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 beff￿een 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
stree￿Ork
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