East Belfast Alternatives Limited IA company Limited by Guarantee, not having share capital) Unaudited annual report Year Ended 31 March 2025 Company No: N1049435 Charity No: XT181951 NIC105153
East Belfast Alternatives Limited Year Ended 31 March 2025 Table of Contents Page Company Information Report of the Trustees 24 Report of the Independent Examiner Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8-12
East Belfast Alternatives Limited Year Ended 31 March 2025 Company Information Trustees & Directors The Trustees who served the charity during the period were as follows- Miss Debbie Hamill Mrs Mandy Kearns Mr Tom Winstone The Directors who served the charity during the period were as follows.. Mr Tom Winstone Rev Dr Gary Mason {appoinled 1 Dec 20251 Miss Debbie Hamill (resigned 1 Dec 2025) Secretary Tom Winstone (appointed 1 Dec 2025) Mrs Mandy Kearns (resigned 1 Dec 2025) Registered Office 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 Registered Company No. N1049435
East Belfast Alternatives Limited Year Ended 31 March 2025 Report of the Trustees The Iruslees, who are also the directors for the purposes of company law. present their report and the financial statements for the year ended 31 March 2025. Structure, Governance & Management Governing Document The organisation is a 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 of Association and is governed under its Articles of Association. Recruitment and Appointment of Management Committee The directors of the company are also charity Irustees for the purposes of charity law and under the company's Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected lo serve for a period of one year after which they musl be re-elected at the next Annual General Meeting. Risk Management The Management Committee has conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, syslems or procedures have been established to mitigate the risks the charity faces. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projec15. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity. Organisational Structure The secretary also sits on the Commiltee but has no voting rights. East Belfast Alternatives falls under the umbrella of Northern Ireland Alternatives Ltd. Objectives and Activities The company's objectives and principle activities are to promote a non-violent restorative Community response to justice issues in Easl Belfast. East Belfast Alternatives will identify needs, often in partnership with local communities and other voluntary and statutory bodies, relating to safety and conflict within communities, and will attempt to heal relationships in a restorative way. At the same time, it hopes to raise community awareness on the issues affecting young people and adults who are deemed at risk. The maTn objectives and activities 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 destructive and dangerous practices and towards healthy and Gonslructive activities. To enable young people to personally reflect on the potentially damaging consequences of risky behaviour. To address areas ofweakness and failure within the formal criminal justice system. To heal relationships within the community and to promote better relationships between the community and statutory agencies. To work towards a sustainable model of delivery for as much of the company's services as possible.
East Belfast Alternatives Limited Year Ended 31 March 2025 Report of the Trustees (continued) Achievements and Performance Our achievements and performance over the past year have included our Reslorative work in Ihe Community and 4 projects through Communities in Transition funding looking at Raising Aspirations in our young people, engaging with the community lo explore Explotalion, navigating the mental and health and addictions work and training and sharing restorative praGlices to a large range of both community and statutory organisations. We now have a staff of 6 working on different programs that all have a restorative strand. EBA continued to work to support their referrals and clients. Detached Youth Work in East Belfast, Friday and Saturday nights has continued throughout the year and is now a well-eslablished programme. EBA has engaged with 120 residents through crime prevention and community safety programs. Most recently mediations and negolialions have been ongoing regarding 'vigilante' groups and the impact on our community. EBA continued to build partnerships and share learning working collaboratively with local community groups as well as Statutory groups, this includes being members and attending monthly forums such as EB Race Relations Forum, EB Youth Practitioners Forum, EB Tension Monitoring Forum and Inner East Belfast Forum. Financial Review EBA successfully applied for funding from Belfast Cily Council for £40,000 in response to recent Racist activity. The funding has meant a review of the Race Relations Forum, direct work with young people and communily conversation lessons for BAME families and residents. We also ran a Saturday night drop in to deter youths from ASB in the area. EBA was able to utilize Brysons winter hardship fund that enable 30 families to get £200 of utilities. Also, the family support hub received £10,000 from the trust for practical support for families in Inner East Belfast. Services East Belfast Alternatives delivers a wide range of services for the public benefit, but all of them are underpinned by the principles of resloralive practice. I n essence thi5 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, Preventionllntervention 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 training 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 9 wards in East Belfast.
East Belfast Alternatives Limited Year Ended 31 March 2025 Report of the Trustees {continued) Directors, Responsibilities Company law requires the directors to prepare financial statements for each financial period which give a true and fair view of Ihe state of the affairs of the charitable company and of ils financial position at the end of that period. In preparing these financial statemenls, the directors are required to.. select suitable accounting policies and apply Ihem consistently., makejudgements and estimates Ihat are reasonable and prudent., state whether applicable accounting standards have been followed subject to any departures disclosed and explained in the financial statements., and prepare the financial statements on the going concern basis un5ess it is inappropriate to presume that the company will continue in business. The Directors have overall responsibilily for ensuring that the charity has an appropriate system of control5, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the 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 irregularities. Statementof Disclosure of Information to Examiner So far as each of the Directors in office at 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 ought to have taken as Directors in order to make themselves aware of any relevant information and to establish that the examiner are aware of that information. Examiner In accordance with Article 382 of the Companies Acl 2006, a resolution proposing that HMCI Limited be appointed as independent examiner of Ihe company will be put to the Annual General Meeting. Registered office Carew Family Centre 15 Tamar Street Belfast BT4 1 hs Signed by order of the trustees Tom Winstone Secretary Date.. 0211212025
East Belfast Alternatives Limited Year Ended 31 March 2025 Independent Examiner's Report To The Members of East Belfast Alternatives Limited We report on the accounts of the company for the year ended 31 March 2025 which are set out on pages 610 12. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER As the charity trustees land also the directors of the company for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements oflhe Companies Act 2006. Having satisfied ourselves thal the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to.. •examine Ihe 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 65{9)(b} of the Charities Act., and •State whether particular matters have come to our attention. BASIS OF INDEPENDENT EXAMINER'S REPORT We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(bl ofthe Charities Acl. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration ofany unusual items ordisclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. Our role is lo state whether any material matters have come to our attention giving us cause to believe: l. That accounting records were not kept in accordance with section 386 of the Companies Acl 2006; 2. That the accounts do not accord with those accounting records,. 3. That the accounts do nol comply with the accounting requirements of section 396 of the companies Act 2006 and wilh the methods and principles of the 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., 4. That there is further information needed for a proper understanding of the accounts to be reached. INDEPENDENT EXAMINER'S STATEMENT I can confirm thal l am qualified to undertake the examination because l am a registered member of Chartered Accountants Ireland which is one of the listed bodies. I have Completed my examination and have no concerns in respect of the matters {1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Sreland, I have found no matters that require drawing to your attention. Mr Rodney Hamill Bsc FCA HMCI Limiled TIA Hamill Mcllwaine 28-30 Old Mountfield Road Omagh BT79 7BJ Date-. 0211212025
East Belfast Alternatives Limited Year Ended 31 March 2025 Statement of Financial Activities (incorporating an income and expenditure account) Total Funds 2025 Total Funds 2024 Unrestricted Restricted Notes Income and endowments from: Donations and legacles Total Income and endowments 109,305 109,305 111,953 109,305 109,305 111,953 Expenditure on: Charitable Activities (113,110) {113.1101 {58,702) Total Expenditure 113, 10 113,1 58,702) Net income l (expenditure) for the year Transfers beffeen funds (3,805) (3,8051 53,251 Net movement in funds (3,8051 (3,805) 53,251 Reconciliation of funds: Total funds brought forward Total Funds Carried Forward 4,497 692 4.497 692 {48.754} 4,497 All income derives from continuing activities, therefore no statement of recognised gains or losses is given. The notes on pages 8 10 12 form part of these financial statements.
East Belfast Alternatives Limited Year Ended 31 March 2025 Balance Sheet as at 31 March 2025 Note 2025 2024 Fixed Assets Tangible assets Current Assets Cash at bank and in hand 692 4,497 4,497 692 Creditors.. amounts falling due within one year NET CURRENT ASSETS 692 4,497 NET ASSETS 692 4,497 Represented by.. Unrestricted Funds Restricted Fund 692 692 4,497 4,497 For Ihe year ended 31 March 2025 the company was enlilled lo exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audil of its financial slatements for the year ended 31 March 2025 in accordance wilh Section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for.. (al ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the 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 otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. These financial statements were approved by the members of the committee and authorised for issue on the 2nd December 2025 and are signed on their behalf by.. Tom Winstone Company Registration Number.. N1049435 Charity Registration Number: XT181951 NIC105153 The notes on pages 8 to 12 form part of Ihese financial statements.
East Belfast Alternatlves Limited Year Ended 31 March 2025 Notes to the Financial Statements 1 COMPANY INFORMATION East Belfast Alternatives Limited is an incorporated charity registered in Northern Ireland, with its offices located at, Isthmus House, Isthmus Street, Belfast, BT6 9AS. 2 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of estimation in the preparation of the financial statements are as follows.. a) Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015} - (Charities SORP {FRS 102), and the Companies Act 2006. bl Preparation of the accounts on a going concern basis Due to the level of reserves in place the trustees assess that the charity is a going concern. c) Fund Accounting General funds are unreslricled 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. Designated funds comprise unrestricted 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 restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of restricted funds is set out in the notes to the financial statemenls. Reslricled funds may only be transferred to general or designated funds once the criteria for restriction have been discharged or no longer apply. d) Income Recognition Policies Items of income are recognised and included in the accounts when all of the fo51owing criteria are met.. The charity has entitlement to the funds., any performance conditions attached to the item of income has been met or are fully within the control of the charity. there is sufficient certainly that receipt of the income is considered probable; and the amount can be measured reliably. e) Donated services and facilities In accordance with the Charities SORP 2015 (FRS 102), the general volunteer time of supporters is not recognised. n Interest Receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity., this is normally upon notification of the interest paid or payable by the Bank.
East Belfast Alternatives Limited Year Ended 31 March 2025 Notes to the Financial Statements {¢ontinued) 2 ACCOUNTING POLICIES (continued) gl Expenditure 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.. 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 al bank and in hand Cash at bank and cash in hand include5 cash and short term highly 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 assisl the work of Ihe charity but do not directly undertake charitable activities. Support cosls 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 charitable activities. j) Tangible Fixed Assets Individual fixed assets are capitalised at cost and are depreciated over their e51imated useful economic lives on a straight line basis as follows.. Asset Category: Annual Rate Fixlures & Fittings 250A Straight Line The carrying values of tangible fixed assets are reviewed for impairment when events or circumstances indicate the carrying value may not be recoverable. k) Debtors Trade and other debtors are recognised al the selllement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discount due. l) Creditors and Provisions Creditors and provisions are recognised where the Charity has a present obligation resulting from a pasl event that will probably result in the transfer of funds to a third party and the amounl due to settle Ihe obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlemenl amount after allowing for any trade discounts due. m) Financial instruments The charity only has financial assets and financial liabilities of a kind thal qualify as basic financial instruments. Basic financial instruments are initially recognised at Iransaclion 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 constant rate calculated using the effective interest method. n) Taxation The company is a registered charity and the charitable tax exemptions are therefore being claimed lo the extent that income andlor gains are applicab5e and applied to charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied lo charitable purposes only.
East Belfast Alternatives Limited Year Ended 31 March 2025 Notes to the Financial Statements (continued) 3 Income from Donations and Legacies Unrestricted Restricted 2025 2024 Belfast City Council Northern Ireland Alternative5 Slreetwork Other Income Radius BHSCT EBCDIEBCDA FSH 5,970 76,789 1,917 4,765 4,000 3,094 4,590 8,180 5,970 76,789 1,917 4.765 4,000 3,094 4,590 8,180 09,305 8,930 88,525 3,288 1,210 10,000 111,9 4 Costs of Charitable Activities by Fund Type Unrestricted Restricted Total funds 2025 Total funds 2024 Charitable activities 113,110 113,110 58,702 113,110 113,110 58,702 10
East Belfast Alternatives Limited Year Ended 31 March 2025 Notes to the Financial Statements {¢ontinuedl 5 Analysls of staff costs: No salaries or wages have been paid to employees, including the members of the committee (see nole 6). None of the trustees receive remuneration or other benefil from their work with the Charity. 6 Related Party Transactlons During the period East Belfast Alternatives Ltd received funds from Northern Ireland Alternalives Ltd, a related party, to fund a range of projects. In addition, the staff who delivered these projects are paid directly by Nl Alternatives. Nl Allernatives also pay5 for certain administrative cosls for the company. 7 Tangible Fixed Assets Fixtures & fittings Total As at 1 April 2024 Additions 14,367 14,367 14,367 14,367 Depreciation As at 1 April 2024 Charge for the year 14,367 14,367 14,367 14,367 Net Book Value As at 31 March 2025 As at 31 March 2024 8 Analysis of movements in funds Opening balance Incoming resources Resources expended Transfer Total funds at between 31 March funds 2025 General fund Restricted fund 4,497 109,305 109,305 (113,1101 (113,110) 692 692
East Belfast Alternatives Limited Year Ended 31 March 2025 Notes to the Financial Statements {continued> 9 Analysis of net assets between funds Tangible Fixed Assets Net Current Assets Total Restricted Income Funds.. Total 692 692 692 692 12
East Belfast Alternatlves Limited Year Ended 31 March 2025 Management Information The following pages do not form part of the statutory financial statements which are the subject of the independent examiner's report on page S. 13
East Belfast Alternatives Limited Year Ended 31 March 2025 Detailed Statement of Financial Activitles INCOMING RESOURCES 2025 2024 Belfast City Council Northern Ireland Alternatives streeOrk Other Income Radius BHSCT EBCDIEDCBA FSH Total Income 5,970 76,789 1,917 4,765 4,000 3,094 4,590 8,180 109,305 8,930 88,525 3,288 1,210 10,000 111,953 EXPENDITURE CHARITABLE ACTIVITES Accountancy Sundry Bank Fees Heat and Light Printing, postage and stationery Compuler Costs Programme Costs Repairs & maintenance Travelling & Entertainment TOTAL EXPENDITURE 200 4,093 179 720 272 120 51,171 547 1,400 58,702 320 200 491 109,955 2,144 113,110 NET {OUTGOING) IINCOMING RESOURCES FOR THE YEAR (3,8051 53,251 14