(DHC) LIMITED (A eonjpany Iljnlted by guantee) Trustees, report And fiDaDdal 8tatements for the year ended 31 March 2024
DEVELOPING HEALTHY COMMUNITIES (DHC) LMTED (A company Ilmlted by guarantee) Contents 1*841 d AdmiDtstrative infornwtion Tru8tee8' amwal report (AncoryK)ratin8 the directors report and 61rat¢8k rel) Independeni Audltors, T¢rt to the In 12.15 statent of finallC activitie8 16 Stat¢m¢nt of financll position 17 Ststem¢nt of ca8h flow8
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company limited by guarantee) Legal and admfinistrative knfornMtion Charity number NIC105780 Company registration number N1640806 Bwine&s address 83 Ledwidge Avenue Derry B T47 6GZ Reglstered office 83 l£dwidge Avenue Derry BT47 6GZ Trustees Emma Keviti Gerard Deane Diane Marshall Charlene Marle Shongo Sharon Williams Will Ennett David Kelly Michele Murphy Claire Mulrone Leona M¢Ni¢holl Mary Mac Intyre Resigned 0711212023 Resigned 0711212023 Appointrd 1210512023 Appointed 1210512023 Appointed 1210512023 Appointed 2710612024 Secretary 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 Ilmlted by guarantee) Trustees, Annual Report (indudlng Dlredors, Report & Strateglc Report) for the year ended 31 Mareh 2024 The $tee5 present tkir report and the financial stRlements for the year ended 31 March 20U. The trustees, who are a]80 directh for the puryoses of ¢ompany law and 8¢rved dwing the year and up to thc date of this report arc set out below. This report 18 prepared in accordance with AOUttting and Reporting By Charities: stateme of Recognised Practice app]icable to charities preparing their accounts ID accord WAth the Rewting Standord appJi¢able in the UK Bnd Republic of Ireland (FRS 102) (effective l January 2019). Introduetlon The Trustees of Developing Hea]thy Conjnwrrities (DHQ are d¢]ighteO to present our Annual Report Financial Statement for the year ended 31 Marcb 2024. This report capbjres the achievements and positive Conlributions which DHC has rnad¢ during the period 1st April 2023.30th Mar¢h 2024 and is testament to the organisation's dedication to improving the h¢th of our populalion, in partn¢r8hip WAth our fund¢r8 and the wider commurrity and volunthry 6ector. DHC as a Strategic orgaDi8ation within the De and Strabone di$trict is comDlltted to fostering intttse¢toTrl partnerships to tackle health inequalities and improv¢ health outcomes. Strnceurfy govenwice and nmnagement Gov¢rnins Docmmenl Thc organisation is a charitable company limited by guarantee not having a share capitsl {compaThy registration numb¢r N1640806). It 18 OgnIsed as a charity by HM Revenue gnd Customs and 18 registered with the Nl Charities Commission (registration nuD)b¢r NIC105780>. The clwity8 governing docuumt is 118 Memorandum and Artl¢les of Association. Organtsadonal sinre The charitable company is governed and managed by the board of director& who ar¢ a180 the charity tru8tee8. The TnteeS are chosen based on their 8kills and professiona] baLkgrounds so as to en8uR a de range of expeTien¢e is represenled on the Board. The trustees who served the ¢ompaDy throughout the year are slM)vJn on page l. together with detsi]s of the repstered office and other professio11 advisors. The board of directors (ITh$s) carry out their governance Tole throughout the year by way of nketings on a quarterly basis to review the Perf0rnwe of the charity and to make de¢islons regarding the charity's financial and operational matter8. The truste¢s also meet from lin to lime between quarterly meetings in order to perfonn their roje on essentiaj governance malters. The director8 govern the activitie8 of the charitable company in ]ine with the objectives Sct out in the governing documents of the charity, namely the Mcmorandum aThl Article8 of A88ociation and the charity8 conslitution. Appoinlmenl and training of truilees DHC is committed to equity, dlvetsity and inclusion and theTrfore openly &dvertises vaca1¢9 on the Board in order to attract a range of people diverse skills and experie which will b¢nefit the people and conrrities we serve. The Board is comnlltted to providing support and trainlng for Board mernbcrs lo help them to th]fil their rol4 includin8 for people who have not Served on a board before. New truslees gre nomina by current Iruslees. Induction And training of new trustees is pTrvid¢d by existing trustees and employee8. Most tnJste¢8, due lo their eXpience and background8, are already familiar with the WO of the charitable rnPany. Prln¢lple riskf and Mn¢ertainties Management have conductrd a review of the major risks to which the charltable company Is exp and systems have been cstab]ished to mitigate those risks. The trustees contAnuaJly nmmilor their exposure to finala1 risk. Given the size of the charitable ryaThy, tbe trustees have not delegated the responsibility of nlItoring fillla1 risk lo a 8ub P*ge 2
DEVELOPING HEALTHY COmMUNIs (DHC) LIMKTED (A company I1ted by guarantee) Trustees, Annual Report (fjncluding Dfrectors, Report & Strateglc Report) for the year ended 31 March 2024 Risks identsw such as the financial vlabijity and Bustsinability of the ¢lwitable company, have been reviewed lo ensure that a kvel of fidIng is maintained that is necessary for the chatitable ¢ompaDy to continue to meet its objectives. Thc trustee8 continually strive to Source additional or new funding sour¢¢s. Busines4 cyber and financial risk are managed by ensuring the company have appropriatsly qualified 8tsff equiwed with the necessary skills and experience and that effectiv¢ and 8eu]re ICT 8y8tems are in place. Internal rA8k8 mminused by the implen]entatlon of controls and procedur¢8 for the &uthorAsation of all traDsaclion8. Organisational Management and Staffing Developing Healthy CommuDities (DHC) Limited 18 managed by the Chief Executive Edel ODoherty. She 1$ T¢spon8ible for ov¢r8eeing the activities carried out by the clwitsble company. Her reBpon8ibilities include the managenmt of all stsff and their duties. the provision of a range of admitilstrative and ckri¢81 dutie8 8nd for the preparation of r¢port8 to the Board of Diwtors and Funding Bodies. Developing Healthy Communities IDHQ Limited is an qual opportunities anployer coninlltted to P08itive policies on recruithn[ training and career developrnent for slaff memkn re84rdl¢ss of reli8lou8 be]ief, po]itical opinion, racial group, age. maritsl status or sexual orientation. Key ManagennI remunerationpoliry The key management personnel of the charltable company at¢ lh¢ director8 (tru8te¢s) and BenioT IDaDageiixnt. The trust¢e8 are tt remunerthd for their service$ and did not receive and were Dot reimbur8ed for expenses during the year. The r¢muneration of senior managemcnl 1$ set by the lThstee8 and revA¢wed allY and is nornwlly increas1 in Jine with intlation. The benchmark used in setting TemunOll 18 based on the remuneration of other key ngement per80nnel in similar comparable organisations. The directors (also the trustees) who 8erved the Charity dwing the period were a8 follows: Emma Kevitt Diane Marshall David Kelly Charlene Shon80 (reslgned July 2023) Michele Murphy (appointed April 2023) Mary Ma¢Intyrc (appointed April 2024) Gerard Deane (resign De]eber 2023) Sharon Williams Will Ennett (appointed April 2023) Leona McTrficholl Claire Mulrone (appointed April 2023) Page 3
DEVELOPING HEALTHY COMMUNITIES IDHC) LIMfTED (A company lIn(ed by guarantec) Thth, Annual Report (includlng Directors, Report & Strateglc Report) for the year ended 31 March 2024 Objectlves and aedvltles The prlncipal objKtiv¢8 and activiti¢B of the cl)arity during the year continued to be the promotion of h¢th improvemen¢ and reduction of health ]nequlty throughout NOrtIrn Treland by the provision of traini support and awar¢n¢88 projeets eanied out on a multi.8ectoral PArti basis. Public Benefit- setting these obje¢tives the tN8tees' have considered the Charity Commi8sion for Northern treland's guidance on public benefit to en8ure thats it's activities hrdve helped to achiev¢ its prAn¢ipal objextive of pubjic benefit for its beneficiaries. DeveloplTh8 Healthy Communities (DHC) lllmited is a charitsble or8anision registered with Northern belftnd awitie8 Commissio The company cOn)MCed activitics on l April 2018 on which date all asset8 and liabilities of The Derry Healthy Cilie8 ProJe¢t' were transferred to the company. Th¢ company 18 a charitabk company limited by guarantee. It 18 governed by a MeManduM and article8 of &81atiOn. Dwing the year, the ckwity caTried out a nurnkn of a¢llvitie8 and projects in the furt1 of it8 obJectiveB: I. DHC continueAI to lead Derry City and Strabane's de8igThation to the World Health Organi$ation'8 Europw Healthy Cities Network 2. DHC8 CLEAR Project administered sm8ll on beha]f of the PHA to build health and wellbeing capa¢iry withl 8mall community organisations. in support of the Nt Mental Htalth Strategy and the Nl Suiclde Preventlon Strategy Trotect Lifc,. The Clear project also delivered training to in)prove mentsl health aj emotional wellbeing aDd prev¢nt suicide. Through this project DHC a]so continued to oversee the PHA'S qUlty StaTMlaTd8 for the deJAvery of 8tlet8 in thi8 field. 3. DHC'S Health@WorkNI Work Well, Live Well, proamMe de]iv¢red a diverse range of health interventions including training, h1th promotion campaign8* health checks, et¢ to workplaces across the We8t¢rn Trust are aiming to improve the health and wellbeing of the adylt woddorc¢. Thi8 work refle¢t$ b¢$t pwtirx as 8¢t out by the World Health Organisations Thealthy settings, approach. 4. DHC facilitated the Fami]ie8 Voices FoTum through our regional Bcreaved by Suicidc project, which cnable8 family members bereaved by suicide to contiibute effertiv¢ly to dI8$s1On aTrd d¢¢i8ion malung in relation to 8uicide prevention. 5. DHC OrdInated and administered the Neighbourhood Health Improvement Pro8ramrne (NHIP) grants on behalf of the PHA to six local community groups. 6. DHC worked in partnership with tbe NW Comrrity Network and U18ter University as part of the UK wide Ideas Fund, to yupport a rangc of rnentsl health and wellbeing projpxts in local comnllti¢s within the Derry and Strabane Council area. 7. DHC contributes to the DCSDC and Cornmty Foundation for Nort1 Ireland'8 Acorn Farm project by de]Iv1n8 on the U Call Cook, strand of the project. Pa8e 4
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMrrKD (A company Ilmited by guarantee) Thth, Annual Report (Including Directors, Report & Stratsgic Report) for the year ended 31 March 2024 DHC'S Vlslon and key obJectAves DHC 18 a strat¢8ic Or81$&0ll con]mitted to fost1n8 inr8e¢ parth¢r8hip8 for health and harnessing our colle1Ve assets to tsckle health inequaliti¢$ and improve the qUlty of life of the population, Our work 18 Set firn)ly within the WHO Healthy Cities and Regions Framework al we play our part in th¢ irnplementation of several NI Regional Government Strategies Such HeAIth and Wellbeing 2026: T)elivering Together, (DOH), the Nl Public Health Strat¢gy aking Llfe Betterf and the DCSDC'S Conununity and Strategic Growth Plan. During 2023 DHC launch our ncw three-yeaT strategy setting out our vision until 2026 ie "We want peopk to achieve a healthy and happy life, so that they can tbrive in the place they Call hon.. To achieve that VA8ion we focu8 on five bwiding pinciples:_ Place ba8ed worknng Collaboration p8rtncr8hip Building con]rnurrity capacity Demonstrating Irnpt R¢search and innovation As part of this process, Developing Healthy Commurrities works to; _ Advocate and build capacity for health and wellbeing by faci]i¢ating events and 8haring knowledge and administration of small grants. Lead on the delivery of innovative projects induding traIn8, eAimmuDity development for health and sustaibIllty. Foster strategic intersectoral alliatices within the Derry and Strabone district to address the wider social and economic detern11n of health. adopting a holistic approach based upon the WHO Phase VII franwork Facilitate consulLqtions with local people on healtty wellbeing and sustainability which shape policy, practice inve8thMIt and delivery. Monitor and evaluate our progre88 and impa¢t in delivery of ProamM Strateglc Report Aehlevements and wformaD¢e (IncludlDZ prlDclpAI rlsks and uertlIes9 development and rfornte and key perfornwiee IDdk&tors) This report high]ights the 0mplIShments of Developing Healthy Communities (DHC) for the 2023-2024 period, marked by a pha8e of vigorou8 activity. The DHC team has w0d diligently to meet all Key Perforniance IDdicator8, broaden our infiuence, and consolidate our stats]s as a strategic orgaDi8ation, dedicated to health development in the r¢8ioL A8 part of our mission to promote healthier ]ifestyies and address health di8parltles within our populatioty we have collaborated WAth a divcr8e range of statutory, commwty and voluntary agencies at an international and I( level. Events and corfenCe• During 2023-24 DHC held a number of Confe and events inclwjing the following:" DHC Annual Conference . 'Hcalth InnovEtion and Sustsinable Futures, (September 2023), This highly 8ucces8ful coThfcrcncc attracted over one hundred d¢legates and was held ITh partnership with Ulster Univer8ity. Dr Kira Fortune. WHO Head of Healthy Cities wa8 the keynote swker.
DEVELOPllYG HEALTHY cOmIEs (DHC) LIMrrED (A company Ilmlted by guarantse) Trustees, Annual Report (Includlng Dlrectors, Report & Stratsgic Report) for the year ended 31 March 2024 Families Voirxs Forum event Tf I could only tell you- Stories of Compassion and Hope, held In the Guildhall (8th FebTh), Eighry people attended from acros8 a range of Se8. Up to nine people from the locality have s18rd up as new n)embers of the FVF. Work W¢lL Live Well Workplace Champions Celebralion Breakfase, Everglades Hotel {29th Feb) to ack?wI¢dge workplaces that have completed the Health at Work pro8ramn aear Project- Reac Remit and Refer Event,, Omagh Enmrise Agency (5th of March) Designed to rnise awareness local organi8ation5 who support people experiencing mentsl health Conditions or suicidal ideation. The Nl Public Health Agency inputted into the event which was attended by fify three people from across the voluntary and DHC & Diabetcs UK'ComMty Engagemcnt Event, (19th March)- DHC bosted a 8eminar in partnership with Diabetr8 UK in the Waterfoot Hotsl. Thirty people attended, iDcluding reprc5Clltativ¢s from the wHS, GP Federatio Ulster University, and the Community Sector. A series of actions has enw8ed from thi5 meeting and DHC eonthiue to support this valuable work going forward. Ideas Fund (27th Match) . DHC in paTkn¢rship with the Nortb.West Con)mwty Network and UU ho$ the Con]murrities Research Collective event in as80ciaie with the Ideas Fund. Attendance 45 people. DHC PrograDllW and Projects DHC leads on the intsrsectoral approach to illwoving heolth and wellbeing AS part of the Derry and Strabane Healthy Cities region. This involv¢8 working Strategically as part of the Healthy Cities Leadership Group to adopt a place-ba8ed apprOh to addressing health inequa]itie8 and improving health out¢omes of the local population, as per the WHO Healthy Cities Phase VII Framework whlch encomEM8se8 the themes ofr, Pwle. Place, Planet, Prosperity, Peace ond Parti¢Apation. The lRIleS outlined by the Hc's tAderty Group are Jlnked to a detsiled Health and Wellbeing Situational Analy8iS undertaken via a d¢tailed scoping and consultation ¢xerci8¢ Cond during 2021, as part of the submi88ion lo the WHO Pha8e VI[ Application. Six key themes wett idenlified for action, as part of this process and DHC have been workin8 on these in recent years (l. Warni Homeslclean Atr, 2. A Clear Head on Alcohol, 3. Healthy Fo(xl for AIL 4. Active Lives Made Easy (Emersing Themes - 3. A Welcoming Society 6. Nature on our doorstep). During 2023-24 the Healthy Cities Leadership Group met on 3 occasions to hear updates on progress acro86 the partnership in tackling the wider deterniinants of health. Key ilem8 di8¢ussed includ¢, Obesity, the Acorn Farni. Health equalities. Atr Quality, Homelessness and Addictlon. DHC have engaged with the Mayor and public representatives throughout the year to garner support for the Healthy Cities initiative. DHC achieved a 3(K)% growth in our 8ooial nxdia ¢hanne18 during 2023-24 supporting key PHA and WHO campaigns and highlighting relcvaDt topic areas in health. Regular mailouts to our Health Commwtie8]i8t have featyred content on tOPAC8 ranging from Air Quality in Schools to F¢mak P0rtscApation in Spo¢ to name but a few. P•ze 6
DEVELOPING HEALTHY COMMUNfrIES (DHC) LIMITED (A c4)mpany Ilmlted by guarantee) Trustees, Annual Report (Includlng Dlreetors, Report & Strategle Report) for the year ended 31 March 20 HC 2023-2(f24 8aw the continucd growth in the Small Grnnts Fund. which DHC administer8 on behalf of the NI Pubjic Health Agency. in 8UPPOrt of the NI Mental Health and Suicide Prevention Strategie5. The purpose of the grants is to support local community organisations lo engage in progr vknich promote ntal health and welli]ng in line with the PHA'S Five Ways to Wellkning.. DurAng this perAod the DHC Clear PrnJt administered £1.4m supporting 438 projects throughout Northern Ireland which positively impacted upon 29,891 people. In athlitiofy 2448 volunteers were supported to de]iver over 32.5 volunleer hours delivering Services at grassroots c0mnllty kvd. In addition, the Clear Project administered small allocations of funding (£31J)-£500) to 70 Sports Clubs to enable them to purcha8¢ 8POrts equipment. This fjmding totsled £34,814.96. A condition of the funding wa5 p&tscipatson in Suicide Awareness Training to 8UPPOrt mental health awareness within each aub. Through DHC'8 CIEAR TrojecL 38 training pro8romnK8 lated to Men h¢th, emotional wellbeing and 8ui¢ide prevention were delivered to 610 peopk workin8 in community and voluntary sector organi8ations. Cour8es included SafeTALK ASIST, Mentsl Health First Aid. Hope Matters. Mollvational Intrryiewing Ll & [2, Impact of Alcob)l on Se]f-Harni arml Cri818 Interventlon, Impact of Alcohol on Se]f-Honn and the Family, Se]f-Harni ond Auti8 Anger ManAgement and The Perwn behind the Behaviour. Positive outcome8 wffe recorded for theBe course8 whi¢h included incr¢a8ed 8kill8. knowledge, under8tanthng and confidence dealing with mental health and suicide relaknj incidents. DHC provi(ks a Icadership and a88e8sment rol¢ for the PHA Quality Stalldards for community based services prornting tal and emotional wellb¢ing and Buicide prcventioD. AS part of this work during 2023-24, four workshops were dclivered on Vndcr8tsnding Bereavement by Suicide, where participants w¢re introdu1 to th¢ Quality Standards. The DHC Clear Project undertook 3 independent a8se88ments of the Quality Standards within organi5ations ¢hosen by the PHA and produced detailed repo with r¢con]mendation5 for service iDwvement for cach agency. By March 2024. 340 community organisations had registered onto the QS portal to learn more about governance in provision of mentsl health and suicide prevention seryices. ork- ve Well Pr 'Heth@Work NI. is a Public Health Agency5 regional initialive to target workplaces whcrc health inequalities likely to be most prevalen( including those with a high proportion of low paid, manual, rnale, sedentary and migrant workers. DHC dejivets the "Work Well, Live Well. (WWLW) on behalf of the PHA within thc WHscf 1. In 2023124, forty-five new workplaces signed up to the Workplace Health Support Service, accessing information, and support to develop a healthier workpla. Thi8 included thirty new Workplace Health Champions train online through the Work Well Live Well Programme. The DHC WWLW programnw provided consultancy and mentoring to fifteen workpl%e8 to complete health and wellb¢ing need8 a88e&rnts and action plaD8. P•ge 7
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMfTED (A eompany limlted by guarantee) Trustees, Annual Report (Includlng Dfrectors, Report & Strateglc Report) for the year ended 31 March 2024 DHC'S, Work Well. Lave Well, prograTnTne worked in partnership with WHscf. AWARE. HSENI and llwiy others to deliver training and health promotion Campai to workpknes at all l¢ve18 of the progrdmme. In 2023.24, thity employces complet¢d Mentsl Health First Aid Training 0]n@ appwoximatcly 200 participants attend session8 on MaDagin8 M¢ntal llcal &i¢f in the workplace. Cancer Awareness. Physic Activity Jlld Stress Awdrcnc5s training. Other cour8e8 delIved via nelwork learning events fwjsed on Menopause AwaTene8s, Financial Wellbein& Burn Out and Fatigue and Str¢8s managenlll Standarth. Sinc¢ Febnwy 2(r23. a total of five hundNI worker8 have participated in Health Checks a¢nJ88 eighteen W0)1¢c8 in the Western Trust regio These inlerveDtion3 are in Jine with the World Health Ckganisalion's f(us on WO11aCe 'settings' to irnpTh health by providing workers with peOnalISed infOrntiOn on their heAIth ststU8 and changes to ]ifc5ty1e. DHC Farnily Voices Fonun project tsunched their c8mp8ign"If only I could tell you. IKtter8 of Hope ond Compa88ion in February 2024. The highly successful event was hcld in the Guildhall, Derryl Letry with a prcscnlation by the NI Mentsl Health Champion, Prof Siobhan ONeilL a number of speakers with lived experieDC¢ of being bereaved by suicide and & vldeo of support from the Chlef Medlcal Offi¢¢r, Dr Ml¢hael M¢Bride. the purpose of the carnpaign is to ¢nabl¢ m¢mkn ber¢av¢d by suicide to offer WOTd8 of hope al ¢ompa88ion to those more recently bcrcaved. Ten new member8 have joined the FVF with the tolal number of members now reaching 81 with an additiono19 added to the mailing list. Family rnernbe held 12 tr*etlngs during 2023-24 and 15 onewtwne 8e98ions wue held in support of individual m¢mbeTh to build Iheir nfiden and skills to contribute to the group. Farnilies Voices Fonlln were involved in the public consultation on the Prote¢¢ life 2 strategy and had an nSultatIO work8hop with the PHA and the exlernal fa¢i]iLqtor8 at the end of the proce$$ The Faty Voices Forum has participated iti each of the Protect Life IMplenntation Groups in all Trust areas and the region steering group kn the Protect life 2 strategy. Families Voices Fonun has been involved in advi80ry role in research with several partheTS such AS Utiiversity of Ulstcr, Que¢n8 University and the PH Ideas Fund Since 2021 DHC have been worknng with thc NW Commwty Network (lead partner) and Ulster UDivcrsity as part of the Iikas The Ideas Fund l HonK, which is run by the British Scicnce Association and funded by WellcOn. This innovative and Wy successful schemc involve5 a partnership between communities a]Ml resCaberS within the Derry City and Strabane DistrACt Council area and bas supported 8 llps under Round I to the of £343,(X)O. and 7 groups under Round 2 to thc Val of £A29.000. The Communiti designed and contIm to deliver an array of projecty which target ullder.reprcs¢nte4J 8roups, such as those WAth disabilities. young people, and nwal communities. During 2023 a furtlkr £91.286 has been secured from the Idca5 Fund to establish a joint Community Research and Innovation Colleclive l¢b aims ¢0 upon the extensive learning from the individual Comllty projects. The Ideas Fund havc chosen three projects from DCSDC ar¢a to receive funding for an Bvidence Building Grant of up to £150k each. The aim of these grants is to capture cvidcnct and share the irnpac¢ of community-led collaboration with research on re8earcher8 and communitie8, with a particubr interest in the impact on health research. P•ge 8
DEVELOPING HEALTHY COMMUNfnES (DHC) LIMtTED (A company Ilmited by guarantee) Trustees, Annual Report (Includlng Dlrectors, Report & Strategic Report) for the year ended 31 March 2024 DHC continue to be closely involved with the DCS[0nty Foundation Acorn Fatm projexL as dcjivcry partncr on Ihe Y Can Cook, strand of this flagship project wbich engage up to one thousand families within the Derry City And Strabane District Council area in growing and cooking ljealthy and sustainable food. DurAng 2023 intensive planning and testing of the cooking sessions took place with three pilot sessions delivered in partnership with the CoDservation Volunteers. A recipe book was produced capturing ideas foi healthy nKals, containing locally produced ingredients. Face to face cooking se58iOD8 were supplemented by ODliK conl¢nt to coincide with calendar events sh us Halloween which generated nearly 3000 views. ur loo newa euli IiiP DHC administered the NHIP fjJndin8 (£36,912.70) on beha]f of the PHA to 6 c0n]nllty groups in m of depivation. This funding 18 designed to support 8ras5roots capacity building for I1th and wellbeing and 18 for a broad vaTiety of local progranunes from yoga to men's sheds. This funding is matched by thc Deparlmcnt for Communities to Sustain local Commwty development and health within the DCSDC area. - WHO Healthy Citics Networks - During 2023-2W DHC Conti to participate in a range of Civic. Strategic and policy nMkin8 fonuns to promote inclusive and equitable approaches to health. We work with a range of partrAers to support best practice initiatives on improving public heal These iluded the WHO Wellbeing Fxommy project èl the UK and Izish Healthy Cities Network5 which are valuable forums for knowledge transfer. - DCSDC- More loca]ly DHC inputted into several De City and Strabane District Council programmes including the WHO Age Friendly City, UNICBF lId Friendly proyamme, Council Civic Fonms Hornele8sness project as well reporting dirKtly into the City and Districvs Strategic GTOVrth Plan. - Creative Health Network- DHC facilitated the estabJi8hment of a local Creative Health Network in Pthrship a range of agencies working together to plan the 2024 Arfftual Conference and develop a Crcative Health Plan for the DCSDC area. - Health Inequalities initiative . DHC is part of a Health Iwualities Group within Dery City focusing on the Skcoge area to in4)TOVC thc health outcomes of children and yowig peoplc in what is rccowjized as an area of high dewivation within the City. - Whole sySten Approach to Obesity- DHC is SUPtillg the *loption of the Whole Sy5tem5 Approach lo Obcsity within the DCSDC arca. - Western Diabetes Group . DHC convened and provided administratve support to the multi.agency group who have come togctbcr to reduce the prevalence of diabetes wAthiD the WHSCT area. - NI Protect Life (Suicide Prevention) Implementation Group- DHC plays an in)por mle within the local Pmtect Lif¢ (2) Strate8y Group, reportin8 on training, support to fami]ies bereaved by suicide, the small grants progTaUm, PHA Quality Standards and the Clear FODJM events.
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company lInted by guarantee) Trusteas, Annual Report (Including Dlrects)rs' Report & Stratsgie Report) for the year ended 31 March 2024 chenge and Solutlon8 While we have a¢hieved rnuch thi8 year, we faced several cljallenges. including funding constrnints and capacity of staff to mcet the levcl of demands from partn¢r organisations. To address these issucs. we ¢ODtinue to lobby our fundc for additional investment for core costs and intCn5ify our ¢ffiJrts to identify external 50urccs of fimditig to 8tsbi]i8e our current complement of staff, as well as identify new opporti)rrities io wjand the scope of our work. Despitc these challenge5. DHC Indin financially and Op¢rlona1IY stable during 2023-2024, although it 18 impossible to Predict the risks to longer terni fimding in the future. eneflts to the end users and wider sociel The directors are satisfied that the perfOrnCe of the company dwing the year as detailed in thc foregoing pardgrdph5. in tern)s of both fin8ncial and ¢)wational results, is in line with thc charity's constitution and kny objectives. Flnancial review (Including reserves policy) The net expenditure for the year was £50,611 (31 March 2023 - net inwme £59.523). The net expenditsre fw the vrill be added to the funds brought fi)rward. Total funds and reserves at the end of the fina181 year were £352,317. The charity ain]s to ensure that liquid funds held at any point in lin are 8uffi¢ient to cover expenditure equivalent to 6 months Core runni ¢osts and all winding up liabilities. At the year<nd date, the Charity held cash at bank (on current or short-terni d¢po8it accounts) of £757,476. Tota] expelture for the year was £2,456,646 (excluding depreciation). Bxpenditure included ring fen¢¢d funds of £lJ74,370 which were distributed in small grants, The charlty, therefor& has adequate funds in line with its reserves po]icy. The direc ate Satisfied with this outcome and will coniinuc to pnmlently r¢vi¢w the level of reserves held by the charity in ]ine current levels of fundin8 Sad operating costs. Plan8 for future perlod8 Itig ahead to the forthcorring financial year directm will continue to govern the company in JiDe with the conStiti10 to achieve DHC's objectives. The di will continuc to focus on diversifyin8 income sources to support the long-terni sustainability and ¢on801idation of the organisalion. We also 6tr¢ngthen our partnerships with I(1 agencies and expand our reach to more naL and undcrswved areas. Statement ot Thtees, re8pon8ibllldes The trustees, who are also the directors of t company for the purpos65 of company law, are responsible for preparing the ADnual Report and the fmancial stat¢m¢nts in accordance with applicable law and United FngdoM Accounting Standards (United Kingdom Generally Accepted Accounting Practicc). Company law requires the ttustees to prepare financial statements for each financial year which give a In •nd fair view of the state of affair5 of the charitable company and of the incoming resource5 and application of resources, including the income and expenditure, of the charitabl¢ cornpany for that period. ln preparing these financial statements, the trustees are required to: 8¢1¢¢t $uitabl¢ accounting polici¢s and then apply then consistently; observe the methods and principles in the Charlties SORP 2019 (FRS 102), Page io
DEVELOPING HEALTHY COMMUNITIES IDHC) LIMrrED (A company Ilmlted by guarantse) Truste, Annual Report (IncludlDg Directors, Report & Strateglc Report) for the year ended 31 March 2024 8tate whethcr applicable UK Accountin8 Standarth have been followed. subject to any material departireB disclosed and explain in th¢ financial stalents, and prepar¢ the financial statements on the going coDc¢rn basi8 unless it is in8ppropriat¢ to presume that the company will continue in business. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accwacy at any li the financial position of the company and enable them to ensure that the financial 8tatemcnts comply with the Companics Act 2(K)6. They are al80 responsible for safeguarding the assets of the company and hence for taking rcasonabk steps for the pventiOn and dctcctson of fraud and other irre8u]grities. Statement of dlsdosure of hrforniatlon to audltors We. the Inutce5 of the charitable company, who held office at the datc of approval of these financial statements. each oDfin4 80 far as we are aware, that: there 18 oo relevant audit inforniation of vknich the charitable Comp$ auditors are unaware. and we have taknn all steps that we ought to have tsken as trustee8 in order to make ourselves aware of any relevant audit informMtAon and to estsblish that the charAtable an9 auditors are aware of that infom)Atson. Audllors A resolution propositig that McDaid Mccullough Moore be reappointed a8 auditors of the charity will be put lo the Small company prov181ons This report h&$ been prepared tsking odvanthge of the 8m2ll companies, exemption of section 415A of the Companies In approving the Th18tees' Amiuai ReporL we al80 approve the Strategic Report included therein, in oijr ¢ai>acity as -behalf of Board {Chalr September 2024 Page 11
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company Ilmlted by guarantee) Independent audltor's report to the members ofDEVELOPING HEALTHY COMMUMThS (DHC) LIMITED We have audited the financial Statements of DEVELOPING HEALTHY COMMuNlEs (DHC) LIMrrED (the charitable company) for the year ended 31 March 2024 vthich COM the statement of fmanoial activities, the slatement of financial position, thc 6tatcmcnt of cash flows and not¢s ¢0 the financial stst¢ments, including a SUMM of 8ignificant accounting policies. The finan reporting f[all that has beea applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Retillg Standard 102 The Financial Reporting StaThl8rd applicable ID the UK and Republic of trelAnd (United Kingdom GeJrIllY Accepted Accountin8 Practice). tn our opinion the financial statcmcnts: givc a true and fair vicw of the slate of the clwitabk compan8 affairs a8 at 31 March 2024. and of its incomg resources and application of resources, including its income and cxpenditure, for thc year then ended: have been properly PT¢pJred in accordanre with United Kingdom Generally Accepted Accounting Practice" and havc been prcpared in COrdanCe with thc requirements of the Companies Act 211)6. Basis for opinion We Conduct our audit in accordance with Internationa] Sland$ on Auditing (UK) (ISA'S (UK)) and app]i¢able law. Our reswnsibilities under those Standards are further described in the Auditor's responsibilities for the audit of the financial statemcnls section of our report. We are indepenthnt of the chatitablc company in accordance WAth the ethical r¢quir¢m¢its that are relevgnt to our audit of the fmancial 8tal¢nKnts in the UK, ilUding the FRC'8 Ethical Standard, and wc have fu]filled our other ethical responsibljliles In accordance wlth these requtrements. We belleve that the audlt evidence we have obtsined 1$ sufficient ond appropriate to provide a basis for our opinion. Condusions relating to Going Concern We have nothlng to report in re8peet of the following malter8 in relation lo which the ISA8 (UK) require us to report to you where: the direckns, u8e of the going conccrn ba8is of )untIng in the presenlOn of the financial staterncDts is not appropriate: or the directors have not disclosed in the financial statements any identified mat181 uncetIeS that may cast sigDificant doubt about the CoMpanS ability to continue to adopt thc going concern ba81$ of accounting for a period of at least twelve months from the dats when the fmla1 statements are authorised for issue. Other IntorntIon The directors are responsible for the other information. The other infornwtion compri8es the inforn)ation included in the aDnual report. other than the financial Statents and our auditorfs report thereon. Our opinion on the financial statemcnts does not cover the other inforniation gnd, except kn the extent 01her explicitly 8tated in our report, we do not express any fornj of assurance conclusion thereon. In connection with our audit of the fmancial statements, our responsibility is to read the othcr information 2J)d, in doing 80, consider whether the other inforn]ation is mala]lY inconsi8ten¢ with the financial 8t2tements or our knowledge obtsill in the audit or otherwise appears to be materAally mi8slate(L If we identify such matsrial inconsAStes or apparent material miststatements. wc arc required to detern]ine wlth there is a material misstatemcnt in the fitian stments or a misstatement of the other informioL If, based on the work we have perfo, we Conclude that there is a rnatciial rnisstatement of this other infomtion, we are required to report that fact. We have nothing to report in this regard. OplDIoD OD other matters prescrlbed by the CompaDks Ad 21M16 In our opinion, based on the work undertaknn in the ¢our8e of the audit: the Inforn]alion given in the trtee3 report and the directots, report for the finall¢ year for which the financial 81atement8 are prepprnl is con6iStent with the financial 8tatenKnts" and Pag¢ 12
DEVELOPING HEALTHY COMMtJNITIES (DHQ LIMITED (A cfjmpany Ilmlted by guarantee) - the ttU8tee8' report {including the stralegic report) h88 been prepared in accordw with app]i¢able legal requirements. Matters on whlth we are required to report by exceptlon In the light of our knowledge and of the company and its enviromnent obtsinell in the r8e of the autht, we have not identified makrial rnisstatements in the strategic report and the dire¢tors' reporL We have nothing to rewt in resF¢ct of the following matters ID relation to which the Companies Act 21106 requires u8 10 report to you if, in ow opinion: adequate ¢(ting records h&ve not been kept, or returns adequate for our audit have Dot been re1Ved from braoche8 not visited by us; or . the financial Statements are not in arnent with the accounting records ond rettrDs' or certain di8¢1osur¢s of trustees, renwneration wified by law are not made; or we have not received all the infornMtion and explanations we require for our audiL OT . the directors were not entitled to prepare the fla1 Slatements in accordance with the 8rnall u)mparri¢s regime and take 4dvanta8e of the small companies, exemptions In pr¢parAng the dire¢tor8' rep)rt and from the requirerrtent to prepare a Strategic report. RespoJK8lbllllles of trnstees As explained more fully An the tru8tees' re8pon8ibilities statelltt Set out on page 6. the trustees (who are also the directors of thc charitable Mpally for the purtK)ses of company law) are resporA8ible for the prepall0Th of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the Iruslees detennine is necessary to enabl¢ the preparation of fAnancial statements that are free from material missiatem¢nl, whether due to fraud or error. Jn preparing the financial Statements, the tru8tee8 are re8ponsible for a8se88ing the compan5 abllity to continue a8 a going Conce disclwing, a8 applicable, matters related to going concern and using the going concern basis of accounting utdess the dire¢kns either intend to liquidale th¢ ¢harAtable company or to c¢a8¢ operation8, or have no r18¢1¢ alternativc but to do so. Audltor's responslbllldes for the audlt of the ststements Our objectives are to obtain rea80nablc assurance about vAther the financial 8taten*nts as a 0 are free from material mi8stat¢menL whether due to fraud or effor. and to issue an auditorfs ryort that includes our opinion. Reasonable assura 18 a high level of assuran but is not a guarantee that an audit ¢ondu¢ted in accordance with ISAS (UK) will always detect a rnater1 mi8StatemeDt when 1¢ exi8ts. Misstatements can ati8e from fraud or error and are COn8idered Mala] if, individually or in the aggregate, they wuld reasonably be ex infiuenc¢ the economic decisions of users taken on the basis of these financial Statents. Irregu]arities, including fraud, are inStanS of nonrycompliance with laws ond regulations. We desigo procedures in line with our r¢sponsibilities, Outlin above, to detecl matetia] mistatements in respect of i¢gUlarItieS, Including fraud. The extent to which our proced are capable of detecting iregularities, including fraud 18 detailed below: Based on our Urstanding of company and the environt in which it operate8, we identified that thc principa] risks of non-comp]iance WAth laws and regulalions relatrd to those standard to small clthritable compaDies. and we considered the exlent to which non. comp]iance rnight have a material effect on the financi818tatements. W¢ 8180 ¢onsldered laws and regulations that have a direct impact on the preparation of the financial st&tements such 98 the Companies Act 21H)6, income tsx and payroll tax. Audit procedures rfOrnd included the following: In8pe¢tiThg correspondence with re8ulalors and tsx authorities; Page 13
DEVELOPll¥G HEALTHY COMMUNITIES (DHC) LIMITED (A company Ilmited by guarantee) Di8¢U88ioD$ with management including con8ideration of known or 8U8pectsd inStanS of nOn4omp]ie with laws and regulation and fraud: Considering the internal controls in place to mitigate ri8k8 of fraud aT¥J nonrycompliance with laws and regulation8: IdentifyAng and stitig journals and the rationale behind significant or unusual transaction4 in parti¢ulor journal cntsies Posted with wiusua] account ¢ombination8, P08tings by unusual u8crs or with unusual descriptions; Chalknging assumptions and judgements made by managemenl in their crili¢al accounting e8timate8. Owing to the inIrent limitatloDs of an audit, there is an uoavoidable rAsk that we may not have detected 80n materia] mi88¢alem¢nts in the financial statements, even though w¢ have properly planned and perfornThl our audit in a¢conlaDce with auditing standar. For exampl¢, the fi]rther removed nonwjiance with laws and T¢gulations (irregularities) 1$ from the events and transactions reflected in the financA81 slatementy the Icss likely the intreAdY ]imited procedures uired by auditing standards would identify it. jn additio as with any audiL there remains a higher risk of non41etection of irregularities 08 these may involve collusion, forgery, intentional omissions, misrepresenlatlons. or the oveffide of internal controls. We are not responsible for preventing non-cornp]ian¢e and cannot be expected to detect nonwcomp]iance with all laws and Tegu]alion8. As part of an audit in accordance with ISAS (UK), we exer¢i8e professional judgement and mlintsin professional scepticism throughout the audiL We oJ80: identify and assess the risks of material Misstatlnt of the fillala1 8t&tements, whether due ¢0 fraud or ejror, design and perforni audit predureS responsive to those risk8. and obtain awlil evidence that is sufficient and apprlate to provide a basis for our opAnion. The risk of not dete¢tin8 a materAal mi8Statemellt re$ting from fraud is lllgher than for one r¢sulting from ¢rroT, as fraud may involve co1]usio forgery, intentional omissions. misrepresentations. or the Ovatide of internal control. obtsin an undcrstanding of internal control relevant to the audit in order to desi audit procedurns that are approwiats in the c]rtance4 but not for the purp08e of expr¢ssiD8 an opinion of the effecliven¢8s of the coMpanS internal controL . evaluate the appropriateness of accounting poJicie8 used and the reasonablene8s of accounling est1nll and related disclosures made by the directors. conclude on th¢ appropriaten¢s8 of the directors, use of the going concern basis of a¢untIng and, based on the alt evidence obtained, whether a material uncertainty exists related to events OT CODdltion8 that may ca8t significant doubt on th¢ ¢haritable company's abijity to continue as a going concern. if we Conclude that a materiol un¢ertainty exists, we are required to draw attention in our audilorfs r¢port to the related disclosure8 in the financial $t&tLrnents' or, if such disclosures are inthquat4 to modify our opinion. Our conclusions aT¢ based on the audit evidence obtained up to the date of our auditorfs rem However, future events or conditions may Cau the charitable company to ¢ea8e to ¢ontinue as a going concern. evaluate the overall ptes¢ntation, 81ructure and content of the fmancial 8tatements, including th¢ disclosures, and whether the financial 8tatements repre8ent the und¢rtyin8 tran8action8 and ¢vents in a manncr that achieve8 fair We commwcate with th08e Ched with governa regarding, arnong other matter8, the plajbned 0pe and tirning of the audi¢ and sigDificant audit finding8, including any 81]ficant defi¢iewies in internal control that id¢ntify durAng our audit. Page 14
DEVELOPING HEALTHY COMMUNI (DHC) LIMtTED (A company Ilmlted by guarantee) Use of our report Thi8 report h nle sol¢ly to the cbarltable company's meDkner4 as a body, iti accordance with Chapter 3 of Part 16 of the Companies A¢t 2Crf)6. Our audit work has been undertaken $0 that we might state to the charitable company's nKnkner8 th08¢ matt5 ar¢ required to state to them in an &uditoE5 TCPOrt and for no other purpose. To thc fullest extent pern)itted by law, we do not accept or asswn¢ responsibility to anyone other than the clwitablc company and the charitable compan3 rnernbers As a body* for ow audit wort for this rqKbQ or for the OPiDiOD8 we have forn Senlor StAlutory Auditor For And on behalf of McDAld MeCDllough Moore ststutory Audltor 28r32 Clarendon Street BT48 7HD 26 September 2024 IS
DEVELOPING HEALTHY COMMUNTf (DHC) LIMITED (A company Ilmlted by guarantee) Statement of flnanclal posltlon as at 31 March 2024 2024 Tangible a8sets 49,256 32519 Debtor8 Cash at bank and in hand 12 13 79J87 757,476 118,661 864,769 837.063 983.430 Credltors: amounts falllng due wlthln one year 14 (534,(M)2) (613.021) 303,061 370,409 Net a88ets 352.317 402.928 17 16 UDrcstricted iDwn* funds 352.317 402.928 Tolal dwlty funds 352,317 401928 The financial statements have been prepared in )rd¢ with the provi8ion8 applicable to ¢ompaDiCS subject to the 8mall coowanie8' T¢gim¢ and in CordanCe wAth FRS102 Tr Financial Reporthg Standard Applicable in the UK and Reb]i¢ of [relat,. The financial Statements were approved and athISed by the board on 26 September 2024 and signed on its behalf by Emma Kevltt Dla rect Marshall umber . N1640806 g/uJJJ The nots6 on pages 19 to 28 fom itit¢grnl part of the8e tlnanelal 8tatenwit& Page 17
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company llmlted by guarantse) Statement of cash flows for the year ended 31 March 2024 Ca8h flow8 from operathig actlvltles Net (outgolngyAnconll rcsourcc5 for the ycar (50.611) 59.523 Adilmentsfor.. 8201 4,346 Chan8ei i Trade alld othcr d¢btor8 39,074 (79.019) (100,848) 267236 Cash u8ed ID oper4tlng actlvJlJe4 (81355) 230257 Net ¢a•h u8¢d In operAthig actIdeS ' 82355 230,257 Cash flow8 from InvestlDg actlvldes Net purchase of tan8ibl¢ fixed Sets Net (Decre•yInerease In eash and casb equlvalents (24,938) (24,765) (107,293) 205,492 Net (De£rease)IInttea8e In casb and ca8h eqththnts Ca8h and cash equlv8lents At l Aprll 2023 Cash and cash equlvalents At 31 March 2024 (107,293) 864.769 205,492 659277 13 13 757,476 864,769 ge18
DEVELOPINC HEALTHY COMmUs (DHC) LIMITED (A company Ilmited by guarantee) Notss to nnandal statements ror the year ended 31 March 2024 Aewmthig poliek8 1.1. Aeeounthig conventlon and basis of preparallon Tbe charity constitutes a pub]i¢ benefit entity as defined by FRS 102. Developing Healthy ComDwrritie8 (DHC} Llmited Is a private company limited by guarante4 registered ITh Northern Ireland. The address of the registered office 18 83 idwidge Avenue, Derry, BT47 6GZ. The nature of the clthrity8 operations and priticlpal activities . the promotion of health improvement throughout NOrtIn Ircland - the provi8ion of training, 8UPPOrt and awarene88 projects carried out on a Multi-sector partnership basi8 The fi[wla1 8tatements have been prepared in accordance with Accounting and R¢portiDg by CTharitie8: Stal¢DKnt of Recommended Praclice appli¢abk ¢0 cjwilies prepari their accounts in accordance with the Financial Rwting Standard applile in the UK and Republic of Ireland (TrRS 102) (effe]ve l January 2019) Ij the Con)panies Act 21I)6. The financial 6tnnts hav¢ been prepared to give a Irue atsd fair, vi¢w. The financial statements are prepared on a going concern basis under the historical cost ¢OnventiO modified to include certsiD items at fair value. Tr financial statements ore pre8enled in Sling wbich is the filltional of the charity. The 8ignifi¢ant ac¢ouThtin8 lICIeS applied in the prepar10Th of the8e financial Statements are 8et out below. These 11¢1¢$ have been ¢onsi8tently app]i¢d to all years presented unless Othe8¢ 8tat¢d. 12. Fund aecounllng The fimds of the chaTitsble company ¢on8i8t of restric1 funds ond unrestricted funds. Incorne of the cbafity which is provided for a spe¢ifi¢ putpose, together with the re80llr expended to vthich they relate, forni part of the restricted fimds of the charity. Restri¢d funds are fimds which are to be used in accordance with specific triCtiOnS IMSed by donors or which have been raised by the charity for particular puwses. The aim and use of each restricted fund is 8et out in the Thotes to the financial slatements. Incorne which is generated by the ¢harAtys own efforts or provided with no specific precondilioDS, together vAth the resour¢¢s expended to which they relate, are di8clo8ed as part of th¢ eStricted funds of the ¢lwity. Unrestricted funds are available for use at the discretion of the trustee8 in fiwthemce of the general objective8 of the charity and vknich have not beets de8ignated for other pury)oses. Page 19
DEVELOPING HEALTHY COMMUNIT (DHC) LIMITED (A MpanY Ilmlted by guarantee) Note8 to fmandal statements for the ytsr ended 31 March 2024 IJ. Income Income is included ID the Statement of 14nancial Activilic8 when the charity 18 entitled to the income. any rformance conditions attached to the Incon have been met a1 thc amount can be quantificd VAth relsonabk accuracy. Incomc is Includ in the financial Statents inclusive of value added taxalio ]wbmc from gencrmted fiuN]s CODSA8ts of management fees generated by the core element of thc charity. Such income is usually rec¢ived with M precondition8 attached and is recognised in tkn SOFA WI Te1V Iwme from chAritable Activities con8Rsts of grants and funding t1ved from vaTAOUS fimdiDg iKKIi¢8 (nminly from PHA Thiblic Health Agenc) to assist Ihe charity in achieving its objcctives. Grants and fvnding of this nature are recognised in the SOFA when the chatity is legally entitled to the income and all preconditsons for receipt have been meL IA. Incoming resources Incoming resources from charitable aclivities ¢onshts of grants I¢1Ved from various funding bodies to assi8t the thaTity in achieving its objectives. Grants of th18 nature are rgnISed in the Statenient of FInAla1 A¢tiviti¢s when the charity is1¢8ally ¢ntided to th¢ Illwn and all preconditions for receipt of the fimd8 hav¢ been met. Voluntary Itorne is received by way of grants. donation8 and pft8 and is included ln full in the 81atement of fjnancial a¢tivities when receivable. Grants wh¢re entitlement 18 Ilot conditional on the ddiv¢ry of a 8pecAfic perlomwice by the ¢harAty, are te¢ognised when the ¢hority bewnw unconditioJ)ally enlilled to the grant. Donated services and facilitie8 are included At tbe value to the charity wbere this Can be quantified. The value of 8ervi¢es provid by volunteers ha8 not been included. Gifts dona*d for Tesale are included a8 incoming resources within activiiies for gerAerating funds when they are sold. IS. Resources expended All expendittwe i8 accounted for on an aUal basis 8nd has been classified under heading8 that aggregate 811 costs related to the catcgory. Wberc costs cannot bc directly atirAbut to Particu headings they have be¢D allocated to activities on a basi8 consistent with use of the resoutccs. Staff cost6 hav¢ been all(Kated on the basis of tiDK spcnt on cach of the main activitics of thc charity, which are: . Generating fund8 (those a¢tivitie8 involved with rai8An8 fund8 a1 funding applications) - chitable activities (those activities a8s(Kiated with the charitys objects) . Govern9 costs (nwiagement and adMIOn of the chatity) trrecoverable VAT is charged as an cxpcnse against the aclivity for 1¢h expenditure arose. IA Tanglble Ilxed gsRets gnd depredathbn Fixed assets are stated initially at ¢08t and 8ubwuently mea8ll at cot less accumu dw¢ciatioD and any provision for impairnKnL Deprecialion is Calculat so to Mite off the cost of an a8K l¢ss its ¢stinMtsd resithial value, over the useful econo life of that asset as follows: Computer equipment 20% straight ]iDe 20% Straight line Page 20
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company Mmlted by guar4Dtse) Notss to finandal statements for the year ended 31 March 2024 1.7 Impalrment of Ai each r¢portin8 date, the charitable company reviews the catrying amouDts of its tsnplle as8ets to determine whether there AS any indicion that those assets have suffered an Impairment loss. V any such Andicalion exists, the tecoveroble wnowit of the asset is estimated in Order tt) deterne the extent of the impainnent loss. 1.8. Defined contribution penaon Selne$ The pension costs ¢knged in the financial stat¢monts repTesent the contribution payable by the charity 11uring the year. The assets of the scheme are held separately from the ¢haritable company. The anK)unts thargpA to the Ststement of FinaD¢io1 Activities represents the contributions payable by the charity during the year. Therc were no ¢ontsibutions due or prepaid at the year end. 1.9. Employee Benefits When employees ha rendered Service to the charity, short-i¢nn employee benefits lo which the employees are en¢i1kn1 are r¢¢ogDised * th¢ wlscounted amount expected to be paid in ¢x¢hange for that service. 1.10. Debtors and crethtors recelvablelpayable wlthln one year DebtoTr and prepayments are recognised at the settlement amount after any trade di8counL Creditor8 are [eeCo8ed where the charity ha8 a pre8en¢ obligation resulting from a pa8t event that will r¢8ult in a payment to a third pary and the amount con be reliabty e81imated. 1.11. Flnan¢l81 Instruments A finla1 &gS¢t or liability is rewgDised only when the con4)any become8 a party to the contr<&tual provisions of the arrang¢mML 1.12. Golng Concern The financ Statements have be¢n prepared on the going ¢oncem b18 a8 the tru8te¢$ believe that no material UDCCrtainty exists. They have Considered the level of fijnds held and the expecled level of income and expenditure for the twelve months from the date of auth0ri8kng these finaocial 61atenwts and have a reasonable expectation that there are adequate resources in place to continue In operatlonal existe for the foreseeable future. The mbin fa¢tors undcrlying this judg¢mcnt are maintsining the currnlt level of support from ful¢r8 and eXted revenue8 from Oth 80urces. Page 21
DEVELOPING HEALTHY cOMMUs (DHC) LIMrrED (A company Ilmlted by guarantee) Nots8 to IIDandal ststements for the year ended 31 March 2024 1.13. Judgements and key sour¢es of eslimati( untrrta In applying the wmpany's accounting po]icic& th¢ TnLslees are required to makc judgementy eslimat and assumptions about the ¢arrying anllnts of assets and liabilities tbat arc not readily apparent from other sources. The estirnates and associate41 as5umptioDS are based on historical experience and other factors that are consider1 to be relevant. Actual results may differ from these ¢stin)at¢s. The estimates and und¢rl>ing a55UTnption8 are revlewed on an ongoing ba518. Revisions to accounting e8tinutes are recogni8ed in the period in which the cslinth 18 revised rf the revision affrcts only that perio4 or in the perlod of the revision and future periods if the revision affects both current and future periods. The depreciation charge in respect of tangible fixed assets is based on an estimatc of the llSefi econoDJiC ]ife of cach asset. Revision of useful ewnomi¢ ]ifr will affect the cstiDUtes charged in the Statement of Financial Activities. nMe from generated funds 2023 Totsl Management Fees 97.089 97.089 146,883 97.089 97,089 146,883 Ineomlng re8ouree8 from charltable acdvltles 2024 Total 2023 Totsl ic CLEAR Corc Funding CLEAR Sn1 GrarAts Region Standards Toolkit Bereav by Suicid Heth@wOrkNI Strengthening Fomi]ies N.H.I.P DHC Corc & WHO Healthy Cities lthas Fund Income Dorn)ant accounts DCSDC Funding Community Foundation 164,719 164,719 1.687,181 1.687,181 96,263 96,263 68,092 68,092 67.662 67.662 124,766 1.841.486 54,919 46,(A)5 61480 41,911 55,019 15.830 37.100 15,000 16,125 29,615 22,630 41.911 55.019 15,830 37,100 15.IM)O 16,125 29,615 22,630 34.007 46.151 9.636 47.798 22,5 5.283 MISllaneoUS Funding 995 2,317,147 2.317.147 2,330.626
DEVELOPING HEALTHY COMMUNTrS (DHC) LIN(fTED (A fJ>mpany Ilmlted by guarantse) Notes to Ilnandal statements for the year ended 31 March 2024 Expendlture on Charltable Actlville8 U[estrIcted ReBtrlcted 2024 Total Total Wages and Salatie8 Pcn5iOD Costs Recruitment Costs Trainxng Development and Conferences Redundaw costs CLEAR Small Grants Projects General Pmgrarnrne Costs S¢rvic¢ Dcvclopmcllt C08ts Management Charges Hospita]ity and M#tings Rent and Room HiIe HeaL Li8ht and Power 43,030 472,667 10,495 515,697 10.495 404.1 L)3 8.3(MJ 23.310 2.973 26.283 15.439 1.574,370 1.574.370 24,203 24.203 112.221 113.826 96.324 96,324 1,677.627 17.533 45.416 146.883 1,605 18,617 14.641 (150) 33.258 (150) 2,169 15J50 6,054 4.636 5.482 7,819 28,409 3J73 2J83 11.631 3.467 6585 6.941 Il69 14,835 5,964 2,906 3,858 3,180 Computer Mointenjnce and WebBite Costs Repalrs and Maintenance Telephone Bnd Internet Postage, Stationery and Subscriptions Travel and Subsistence M¢mber8hip Fees General Expen8e8 Aceounlancy Fees Auditor's Remuneration Bookkeeping Costs Consultancy and Profei8ional Fees Bank Charge8 Depreciation Charge Other costs 715 90 1,730 1,624 4,639 1,895 2,152 5.352 2,327 6,048 963 8,201 1,739 1152 5,352 2,327 6,048 1,008 8,201 2,299 3,121 5.772 1,573 6.766 778 4.346 5,134 45 560 147,700 2,317,147 2,464,847 2,417,981 Net (outgolngylneomlng re8ouree8 for the yeqr Net (outgoing)lincoming resources are stated after cherng. DepCIatiOn and other alllounts itten off tangiblc fixed assets Auditors, remun¢r&tion {Nole 6> 8201 5.352 4.346 5,772
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A company Ilndted by guarantee) Notes to Ilnandal ststements for the year ended 31 March 2024 Audltors, remuneratlon (Governance Costs) Auditors, remuneration. audit of the finan statsll 5,352 5,772 Employee8 Employment costs 2023 Wages and shlaries Social secwity ¢osts Pension costs 474.281 41.416 10,495 368.241 35.862 8,3(KJ 526.192 412,403 Number of employees The av¢ra8e monthly numb¢r8 of employees during the year wa8 a8 follows: 2024 2023 Number Cjwitabk activities 15 13 Trustees, and key management per remunerAllon and expenses The tn]stee8 ncither received nor waived alry remuatiOll or exn8¢S during the year (2023 . £N]L). Key manag¢ment remuneration for the year cnthd 31 MaT¢h 2024 was £64,331 (including employer NIC I1 pension contribution8). The company operates a defined conlnllution pension 8cheme in respect of its staff. Thc Schen And its &ets ate held by independent managers. The pension charge [q)rents eontribution8 due from the company and was 88 follow8: 2024 2023 Pension charge 10,495 8,3(M)
DEVELOPING HEALTHY COMTh(UNITIES (DHQ LIMfrED (A eompany Ilmlted by guarantee) Notes to Ilnanaal staternents for the year ended 31 March 2024 10. Taxatlon No ¢harge to COor8t10n tsx atiSAng in the year ended 31 March 2024 (2023 . £nil). Dcveloping Hcalthy Communities (DHC) Limited is a rcgistered chaity and is reeognised as such by HM Revenue and custo for taxation purposes. As a Tesult Do ]iabi]ity to coOtion tsx ari8¢8. 11. Tgnglble fixed •ssets eqvlpnient Total At l April 2023 28,714 24,938 14.870 43,584 24,938 At 31 March 202A 53,652 14,870 68.522 Depredallon At l April 2023 c8¢ for the year 6.370 5,227 4.695 2,974 11.065 8201 At 31 March 2024 11.597 19266 Net book values At 31 March 2024 41055 7.201 49.256 At 31 March 2023 344 10.175 32.519 12. Debtors 58,767 20.820 104J32 14J29 79.587 118,661 13. Cash and Cash Equlvalents 2024 Cgsh at bank and on hand 757,476 864,769 757,476 864,769
DEVELOPING HEALTHY COMMUN (DHC) LIMITED (A company Ilnthed by guarantse) Notss to fAnanaal ststements for the year ended 31 March 2024 14. Credltors: amounts f8llkng due withln one year 2024 2023 60,689 1.106 11,460 460,747 10.470 520 10,278 591.753 Other taxes ond soci21 security AccnKd programn* costs and proie¢t under8p¢nds 534.002 613.021 IS. Analys18 of net awts between funds Fu1 balances at 31 March 2024 a6 r¢presented by. Ton11e fjxed a88ets Cuffent assets Cutrent liabi]ities 49.256 49.256 837.063 472207 1,309.270 (534,IK)2) (472.207) (1,006,209) 352J17 352.317 16. At At Fund8 brought forward 402,928 97,089 (147,700) 352,317 Urthi¢ted fun08 are fimd8 that are utili81 at the di8¢retion of the Iru8tee8 in furt1[ of the objects of tbe hatity. Ilded in unrestrict¢d funds are investment inwnx, income from management and 8undry one off UIITe8tricted grants.
DEVELOPING HEALTHY COMMUN (DHC) LIMITED (A company ]Imlted by guarantee) Notes to flnandal statements for the year ended 31 March 2024 17. Re8trlc¢ed funds At At l Aprll Jnconthig Outgolng 31 Mareh 2024 CLEAR Core Funding CLEAR Small Grants Regional Standard8 Toolkit Bereaved By Suicide H¢th@W0rkNI N.ILI.P DHC Core & WHO Cities Idcas Fund 164,719 164.719 1.687.181 1.687.181 96.263 96.263 68,092 68.092 67.662 67.662 41,911 41,911 55,019 55,019 15.830 15,830 37,1(X) 37,100 15,OLX) 15.000 16,125 16,125 29,615 29,615 22,630 22,630 DCSDC Funding Community Foundation Rank Foundaiion Mi8c¢llan¢ous Funding 2,317,147 2,317,147 The CLEAR Core Trograrnme provides funding to assASt with the core costs of Cowordinating and managing admiDistration of 8mall grants and training provision to organisations working in the field of mental and emot&ODal wellbeln8 and suicide prevention. CLEAR Small (Irallts Prograrnn provides funding to various organisations across Northern Ireland lo promote activities relating lo health and wellbeing. suicide prevention and mental and ¢llK)tional wellbeing. Regional Standards Toolkit provides fvnding to a8SASt imprring governance rngenknts within organisation8 to provide safe and effective practice for Servicc u8er8. The Bereaved by Suicide Programme provides funding for thc facilitation of the voices of pcoplc with Jived expi¢ll¢¢ in the devclopmcnt of suicide prevention plicy and practice and the provision of local Bereaved by Suicide 8roupB. Heth@workN[ providcs support to employees to create a working environment Nthich promotes positive wellbein8. This is cattied out through infOnon se88ions. hcalth clinics, tailored wellbeing programmes and The N.H.l.P Prograttlllle provides fundin8 to six NHIP Neighbourhood Renewal Area5. DHC provided siipport to groups to adapt to COVID 8uide]in¢s. The DHC Core & WHO Healthy Cities Pro8ramll¥ provides funding to asSi8t with the cor¢ co8t6 of COlnating and managing DHC health improvement proj¢¢ts And Detry and Strabane'8 WHO European Healthy CAties Network designation. The Ideas Fund wa8 lauched iti Janw 2021, 81nc¢ IlThi DHC have continued in their role of local dev¢loprnent Co1n in Derry and Strabane, in partneTship with the Northwest Community Network which aims to develop and test idea8 to improve ntal we]Ibein .
DEVELOPING HEALTHY COMMUMThS (DHC) LIMITED (A Company lIDted by guarantse) Notes to Ilnandgl statements for the year ended 31 March 2024 DHC 5ecurcd funding from The National Lottery Communities Fund's DonDant Accounts Fund. vknich has cnabled the orgaDisation to employ llew mernb of staff who have enbanced the capacity and the capability of the 8tsff team. Thc Dcuy City and Strabane District COU)1 (DCSDQ funding supports the dclivcry of priorities identified as part of the Healthy Cities iDitiative. The rank foundation funding supports employment OPP0TtieS within Developing Healthy CommuDitles. l& Condngent Ilablllths A contingent Jiabillty exlBts in respect of T¢ceived 1¢h may be¢ome rec]aimubl¢ by SIla certain conditions uuder which they were awatded fail to be met. 19. Controlling Interest Th¢ trustse$ ColltiVely are ¢onsid¢red to be the ntrOlli paty of the clwAtsble y. 20. Golng ¢oncern The financial statements have been prepored on a goin8 concern basis a8 the lrnstees believe that no mat¢rial UnCeZnity exists. Thc 1rust6 bave consideth1 the level of fund8 and the expected level of income and expenditure for twelve months from authoii8ing these fi(wla[ 8taternts. 21. Company Ilmlted by guarantee DEVELOPING HBALTHY COMMUNrn (DHQ LIMrrBD 18 a company limited by guarantee aThl accdinglY docs not have a 5bare capital. Ery llmber of th¢ company undertakes lo conlTibute to the assets of the company in th¢ event of it being wound up during a period in which they are sti]] a mcmber of the con)pany, including a period of One ycar fro the date that they ceased to be a memberp providing the debts were incurred duTing their period a member of the company or the debt relatcs to costs and cxpenscs of a Iwndiog up. The liability of each Memb in such circumstallc 18 limited to £1.