Northern Ireland Community Development Health Network Ltd (company Limited by guarantee not having a share capital) Report and Financial Statements for the year ended 31 March 2023 Company Number. Charlty Nurnber: Refr. N1034114 (Northem Ireland) 106078 5600/A
Northern Ireland Communlty Development Health Network Ltd Contents Page Information Trustees, report Independent Auditors, report 10-13 ststement of Financial ActlVLties 14 Balance Sheet 15 Statement of Changes in Funds 16 Statement of Cash Flows 17 Notes to the Financial Statements 18-27 Management Information 28-37
Northern Iroiand Communlty Development Health Nelwork Ltd Company Inforniation Chf Executive Joanne Vance Directors Sheelin McKeagney - Chairperson Janet Schofield - Vice Chairperson Michael Crean - Treasurer Liam Hannaway (resigned 13 October 2022) Carolyn Donnelly Claire Ferris Conor FLanagan Sloan Harper Secretary Joanne Vance Company Number N1034114 (Northern Ireland) Charity Number 106078 XR72915 Regstered Office 30A Mill Street Newry BT34 IEY Website dhn.or Auditors FPM Accountants Limited Chartered Accountants & Ststutory Auditors DromaLane Mill The Quays Newry BT35 8QS Bankers Danske Bank 58 Hill Street Newry BT34 IAR
Northern Ireland Community Development Health Network Ltd Trustees. Report for the year ended 31 March 2023 THE TRUSTEES, AS DIRECTORS OF NORTHERN IRELAND COMMUNITY DEVELOPMENT HEALTH NETWORK LTD, PRESENT THEIR REPORT WITH THE FINANCIAL STATEMENTS OF THE CHARITY FOR THE YEAR ENDED 31 MARCH 2023. The directors are pleased to present their annual directors, report together with the financial statements of the charity for the year ending 31 March 2023, which are also prepared to meet the requirements for a directors. report and accounts for Companies Act purposes. Chairperson's Report It is with great pleasure that I welcome you to our annual report for 2022-23. 1 am honoured to share the remarkable impact we have achieved and the journey we embarked upon in the past year to support and enhance community health and well-being, while addressing regional and local health dparitieS. Throughout the last year, the Community Development & Health Network has exemplified its commitment to ending social and health inequalities, demonstrating -the strength that arises when communities unite to foster improved health outcomes. De5PLte the challenges presented by the ongoing political and fiscal crisis, the socio-economic repercus5ion5 of inflation, and the escalating cost of living, our dedication remains This year's health inequalities report paints a sombre picture for health in Northern Ireland. Inequity gaps have widened, w(th our region 5Lgnificantly underperforming compared to other part5 of the UK (DOH (Department of Health), Health Inequalities Nl Report, 2023). These inequalities manifest in stark contrasts in life expectancy, mortality rates, and overall quality of life for people within our most disadvantaged communities, primarily due to preventable causes. It is essential that the implementation of the new Integrated Care System IICS) will have a strong focus on prevention and addressing health inequalities across all stages of life. In March, we celebrated a significant milestone as we funded the I,OOOth Building Community Pharmacy Partnership IBCPP). This celebratory event, hosted by Centred Soul (our I,OOOth project)I provided a platform to network and exchange storie5 about the programme's impact. Over the last 22 years, the BCPP programme has invested over £7 million in local communities and Community Pharmacies, nurturing partnerships, utilizing community a55ets and social capital to yield tangible community health benefits. The successful securing of a three-year delivery contract for BCPP is a testament to this collective effort. This partnership, having evolved over the years, has not only bolstered community health but also strengthened our bonds with local health providers, community partners, and the world of Pharmacy. Th(S POSLtions us favourably within the new integrated care system for Northern Ireland, tgniting excitement for future developmental prospects and health enhancement opportunities Equally, we were thrilled to announce that we have secured additional funding to deliver ELevate Community and Mentoring Grants Programrne to another 22 communities until June 2024. l extend my heartfelt appreciation to my colleagues on the Board for their unwavering commitment and support over the past year. Our commitment to transparency and accountability per51Sts and we are actively implementing our Governance Action Plan through our newly established Audit and Risk Sub Committee, led by Janet Schofield. My heartfelt thanks to our incredible team, led by Joanne Vance for their dedication, and thetr efforts far beyond the call of duty. To our membets, partners, and our supporters for their trust, and for their invaluable collaboration. Our gratitude extends to our funders, the Department of Health, a5 well as our colleagues at SPPG (Strategic l)tsnning. Performance Group) and the Public Health Agency for their trust and sUPPQrt. Shèelin McKea Chairperson ney Date: 20 September 2023
Northern Ireland Communlty Development Health Network Ltd Trustees. Report (continued) for the year ended 31 March 2023 Our Purposes and ActivLties The Charity's objects are.. to relieve poverty and sickness,. to advance the education of the public in the knowledge of community development approaches to health issues and prov(de training in all of its aspects; to improve the planning and delivery of health and social care, particularly amongst those who are or at risk of suffering from poor health due to social and economic circumstances, by carrying out research, disseminating information in health matters and initiative and encouraging the participation of all members of society in discussing and resolving issue5 relating to health in the community. The mission of Northern Ireland Community Development and Health Network Ltd L5 to end health inequalities using a community development approach. By this we mean campaigning, influencing policy and developing best practice work which shows that communities, both geographical and of interest and identity. can define their own health needs and design and implement preventative and radical solutions. The principal act(VLty of Northern Ireland Community Development and Health Network Ltd is to provide a network encompa55Lng statutory, voluntary and community groups in Northern Ireland for workers concerned WLth community development and health who wish to Share and support each others work. Vislon A fair and equal society where everyone experience5 their best health and wellbeing. CDHN Misslon A fair and equal society where everyone experiences their best health and wellbeing. I: Communlty Development.. To support communit(es as a catalyst for change in ending health inequalities. 2: Poucy & Practlce: To influence policy and practice to support the ending of health inequalities. 3: Bulld evldence to support communities and informs policy development in ending health inequalities. Publlc Boneflt The public benefit5 that flow from the advancement of community development in health issues are: a) To relieve poverty and sickne55. Voluntary and Community Sector organisations are supported to deveLop the knowledge and skills to understand the effects of poverty on the health of individuals, communities and society wtthin Northern Ireland. They can use this knowledge and skills to develop appropriate interventions and services to address issues caused by poverty which lead to ill health. b) To advance the education of the public in the knowledge of community development approaches to health L55ues and provide training in all of its aspects.
Northern Ireland Community Development Health Network Ltd Tru5tees' Report (continued) for the year ended 31 March 2023 Members of the public, specifically those volunteering or in paid employment within a community based organisation have the opportunity to avail of training and support in relation to community development and health. They will understand the factors affecting health in its widest sense and the importance of engaging commnuities in identifying those factors and developing interventions and actlVLtie5 to address them. c) To improve the planning and delivery of health and social care, particularly amongst those who are or are at risk of suffering from poor heallh due to social or economic circumstances. by carrying out research, disseminating information in health matters and initiatives and encouraging the partlCLPatiOT) of all members of society in discussing and resolving issues relating to health in the community. Local communities play a key role in the design and delivery of health outcome5,' rec4pricol relationships exist between policy makers, practitioners, researchers and communities and there is increased capacity to co- design and co-produce decisions and seNices relating to health. Achlevements In the year ended 31 March 2023 CDHN delivered over £500,000 in local community investment through our Building the Community Pharmacy Partnership (BCPP) and Elevate programmes. We supported 42 new BCPP initiatives and 22 Elevate mentee organisations through small grants, traintng, mentoring and development support actLVlties to address local health inequalities across Nl. Building the Community Pharmacy Partnership {BCPP) Celebrated its I,OOOth project this year with an event to acknowledge positive cr055 sectoral partnership working which has brought comrnunities and community pharmacies together to co-develop sustainable community-led solutions to local health i55ues and to improve the knowledge and health of people experienc(ng financial hardship and social isolation. CDHN won the contract to deliver the BCPP programme for another three years. Following the publication of the Elevate External evaluation {2021-22) the Public Health Agency extended CDHN'S contract to deliver Elevate for a further year until June 2024. New funding from the Department for Communities IDfCI for their Start Here Grant5 Programme, is a most welcome development. Delivered by the Rank Foundation the award has enabled CDHN to employ a 3-year entry level Community Engagement Officer position to provide training and support and to enhance our staff team. CDHN completed it5 new one-year exploratory community-based participatory research project on Community Medication Safety, entitled 'Our lives. Our Meds, Our Health, Commissioned by the Department of health, The report highlights the link between medication safety and 50CLal dnd health inequalities. A Knowledge Exchange Workshop (27 Oct 22} involving a range of community and health stakeholders helped us to share the report's findings. We dLSCUS5ed the relevance of the finding5 for policy and practice, which will inform the draft policy recommendations to support irnplementation of the Department of Health'5 10 year Transforming Medication Safety plan. At policy level, CDHN continue5 to work with other regional VCSE, HSC and DOH colleague5 to influence the development of the inclusive cross sectoral, area level, partnership arrangements for the new Integrated Care System (ICS) for Nl. We advocated for the Department of health to commL5sion an independent consultant to engage with Voluntary and Community organsations to explore how the sector should be 5UPPOrted to participate in the five new Area Integrated Partnership Boards set up to support the planning functions of the ICS. The work is set to commence in April 2Q23. In 2023 CDHN partLCLpated in a range of representattve forums and committees to support community development and population health approache5 to health and social wellbeing. The Department for Communities C05t of Living Group, the Eqvality Coalition, the PHA'S Strengthening Communities for Health Steering Group, and the Regional Social Prescribing Board.
Northern Ireland Community Development Health Network Ltd Trustees. Report (contlnued> for the year ended 31 March 2023 Community Partnerships Our Building the Community Partnership project funds community partnerships across Nl. Financial Revlew The financial Statements are presented in the standard format required by Charities SORP IFRS102) Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Northern Ireland Community Development and Health Network Ltd had very successful year in terms of project delivery. For the year ended 31 March 2023 the charity had net expenditure of £14,862 (before revaluations) compared to net expenditure of £6,462 in the previous year, Total incoming resource5 for the year ended 31 March 2023 were £1,048,747 compared with £984,449 in the previous year. At 31 March 2023 the charity had a reconciled bank balance of £519,123 {2022'. £540,381), Penslon Sch•m• Liabillty CDHN operates a defined contribution pension scheme for its employees, administered and managed by The Pension5 Trust ITPTI, Prior to 2013, CDHN participated in TPT Growth Plan Series 3 which guaranteed that member's money could not fall beneath the value of their contributions. TPT closed thi5 Serie5 in September 2013 with all members automatically transferring to Growth Pian Series 4, Series 4 is a pure defined contribution arrangement. As CDHN has at some time partLCLpated in a scheme which provided a form of capital guarantee.. in the event that CDHN decides to Wlthdraw from the Growth Plan it will - by law - be required to pay any share of the defLCLt arising from its participation in Series 3. CDHN is not required to make financial contributions towards TPT'S recovery plan and no members are affected. The most recent estimate of the amount that CDHN would become liable for {under the conditions set out above) was provided at September 2022, for the purposes of FRS102. and amounted to £12,783. A liability has been tncluded in the financial statements for this. Reserves Polky The charity's policy is to maintain a level of free reseNes which meets the need5 of the organisation both at the current time and in the foreseeable future. Free resetves are its total funds excluding restricted funds, designated fund5 or income funds which can only be released by dLSposing of fLxed assets held for charity use. CDHN hold a minimum of three months reserves. Northern Ireland Community Development and Health Network Ltd had total reserves of £401,820 at 31 March 2023 (2022: £412,608) and £384,031 of these were free reserve5, Plans for Future Period5 CDHN'S strategic aims are as follows: l) Release capacity to improve people's lives and health by: - advancing knowledge and understanding of community development supporting our members to plan, deliver and measure the impact of community development actlOn5 leading an active and engaged network with members as a key source of CDHN'S experience and experte.
Northern Ireland Community Development Health Network Ltd Trustees. Report (continued) for the year ended 31 March 2023 2) Influence change towards a fairer and more equal society by.. ensuring the key stakeholders know and understand CDHN and engage with its work facilitating the network to use its expertise to ensure policy and decision makers understand and value the context of people'5 lives advocating for and sUPPOrting the use of community development to change structures and processes that are unfair and unjust Reference and Admlnlstratlve Details Charity Number- CCNI Charity Number - HMRC.. Company Number.. Registered OffLCe', 106078 XR72915 N1034114 30A Mill Street, Newry, BT34 IEY OurAdvisors.' Auditors Bank FPM Accountants Limited Danske Bank Dlrectors and frust••s The Directors of the Charitable Company (the Charity) are its Trustees for the purposes of Charity Law. The Trustees and officers setving during the year and since the year end were as follows.. Executive Committee Sheelin McKeagney - Chairperson Janet Schofield Vice Chairperson Michael Crean Treasurer Ltam Hannaway (resigned 13 October 2022) Carolyn Donnelly Claire Ferris Conor Flanagan Sloan Harper Chief Executive Joanne Vance Structure. Governance and Management Northern Ireland Community Development and Health Network Ltd is a cornpany limited by guarantee and does not have a share capital. It is governed by a memorandum and article5 of association and the liability of each member is limited to an amount not exceeding £1. Northern Ireland Community Development and Health Network Ltd has an induction programme for new trustees / directors as part of wh(ch they receive a copy of the trustees, hand book. A skills audit l5 carried out as appropriate and trustees are advLSed of their legal responsibility and requirements with regards to the code of conduct and conflict of interest. The directors have ultimate legal and financial responsibility for the affairs of Northern Ireland Community Development and Health Network Ltd, although the management of the organisation is generally delegated to the staff, through the Chief Executive. The management committee meet four times a year. The tru5tee5 1 directors of the company at 31 March 2023. all of whom have been trustees / directors for the whole of the year ended on that date, unless othemise stated, are listed on the information page. Trustees / directors appointed to the board retire by rotation every three years.
Northern Ireland Community Development Health Network Ltd Trustees. Report (continued) for the year ended 31 March 2023 Risk Management The directors are in the process of reviewing the major risks which the chailty faces and believe that the charity has suffLCLent resources in the event of adverse conditions. The trustees / directors have also examined other business and OPeratnal risks, which the charity faces and confirm that it has established 5yStems to mttigate significant risks. Directors, Responslbilities in relation to the Financial Statements The directors (who are also the trustees of the charity for the purposes of company law) are responsible for preparing the directors, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standard (United Kingdom Generally Accepted Accounting Practice). Charity law requires the directors, who are 0150 the trustees, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure for that year. In preparing the financial statements the directors ale required to: select suitable accounting policies and then apply them consistently,. observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent,. state whether applicable UK accounting standards have been followed, subject to any material departures dclOSed and explained in the financial statements,, prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the charity will continue in busines5. The directors I trustee5 are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the fLnancial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Statement of D15cI05ure to our Auditors In so far as the trustees / directOTS Ln office at the date of approving our directors, annual report: there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the auditor 15 unaware,. and the directors / trustees, having made enquiries of fellow directors that they ought to have taken, have each taken all steps that he / she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. Audltors The auditors. FPM Accountants Limited, have indicated their willingness to continue in office, and a resolution concerning their reappointment will be proposed at the Annual General Meeting. y order of the Board Michael Crean Director & Treasurer Date: 20 September 2023
Bek51'. 1. 3MNrSlieeL HowardHovso. 30 Row. tsvskncss Pwk. Ibfi9g. CO012yS7 CoAfiid BT14GA CoTyion [716 Tel.. 02A171504QQ Cooow 8135¥ Td.. D28261D10 Td.. 02890243131 ToF.0169135 AN AAB GROUP COMPANY FPMfi.iili.COM I INFoPM1I Ill',.CLII Northem Ireland Communlty Development Health Network Ltd Company Number: N1034114 Independent Auditors. Report to the Members of Northern Ireland Community Development Health Network Ltd (a company limited by guarantee, not having a share capital) Opinion We have audited the financial statements of Northern Ireland Community Development Health Network Ltd (the "company") for the year ended 31 March 2023 which comprises the Statement of Financial Activities (Including the Income and Expenditure Account), the Balance Sheet, the Statement of Changes in Funds, the Ststement of Cash Flows and notes to the financial statements. The financial report(ng framework that has been applied tn their preparation is applicable law and United Kingdom Accounting Standards including FRS102 'The F(nancial Reporting Standard applicable in the UK and Republic of Ireland" (United K(ngdom Generally Accepted Accounting Policies). In our opinion the financial statements: have been properly prepared, in all material regards, in accordance with United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities,. and have been prepared. in all material respects, in accordance with the requirements of the Companies Act 2006, therefore give the presumed true and faLf VLew described in Section 49513A) of the Companies Act 2006 of the state of the company's affairs as at 31 March 2023 and of its deficit for the year then ended; Basis for Opinion We conducted our audit in accordance with International Standard5 on Auditing (UK) (ISAS {UK)l and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilit¢es for the audit of the financial statements section of our report. We are independent of the company tn accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical reSponSLI1t1es in accordance with these requirements. We believe that the audit evidence we have obtained is sufflcient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statement5, we have concluded that the directors, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or condttions that, indLVLdually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from the date when the financial statements are authorised for use. Our responsibilities and the responsibilitS of the directors with respect to going concern are described in the relevant sections of the report. 10 AWARD WINNING ADVICE... CHARTERED ACCOVNThN15 i()0 20)9 2UI? FPMACCOLVITANTSUMITENAMPsROUpc0MPI1Iy REY trlry. NK)2Z968 1 VITREGAI&14I9l9 1 3Z83521FH WIN ÉA WNN Teie4C¥mthlFfApwTrkntyFCA PWoYKAPJP,l&•dF4ry4lIFCI.LfyanlFc L1n ILEUni.EdllrWMI
Bek51'. 1-3AllhurStreel. 8elf85t, COknb, DuTrlin.' Jllganr). jE$s Pat NoMhl&ndRow, Cr.TrliJpèrL The QLOy4 CoDUbl,32NyS7 CoTy1. NLYiovmDbb BT358D5 ..028)0261 r.. 02B9024 31 .'01 Td.'02887150400 AN AAB GROUP COMPANY FPMD,i:'.COM I INFO@FPM,Iilill.COM Northern Ireland Community Development Health Network Ltd Independent Auditors. Report Conttnued Other information The other information comprises the information included in the annual report, other that the financial statements and our auditor's report therenn. The director5 are responsible for the other information contained within the annual report. Our opinion on the financiaL statements does not cover the other information and, except to the extent otherwLSe explLCLtly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audtt of the financial statements, our responsibtlity is to read the other information and, in dotng so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otheise appears to be materially mL55tated, If we identify such material inconsistencie5 or apparent material misstatement5, we are required to determine whether there is a material misstatement iri the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material rnisstatement of thi5 Other information, we are required to report that fact. We have nothing to report in this regard. Opinlon on other matterj prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our aud(t'. the information given in the Tru5tees' Report for the financial year for which the financial statements are prepared is consistent WLth the financial statements. the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by ex£eptlon In light of the knowledge and understanding of the company and (t5 environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, Report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opin(on.' adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not VlSLted by us,. or the financial statements are not in agreement with the accounting records and returns,. or certain disclosures of trustees, remuneration specified by law have not been made,. or we have not received all the information and explanations we require for our audit. 11 AWARD WINNING ADVICE... CNAIITERED l_ ActOUl4lhN15 su¥ 100 2019 2019 PMACCOiINfANTSIIPAITED,AW AA06ROUPCOIIPNNY Reg Nw'N1022968 1 WTRffj'¢W1449949 1 E32838ZIFH WINN'E¢i BEsr& A• INNER WWNER rhofHthF¢4M1i¢nyMcLwn¢TA
DingaMtyL' Htw&idHw5è, 901Nartd Raw. thJngarth Mèlusk: Ne¥•ty'. Be¥osi. u4ne55 Park, ¥SkRO, Nii*awTrabbey. co0, K32 CvLknwffl, 8T718IP ..02B8715 0100 Tet02824313I .. 016Y13WJ Td..428 908] OEOI t01v1ed[AddiU& AN AAB GROUP CDMPANY FPMI;AL,'.COM I IMFQ@FPM,';',,,'.COM Northern Ireland Community Development Health Network Ltd Independent Auditors, Report Continued Responslbllitles of directors As explained more fully in the Trustees, Report, the trustee5 {who are alsQ the directors of the charitable company for the purp05e5 of compa ny law) are responsible for the preparation of the financial statements and for being satlsfied that they give a true and fair view and for such inteinal control as the trustees determine (s necessary to enable the preparation of financial statements that are free from material misststement, whether due to fraud or error. In preparing the financial statement5, the trustees are responsible for asseSSLng the company's ability to continue a5 a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the directors either intend to ILqULdate the company or to cease operation5, or have no realistic alternative but to do 50. Auditor5. respon5LbLlltles for the audit of the ftnancial statements Our objectives are to maintain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors, r8POrt that includes our opinion. Reasonable assurance is a high level of assurance, but Lt is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material rnisstatement when it exists. Misstatements can arise from fraud or error and are con5Ldered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decL5ions of users taken on the basis of these financial statements. The extent to which our procedure5 are capable of detecting irregulaties, includ(ng fraud, is detailed below. We obtained an understanding of the legal and regulatory framework applicable to the company through enquiry of managemen¢ (ndu5try research and the applicatton of cumulative aud(t knowledge. We identified the following principal laws and regulations relevant to the company - Companie5 Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). We developed an understanding of the key fraud risks to the entity (including how fraud might occur), the controls in place to help mitigate those risks, and the accounts, balances and disc105ures Within the financial staternents which may be susceptible to managernent bias. Our understanding was obtained through review of the financial statements for significant accounting estimates, analysis of journal entries, walkthrough of the key controls cycles in place and enquiry of management. Qur procedu5 to respond to those risks identified included, but were not limited to- Enquiry of managernent those charged with govemance and the entity's solicitors lor in-house legal team) around actual and potential litigation and claims. Enquiry of entity staff in tax and compliance functions to identify any instances of nan-compliance with laws and regulations 12 AWARD WINNING ADVICE... i()i) CHARTERED . ACCOVN¥ANYS FPM4CCOLwfANTSLIP1TEl•luj¢oL1pc0MPlHy Re9trly. N102Z958 1 W[1£¥".l87449949I IE3283821FH VIINMER ltr¥JY SpJyThJ5KE•tlwFCAFOJAP.F•igaiNCCwFcA, ryfAsnEYFLIPF.h11thFa1lOlKILtyryGT4lttl, M1thEkArtFC11ty1lQMFCAefA
Jblkn.. islnessPai Ba1jga jDnn0 kA¥DidHou5Q. JUNollN&nd ROW, Dungamm. COTyw. B16AP ..0288775 04rrti NM¥ry'. DtomtsMII. ThetsJty5. Nw¥ry. CoDoAry BT356QS Td..028 30261JI0 1.3An1eet. Bdtast, Central hw1kA Coknlrfm.LIT3fj 4F5 l•k02È9(W0801 T*t o?B9O243l ..07500 AN AAB GROUP COMPANY .COM I INFO@FPMli li I;.COM Northern Ireland Community Development Health Network Ltd Independent Audltors. Report,Contlnued Reviewing minute5 of meeting5 of those charged with governance. Reviewing financial statement disclosures and testing to 5UPPOrting documentation to assess compliance with appltcable laws and regulations. Auditing the risk of management override of controls. including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business. A further description of our responsibilities for the audit of financial statements L5 located on the Financial Reporting Council's website at.. httP".//www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors, reporL The purpose of our audit work and to whom we owe our responsibllltles The report made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them (n an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audi ork, for this report, or for the opinion we have formed. Fearyal P Mccormack (Senior Statutory Auditor) for and on behalf of FPM Accountants Urnlted Chartered Accountants Statutory Auditors Dromalane Mill The Quays Newry BT35 8QS Date: 20 September 2023 13 AWARD WINNING ADVICE... i()() CHARTERCD 14CCOUNTANT& sri5 2019 FAIICCQiINTNNTSiMlg&.IJ4AIgGRDUPCOAIFAYY RBgWv'.WW968 1 VATRWJ. 1871994y l WIIINEft. BESYSMA ryDbmFCAPP.mithN4Fiii4FCA.LowGiFCc
Northern Ireland Communlty Development Health Network Ltd Statement of Flnancial Activities for the year ended 31 March 2023 2023 Total Funds 2022 Total Funds Note Restricted Unre5trirted Funds Funds Income from: Charitable Activities Investment Income 1,044,244 3,748 1,047,993 755 755 983.440 I,CQ9 Total Income 1.044.244 4,503 1.048.747 984,449 Expenditure on: Charitable ActLVLties 9&10 1,026,454 37,155 1,063,609 990,911 Total Expendlture 1.026.454 37,155 1,063.609 990,911 Net (Expenditure) / Income for the Year 17.790 (32,652) (14.862) (6.462) Revaluation 4.074 4.074 21,514 Transfers (16.133) 16,133 Total Movement in Fund5 for the Year 1.657 (12.445) (10.788) 15,052 Reconclllatlon of fundj: Fund Balances Brought Forward li 16.133 396.475 412.608 397,556 Fund Balances Corrled Forward li 17.790 384.030 401.820 412,608 The statement of fmancial attivities includes ali gain5 and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 18 to 27 form part of these accounts. 14
Northern Ireland Communlty Development Health Network Ltd Balance Sheet as at 31 March 2023 Notes 2023 2022 Fixed assets Tangible assets 6,148 6,796 Current assets Debtors Cash at bank & in hand 45,683 519,195 564,878 50,564 540,390 590,954 Cr•dltors: amounts falling due within one year (156,423) {168,284) Net current ass•ts 408,455 422,670 Total assets less current liabilitles 414,603 429,466 Long term iiabllltle5 Provisions (12,7831 116,857) Net assets 401,820 412,608 The funds of the charity. Restricted funds Unrestricted funds li 17,790 384,030 401,820 16.133 396,475 412,608 These financial statements have been prepared in accordance with the special provisions reLating to small companies within Part 15 of the Companies Act 2006 and Charities SORP (FRS102). The notes on pages 18 to 27 fomi part of these accounts. The financiat statements were approved by the Board and signed on its behalf: Mlchael Crean Director & Treasurer Date: 20 September 2023 Company Number: N1034114 (Northern Ireland) 15
Northern Ireland Communlty Development Health Network Ltd Statement of Changes in Funds for the year Ènded 31 March 2023 Note Restricted Unrestrf¢ted Funds Funds Total Funds Year ended 31 March 2022: Net income / (expenditure) for the year 70,189 (76,651) {6.462) Revaluations 21,514 21,514 Transfers 1136,791) 136,791 Balance at 31 March 2022 16,133 396.475 412.608 Year ended 31 March 2023: li Net income / (expenditure) for the year 17,790 (32,652) (14,862) Revaluations 4,074 4,074 Transfers (16,133) 16,133 Balance at 31 March 2023 17.790 384,030 40L820 16
Northern Ireland Community D•velopment Health Network Ltd Statement of Cash Flows a5 at 31 March 2023 Note 2023 2022 Cash used in operating activitiès 13 120,258) 206.436 Cash ftows from Investing actLVities Interest income 755 1,009 Purchase of tangible fed assets {1,692) 13,3851 Cash provided by (used In) inrnting activiti•S 1937) (2,3771 Cash flowi from finandng actlvltleg Cash used In tthanclng actlvltles Decrease / (increase) in cash and cash equivalent5 in the year (21,1951 204,059 Cash and cash equivalents at the beginning of the year 540,390 336,330 Total cash and cash equivalents at the end of the year 519,195 540,390 17
Northern Ireland Community Development Health Netwoik Ltd Notes to the financial statements for the year ended 31 March 2023 l Accounting poLicies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial Statements are as follows= a) Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicabLe to charities preparlng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 2019) (Charities SORP IFRS 1021}, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 and the Companies Act 2006, Northern Ireland Community Development Health Network Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherivise stated in the relevant accounting policy note(s). b) Golng Concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounttng in preparing the financial statements. c) Fund Accountlng Unrestricted funds are fund5 which are available for use at the dL5cretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are fund5 which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specifLC fund. The aim and use of restricted funds is set out in the notes to the financial statements, Restricted funds may only be transferred to unrestricted or designated funds once the criteria for restriction have been discharged or no longer apply. The main funders of Northern Ireland Community Development and Health Network Ltd are the Department of Health and Social Services and Public Safety, the Public Health Agency and the Health and Social Care Board. d) Incom• Earned income is recognised when the charLty has entitlement to it and any performance conditions attached to the item(sl of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether capital grants or revenue grants, is recognised when the charity has entltlement to the funds, any performance conditions attached to the grants have been met. it is probable that the income will be received and the amount can be measured reliably and not deferred. Income is deferred only which the charity has to fulfil conditions before becoming entitled to it or where the donor / funder has 5pecLfied that the income is to be expended in a future period. 18
Northern Ireland Community Development Health Network Ltd Notes to the financial statements for the yÈar ended 31 March 2023 continued e) Donated servlces and facilities In accordance with Charities SORP FRS102, the general volunteer time of supporters is not recognised. Expenditure and irrecoverable VAT Expenditure 15 recognised once there is a legal or constructive obligation to make a payment to a third party, it is probably that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure on charitable actLVLtie5 comprises those costs incurred by the charity in the delivery of its activities and Se(ce5 for its beneficiaries. It includes both costs that can be allocated directly to such actLVLties and those costs of an indirect nature necessary to support them. All costs are allocated between the expendtture categories of the Statement of Financial ActLVLties on a basis deslgned to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, Irrecoverable VAT s charged as a cost against the actLVLty for which the expenditure was incurred. g) Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable actlVLties. Support COSt5 include back office costs, finance, personnel and governance costs wh(ch support the programmes and activit(es. h) Tanglble flxed assets and depreclatlon Tangible fixed assets are stated at cost less depreciation. The carrying values of tangible fixed assets are reviewed for impairment when events or circumstsnces indicate the carrying value may not be recoverable. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Fixture, fittings and equipment 33% straight line l) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. J) Cash and bank and In hand Cash at bank and in hand includes cash and short term current accounts. k) Creditors and provlsions Creditors and provisions are recognised where the charity has a present obligation resulting frorn a past event that will probably result in the transfer of funds to a third party and the amount due to Settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 19
Northern Ireland Community Development Health Network Ltd Notes to the financial statements for the year ended 31 March 2023 continued L) Financial Instruments The charity only had financial assets and financial liabilities of a kind that qualify as basic financial instruments. Ba5LC financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. m) Penslons The charity operated a defined contribution pension scheme for Ltes employees, administered and managed by The Pensions Trust ITPTI. Contributtons are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme. During the year ended 31 March 2023 the charity contributed to the personal pension scheme of 9 members of staff. There was no pension provision for any other members of staff. In relation to the 9 members of staff in receipt of pension investment, the company contributes 6Yo of salary on the basis that each staff member contributed a minimum of 6% of their salary. The pensions were established through separate pension brokers by the individual staff members and the total exposure to the company related to the 6Yo contributions. Details of the provL5ion for pension scheme deficit in relation to a capital guarantee scheme participated in by CDHN prior to 2013 is given in Note 16. n) Taxatlon The company is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income and / or gains are applicable and applied to charitable purposes only, These exemptions will remain in place as long as Lncome and expenditure L5 applied to charitable purposes only. o) Limited Llablllty Agreement The Executive Committee, on behalf of the company, have entered into a Limited Liability Agreement Wllh their auditors, dated 14 September 2022. The auditors, liability is limited to an amount which is considered fair and reasonable. This has been disclosed in line with companies legislation. p) Jud ements and key sources of estimation uncertainty In t e application of the charity's accounting poltcies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and 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 revised where the rev(sion affects only that period. or in the period of the revision and future periods where the revLSLon affects both current and future per(ods. Useful economic lives of tangible assets The annual depreciation charge for tangible a55ets is Sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancemen( future investments, econom¢c utilisation and the physical condition of the assets, See Note 4 for the carrying amount of the tangible fed assets, and Note Ih for the u5efuL economic lives for each class of asset. 20
Northern Ireland Community Devèlopment Health Network Ltd Notes to the financtal statements for the year ended 31 March 2023 contlnued 2 Net Income l (ExpendLture) for the year 2023 2022 Th is stated after charging: Depreciation Auditors, remuneratton - Audit fees 2,340 3,826 470 3,642 3 Employeo information 2023 2022 Wages & salaries Employers NIC Employer pension costs 344,189 34,337 17,325 327,800 31,175 15,409 395,851 374,384 Average monthly number of persons employed by the company during the period; Staff Numbers: Full time Part fime 2023 2022 12 12 There were no employees receiving remuneration of £60K or more. Pension costs are allocated to activities in proportion to the related stafflng costs incurred. The charity directors / trustees were not paid or did not receive any other benefits for services to the charity, neither were they reimbursed expenses during the year. 12022.. £NIL). Key management personnel received the following remuneration: 2023 2022 Gross Salary Employers NIC Employers Pen5Lon 47,595 5,589 2,856 44,946 4,982 2,697 21
Northern Ireland Community Development HeaLth Network Ltd Notes to the flnancial statements for the year ended 31 March 2023 contknued 4 Tangible fixed assets Flxture% flttlngs & equlpment Totsl Cost At l April 2022 Additions Disposals At 31 March 2023 65,950 1,692 65,950 1,692 67,642 67,642 DepreciatioTr At l April 2022 Charge for year On Disposal At 31 March 2023 59,154 2,340 59,154 2,340 61,494 61,494 Net book values At 31 March 2023 At 31 March 2022 6,148 6,148 5 D¢btors: amounts falllng due wlthln one year 2023 2022 Grant and other debtors 45,683 50,564 6 Cr•dltor5: amounts falllng du• wlthln one year 2023 2022 Accruals Trade and other creditors 5,618 150,805 5.513 162,771 7 Provision$ The amount provided for a pension scheme defLt is as follows., 2023 2022 Provision for pension scheme deficit - at l April 2022 Revaluat(on in year 16,857 38,371 14.074) (21,514) Provision for pension scheme deficit- at 31 March 2023 12,783 16,857 22
Northern Ireland Communlty Development Health Networf( Ltd Notes to the financial statements for the year ended 31 March 2023 continued CDHN operates a defined contribution pension scheme for its employees. administered and managed by The Pensions Trust (TPT). Prior to 2013, CDHN participated in TPT Growth Plan Serles 3 which guaranteed that a member's money could not fall beneath the value of their contr(butions. TPT closed this Series in September 2013 with all members automatically transferring to Growth PLan Series 4. Series 4 is a pure deflned contribution arrangement. As CDHN has at some time participated in a scheme which provided a form of capital guarantee: in the event that CDHN decides to withdraw from the Growth Plan it will - by law be requtred to pay any share of the defLCIt arising from its partLCLpation in Ser(es 3. The scheme deficit has reduced over the years. CDHN is not required to make financial contributions towards TPT'S recovery plan and no members are affected. CDHN has no obligations in respect of any other enttty leaving the plan. The most cent estimate of the amount that CDHN would become liable for (under the conditions set out above) was provided at 30 September 2022, for the purposes of FRSIO2, and amounted to £12,783. The deficit has been determined by the plan actuary based on various assumptions including: the deficit contributions and employer debts that have been paid over the period,. membership movements such as transfers out and members taking cash at retirement; changes in assumptions to reflect changed in insurer pricing; and increases / decreased in gilt yield5. 23
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Northern Ireland Communlty Development Health Network Ltd Notes to the financial statements for the year ended 31 March 2023 continued 12 Analysis of Net Assets Between Funds Restrlcted Unrestrlcted Total Fund5 Funds Funds Tangible fixed assets Cash in bank and in hand Other net CLJrrent as5et5 1 (liabilities) Provision for pension scheme deficit 6,148 6,148 395,939 519,195 15,274) 1110,740) 112,783) {12,783) 123,256 (105.466) Total Analysls of Net Asset5 Between Funds - previous year Restricted Unrestricted Tolal Funds Funds Fund5 Tangible fixed assets Cash in bank and in hand Other net current assets / Iliabiltties) Prov45ion for pension scheme deficit 6,796 404,289 2,248 116,857) 6,796 540,390 1117,7201 116,8571 136,101 (119,9681 Total 13 Reconciliation of net movement In funds to net cash flow from operatlng actlvltles 2023 2022 Net movement in funds Add back depreciation charge Deduct tnterest income Decrease / lincreasel in debtors Increase / Idecreasel in creditors 114,862) 2,340 1755) 4,880 111,861) (6,462) 470 (1,009) 126,803 86,633 Net Cash used Ln operatLng actlvitles 14 Contingent Liabilities The company has obligations under standard grant letters of offer to repay amounts received as grants, in the breach Df or non compliance with the conditions of the agreements. At present, the director5 believe that all grant condit(ons have been complied with and that no liabilities exist. 15 Guarantees and other financial commitments The company has pension scheme liabilities of £12,783 per the m05t recent valuation of the pension scheme as at September 2022. 16 Legal Status of the Charity The liability of the members is limited. Every member of the charity undertakes to contribute to the assets of the company in the evont of its being wound up while they are members or within one year thereafter for the payment of the debt5 and liabilitie5 of the company contracted before they ceased to be members and the cost5, charges and expenses of winding up and for the adjustment of the rights of the contributors 27
Northern Ireland Community Development Health Network Ltd Management Infomiatlo for the year ended 31 March 2023 The following pages do not form part of the ststutory flnancial statements which are the subject of the Independent audltor's report Pag• Management Informatlon Summary Income and Expenditure Account 29 Appendix I CDHN Main Account 30 Appendix 2 Department of Health & Social Services & Public Safety - Revenue Grant 31 Appendix 3 Public Health Agency Elevate Programme 32 Appendix 4 Public HeaLth Agency Elevate Enhancement Programme 33 Appendix 5 Health & Social Care Board - Building the Community Pharmacy Partnership 34 Appendix 6 Self Care for Minor Ailments Programme 35 Appendix 7 Inspiring Impact Programrne 36 Appendix Rank Foundation Programme 37 28
Northern Ireland Community Development Health Nelwork Ltd Income & Expenditure Account for the year ended 31 March 2023 Restrlcted Unreslrlcted Fundg Funds 2023 Total 2022 Total Income CDHN Nain {Earned Income) Department of Health & Social Services & Public Safety - Revenue Grant Public Health Asssociation - Elevate Public Health A55sociatLOn - Elevate Enhancement Health & Social Care Board - Building the Community Pharmacy Partnership Self Care Pharmacy Insp¢ring Impact Rank Foundation Total IncomLng Resources 4.503 4,503 35,114 18,413 35,114 35.114 284,795 19.000 622.100 284.795 19.000 6Z2.100 289,165 15,000 576.900 49.235 49.235 49,857 34.000 1.044.244 34.000 4,503 1.048,747 984,449 Expenditure CDHN Main (Earned Income) Department of Health & Social seiCe$ & Public Safety - Revenue Grant Public Health Asssociation - Elevate Public Health Asssociation Elevate Enhancernent Health & Social Care Board - Building the Community Pharmacy Partnership Self Care Pharmacy Inspiring Impact Rank Foundation Total Resources Expended 37,155 37.155 35.114 95,064 35,114 35.114 284.795 15.000 622.100 284.795 15.000 622,100 228,057 7,OCQ 576,900 49,235 49.235 48,657 119 20.210 1.026.455 20,210 37.155 1.063,609 990,911 Deflcit for Year 17,790 (32.652) (14.862) 16,462) Transfers between funds (16.133) 16,133 Nèt movement In funds for the year 1.657 (16.519) 14.862) {6,462) 29
Northern Ireland Communlty Development Health Network Ltd Appendix I CDHN Main Account Income & Expenditure Account for thè year ended 31 March 2023 Unrestricted 2023 Unrestricted 2022 Income from charltabLe actLVLlle5 Donations / Other Income Bank interest Training Income Total Income from charltable actlvltles 253 755 3,495 934 1,009 16,470 13 Expenditure on charitable actlvlties Activities uiidertaken dii'ecll Wages & pension Travel Training fees Membership & subscripttons Telephone Professional fees Consultancy fees Conference expenses Refreshments & hospttality costs Room hire 2,018 706 1,360 4,226 1,617 199 700 234 1,801 1,344 14,205 28,282 335 280 3,149 1,827 310 26,659 831 493 490 62.656 GeneraL expenses IT support Bank interest & charge5 Depreciation charge Recruitment costs Heat & light Cleaning Repairs & renewals Insurance Printing, stationery, postage & advert(sing promotional material 2,832 4,344 69 2,340 557 1,234 48 3,155 252 4,292 1,427 5,381 136 470 540 1,267 78 234 3,449 8,13S 19,123 28,766 Governanc Audit costs 3,826 3,826 3,642 3,642 Tot•l expendlture on charEtable actlvltles Net income for the year Transfer from restricted funds 176,651) 16,133 .51 136,791 Movement In funds for the year Note The surplus of £16,133 remaining on the Inspiring Impact project has been transferred to the CDHN Main Account towards the overheads of the charity. 30
North•m Ireland Community Development Health Network Ltd Appendix 2 Departmenl of Health & Social Services & Pubuc Safety - Revenue Grant Income & Expenditure Account for the year ended 31 March 2023 Restricted Funds 2023 Restricted Funds 2022 Income from tharltsble actlvltlq5 DHSS Grants 35,114 35,114 Total Income from charltsble Ktlvlttes Expendlture on charLt4ble actlvlt(es Acti ilies iindprlakeii ire Wages & salaries 13,168 13,168 15,706 15,706 os Wages & salaries 21,946 21,946 19,408 19,408 Total expendlture on charltabl• actlvltles Net Income for the y•ar 31
Northern Ireland Communlty Development Health Network Ltd Appendijt 3 Public Health Agency Elevate Programmg Income & Expéndlture Account for thè year ended 31 March 2023 Restricted Fund5 2023 Restricted Funds 2022 Income from charitable acttvlties Public Health Agency 284,795 289,165 Total Income from CharItab actlvltles Exp•nditur• on charitable adlvltle5 ctLVLties Ljndertaken directl Grant Distribution Salaries & Wages Stsff Travel Subscription5 Membership Fees Refreshments & Hospitality Telephone Promotional Material Consultancy Fees Room Hire 130,000 119,323 5,776 1,650 124,380 82.406 2,922 2,974 97 1,540 15,428 1,231 278,019 80 9,921 4,800 1,022 225,591 Recruitment Costs Repairs & Renewals Printing & Stationery IT Support General Expenses 1,304 180 115 6,384 97 6,776 1,162 2,466 Total expendlture on charltabie actlvitles 284,795 228,057 Net tncome for the year Transfer to unrestrirted funds (93,5641 Totsl movement In funds for the year 32
Northern Ireland Communlty Development Health Network Ltd Appendlx 4 Publlc Health Agency Elevate Enhancement Proyramme Income & Expenditure Account for the year ended 31 March 2023 Restricted Funds 2023 Restricted Funds 2022 Income from chantable activities Public Health Agency 19,000 15,000 Total income from charltabLè actlvltles 19,000 15,OCrt] Expenditure on ¢harltable actlvltleg ctLVLties ui)dertaken_di_rectly. Salaries & Wages Consultancy 15,000 7,000 7.000 15,000 Total exp•nditur• on charitable activities 15,000 7,IXIO N•t Income for the year 4.IXIO Transfer to unrestricted funds 115,000) Total movement In funds for the y•ar 4.000 33
Northern Ireland Community Development Health Network Ltd Appendlx 5 Health 8E Social Care Board - Building the Community Pharmacy Partnership Income & Expenditure Account for the year ended 31 March 2023 Restrlcted Funds 2023 Restricted Funds 2022 Incorne fn)m charitable activities Health & Social Care Board Total Income from charilabie activltiej 622,100 576,900 Expendlture on charitable artlvities Activities tiiidp.I'takei ctl Salaries & wages Staff travel Conference expenses Staff training Training costs Membership & subscriptions Grant distribution Telephone Room hire Refreshments & hospitality Consultancy fee5 Advertising & promotional costs 163,120 2,694 371 181,245 1,902 120 150 333 379,900 337 3,428 5,629 423,100 471 405 2,113 3,040 604.371 27 900 3,828 568.842 rtc Rent Heat & light Cleaning Repairs & maintenance Insurance Printing, postage & stationery General expenses IT support 7,649 464 435 293 4,138 2,135 545 2,070 17,729 328 975 257 1,255 620 4,624 8,058 Total exp•ndltur• on charltabl• actlvltl•s Net Lncome for th• y•ar
Northern Ireland Community Development Health Network Ltd Appendix 6 Self Care for Minor Ailments Programme Income & Expenditure Account for the year ended 31 March 2023 Restricted Funds 2023 Restricted Funds 2022 Income from charitable actLVltie$ Health & Social Care Board 49,235 49,857 Total income from £harltabLe artlvltles 49,235 49.857 Expendcture on ¢harltable actlvltles Activittes undei'lakon Wages & salaries Staff Travel Membership Fees Refreshments & Hospitality Subscriptions Room Hire Consultancy Fees 42,728 2,774 171 578 144 357 2,195 48,947 47,336 373 60 205 377 48,351 Stationery General Expenses 23 265 288 294 12 306 Total expendlture on charltabLe actlvities Net income for the year 1,200 Transfer lo unrestricted fund$ 128,228) Total movemènt in funds for the year 35
Northern Ireland Community Development Health Network Ltd Appendix 7 Insptring Impact Income & Expendilure Account for the year ended 31 March 2023 Restricted Funds 2023 Restricted Funds 2022 Income from charltabie actLvLti•s NPC- New Philanthropy Total incom• from charitable actlvltl Expenditur• on CharItab activitles Consultancy Fee5 119 Totsl expendlture on charltable actLvities Net Income for the year Tr&n5fer to unre5trlcted funds Note (16.133) Total movement In funds for the year (16.133) (119) Note The surplus of £16,133 remaining on th project has been transferred to the CDHN Main Account towards the overheads of the charity. 36
Northern Ireland Community Development H•aLth Network Ltd AppendiK Rank Foundation Programme Income & Expenditure Account for the year ended 31 March 2023 Re$trlcted Fundg 2023 Income from charltable actlvltles Rank Foundation 34.000 Totsl Income from charltable activilies 34,000 Expenditure on charltabie actlvities Activlties Jiidert k Salaries & Wages Staff Travel Consultancy Fees 18,548 20,210 Total •xpendlture on charttsble a¢tivitle$ 20.210 N•t Income for the year 37