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 Informal￿n
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 Othe￿iSe. 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 tsel￿een 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
C￿dItors.. 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 Othetv￿Se 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