Charity number: NICIO5780 Company number: N1640806 DEVELOPING HEALTHY COM[uNITIEs (DHC) LIWTED (A company limited by guarantee) Trustees, report and financial statements for the year ended 31 March 2023
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED {A company limitsd by guarantee) Contents Page I£gal and administrative information Trustees, annual report (incoTrorating the directors report and strategi¢ report) 2-11 Independent Auditors, report to the trustees 12-15 Statement of financial activities 16 statennt of financial position 17 Stat¢ment of cash flows 18 Notes to the financial statements 19-29
DEVELOPING HEALTHY COMMUNITIES (DHC) LIED (A company limlted by guarantee) Legal and administrative informatlon Charity number NIC105780 Company registration number N1640806 Business address 83 Ledwidge Avenue Derry BT47 6GZ Registered office 83 Ledwidge Avenue Derry B T47 6GZ Trustees Emma Kevitt Gerard Deane Diane Marshall Charlene Marie Shongo Sharon Williams David Kelly Amanda Dohety Itona McNicholl Resigned 1311212022 Secretsry Edel O'Doherty Auditors McDaid Mccullough Moore 28132 Clarendon Street Derry BT48 7HD Bankers Allied Irish Bank Meadowbank Strand Road Derry Page I
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Trustees, Annual Report (including Directors, Report & Strategic Report) for the year ended 31 March 2023 The Iru8tees present their report and the financial statements for the year ended 31 March 2023. The trustees, who are also directors for the purposes of company law and who served during the year and up to the date of this report are set out below. This report is prepared in acc'ordance with A¢¢ounting and Reportin¥ By Charities.. Stdtcment ot Recognised Practice applicable to churities preparing thcir accounts in accordancc with the Financial Rcporting Siand&ird applicable in the UK aThd Republic of Ireland (FRS 102) (effcctivc l January 2019). Introduction Thc Trustees of Developing Hcalthy Communities (DHC) arc delighted to prcscnt our Annual Rcporl and Financial Statement for thc ycar ended 31 March 2023. This report captures thc achievement.8 and pobilive contributions which DHC has made during the pcriod Isi April 2022-30th March 2023 and is tcstaffteiil to the organisation's dedication to improving tho h¢alth of our population, in pannership with our fundcrs and the wider community and voluntary sector. DHC as a strutegic organisation within the Derry and .£trabane district is committcd to fostering genuine intersectoral partnerships for health dnd harnessing our collcctivc assets lo tackle hcalth inequalities and irnprove the quajity of life of our local population. Within Ihis report we prasent evidonc¢ of the extent and impact of our work in striving towards making a positive difference to the health and wellbeing of our citizens. Structurey governance and management Governing Document The organisa¢ion is a charitable company limited by guarantee not having a share capital (company registration number N1640806). It is recognised as a charity by HM Revenue and Customs and is registered with the NI Charities Commission (registration nurnber NIC105780). The charity's governing document is its Memorandum And Artlcles of Association. Organisalional Siruclure The chatitable company is governed and managed by the board of directors, who are also the charity trustees. The Trustees are ehosen based on their ski118 and professional backgrounds so as to ensure a wide range of experience is represented on the Board. The trustees who served the company throughout the year are shown on page l. together with details of the registered office and other professional advisors. The board of directors (trustees) carry out their governance role throughout the year by way of netingS on a quarterly basis to review the performance of the charity and to make decisions iegarding the charity's financial and operational matters. Thc trustees a]so meet from time lo time between qudrtcrly meeting.8 in ordcr to perform their role on essential govcrnance matter8. Thc directors govern the activities of the charitablc Lompany in line with the objective.8 set out in the governing documents of the charity. numely the Memorandum and Articles of Association and the charily's constitulion. Developing Hcalthy Communities (DHC) Limited is managed by the Chief Exccutive Edel O'Dohcrty. She is r&8ponsiblc for ovcrseeing the activitics carried out by the chatitable company. Hcr responsibilities include the managcmcnt of all stafl and thcir duties, the provision of a full range of administrative and clerical duties and for thc preparation or financial reports to the Buard of Directors and funding Bodies. Developing Healthy Communities (DHC) Limit¢d is an equal opportunities employer committed to positiv¢ policies on recruitm¢nt, training and career dev¢lDpment for staff m¢mbers regardless of marital status, religion, colour. race, ethnic origiD or disability. Page 2
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Trustees, Annual Report (ineluding Directors, Report & Strateglc Report) for the year ended 31 March 2023 Appoinlment and training of trustees DHC is committed to equity. diversity and inclusion and therefore openly advertises vacancies on the Board in order to attract a range of people with divcrse skills and experience whieh will benefil thc people and communities we serve. The Board is committcd to providing support and training lor Board membcrs. to help them to fulfil their rolc, including for people who have not served on a board before. New trustecs dlc nominated by current trustees. Induction and training of ncw trustees is Provided by existing trustees and employees. Most trustees, duc to their expcriencc and backgrounds. are already familiar with the work of thc charitable company. Principle ri.fks and uncertainties Management have conducted a review of the major iisks to which the charitablc company is exposed and systems have been established to mitigate those risks. The trustees continually monitor their exposure to financial risk. Givcn the size of the charitable company, the trustees have not delogated the responsibility of monitoring financial risk to a sub committee. Risks identified. such as the financial viability and sustainabilily of thc charitable company. hav¢ been reviewed to ensure that a level of funding is mainlained that is nc¢cssary for the charitable company io continue to mcot its objectives. The trustees continually striv¢ to source additional or new funding sources. Business, cyber and fjnancial risk are managed by ensuring the company have appropriately qualified staff ¢quipped with the necessary skills and experienc¢ and Ihat effective and secure ICT systems are in place. Internal risks ar¢ minimised by the implementation of controls and procedures for the authorisation of all transactions. Key managemenl remuneration policy The key management personnel of the charitable company are the directors (Lrusiees) and senior management. The trustees are not remunerated for their services and did not receive and were not reimbursed for expenses during the y. The remuneration of senior nnagement is set by the tn]slees and reviewed annually and is normally increased in line with inflation. The benchmark used in setting remuneration is based on the remuneration of other key management personnel in similar comparable organisations. Directors The directors (also the trustees) who served the Charity during the period were as follows.. Emma Kevitt Diane Marshall Amanda Doherty (rcs'igncd 13112122) Sharon Williams Charlene Shongo Gerard Deane David Kelly Lcona McNicholl Page 3
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Trustees, Annual Report (including Directors, Report & Strategic Report) for the year ended 31 March 2023 Objectives and activities The principal objectives and activities of the charity duting the year continued to be the promotion of health improvement and rcduction of health inequality throughout Northern Ireland by the provision of training, support and awareness projects carried out on a multi-seetoral partnership basis. PubliL Beiiefit- In sctting these objectivcs the trustees, have considered the Charity Conimission for Northern Ireland's guidance on public benefit to ensure thats it's dctivities have helped to achieve its principal ubjective of public benefit for its beneficiaries. Developing Healthy Communities {DHC) Limitsd is a charitable organisation registered with Northern Ireland Charities Commission. The company commenced activities on l April 2018 on which date all assets and liabilities of 'The Deny Healthy Cities Project, w¢re transferred to the company. The Company is a charitabl¢ Company limited by guarante¢. It is governed by a tnemorandum and articles of association, During the year, the charity carried out a number of activities and projects in the furtherance of ils objectives: I. DHC ¢onlinued to lead Derry City and Strabane's designation to the World Health Organisation's European Healthy Cities Network. 2. DHC'S CLEAR Project administered small grants on behalf of the PHA to build health and wellbeing capacity within small community organisations, in support of the NI Mental Health Strategy and the NI Suicide Prevention Strategy 'Protect Life,. The Clear project also delivered training to improve mental health and emotional wellbeing and prevent suicide. Through this project DHC also Continued to oversee the PHA'S quality standards for the delivery of services in this field. 3. Through DHC'S Healih@WorkNI 'Work Well, Live Well programme we delivered support, training and &wareness raising to improve health and well being in workplaces, adhering to the World Health Organisation's Workplace Health Modcl. 4. DHC initiated the Team Health, Social Enterprise providing a range of simple diagnostic health checks for a wide range of workplaces. 5. DHC continued to facilitatc the Families Voices Forum through our regional Bcrcaved by Suicide projecL which enabled flY members bereaved by suicide to contribute effectivcly to discussion and dccision making in relation to suicide prevention. 6. DHC continucd to Co-ordinate and adn]inister Ncighbourhood Health Improvement Programmc (NHIP) grant.s on behalf of the PHA to six Neighbourhood Renewal Partnerships. 7. DHC worked in partncls'hip with the NW Community Neork and ul.ster Univcrsity the UK wide 'ldcas Fund, to support a iangc of mental health and wollbcing projects in local communities. Pgge 4
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Trustees, Annual Report (includlng Directors, Report & Strategic Report) for the year ended 31 March 2023 Strategic Report Achievements and perforn]ance (including princlpal rlsks and uncertainties, development and performance and key perfornMn¢e indleators} Striite ic l)evelu niont.8 Transfornia¢lon - staAng and Systems The year 2022_23 was one of transformation for DHC wi(h the departure of our highly respected Chief Executive, Erin McFeely at the end of September 2022. Erin presided over DHC for 4 years, working to build and consolidate relationships with funders and partners across the community. voluntary and private sectors. She brought to DHC her own innovative and highly participative style of managemeni and was very successful in raising the profile and impact of the organisaiion within the North W¢st. Edel O'Doherly commenced the role of CE in early November 2022, after an extensive career working as a senior manager within health and social care and a primary focus on health improvemeni and community development. In addition. the Clear Team moved from Strabane to the new Ebringlon Offices, which consolidated the team in one location. DHC invested heavily in & new Gran( Management System (Salesforce) during the year in support of the adminisiration of the PHA'S Small Grants programme. DHC have worked intensively during the Spring to enhance our ICT cyber-security to reduce the risk of cyber-crln. DHC condu¢i¢d a HR restructuring of the Clear Project team ID January 2023 culminating in the appointment of a Deputy Project Manager. a Project Coordinator, and a full-lime Administrative Assistant. In March 2023, in alignment with th¢ Bereaved by Suicide CoDtra¢t, DHC recruited an Information and Communications Officer. 30th Anniversary Celebrations There were many causes for celebration during the year and the Autumn period featured a number highly successful events which included.. As part of the Deny and Strabane Healthy City and District initiative, DHC held a very successful joint conference with Ulster University Centering health. Building for better outcomes, on the 30th of September. The event celebrated Derry City & Strabane becoming a designated WHO Healthy City for the third time and brought together an inspiring atTay of speakers to explore how the Council, community and enterprise can put healthy lives at the core of decision making across the seciors. The DHC'S Clear Forum hosted a major event Turning ambition inio reality.. Focusing on early intervention and prevention within mental health in the Western Area,. The conference was presented by journalist and mental health advocate Lynda Bryans and focused on early intervention and looking beyond crisis response. The event brought together statutory and community voices to seek opportunities to join the dots between mental health community and statutory provision of services. DHC celebrated its 30th anniversary by hosting a gathering of invited guests, including current and former Board members and staff and a wide range of supporters of DHC over the years. This very successful event provided an opportunity to reflect on the growth, development and impact of DHC since its inception. Page 5
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company Ixmited by guarantee) Trustees, Annual Report (including Directors, Report & Strategic Report) for the year ended 31 March 2023 Strategic Objeetives Developing Healthy Communities (DHC) continued to work in line with the objectives set out in the Strategic Plan for 2019-2022, reflecting its charitable objects and to further the aims of providing public benefit. The stratcgic objectives for 2020-2023 were to provide: l. Leadership and Influence Wc drc a valued agency that idcntifies and articulates the health and well being necds of our communitie5. 2. Capacity building and Training We deliver capacity building and training opportunities, empowering people and COTtllnunities to makc positive choiccs about health and wellbeing. 3. Health Innovation We are a catalyst for the d¢v¢lopment and delivery of evidence based, community led, health and lIbeing initiativ¢s. During 2022123 Developing Healthy Communities continued Co support people and comrnunities including listening and responding to the changing needs of people during the year. W¢ identified and articulat¢d these needs, and brought le¥erS in h1th, community, business, and academia together lo highlight both challenges and opportunities to tackle issues associatd with entrenched health inequaliti¢s. Through our charitable activities, we delivered health and wellbeing programmes, provided training, support and advocacy for the promotion of health and wellbeing and the furtherance of the WHO Healthy Cities agenda in Derry and Strabane. DHC Continued to administer short term funding on behalf of the PHA and support community and voluntary sector organisations to make necessary adaptations to successfully deliver on funded projects. The organisation Continued to invest in our relationships with key funders Ancluding the PHA, DCSDC, the Ideas Fund, The Community Fund and the Rank Foundation and a number of new partnerships in order to increase its impact and sustainability. Most notably. DHC was successful in its joint application with the North W¢st Community Nelwork. to the British Science Association to act as the local Development Co-ordinator for delivery of the 'Ideas Fund, in Derry and Strabaoe. l)ci'fnrinLlI)ce Iiid'c, Thi'ough our principal funder, the Public Health Agency. DHC has continued to deliver a range of strategic and inter agency initiatives which sUPPOrt the achievement of oui churitable objectives which ure to.. (a) Promotc a more positive and inclusivc dttitude to health from policy und planning by initiating and encouraging inter-agency and inter-.%ector working and supporting and devcloping practical initidtivcs. (b) Advance education relating to bencfit5 of good health and to the implications of poor health through the provision of advice. information, guidance, support and training. (c) Promotc and encourage public participation in healthy exercise and physical activity., (d) Promote, develop and support those organisations offering health care setviccs and support in thc area of benefit. The main achievements of the charity during the year were as follows: Pgge 6
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Trustees, Annual Report (including Directors, Report & Strategic Report) for the year ended 31 March 2023 nd Vol nl&l1' Seclnr,% - In 2022123 DHC'S CLEAR Project administered over £1.6 million worth of small grants between £500 and £13,426 to community and voluntary organisations across Northern Ireland, on behalf of the Public Health Agency. This supported 364 projects which delivered a range of activities linked to supporting emotional health and wellbeing, to over 31.UOU individuals. 10,000 participants completed pr¢ and post questionnaires and 89% reported a positive change to their health and w¢llbeing. We also held a Clear Forum event themed 'Turning ambillon into reality: Focusing on early intervention and prevention within mental health in the Wgstern Area, which was attended by 46 participants. The CLEAR Project continued to work closely with Sports Clubs, this year supporting 23 groups. Over £7,000 being distributed for purchasing of sports equipment. A total of 58 sports club members attended SafeTALK and 15 attended either Sports NI Mental Health Awareness or Zero Suicide online training. 'iiILIl 14Lalili iiiid .Suic'ide l)I'evLiiliuii Ti'uiiiiii Through DHC'S CLEAR Project, the organisation delivered training opportunities related to mental health, emotional well being and suicide prevention, principally to people working in community and volUntY sector organisations. - 401 participants accessed training from a range of 32 ¢ourses. Courses included. SafeTALK, ASIST, Mental Health First Aid. Self Care, Hope Matters, Motivational Interviewing, Impact of Alcohol on Self Harm and Crisis Intervention, Impact of Alcohol on Self-Harrn and the Family. Self-Harm and Autism and Anger Management. -Evaluation evidenced outcomes which included increased skills. knowledg¢, understanding and confidence in the range of issues covered. -Feedback from participants included. "Really good training course which made me feel more confident in dealing with suicide. "This course is unreal and I am happy to be part of it." tind. 'ds - Through the CLEAR Project, DHC continued to provide a vital leadership role in overseeing the PHA'S qua]ity and governan¢e standards for community and voluntary sector organisations. The Standards online portal was used for the first time for the independent assessment against the Standards. Five organisations underwent independent assessment and 227 organisations registered for s¢lf-assessment. - The 13-minute StanddS awar¢ness raising video was viewed over 140 times, Held 2 Referral Procedures workshops with 19 participants from 19 different organisations. Page 7
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Trustees, Annual Report (including Directors, Report & Strategic Report) for the year ended 31 March 2023 ,SLI nrl for Work lace "Health@Work NI" Lontinued to target workplaces where health inequalities ar¢ likely to be most prevalent. including those with a high proportion of. low paid, manual, male, sedentary aod migrant workers. - In 2022123, through DHC'S Work Well Live Well" Programme(funded by the Public Health Agency), 40 new workplaces were signed up to our Workplace Health Support Service. accessing information, and support to develop a healthier workplace. - 30 new Workplace Health Champions were trained online through the Work Well Live Well Prograrnme. 15 organisations were supported to complete workplace health and wellbeing surveys. These 15 organisations accessed intensive consultancy and mentoring support to develop and complete health and wellbeing action plans based on the findings of their survey. 28 employees completed Mental Health First Aid Trdining online. Health@WorkNI also delivered network learning events including Financial Wellbeing, Burn Out and Fatigue and Stress Management Standards. We Continue to mentor the champions to deliver on wellbeing plans. - Health@Work Nl works in partnership with WHSCT, AWARE. Recovery Colleges, HSENI and many others to deliver and prornote training, health promotion initiatives and campaigns to workplaces at all levels of the programme. An Annual Celebration event took place to recognize and reward those workplaces that have completed all levels of the programme and that have shown commilm¢nt to wellbeing al work. Team Health Additionally. DHC'S Team Health social enterprise delivers interventions to promote employee well-being within workplaces. This initiative seeks lo generate income lo suppor¢ susiainability and extension of workplace health progratnmes in the wider community. As 2022-2023 was the first year of this initiative. and &fter investment in equipment and payment of nursing staff, £3,589 income was generated. Since February 2022, a total of 300 workers have participated in Health Checks across 25 workplaces in the Western Trust region. These interventions are in line with the World Health Organisation's focus on workplace 'settings' to improve health by providing workers with personalised information on their health status ie cholesterol, blood pressure, etc and advising them on proactive steps to take to improve th¢ir health and wellbeing, Team Health have invested significant time into branding, promotion and networking to build awareness of the programme and secure further contracts. Pilot programmes and workshops were held LO consult with workplaces the Team Health webpage. HO L7ur(? n He¢1 Itll Citie5 NLlwoi'k DHC has continued to work with local partners including Derry City and Strabane District Council, the PHA and the Western Health and Social Care Trust to promote the Healthy Cities Phase VII Frarnework and themes of. People, Plac¢. PlaneL Prosperity, Peace and Participation. DHC has continued to r¢present Derry and Strabane at regional, national and international Healthy Clues Forums. including at the European Healthy Cities Annual Business and Technical Conference where we secured a place on the agenda for a presentation by ARC Fitness's. DHC has eswblished Derry Cily & Strabane as a founding member of the network's working group on alcohol. DHC has worked Lo establish or partner on the delivery of programmes under the six themes and priorities identified by the cross-sector healthy cities leadership group, notably partnering with DCSDC and the Community Foundation on the development of a healthy and sustainable cooking programme for the Acom Farm project. - DHC has grown a healthy citi¢s digital community achieving 300% growth in its email list and supporling key PHA and WHO campaigns across email and social media. Page 8
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Trustees, Annual Report (including Dlrectors, Report & Strategic Report) for the year ended 31 March 2023 l-lealili Lcudei'slii - DHC continued to Pdrticipatc in a range of civic, strategic and policy making forums to promote inclusive and equitable approaches to health. - This includes taking Part in thc DCSDC Strategic Growth Parthcrship meetings and facilitated a Consulthtion Coffcc evcnt in April 2022 including 33 participt5 in suppori of the work ot the Partnership. - DHC inputs into the Prolect Life Strategy's Implementation Gruup. As part of this work a consultation event on the Department of Health's Postvention Support for Families Bereaved By Suicide was hosted in March 2023 (13 attendees), DHC links closely with the r)CSDC Mayor and local politicians to ensure that health and wellbeing are profilcd within thc Cily Council Area. DHC'S social media channels are used exten.sively to highlight relevant topic are&s in health. Regular mailouts to our Health communitie.s list have fcatured content on topics ranging from Air Quality in School.8 to Fcmale ParticApation in Sport. lo name but a few. DHC Family Voices Forum project launched their Manifesto 'Turning Grief into Hope, in January 2023. The highly successful event was held in Belfast City Hall and attended by the Nl Mental Health Champion, Prof Siobhan O'Neill, Prof Rory O'connor (Health Psychologylsuicide Behavioural Research Lab) and the Chief Me4Jical Officer, Dr Michael McBride, as well as families bereaved by suicide. The purpose of the Manifesto is to ensure that the voices of people bereaved by suicide are heard in policy and decision making forums. - Six new members have joined the FVF with the total number of members now chIng 71. - Family members held I I meetings during 2022-23 and 14 one-to-one sessions were held in support of individual members to build their confidence and skills to Contribute to the group. - Four Consultation workslreams were facilitated with the FVF on a range of themes to inform the development of the Manifesto and nine panel conference engagements were held to plan and prepare for the Manifesto Launch. - The Family Voices Forum has participated in each of the Trusts are a Protect Life Implementation Groups. - Families Voices Forum regularly engaged with the Chief Medical Officer and the Mental Health Champion for NI on the impact of COVID-19 on the mental hcalth and emotional well being of peoplc and communities. The Ideas Fund - Thc Ideas Fund, was launched in 2021. Since then Developing Healthy Communities have continued in thcir role as local DcvclopmenL Coordinator. in partnership with the Nurthwest Community Network. Sixteen COKnn]unity-researcher partner.ships werc fundcd uver two rounds, including somc extension grants to allow piojccls tu expand or share and embed I&nIng, over £lm has been awarded in Dcrry and Strabane from 2(Y21-2023. Developing Health Communities, Northwest Community Network dnd Ulster University secured £90k in March 2023 to run a pilot that will seek to address $ystc]i]ic challenges laced by community groups and researchers, taking a n]ure strategic appr()ach tu creating systems which support commllnity pariners and university-based rcsearchers, collaboration mor¢ ffeclively. Bei?efits to Ili¢ end u4cr%' und wider societ The directors are satisfied that the p¢rformance of the company during the year as d¢tail¢d in the foregoing paragraphs, in tenns of both financial and op¢rational results. is in line with the charity's constitution and key objectives. Page 9
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Trustees, Annual Report (including Directors, Report & Strategic Report) ror the year ended 31 March 2023 Financial review (including reserves policy) The nct income for the year was £59,523 (31 March 2022 - net income £47,375). The net income for the year will be added to the funds brought fonvard. Total funds and rcserves at the end of the financial year were £402.928. The charity aims to ensllre that liquid funds hcld at any point in time are Sufficient to cover expcnditure equivalcnt to 6 months core rLllJning costs and all winding up liabilitiCS. Ai the year-end date. the charity held cash at bank (on current or short-tern] dcposit accounts) of £864,769. Total expcnditure for thc Ye was £2.413.640 (excluding depreciation). F.xpenditure inclllded iing fenced funds of £1,677,627 which wcre distribuled in small grants. The chdrity, therefore. has adequate funds in line with its reserves poliLy. The directors are Satisfied with this outcome and will continu¢ to prudently rcvi¢w the levcl of reserves held by the chaiity in line with current levels of funding and operating ¢osts. Plans for future periods In the forthcoming financial year the directors will continue to govern the company in line with the constitution in ord¢r to achieve the objectives noted above. In particular the directors will focus on diversifying income sources ¢0 5UPPOrt the long term sustainability of the organisalion. They plan to complete the designation pioce53 to achieve WHO European Healthy City status for Derry and Strabane. They plan to continue lo strengthen online systems and operations to ensure (he organisation is future proofed. This includes the launch of the PHA Quality Standards and Training online portal and Ihe development of an online booking system for training and events. Post Balance Sheet Events The impact of COVID, the political instability in Northern Ir¢land combined with the cost-of-living crisis continues to create instability and uncertainty across all of the sectors within North¢rTh Ireland with potenail ramifications to the climate for funding. These societal pressures have simultaneously driven demand for health and wellbeing suppori within our communities. In spite of ihese challenges. DHC remained financially and operationally stable during 2022-23. although it is impossible to predict the risks to longer term funding in the future. Statement of Trustees, responsibilities The trustees. who are also the directors of the company for the purposes of company law, are responsible for preparing the Annual Report and thc financial statement5 in accordance with applicable law and Unitrd Kingdom Accounting Standards (Unitcd Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial .statcJncnts for each financial year which give a true and fair view uf the stale of affairs of the charithble company and of the incon]ing SOurCeS and applicdtion of resourccs, including the income and expenditure. of ihe charitable company for that pcriod. In preparing these financial statements, the trustees are required to- select suitable accounting policics and then apply then consistently. observe the methods and principles in the Charitlcs SORP 2019 (FRS 102), make judgements and accounting estimates that are reasonable and prudent. State whether applicable UK Accounting Standards have been followed, subject lo any material departures disclosed and explained in the fjnancial statements, and prepare the financial statements on the going concern basis unless It is inappropriate to presume that the company will continue in business. Page 10
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMrrED (A company limited by guarantee) Trustees, Annual Report (including Directors, Report & Strategic Report) for the year ended 31 March 2023 The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to cnsure that the financial 8tatements comply with the Companies Act 2006. Thcy are also responsible fur safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Statement of disclosure of information to 2uditors We. the trustees of the charilable company. vtho held office at thc date of approval of these financial statements. each confinn. so far as we atc aware. that: there is no rclevant audit infonnation of which the charitable companls duditors are unawarc. and we have taken all stcps ihat we ought lo havc Lqkcn as tmstees in order to make ourselves aware of any relevant audit information and to establish that the charitable company's auditors are aware of that infoimation. Auditors A resolution proposing that McDaid Mccullough Moore be reappoint¢d as auditors of th¢ Charity will be put to the Annual G¢n¢ral Meeting. Small company provisions This report has been prepared taking advantage of the small companies, exemption of section 415A of the Companies Ac¢ 2(K)6. In approving the Tru5tees' Annual Report, we also approve the Strategic Report included therein, in our capacity as company directors. On behalf of the Board Emma Kevltt (Chair) Trustee 12 October 2023 Page 11
DEVELOPING HEALTHY COMMUNITIES (DHC} LIMITED (A company limited by guarantee) Independent auditor's report to the menjbers of DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED We have audited the financial statements of DEVF.LOPING HEALTHY COMMUNITIES (DHC) LIMITED (the charitable company) for the year ended 31 March 2023 which comprise the statement of financial activities. the statement of financial position, the statement of eash flows and notes to the financial statements. including & summary of significant accounting policics. The financial reporting framework that has been applied in their prcparation is applicable law and United Kingdom Accounting ,Standards, iThcluding 17inanLial Reporting Standard 102 The Financial Reporting Standard applicablc in thc UK and Republic of Ireland (United Kingdom Gcnerally Accepted Accounting Practice). In our opinion the financial siaten]ents". givc a true and fair view of the stace of the charitable company's affairs as at 31 March 2023, and of its incoming resources and application of resources, including its income and expcnditurc, for the year then endcd. havc been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prcpdrcd in accordance with the requirements of tho Compdnics Act 2006. Basis for opinion We conduct¢d our audit in accordance with International Standards on Auditing (UK) {ISA's (UK)) and applicable law. Our responsibiliti&8 under those standards are further described in the Audito¢s responsibilities for the audit of the financial statements section of our report. We arc indcpcndent of the charitable company in accordance with the ethical requiremenls that are r¢levant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilitics in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to Going Concern We have nothing to report in respec¢ of the following matters in relation to which the ISAS (UK) require us to report to you where.. the directors, use of the going concern basis of accounting in the presentation of the financial statements is not appropriate; or the directors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the company's ability to ¢ontinue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the fmancial statements authorised for issue. Other information The directors are responsible for the other information. The other information comprises the infornution included in the annual report. other than the financial statcments and our auditovs report thereon. OUT opinion on the financial statements does nut covcr the other information and, except to the extent othcrwise explicitly stafrd in our rew)r¢ we du not express any fonn of assurance conclusion thereon. In connection with our audil of the financial statcmcnts. our responsibility is to read thc other information and, in doing so, considcr whether the other inforn)ation is mafrrially inconsistent with the financial .statemcnts ur our knowledge obtained in the audit or otherwise appears to be matcrially misstated. If we identify Such material inconsistencies or apparent material miststatcJncnts, we are required to deterniine whcthcr thcre is a material misstatemcnt in the financial statements or a material misstatement of the other infurmaiion. If, based on the work wc have performed, we conclude that there is a material mi5stat¢ment of this other information, we ar¢ r¢quired to report that fact. We have nothing to report in this regard. Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the cours¢ of the audit.. the information given in the trustees report and the directors, report for th¢ financial year for which the financial statements are prepared is consistent with the financial statements. and Page 12
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMrrED (A company limited by guarantee) the trustees, report (including the strategic report) has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exception In the lighc of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors, report. We have nothing to report in respect of the following matters in relation to which the Companies Aci 2006 rcquires us to report to you if, in our opinion.. adequate accounting records have not bccn kept, or returns adequate for our audit have not been received from branches not visited by us. or thc financial statements are not in agreement with ihe accounting records and returns. ur certain di.sclosuics of trustees, remuneration specified by law are not m&de' or we have not received all thc information and explanations wc require for our audit., or the directors wcrc not entitled to prepare thc financial statemenL8 in accordance with the small companies regimc and take advantage of the stnall companies, exemptions in prcparing the directors, report and from the requirement to preparc a stra&gic report. Responsibilities of trustees As explained more fully in the trustees, responsibilities Slatemenl set out on pag¢ 6, the trustees (who are also the directors of the charitable company for th¢ pUoseS of company law) are responsible for the pr¢paration of the financial statements and for being satisfied that they give a tru¢ and fair view, and for such internal control as the trustees determine is necessary to enable th¢ preparation of financial statem¢nts that are free from matsrial misstatement, whether due to fraud or ¢rror. In preparing the financial statements, the trustees are responsible for assessing the company's ability to continue as x going ¢oncern, disclosing. as applicable, matters related to going concern and using the going concern basis of Accounting unless the directors either intend to liquidate the eharitable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. and lo issue an auditor's Teport that includes our opinion. Rsonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a znaterial missldtcment when it exists. Misstatcments can arise from fraud or emr and are considered material if, individually or in the aggregate, they could reasonably be expected to influence thc economic decisions of uscrs taken on the basis of thcse findnciai statements. Irregularitics, including fraud. are in.stanccs of non4ompliance with laws and regulations. Wc dcsign procedures in linc with our responsibilitie., outlined above. to detect material mistatements in respect of irregularities. including fraud. The extent to which our procedures are capable of dctecting irregularities, including fraud is detailcd bclow: Based on our undcrstsnding of the company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to those standard to small charitable companies. and we considered the exnt to which non- compliancc might have a material eff¢ on the financial Statements. We also Considered laws and regulatians that have a direct impacl on th¢ preparation of the financial statements such as ¢he Companies Act 2006, in¢omt tax and payroll tsx. Audit procedures performed included the following.. Inspecting correspondence with regulators and tax authorities. Page 13
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Discussions wi¢h managernent in¢luding consideration of known or suspected instances of non-compliance with laws and regulation and fraud; Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. Identifying and testing journals and the rationa]e bchind significant or unusual transactions. in Pdrticular journal entries posted with unusual account combinations. postings by unusual users or with unusual descriptiuns. Challenging assumptions and judgements made by management in their critical accounting estimates. Owing to the inhcrent limitations of an audit, there is an unavoidable risk that we May not have detected some material misstatements in the financial statements, even though we havc properly planned and performed our audit in accordance with auditing standards. For Cxdmple, the further removed non<Dmpliance with laws and regulations (irreguldrities) is from the events and transactions reflected in the financial statements, thc less likely thc inherently limited procedures required by auditing standards would identify it. In addition, as with any audit. there remains a higher risk of Thon4letection of irregularities as these may involve collusion, forgery. in*ntional omissions. misrepresentations, or the oveIde of internal controls. We arc not responsibl¢ for prevellting non-compliance and cannot be expected to detect non-compliance with all laws and regulations. As parc of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain professional srepiicism throughout the audit. We also: identify and &8sess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriat¢ to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud Rs higher than for one resulting from error, as fraud may involve collusion. forgery, intentional omissions. misrepresentations, or the override of internal control. obtain an understanding of internal control relevant to the &udit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the company's internal control. evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. conclude on the appropriateness of the directors, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a tnaterial unccrtainty exists related to event8 or conditions that n]ay cast significant doubt on the charitable cornpany's ability to continue a5 a going concein. if we conclude thut a material uncertainty exists. we are requircd to draw attention in our auditor's report lo the related disclosures in the financial statements or. if such disclosurcs are inadequatc. to Jnodify our opiniun. Our conclusions are based on the audit evidcnce obtained up to thc date of our auditor's report. However, future events or conditions may cause the charitable company to cease to continue as a going concern. evalualc the overall presentation, structure and content of the financial statemcnts, including the disclosures, and whcther the finaThcial statements reprcscnt the underlying transactions dnd events in a manner that achieves fair presentation. We communicate with those charged with governance rcgarding. among other matter.%, thc planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control thAt we identify during our audit. Page 14
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company lInted by guarantee) Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Ch&pter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we ight state to the charitable company's members those matters we are required to state to them in an auditor's report and for no othei puryose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members &8 a body, for our audit work, for this report. or for the opinions we have forn]ed. Gerard Murray Senior Statutory Auditor For and on behalf of McDaid Mccullough Moore Chartered Accountants and Statutory Auditor 28132 Clarendon Street Derry BT48 7HD 12 October 2023 Page 15
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DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Statement or rinancial position as at 31 March 2023 2023 2022 Notos Fixed assets Tangible assets 12 32,519 12.1(Ki Current assets Debtors Cash at bank and in hand 13 14 118.661 864,769 17,813 659,277 983,430 677.090 Creditors: amounts falling due within one year 15 (613,021) (345,785) Net eurrent assets 370,4119 331,305 Net assets 4n2,928 343,405 Funds Restricted income funds Unrestricted income funds 18 17 4112,9•11 343.405 Total charity funds 402 1)28 343,405 The financial statments have been prepared in accordance with the provisions applicable to companies subject to the small ¢ompanies' regime and in accordance wffith FRS102 The Financial Reporting Standard applicable in the UK and Republic of Ireland,. The financial siatements were approved and authorised by the board on 12 October 2023 and signed on its behalf by Emma Kcvil( Director Dlane Marshall ur Company Regi.4LI'atioii Number . N1640806 The notes on pages 19 to 29 forTn an In¢egrAI part of these financlal statements. Page 17
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Statement of cash flows for the year ended 31 March 2023 2023 2022 Notss Cash flows from operating actiTities Net incoming resources for the year 59.523 47,375 Adjuslmenlsfor.. Interest receivable Depreciation and impairment (17) 3.024 4,346 Changes in.. Trade and other debtor8 Trade and other creditors (100,848) 267.236 7,959 111.211 Cash used In operatlng actfivltles 230,257 169.552 Interest Received 17 Net cash used In operating activities 230,257 169,569 Cash floivs from investing activities Net purchase of tangible f¢d assets (24,765) (15,124) Net increase in cash and cash equivalents 205.492 154,445 Net Increase in cash and cash equlvalents Cash and cash equivalents at l April 2022 205,492 659,277 154,445 .504,832 14 Cash and cash equivalents At 31 March 2023 14 864,769 659,277 Page 18
DEVELOPING HEALTHY COMMUNITIES {DHC) LIMITED (A company limited by guarantee) Notes to financial staternents for the year ended 31 March 2023 Accounting policies 1.1. Accoullting convention and basis of preparation The charity ¢onstitutes a public benefit enuiy as defined by FRS 102. Developing Healthy Communities (DHC) Limited is a private company limited by guarantee, registered in Northern Ireland. The address of the registered office is 83 Ledwidge Avenu¢, Derry, BT47 6GZ. The nature of the charity s operations and principal activities are: the promotion of health improvement throughout Northern tr¢land the provision of training, support and awareness projects carried out on a multi-sectoral partnership basis The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of ReCOmryllded Practice appli¢able to ¢hariues preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019) and the Companies Act 2006, The financial statements have been prepared to give a 'true and fair, view, The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the fllnctional currency of the charity. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 1.2. Fund accounting The funds of the charitable company consist of restricted funds and U[¢striCted funds. Income of the charity which is provided for a specific purpose, together with the resources expended to which they relate, form part of the restricted funds of the charity. 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 aim and use of each restrIcd fund is sei out in the notes to the financial statements. Income which is generated by the ¢harity's own efforts or provided with no specific preconditions. together with the resources expended to which they relate, are disclosed as part of the unrestricted funds of the charity. Unrestricted funds 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. Page 19
DEVELOPING HEALTHY COMMUNITIES (DHC} LIMITED (A company limited by guarantee) Notes to financial ststements for the year ended 31 March 2023 1.3. Income Incon]e is included in the Statement of Financial Activities when the charity is enuded to the income, any performance conditions attached lo thc inColl have been met and the amount can be quantified with reasonable accuracy. Income is included in the financial statements inclusive of value added taxation. Income from generated funds consists of management fecs gcnerated by the core element of the charity. Such incomc is usually rcceived with no preconditions aitached and is recogniscd in thc SOFA when received. Incon]e from charitable activities consists of grants and funding rcceived from various futiding bodies (mainly from PHA 'Public Hcalth Agency,) to assist the charity in achieving IL8 objectivcs. Grants and funding of this nature are recognised in the SOFA when the charity is Icgally entiiled to the income and all preconditions for receipt have been met. 1.4. Incoming resources Incoming resources from charitable activities consists of grants received from various funding bodies to assist the charity in achieving its objectives. Grants of this nature are recognised in the Statement of Financial Activitie8 when Ihe charity is legally entitled to the income and all preconditions for receipt of the funds have been met. Voluntary income is received by way of grants. donation5 and gifts and is included in full in the statement of financial a¢tivilies when receivable. Grants where enliilement is not conditional on the delivery of a specific performance by the charily. are recognised when the charity b¢¢omes unconditionally entitled to Ihe grant. Dona*d services and faciliiies are included at the value to the charity where this can be quantifled. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold. Income from inVestnnts is included in the year in which it is receivable. 1.5. RourCeS expended All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all Costs rclatcd to the catcgory. Whcrc costs cannot be directly attributed to particular headings thcy have been allocated to activities on a basis consistent with use of the resources. Staff costs have been allocated on the basis of tin]c spent on each of the main activities of the charity. which are: Gcncrating funds (those activities involved with raising funds and funding applications) - Charitable activities (those activities associated with the charity's objects) - Governance costs (management and administration of the charity} Irrecoverable VAT is charged as an expense against the activity for which expcnditur¢ arose. 1.6. Tangible fixed assets and depreciation Fixed assets are stated initially &t cost and subsequently measured at rot less accumulated depreciation and any provision for impairment. Depreciation is calrulated so as to write off the cosl of an asset, less Its estimated r¢sidual value, over the useful economic life of that asset as follows: Computer equipment Furniture 20% straight line 20% straight line Page 20
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2023 1.7 Impairment of assets At each reporting date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indicdtion thut those asscts have suffered an impairment loss. If any such indicatlOD exists. the recoverable arnount of the asset is estimated in order to detcrmine the extent of the impairment loss. 1.8. Defined contribution pension schemes The pension costs chged in the financial statements represcnt the contribution payable by the chdrity during the year. The assets of thc 5chcn]e are held separately from the charitable company. The amounts charged lo the Statemcnt of Findncidl Activities represents the contribution5 payable by the charity during the year. There were no contributions due or prepaid at the year cnd. 1.9. Employee Benefits When cmploy¢¢s have rendered service to Ihe charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to b¢ paid in exchange for that service. 1.10. Debtors and creditors receivablelpayable within one year Debtors and prepayments are recognised at the settlement amount due after any trade discount. Creditors are ecognised where the charity has a pre8ent obligation r¢sulting from a past event that will result in a payment to a third pary and the amount can be reliably Cslimatcd. 1.11. Financial Instruments A financial asset or liability is recognised only when the company b¢conS a party to the contractual provisions of the arrangement, 1.12. Going Concern The financial statements have been prepared on the going concern basis as the trustees believe that no material uncertainty exists. They have ¢on.sidered the level of funds held and the expected level of income and expenditure for the twelve months from the date of authorising these tinancial statements and hdvc a rcasonable expectation that there adequate rcsources in place to continue in operational existence for the foreseeable future. The main factors underlying this judgernent maintaining the current level of support from funders and expected revenues from other sources. Page 21
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2023 1.13. Judgements and key sources of estimation uneertslnity In applying the company's accounting policies. the Trustees are required to make judgements. estimates and assumptions about the CWTying amounts of assets and liabilities that arc not readily apparent fron] othcr sources. The estimates und associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate 18 revised if the revision affects only that period. or in the period of tbc rcvision and fure periods if the revision affects both current and future periods. U.%LILII ecoi)niiiiL lifc i11)d C<iri' i iblc I IxL(l assets The depreciation chdrge in respect of tangible flxed assets is based on an estimate of the useful economic life of each asset. Revision of useful econon]ic lifc will affect the estimates charged in the Statement of Financial Activities. Income from generated funds Unrestricted Restrlcted funds funds 2023 Total 2022 Total Management Fees 14(),8113 14C),BX.I 119,472 14(7,88.3 146,8113 119.472 Investment income 2023 Total 2022 Total Bank interest receivable 17 17 Page 22
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMfTED (A company limlted by guarantee) Notes to flnanclal statements for the year ended 31 March 2023 Incoming resources from charftabje activlties Restrlcted funds 2023 Total 2022 Total Piiblic Heiillh A CLEAR Core Funding CLEAR Small Grants Regional Standards Toolkit Bereaved by Suicide Health@WoTkNI Strengthening Familie8 N.H.l.P DHC Core & WHO Healthy Cities Ideas Fund Income Dormant accounts DCSDC Funding Community Foundation Rank Foundation Miscellaneous Funding 124,767 124.767 1.841,486 1.841,486 54,919 54.919 46,605 46,605 62,480 62,480 139,108 1,006.759 54.237 42,318 55,606 34,007 46,151 9.636 47,798 22.500 5,283 34,000 994 34.007 46,151 9,636 47,798 22,500 5.283 34,000 994 35,558 52.186 9.321 10,699 15.500 440 2,330,()21) 2,.310,()26 1.421,732 Page 23
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2023 Expenditure on Charitable Activities Unrestrictcd RestrACted fullds funds 2023 Total 2022 Total Wages and Salaries Pension Costs. Recruitment Costs Training Development and Conferences Redundancy costs CLEAR Small Grants Projects General Programmc Costs Service Development Costs Management Charges Hospitality and Mceting5 Rent and Room Hire Heat, Light and Power Insurance Computer Maintenance and Website Costs Rep&irs and Maintenance Telephone and Internet Postage, Stationery and Subscriptions Travel and Subsistence Membership Fe¢s General Expenses Accountancy Fees Auditor's Remuneration Bookkeeping Costs Consultancy and Professional Fees Bank Charges Depreciation Charge Other costs 7,480 396,623 8.3(M) 404,103 8,300 4.060 15,439 291,209 6,190 672 11.879 4,060 2,664 12,775 1.677.627 1,677,627 17,533 17,533 40.181 45,416 146.883 146,883 954,104 13,476 46,970 110,413 5,235 16,551 11.858 3.574 28,409 3,574 2,583 11.631 3,467 6,585 6.941 6.046 1,895 16,216 2,399 2,332 9.236 243 3.591 2.081 2.618 1,243 2,583 9,679 3,303 4,405 5,381 1,696 1,895 1,952 164 2,180 1.560 4.350 3,121 5,772 1,573 3,585 736 4,346 3,295 3,121 5,772 1,573 6,766 778 4,346 5.138 1.979 5,772 1.339 5,343 708 3,024 807 3,181 42 1,843 87,360 2,330,626 2,417.986 1,493,844 Net incoming resources for the year 2023 2022 Net incoming rcsourccs are stated after charging: Deprcciation and oiher amounts written off tangible fix¢d ass¢ts Auditors, remuneration (Note 7) 4,346 5,772 3,024 5,772 Page 24
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2023 Audltors, remuneration (Governance Costs) 2023 2022 Auditors, remuneration- audit of ihe financial statements 5,772 5,772 Employees Employment costs 2023 2022 Wages and salaries Social security costs Pension costs 368,241 35,862 8,300 266,310 24,899 6.190 412,403 297,399 No employees received total employee benefits (excluding employer pension costs) of more than £60,[ (2022 . None). Number of empIoyees The average monthly numbers of employees during the year was &8 follows: 2023 Number 2022 Number Clwitsble activities 13 TnLStees' and key management personnel remuneration and expenses The trustees neither received nor waived any remuneration or expenses during the year (2022- £NIL). Key rDaDagement remuneration for thc year ended 31 March 2023 was £54.748. io. Pension costs The company operates a defined contribution pension scheme in respect of its staff. The scheme and its assets ar¢ held by independent managers. The pension charge represents contributions due from the company and was as follows: 2023 2022 Pension Chge 8.300 C),190 Page 25
DEVELOPING HEALTHY COMMUNrrIES (DHC) LIMITED (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2023 11. Taxation No charge to corporation tax ]sing in the year ended 31 March 2023 (2022 . £nil). Developing Healthy Communities (DHC) Limited is a registered charity and is recognised as such by HM Revenue and Custon)s for taxalion purposes. As a result no liability to corporation tax arises. 12. Tangible red a&sets Computer Furniturc equipment Total Cost At l April 2022 Additions 8,057 20,657 10,762 4,108 114,811) 24.765 At 31 March 2023 28,714 14,870 43,584 Depreclatlon At l April 2022 Charge for the year 4,567 1.803 2,152 2,543 6,719 4,346 At 31 March 2023 6.370 4.695 11.065 Net book values At 31 March 2023 21344 10.175 32.519 At 31 March 2022 3.490 8.610 12.100 13. Debtors 2023 2022 Funding Debtors and management fees receivable Other debtors 104.332 14.329 1.567 16.246 118,661 17.813 14. Cash and Cash Equivalents 2023 2022 Cash at bank and on hand 8C)4,769 659,277 864,7()C) 659,277 Page 26
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2023 15. Creditors: amounts falling due within one year 201 2022 Trade creditors and accruals Credit Cards Other taxes and social security Accrued programme costs and project underspends 10.470 520 10.278 591.753 20,400 1,575 7,143 316,667 613,021 345,785 16. Analysis of net assets between funds Unrestricted Restrlcted funds runds Total funds Fund balAnces at 31 Mch 2023 as represented by: Tangible fixed assets Current assets Cuttent liabilities 32,519 32,519 983,43ll 6112,03? 1.585,462 {() I 1,11? l ) ((?112.n12) (1.215,053) 402 (J28 40?,928 17. Unrestricted funds At l Aprll Incon)Ing Outgoing 2022 resources resources At 31 Mareh 2023 Funds brought forward 343,405 146.881 187,160) 4()2.928 Purposes of unrestricted funds Unrestricted ndS are funds that are utilised at the discretion of the trustees in furtherance of the objects of the charity. Included in UDrestricted funds are investment income. income frorn management and sundry one off unrestricted grants. Page 27
DEVELOPING HEALTHY COMMUNITIES {DHC) LIMITED (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2023 18. Restricted funds At l Aprll Incomfing Outgoing 2022 resources resources At 31 March 2023 CLEAR Core Funding CLEAR Small Grants Regional Standards Toolkit Bereaved By Suicide Hcalth@WorkNI N.H.I.P DHC Core & WHO Cities Ideas Fund Dormant Accounts DCSDC Funding Community Foundation Rank Foundation Miscellaneous Funding 124,767 124,767 1,841,486 1,841,486 54,919 54,919 46,605 46,605 62,480 34,007 46,151 9,636 47,798 22,500 5,283 34,000 994 34,1)07 46,151 9.636 47,798 22.500 5,283 34.000 994 2.330,626 2,331J,()26 Puryoses of restricted funds The CLEAR Core Programme provides funding to assist with the core costs of co-ordinating and managing the adminislralion of small grants and training provision to organisations working in the field of mental and emotional wellbeing and suicide prevention. CLEAR Small Grants Programme provides funding to various organisations across Northern Ireland to promote aciivities relating to h¢alth and wellbeing, suicide prevention and mental and emotional wellbeing. Regional Standards Toolkit provides fijnding to assist with improving governance arrangements within organisalions to provide safe and effective practice for service users. The Bereaved by Suicide Programme provides tunding for the facilitation of the voices of peoplc with lived experience in thc devclopment of 5uicidc prcvcntion policy and practicc and thc provision of local Bereaved by Suicide groups. Health@WorkNI providcs support to cmployecs to crcatc a working environment which promotes po.sitive wellbeing. This is carried out through information sessions. health clinics, tailored wcllbcing programmes and training courses. The N.H.I.P Programni¢ provides funding to six NHIP Neighbourhood Renewal Areas. DHC provided support to groups to adapt to COVID guidelines. Th¢ DHC Core & WHO Healthy Cities Programm¢ provides funding to assist wilh the core costs of Co-ordinating and managing DHC health improvement projects and Derry and Strabane's WHO European Healthy Cities Network designatLOn. The Ideas Fund was lauched in January 2021, since then DHC have continued in their role of local development co-ordinator in Derry and Strabane, in partnership with the Northwest Community Network which aims to develop and test ideas to improve mental wellbein age 28
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2023 DHC secured funding from The National Lottery Communities Fund's Dormant Accounts Fund, which has enabled the organisation to employ new members of staff who have enhanced the capacity and the capability of the staff team. The Derry City and Strabane District Council (DCSDC) funding SUPPOrts the delivery of priorities idcntified as part of the Hcalthy Citics initiative. The rank foundation funding supports employment opportunities within Developing Healthy Communities. 19. Contingent ]iabilities A contingent liability exists in respect of grants received which may become reclaimable by funders should certain conditions under which thcy were awarded fail to be met. 20. Controlling interest The trustees collectively are consid¢r¢d to be the controlling party of the charltable company. 21. Going concern The financial statements have been prepared on a going concern basis as the tNstees believe that no mat¢rial uncertainity exists. The trustees have considered the level of funds and the expected level of income and expenditure for twelve months from authorising these financial statements. 22. Company limited by guarantee DEVELOPING HEALTHY COMSuN1TIEs (DHC) LIMITED is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute to the assets of the company in the event of it being wound up during a period in which they are still a member of the company, including a pcriod of onc from the date that they ceased to be a fflcmber. providing the debts were incurred during their period as a member of the company or the debt relates to costs and cxpenses of a winding up. The liability of each member in such circumstanccs 18 limited to £1. Page 29