East Belfast Alternatlves Llmlted (A company Limited by Guarantee, not having share Capltal) Unaudited annual report Year Ended 31 March 2024 *ADTtUXNM• 0810112025 COMPANIES HOUSE A12 Company Mo.. N1049433 Charity No: XT181951 NIC105153
East Belfast Alternatlves Limited Year Ended 31 March 2024 Table of Contents Page Company Informaln R8POrt of the Trustees 24 Report of the Ind8pendenl E¥8miner Stalemenl of Flnanclal Actlvltles Balance Sheet Notes to the Fin8nci81 Statements 8-12
East Belfast Alternatives Limited Year Ended 31 March 2024 Company Information Trustees The Trustees who served the charity during the period were as follows.. Debbie Hamill Debbie Walters Secretary Tom Winstone Reglstered Offlce Isthmus House Isthmus Street Belfast BT6 9AS Independent Examiner HMCI Limited Chartered Accountants & Registered Auditors 28-30 Old Mountfield Road Omagh Co. Tyrone BT79 7BJ Registered Charity No. XT18195 NIC105153 Reglstered Company No. N1049435
East Belfast Alternatives Limited Year Ended 31 March 2024 Report of the Tru8teè$ The trustees, who are also the directors for the purposes of company law, present their report and the financial statements for the year ended 31 March 2024. structure, Governance & Management Governlng Document The organisation is 8 private company limited by guarantee. incorporated on 27th January 2004 and registered as a charity on 27th January 2004. charity number XT18195. The company was established by a Memorandum Df Association and 8 governed under ils Articles of Association. RecruStment and Appolntment of Management Committee The directors of the company are also charity trustee5 for the purposes of charity law and under the company's Articles are known as members ofthe Management Committee. Under Ihe requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of one year after which they must be re-elected at the next Ar)nual General Meeting. Rlsk Management The Management Committee has conducted a review of the major risks lo which the charity is exposed. A risk register has been established and 15 updated al least annually. Where appropriate, systems or procedures have been e5tsbli5hed to mitigate the risks the charity faces. Significant external risks to funding have led to the development of a strategic plan whlch will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisalion of all transactions and projects. These procedures are periodically reviewed to ensur8 that they Continue to meet the needs of the charity. Organlsalional Structure The secretary also sils on the Committee but has no voting rights. East Beffast Alternatives falls under the umbrella of Northern Ir8land Alternatives Ltd. ObJ8Ctlve8 and ActlvltS0s The company's objectives and prlnciple aclivilies are to promot8 a non-violent restorative communlty response to justice issues in East Belfast. East Belfast Alternatives will identify needs, often in partnership with local communities and other voluntary and statutory bodies, relating to safety and conflict wilhin communities, and will attempt to heal relationships in a restorative way. At Ihe same time, il hopes to raise community awareness on the issues affectlng young people and adults who are deemed at risk. The maln objectlves and actlvltles of the company are: To organise within the community non-violent alternatives to issues of community justice. To help and work with young people in order to resolve the problems affecting their lives. To direct young people away from d8Structive and dangerous practices and towards healthy and constructive aclivilies. To enable young people to personally reflect on the potentially damaging consequences of risky behaviour. To address areas of weakness and failure within the formal criminal justice system. To heal relalionship5 Wlthin the community and lo promote better relationships between the community and statutory agencles. To work towards a sustainable model of delivery for as much of the company's services as possible.
East Beffast Alternatives Limited Year Ended 31 March 2024 Report of the Trustees (continued) Achievements and Performance Our achievements and performance over the past year have included our Restorative work in the Community and 3 projects through Communities in Transition funding looking at Raising Aspirations in our young people. 8ngaging with the community to deliver community safety programs and training and sharing r8storative practices lo a large range of both community and slatulory organisalions. W8 now have a staff of 8 working on different programs that all have a restorative strand. EBA continued to work lo support th8lr referrals and clients both In person and indlrectly by phone or zoom. Delached Youth Work in East Belfast, Friday and Salurday nights has continued throughoul the year and is now a well-established programm8. EBA has engaged with 120 r8sidents through crim8 pr8V8ntion and community safety programs. 25 people accessed accredited training through a NEETS program including OCNS employability and essential skills in both Math's and English. EBA continued to build partnerships and share learning working collaboratively with local community groups as w811 as Statutory groups, this includes being members and attendlng monthly forums such as EB Race Relations Forum, E8 Youth Practilioners Forum, EB Tension Monitoring Forum and Inner East Belfast Forum. Financial Review EBA successfully applied for funding from Belfast City Council for £5000 that was ulilized for a Saturday night drop in lo deter youths from ASB.EBA was able to ulilize Brysons winter hardshlp fund that enabla 30 families to gèl £200 of ulililies. Also the family support hub received £1500 from th8 twst for practical support for families in Inner East Belfast. Services East Belfast Allernalives delivers a wide range of services for the public benefit, bul all of them are underpinned by the principles of restorative practice. In essence thls involves the healing, repair of broken relationships to the individual, family and community relationships that lead to crime, anti-social behaviour and community conflict. Services available include- Intensive Youth Support (for individuals). Family Support, Victim Support, Counselling, Prevenlionllnterwention work with Young People, Mediation and Community Support on behalf of the Housing Executive and PSNI, Detached Youth Work, Schools Work in East Belfast both primary and secondary schools, delivering trainlng in restorative practices to a wide client base. EBA works in partnership with the Neighborhood Renewal Partnerships alongside statutory agencies. EBA coordinates the Inner East Family Support Hub covering g wards in East Belfast.
East Belfast Altematives Limited Year Ended 31 March 2024 Report of the Trustees lcontlnued Dlrectors, Responsibilities Company law requires the directors to prepare financial slatements for each financial period which give a true and faif view of the state of the affairs of the charitable company and of its financial posits'on at the end of that period. In preparing these financial statements, the directors are required to.. select suitable accounllng policies and apply them consistently; makejudgements and estimates that are reasonable and prudent: stste. whether applicable accounting standards have b.e.en follo.we.d subject to. any departures disclosed and explained in the financial statements., and prepare the financial statements on the going concern basis unless it is inappropriate to presurne that the company will continue in business. The Directors have overall responsibility for ensurin9 that the charity has an appropriate system of controls, financial and OtheiSe. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime Ihe financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie$. Statement of Oisclosurn of Information to Examiner So far as each of the Directors in offlce al the date of approval of these financial statements are aware.. There is no relevant information ofwhich the examiner are unaware., and They have taken all the steps they ou9ht to have laken as Oirectors in order to make themselves aware of any relevant information and to establish that the examiner are aware of that information. Examin•r In accordance wlth Article 382 of the Companies Act 2006, a resolution proposing that HMCI Limited be appointed as independent examiner of the Company will be put to the Annual General Meeling. Registered office Isthmus House Isthmus Street Belfast 8T6 9AS Signed by order of the trustees Tom Winstone Secretary Date: 1211212024
East Belfast Alternatives Limited Year Ended 31 March 2024 Independent Examinerfs Report To The Members of East Belfast Alternatlve$ Llmited We report on the accounts of the company for the year ended 31 March 2024 which are sel out on pages 6 to 12. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER As the charity trustees land also the directors of the compar)y for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied ourselves that the charity is not subjecl lo audit under company law, and is eligible for independent examination, it is our responsibility to- •examine the accounts under section 65 of the Charities Act- • follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519llb) of the Charltles Act: and •slat8 whether particular matters have come to our attenlion. BASIS OF INDEPENDENT EXAMINER'S REPORT We have examined your charity accounts as required under section 65 of the Charltles Act and our examination was carried out In accordance with Ihe general Direction5 given by the Charity Commission for Northern Ireland under section 6519llbl of Ihe Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those record5. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. Our rola is lo slate whether any material matters have come to our attention glvlng u5 cause to believe: 1. That accounting records were not kept in accordance with section 386 of the Companles Act 2006; 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of section 396 of the companies Acl 2006 and with the fflethods and principle5 of the Charities Statement of recommended Practice applicable lo charities preparing their accounts In accordance wlth the Flnanclal R8POrtlng Standard applicabl8 In the UK and Republic of Ireland., 4. That there is further information needed for a proper understanding of the accounts to be reached. INDEPENDENT EXAMINER'S STATEMENT I can confirm that l am qualified lo undertake the examination because l am a reglslered member of Chartered Accountants Ir81and whlch is on8 of th8 Ilsted bodies. I have completed my examination and have no concerns in respecl of the matters11) to (4) li51ed above and, in connection with following the Directions of the Charity Commission for Northern Ireland. I have found no matters that require drawing to your attention. Mr Rodney Hamill Bsc FCA HMCI Limited TIA Hamill Mcllwaine 28-30 Old Mounffield Road Omagh 8T79 7BJ Date: 1211212024
Easl Belfast Alternatlves Llmlted Year Ended 31 March 2024 Statement of Flnanclal Actlvltlès (incorporating an Income and expenditure account) Total Funds 2024 Total Funds 2023 Unrestrictgd Restricted Notes Income and endowments from: Donations and legacies Total Income and endowments 111,953 111,953 92,448 111.953 111,953 92,448 Expendlture on: Charitable Activities (58,702) {58,7021 (94,328) Total Expenditure Net Income l (expendlture) for the year Transfers tseleen funds 53.251 53,251 11,880) 46,874 (46,874) Net movement In fund8 10 46,874 6,377 53,251 (1,880) Reconcillatlon of funds: Total funds brought forward (46,874) 11,880) (48,754) (46,874) ,75 un arriè orwar All Income derlves from contlnuing activities, therefore no statement of recognlsed gains or losses Is given. The notes on pages 8 to 12 form part of these financlal slatements.
East Belfast Alternatives Limlted Year Ended 31 March 2024 Balance Sheet as at 31 March 2024 Note 2024 2023 Fixed Assets Tangible assets Current Assets Cash at bank and in hand 4,497 4,497 10,566 10,566 CdItors.. amounts falling due within one year NET CURRENT ASSETS (59,320) 4,497 {48,754> NET ASSETS Represented by.. Llnre8tricted Funds 11 (46,8741 Restrlcted Fund 4,497 4,497 148,754 For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 ofthe Companies Act 2006 relating to small companies. The members have not required the company to obtain an audlt ol ils financlal statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Acl 2006. The directors acknowledge their responsibilities for.. {al ensuring that the company keeps accounting records which comply wrth Sections 386 and 387 of the Companies Act 2006 and (bl preparing financial statements which give a true and fair view of the state of affairs ofthe company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which OthetvSe comply with the requirements of the Companies Act 2006 relating lo financial statements, SO far as applicable lo the company. These financial statements were approved by the members ofthe committee and authorised for issue on the 121h December 2024 and are signed on their behalf by.. Tom Winstono Secretary Company Regislratlon Number.. N1049435 Charity Registration Number.. XT181951 NIC105153 The notes on pages 8 to 12 form part of these financial statements.
East Belfast Alternatives Limited Year Ended 31 March 2024 Notos to the Financial Statement5 1 COMPANY INFORMATION East Belfast Alternatives Limited is an incorporated charity registered in Northern Ireland, with its offices located al, Isthmus House, Isthmus Street, Beffast, BT6 9AS. 2 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources ofestimation in the preparation of the financial slatements are as follows: a) Basis of preparation The financial stslemenls have been prep8red in accordance wlth Acwuntlng and Reporting by Charities: Stalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republi¢ of Ireland (FRS 102) (effective 1 January 2015)- (Charities SORP IFRS 102), and the Companies Act 2006. b) Preparation of the accounts on a golng concern basis Due to the levèl of reserves in place the truslees assess that the charity is a going concem. cl Fund Accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes, Deslgnaled funds comprlse unrestrlcted funds that have been set aside by the Trustees for particular purposes. General funds may be transferred to designated funds where Trustees wish to use these funds for a specific purpose. Such funds may be transferred back to general funds once the criteria for the designation have been met or are no longer applicable. Restricted funds are funds which are to be used in accordance with specific reslrlction5 imposed by donors or which have been ralsed by the Charity for particular purposes. The cost of ralsing and admlnlslerfng such funds are charged against the specific fund. The aim and use of restricted funds is set out in the notes to the financial statements. Restricted funds may only be transferred lo general or designated funds once the criteria for restriction have been discharged or no longer apply, dl Incomè Rècognition Pollci8s Items of income are recognised and includ8d in the accounts when all of the following criteria are met.. The charity has entitlement to Ihe funds.. any performance conditions attached to the item of income has been met or are fully within the control of the charity. there is sufficlenl certainty that receipl of the income is considered probable., and the amount can be rneasured reliably. e) Donaled services and facilities In accordance with the Charities SORP 2015 (FRS 1021, the general volunteer time of supporters is not recognised. Q Interest ReceNable Interest on funds held on deposll is included when receivable and the amount can be measured reliably by the charity., this is normally upon notification of th8 interest paid or payable by the Bank.
East Belfast Alternatives Limited Year Ended 31 March 2024 Notes to the Flnanclal Statements (contlnued) 2 ACCOUNTING POLICIES (contlnued) g) Expenditure Exp8nditure is recognised on¢e 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 b8 measured reliably. Expenditure is clas51fied under the following activity headlngs.. Expenditure on charitable activities includes the promotion and development of music and activities undertaken to further the purposes of the charity and their associated support costs. h)Cash at bank and in hand Cash at bank and cash in hand includes cash and short term high liquid investments with a short maturity of three months or less from the date of acquisition or opening the deposit or similar account. i) Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activitie5. Support Costs include back office costs. finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated to expenditure on Gharilable activitie5. j) Tanglble Fixed Assets Individual fixed assets are capitalised at cost and are depreciated over their estlmated useful economi¢ Ilves on a straight line basis as follows.. Asset Category: Annual Rate Fixtures & Fittings 25./0 Straight Lin8 The carrylng values of tangible fixed asset5 are reviewed for Impairment when events or clrcumstances Indicate the carrying value may not be recoverable. kl Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discount due. l) Crèditors and Provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds lo a third paty and the amount due to settle the obligation can be measured or estimated reliably. Creditor5 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ml Flnancial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Baslc financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a ¢onstant rate calculated using the effective interest method. nlTaxation The company is a registered charity and the charitable tax exemplions are therefore being claimed lo the extent that income andlor gains are applicable and applied to charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied to charitable purposes only.
East Belfast Alternatives Limited Year Ended 31 March 2024 Notes to the Financial Statements (continued) 3 Income from Donalions and Legacies Unrestricted Reslricted 2024 2023 Belfast City Council Northern Ir81and Alternatives Dove Other Income Radius Young Advocates EBCDIEBCDA FSH 8,930 88,525 8,930 88,525 11,570 56,135 800 1,358 5,215 2.500 13,700 1,170 3,288 3,288 1,210 10,000 1,210 10,000 4 Costs of Charitable Actlvities by Fund Type Unrestricted Re51ricted Total funds 2024 Total funds 2023 Charitable activities 58,702 58,702 94,328 S Resulls for the year The results for the year has been arrived at after charging the following: 2024 2023 reciation 10
East Belfast Alternatives Limited Year Ended 31 March 2024 Notes lo the Flnanclal Statements (continued) 6 Anatysis of staff costs: No salaries or wages have been paid to employees, including the members of the committee. during the period. 7 Related Party Transactions During the period East Betfast Alternatives Ltd entered into transactions with Northern Ireland Alternatives Ltd, a related party. Amounts due to Nl Altematives Limited at the start of the year had been forgiven and recognised in the Income and Expenditure by reducing the current year Program Costs. At the Balance sheet date the balance owed was £Nil (2023: £58,920). None of the trustees receive remun8ration or other b8nefit from thelr work with the charity. 8Tangible Flxed Assets Flxtures & fittings Total As at 1 April 2023 Additions 14,367 14.367 14,367 14.367 Depreciation As at 1 April 2023 Char e for Ihe ear 14,367 14,367 14,367 14,367 Net Book Value As at 31 March 2024 As at 31 March 2023 9 Creditors: amounts falling due within one year 2024 2023 Related party creditor Accrual 58,920 400 10 Analysis of movements in funds Opening balance Incoming resources Resources expended Transfer Total funds at between 31 March lunds 2024 General fund Restricted fund (46,874) {1,880) ,75 46,874 (46.874) 111,953 158,702) 4,497 97 11
East Belfast Alternatives Limited Year Ended 31 MarGh 2024 Notes to the Financial Statements (continued) 11 Analysls of net assets between funds Tanglble Fixed Assets Net Current A5sels Totsl Restricted Income Funds.. Totsl 4,497 4,497 4,497 4,497 12