funds 2025 Restricted Total Funds Funds 2024 Deferred grant release 9,642 9.642 9.642 9,642 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2025 Healthy Living Programme Support costs 4.894 825 150,377 18,545 155,271 19.370 5,719 168,922 174,641 Unrestricted Funds Restricted Total Funds Funds 2024 Healthy Living Programme Support costs 194,571 9,105 194,571 24.018 14.913 14.913 203,676 218.589 14
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Notes to the Financial Ststements (eonbnued) Year ended 31 March 2025 10. Expenditure on charitable activities by activty type Activities undertaken directly Support Total funds costs 2025 Total fund 2024 Healthy LNing Programme 155.271 19.370 174,641 218,589 11. Anatysis of support costs Total 2025 Total 2024 Communications and IT General office Govemance costs 2,850 11,370 5,150 2.850 11.370 5,150 5.620 13,938 4,460 19.370 19.370 24,018 12. Net income Net income is stated after chargingl(crediting): 2025 2024 Depreciation of tangible fixed assets 13,916 14,000 13. Independent examination fees 2025 2024 Fees payable to the independent examiner for= Independent examination of the financial statements 1.000 1.000 14. Staff costs The total staff costs and employee beneffts for the reporting period are analysed as follows". 2025 2024 Wages and salaries Employer contributions to pension plans 84.708 1,252 108,092 1.597 85,960 109.689 15
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Notes to the Financial Statements (Continued) Year ended 31 March 2025 14. Staff costs (continued) The average head count of employees during the year was 5 {2024: 5). The average number of full-time equivalent employees during the year is analysed as follows.. 2025 2024 Number of staff - Administration Number of staff - Gym & Classes Number of staff - Health Development Number of staff - Social Prescriber No employee received employee benefits of more than £60,000 during the year (2024: Nil). 15. Trustee remuneration and expenses No remuneration or other benefrts from employment with the charity or a related entity were received by the trustees. 16. Tangible fixed assets Land and buildings Motor vehicles Equipment Total Cost At 1 April 2024 Additions 264.407 80,755 345,162 3,000 3.000 At 31 March 2025 264,407 3.000 80,755 348,162 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 158,209 10.576 67,057 2,740 225,266 13,916 600 168.785 600 69,797 239,182 Carrying amount At 31 March 2025 95.622 2,400 10.958 108,980 At 31 March 2024 106,198 13,698 119,896 17. Debtors 2025 2024 Trade debtors Prepayments and accrued income Other debtors 3,251 1,200 5,865 504 15,158 29,692 10.316 45,354 16
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Notes to the Financial Statements (conlinued) Year ended 31 March 2025 18. Creditors: amounts falling due within one year 2025 2024 Trade creditors Accruals and deferred income Social security and other taxes 2,360 10,000 5.561 8,000 1,983 9.983 17.921 19. Creditors: amounts falling due after more than one year 2025 2024 Accruals and deferred income 65,615 75,257 20. Deferred income 2025 2024 At 1 April 2024 Amount released to income 109.117 (43,502) 65.615 109,117 (33,860) 75.257 At 31 March 2025 The amount included as deferred income relates to sums totalling £109.117 received as government capital grants during the years ended 31 March 2014, 2015 and 2017. Such grants are reviewed annually and are released to income on a consistent basis according to factors such as the tems of the individual grant, the period lapsed Sin their receipt and the likelihood of their repayment being necessary. During the year an amount of £9.642 (2024.. £9.642) was released to income as shown in Note 8 on Page 13. This means that at 31 March 2025 a cumulative total amount of £43.502 (2024.. £33,860) had been released to the Income & Expenditure Account to date. 21. Pensions and other post retirement benefits Defined contribution plans 4• The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,252 (2024.. £1,597). 22. Government grants The amounts recognised in the financial statements for government grants are as follows: 2025 2024 Recognised in creditors: Deferred government grants due after more than one year 65,615 75,257 17
Peninsula Healthy Living Partnership Limited Company Limited by Guarantee Notes to the Financial Statements (¢ontinued) Year ended 31 March 2025 23. Analysis of charitable funds Unrestricted funds At 31 March 20 25 At 1 April 2024 Income Expenditure Transfers Unrestricted Fund 230.643 7,322 (5,719) 18,860 251,106 At 31 March 20 24 At 1 April 2023 Income Expenditure Transfers Unrestricted Fund 211,333 3.744 (14,913) 30,479 230,643 Restricted funds At 31 March 20 25 At 1 April 2024 Inme Expendf(ure Transfers Restricted Fund 187,782 (168,922) (18,860) At 31 March 20 24 At 1 April 2023 Income Expenditure Transfers Restricted Fund 234.155 (203,676) (30.479) 24. Anatysis of net assets between funds Unrestricted Total Funds Funds 2025 Tangible fixed assets Current assets Creditors greater than 1 year Net assets 108,980 207.741 (65,615) 251,106 108.980 207.741 (65,615) 251,106 Unrestricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors greater than 1 year Net assets 119,896 186,004 (75,257) 119,896 186.004 {75,257) 230,643 230,643 18