## **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 2024** **Company Number: NI034114 (Northern Ireland) Charity Number: 106078 Ref: 5600/A** Northern Ireland Community Development Health Network Ltd Contents Page Company Information Trustees, report 4-10 Independent Auditors, report 11-14 Statement of Financial Activities 15 Balance Sheet 16 Statement of Cash Flows 17 Notes to the Financial Statements 18-28 Northern Ireland Community Development Health Network Ltd Company Information Chief Executive Joanne Vance Directors Sheelin McKeagney- Chairperson Janet Schofield- Vice Chairperson Michael Crean- Treasurer Carolyn Donnelly Claire Ferns Conor Flanagan Sloan Harper Secretary Joanne Vance Company Number N1034114 (Northern Ireland) Charity Number 106078 XR72915 Registered Office 30A Mill Street Newry BT34 IEY Website .cdhn.o Auditors AAB Group Accountants Limited Chartered Accountants & Statutory Auditors Dromalane Mill The Quays Newry BT35 8QS Bankers Danske Bank 58 Hill Street Newry BT34 IAR Solicitors Worthingtons Solicitors 24 - 38 Gordon Street Belfast BTI 2LG Northern Ireland Community Development Health Network Ltd Trustees. Report for the year ended 31 March 2024 The trustees, as directors of Northern Ireland Community Development Health Network Ltd, present their report with the audited financial statements of the charity for the year ended 31 March 2024. The directors are pleased to present their annual directors, report together with the financial statement5 of the charity for the year ending 31 March 2024, 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 30th annual report for 2023-24.1 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 disparities. 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. Despite the challenges presented by the ongoing political and fiscal crisis, the socio-economic repercussions of inflation, and the escalating cost of living, our dedication remains unshaken. The picture for health in Northern Ireland. Inequity gaps have widened, with stark contrasts in life expectancy preventable mortality rates, and access to timely health care. Our region significantly underperforms compared to other parts of the UK {DoH {Department of Health), Health Inequalities Nl Report, 2024). Poverty rates are increasing and overall quality of life for people within our most disadvantaged communities, primarily due to preventable causes. Building Community-Pharmacy Partnership IBCPP) is currently preparing a report to demonstrate the impact of the programme which will be launched in June. The BCPP programme has evolved over the last 22 years, and we continue to use learning from the Impact Report to improve delivery of the programme, reflect CD principles, and other C&V partner roles as well as use this evidence to inform the new ICS AIPB population health planning model. The BCPP programme has invested over £7 million in local communities and Community Pharmacies, nurturing partnerships, utilising community assets and social capital to yield tangi ble community health benefits. BCPP has not only bolstered community health but also strengthened our bonds with local health providers, community partners, and the world of Pharmacy. This positions us favourably within the new integrated care system for Northern Ireland. igniting excitement for future developmental prospects and health enhancement opportunities. Initally a nine-month pilot project we have secured additional funding to deliver Elevate Community and Mentoring Grants Programme to another 22 communities until March 2025. We expect a new PHA call to tender for a 3-year Elevate Programme in December of this year. Northern Ireland Community Development Health Network Ltd Trustees. Report (continued) for the year ended 31 March 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 persists. Led by our Vice- Chairperson Janèt Schofield, our Audit and Risk Sub Committee are implementing our Governance Action Plan to produce a Finance and Delegations of Authority Policy (June 2023) and initiate a process develop a Risk Management Policy to better align our register to the achiementof our operational objectives. My heartfelt thanks to our incredible team, led by Joanne Vance for their dedication, and their efforts far beyond the call of duty. To our members, partners, and our supporters for their trust, and for their invaluable collaboration. Our gratitude extends to the Department of Health, colleagues at SPPG (Strategic Planning Performance Group), the Public Health Agency and the Department for Communities. for their financial support, trust and commitment to CDHN'S mission to work collaboratively with people, communities and power holders to ond Health Inequalities. elin McKea£nLY Chalrperson Date: 12 November 2024 Our Purposes and Activities 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 provide 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 issues relating to health in the community. The mission of Northern Ireland Community Development and Health Network Ltd is to end health inequalities using a community development approach. By this we mean campaigning, influencing policv 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 activity of Northern Ireland Community Development and Health Network Ltd is to provide a network encompassing statutory, voluntary and community groups in Northern Ireland for workers concerned with community development and health who wish to share and support each others work. Vision A fair and equal society where everyone experiences their best health and wellbeing. CDHN Mission A fair and equal society where everyone experiences their best health and wellbeing. Northern Ireland Community Development Health Network Ltd Trustees. Report (continued) for the year ended 31 March 2024 I: Community Development- To support communities as a catalyst for change in ending health inequalities. 2: Pollcy & Practice: To influence policy and practice to support the ending of health inequalities. 3: Build evidence to support communities and informs policy development in ending health inequalities. Public Benefit The public benefits that flow from the advancement of community development in health issues are., al To relieve poverty and sickness. 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 within 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. bl To advance the education of the public in the knowledge of community development approaches to health issues and provide training in all of its aspects. 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 3ffecting health in its widest sense and the importance of engaging commnuities in identifying those fartors and developing interventions and activities to address them. cl To improve the planning and delivery of health and social care, particularly amongst those who are or are at risk of suffering from poor health due to social or economic circumstances, by carrying out research, disserninating information in health matters and initiatives and encouraging the participation 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 outcomes- recipricol relationships exist between policy makers, practitioners. researchers and communities and there is increased capacity to co-design and co-produce decisions and services relating to health. Achievements in the year ended 31 March 2024 CDHN delivered over £500.000 in local community investment through our Building the Community Pharmacy Partnership IBCPPI and Elevate programmes. We supported 44 new BCPP initiatives and 21 Elevate mentee organisations through small grants. trainin& mentoring and development support activities to address local health inequalities across Nl. We deepened these new relationships further through mem ber's surveys, additional facilitation and learning opportunities and six informal networking events including ourAGM. Department for Communities IDfCI funding to hire a Community Engagement Officer has helped us to increase our organisational membership numbers by 18Yo. We have seen an increase member's involvement in both networking and policy development opportunites. Northern Ireland Community Development Health Network Ltd Trustees. Report Icontinued) for the year ended 31 March 2024 CDHN launched its new research report on Community Medication Safety, entitled 'Our lives, Our Meds, Our Health, Exploring Medication Safety through a Social Lens,. Commissioned by the Department of Health, to inform the health system's understanding of how people's social and personal circumstances can influence how they take their medications safely. The report's policy recommendations will support the implementation of their 10 year Transforming Medication Safety in Northern Ireland (TMSNII plan. At policy level, CDHN continues to work with other regional VCSE, HSC and DOH colleagues to influence the development of the inclusive cross sectoral, area level, partnership arrangements for the new Integrated Care System IICSI for Nl. We advocated for the Department of health to commission an independent consultant to engage with Voluntary and Community org3nisations to explore how the sector should be supported to participate in the five new Area Integrated Partnership Boards set up to support the planning functions of the ICS. The first three AIPBS will be established by Autumn 2024. In 2023 CDHN participated in a range of representative forums and committees to support community development and population health approaches to health and social wellbeing. , the Equality Coalition, the PHA'S Strengthening Communities for Health Steering Group, and the Regional Social Prescribing Board. 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 2024 the charity had net expenditure of £7,711 {before revaluations} compared to £14,862 in the previous year. Total incoming resources for the year ended 31 March 2024 were £l.(M)6,251 compared with £1,048,747 in the previous year. At 31 March 2024 the charity had bank and cash of £516.137 (2023: £519,195). Pension Scheme Liability CDHN operates a detined contribution pension scheme tor Its employees, administered and managed by The Pensions Trust ITPT). Prior to 2013. CDHN participated in TPT Growth Plan Serie5 3 which guaranteed that a member's money could not f311 beneath the value of their contributions. TPT closed this Series in September 2013 with all members automatically transferring to Growth Plan Series 4. Series 4 is a pure defined 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 required to pay any share of the deficit arising from its participation in Series 3. CDHN is not required to make financial contributions towards Tpfs recovery plan and no members are affected. Northern Ireland Community Development Health Network Ltd Trustees, Report Icontinued) for the year ended 31 March 2024 The most recent estimate of the amount that CDHN would become liable for (under the conditions set out above) was provided at September 2023. for the purposes of FRS102. and amounted to £10,405. A liability has been included in the f inancial statements for this. Reserves Policy The charity's policy is to maintain a level of free reserves which meets the needs of the organisation both at the current time and in the foreseeable future. Free reserves are its total funds excluding restricted funds, designated funds or income funds which can only be released by disposing of fixed 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 £396,487 at 31 March 202412023: £401,820) and £366.878 of these were free reserves. Plans for Future Periods CDHN'S strategic aims are as follows: 11 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 attions leading an active and engaged network with members as a key source of CDHN'S experience and 21 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's lives advocating for and supporting the use of community development to change structures and processes that a re unfair and unjust Reference and Administrative Details Charity Number- CCNI 106078 Charity Number- HMRC: XR72915 Company Number: N1034114 Registered Office- 30A Mill Street, Newry. BT34 IEY Our Advisors.. Auditors Bankers Solicitors AAB Group Accountants Limited Danske Bank Worthington Solicitors Directors and Trustees The Directors of the Charitable Company {the Charity) are its Trustees for the purposes of Charity Law. The Trustees and officers serving during the year and since the year end were as follows.. Northern Ireland Community Development Health Network Ltd Trustees. Report (continued) for the year ended 31 March 2024 Executive Committee Sheelin McKeagney- Chairperson Janet Schofield - Vice Chairperson Michael Crean- Treasurer Carolyn Donnelly Claire Ferris Conor Flanagan Sloan Harper Chief Executive Joanne Vance Structure. Governance arKI Managernent Northern Ireland Community Development and Health Network Ltd is a company limited by guarantee and does not have a share capital. It is governed by a memorandum and articles 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 which they receive a copy of the trustees, handbook. A skills audit is carried out as appropriate and trustees are advised 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 affair5 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 trustees / directors of the company at 31 March 2024, all of whom have been trustees / directors for the whole of the year ended on that date, unless otherwise stated, are listed on the information page. Trustees / directors appointed to the board retire by rotation every three years. Risk Management The directors are in the process of reviewing the major risks which the charity faces and believe that the charity has sufficient resources in the event of adverse conditions. The trustees / directors have also examined other business and operational risks, which the charity faces and confirm that it has established systems to mitigate significant risks. Directors, Responsibilities in relation to the Financial Statements The directors Iwho are also the trustees of the charity for the purposes of company lawl 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 also 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 are required to: Northern Ireland Community Development Health Network Ltd Trustees, Report (continued) for the year ended 31 March 2024 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 disclosed 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 business. The directors / trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial 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 Dlsclosure to our Auditors In so far as the trustees / directors in ofPice 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 is 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. Auditors The auditors, AAB Group Accountants Limited, have indicated their willingness to continue in office, and a resolution concerning their reappointment will be proposed at the Annual General Meeting. By order of the Board Michael Crean Director & Treasurer Date: 12 November 2024 io ## **Northern Ireland Community Development Health Network Ltd Company Number: NI034114** ## **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 2024 which comprises the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and the notes to the accounts, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards including FRS102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the accounts: - give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities; and - have been prepared in accordance with the requirements of the Companies Act 2006. ## **Basis for Opinion** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the accounts_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## **Conclusions relating to going concern** In auditing the financial statements, we have concluded that the Trustees’ 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 conditions that, individually or collectively, may cast significant doubt on the charity’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. 11 ## **Northern Ireland Community Development Health Network Ltd** ## **Independent Auditors' Report Continued** Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of the report. ## **Other information** The other information comprises the information included in the annual report, other that the accounts and our auditor's report thereon. The Trustees are responsible for the other information. Our opinion on the accounts does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. ## **Matters on which we are required to report by exception** In light of the knowledge and understanding of the company and its 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 in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the accounts 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. ## **Responsibilities Trustees** As explained more fully in the Statement of Trustees' Responsibilities, the Trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error. 12 ## **Northern Ireland Community Development Health Network Ltd** ## **Independent Auditors' Report Continued** In preparing the accounts, the Trustees are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. ## **Auditors' responsibilities for the audit of the financial statements** Our objectives are to maintain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but it is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregulaties, including fraud, is detailed below. We obtained an understanding of the legal and regulatory framework applicable to the company through enquiry of management, industry research and the application of cumulative audit knowledge. We identified the following principal laws and regulations relevant to the company – Companies 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 disclosures within the financial statements which may be susceptible to management 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. Our procedures to respond to those risks identified included, but were not limited to: - Enquiry of management, those charged with governance and the entity’s solicitors around actual and potential litigation and claims. - Enquiry of management to identify any instances of non-compliance with laws and regulations. - Reviewing minutes of meetings of those charged with governance. - Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable 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. 13 ## **Northern Ireland Community Development Health Network Ltd** ## **Independent Auditors' Report Continued** A further description of our responsibilities for the audit of the accounts is located on the Financial ReportingCouncil's website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of ourauditors' report. The report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made undee that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in 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 charitable company and its members as a body, for our audit work, for this report, or for the opinion we have formed. **Teresa Campbell (Senior Statutory Auditor)** for and on behalf of **AAB Group Accountants Limited** Chartered Accountants & Statutory Auditors Dromalane Mill The Quays Newry BT35 8QS **Date:** 12 November 2024 14 Northern Ireland Community Development Health Network Ltd Statement of Financial Activities for the year ended 31 March 2024 2024 Total Funds 2023 Total Funds Note Restricted Unrestricted Funds Funds Income from: Charitable Activities Investment Income 1,000.297 5,301 1,005,598 1,047,993 653 653 755 Total Income 1.000.297 5,954 1.006.251 1,048,747 Expenditure on: Charitable Activities 9&10 934,093 79,869 1,013,962 1,063,609 Total Expenditure 934,093 79,869 1,013,962 1,063,609 Net (Expenditure) / Income for the Year 66,204 {73,915) (7,7111 (14,862) Revaluation 2,378 2.378 4,074 Transfer5 (54.385) 54,385 Total Movement In Funds for the Year 11,819 {17,152) (5,333) {10,788) Reconciliation of funds: Fund Balances Brought Forward li 17.790 384,030 401,820 412,608 Fund Balances Carried Fonuard li 29,609 366,878 396.487 401,820 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 18 to 28 form part of these accounts. 15 Northern Ireland Community Development Health Network Ltd Balance Sheet as at 31 March 2024 Notes 2014 2023 Fixed assets Tangible assets 3,808 6,148 Current assets Debtors Cash at bank & in hand 64,905 516.137 581,042 45,683 519,195 564,878 Creditors: amounts falling due within one year {177,958) {156,423) Net current assets 403,084 408,455 Total assets less current liabilities 406,892 414,603 Long term liabilities Provisions (10,405) (12,7831 Net assets 396,487 401,820 The funds of the charity: Restricted funds Unrestricted funds li 29,609 366,878 396,487 17,790 384,030 401,820 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 {FRS1021. The notes on pages 18 to 28 form part of these accounts. The financial statements were approved by the Board and signed on its behalf: Michael Crean Director & Treasurer Date: 12 November 2024 Company Number: N1034114 (Northern Ireland) 16 Northern Ireland Community Development Health Network Ltd Statement of Cash Flows as at 31 March 2024 Note 2024 2023 Cash used in operating activities (3,7111 (20.258) Cash flows from investing artivities Interest income 653 755 Purchase of tangible fixed assets 11,6921 Cash provided by (used in) investing activities 653 {9371 Cash flows from financing activities Cash used in financlng activities Decrease in cash and cash equivalents in the year 13,0581 (21,1951 Cash and cash equivalents 3t the beginning of the year 519,195 540,390 Total cash and cash equivalents at the end of the year 516.137 519.195 17 Northern Ireland Community Development Health Network Ltd Notes to the flnancial statements for the year ended 31 March 2024 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". al Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republit of Ireland {FRS 102} (effective l January 20191 (Charities SORP {FRS 102)}, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006. Northern Ireland Community Development Health Network Ltd rneets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notels). b) Going 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 accounting in preparing the financial statements. c) Fund Accounting Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of restricted funds is set out in the notes to the financial 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 Publtc Safety. the Public Health Agency and the Health and Social Care Board. 18 Northern Ireland Community Development Health Network Ltd Note5 to the financial statements for the year ended 31 March 2024 continued d) Income Earned Income is recognised when the charity has entitlement to it and any pertormance conclitions attached to the item{s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from govemment and other grants, whether capital grants or revenue grants, is recognised when the charity has entitlement to the funds, any performance condition5 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 specified that the income is to be expended in a future period. el Donated services and facilities In accordance with Charities SORP FRS102, the general volunteer time of supporters is not recognised. f) Expenditure and irrecoverable VAT Expenditure is 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 activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed 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 is charged as a cost against the activity for which the expenditure was incurred. gl Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activitie5. Support costs include back office costs, finance, personnel and governance costs which support the programmes and activities. h) Tangible fixed a55ets and depreciation Tangible fixed assets are stated at C05t less depreciation. The carrying values of tangible fixed assets are reviewed for impairment when events or circumstances 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 19 Northern Ireland Community Development Health Network Ltd Notes to the financial statements for the year ended 31 March 2024 continued 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. kl Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from 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. 11 Financial instruments The charity only had financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. m} Pensions The charity operated a defined contribution pension scheme for ltes employees, administered and managed by The Pensions Trust (Trn. Contributions are charged in the statement of financial activitie5 as they become payable in accordance with the rules of the scheme. During the year ended 31 March 2024 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 6% 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 6% contributions. Details of the provision for pension scheme deficit in relation to a capital guarantee scheme participated in by CDHN prior to 2013 is given in Note 7. n) Taxation 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 income and expenditure is applied to charitable purposes only. o) Limited Liability Agreement The Executive Committee, on behalf of the company. have entered into a Limited Liability Agreement with their auditors, dated 16 September 2024. The auditors, liability is limited to an amount which is considered fair and reasonable. This has been disclosed in line with companies legislation. 20 Northern Ireland Community Development Health Network Ltd Notes to the financlal staternents for the year ended 31 March 2024 continued p} Judgements and key sources of estimation uncertainty In the application of the charity's accounting policies, 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 is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 2 Net Income l (Expenditure) for the year 2024 2023 This is stated after charging: Depreciation Auditors, remuneration - Audit fees 2,340 3,882 2,340 3,826 3 Employee information 2024 2023 Wages & salaries Employers NIC Employer pension costs 312,555 30.141 17,875 344,189 34,337 17,325 360,571 395,851 Average monthly number of persons employed by the company during the period.. Staff Numbers: Full time Part Time 2024 2023 12 12 There were no employees receiving remuneration of £60K or more. Pension costs are allocated to activities in proportion to the related staffing 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. 12023.. £NIL}. 21 Northern Ireland Community Development Health Network Ltd Notes to the financlal statements for the year ended 31 March 2024 continued Key management personnel received the following remuneration: 2024 2023 Gross Salary Employers NIC Employers Pension 47,749 5,334 2,865 47,595 5,589 2,856 4 Tangible fixed assets Fixtures, fittings & equipment Total Cost At l April 2023 Additions Disposals At 31 March 2024 67,642 67,642 67,642 67,642 Depreciation At l April 2023 Charge for year On Disposal At 31 March 2024 61,494 2,340 61,494 2,340 63,834 63,834 Net book values At 31 March 2024 At 31 March 2023 3,808 ,148 3,808 5 Debtors: amounts falling due within one year 2024 2023 Grant and other debtors 64,905 45,683 64,905 45,683 6 Credltors: amounts falling due within one year 2024 2023 Accruals Trade and other creditors 3,600 174,358 5,618 150,805 177,958 156,423 22 Northern Ireland Community Development Health Network Ltd Notes to the financial statements for the year ended 31 March 2024 continued 7 Provisions The amount provided for a pension scheme deficit is as follows: 2024 2023 Provision for pension scheme deficit- at l April 2023 Revaluation in year 12,783 {2,378) 16,857 (4,0741 Provision for pension scheme deficit- at 31 March 2024 10,405 12,783 CDHN operates a defined contribution pension scheme for its employees, administered and managed by The Pensions Trust {TPTI. Priorto 2013, CDHN participated in TPT Growth Plan Series 3 which guaranteed that a member's money could not fall beneath the value of their contributions. TPT closed this Series in September 2013 with all members automatically transferring to Growth Plan Series 4. Series 4 is a pure defined 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 required to pay any share of the deficit arising from its participation in Series 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 entlty leaving the plan. The most recent estimate of the amount that CDHN would become liable for {under the conditions set out above) was provided at 30 September 2023, for the purposes of FRS102, and amounted to £10,405. The deficit has been determined by the plan actuary based on various assumptions includir)g: - 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 yields. 23 m V Ln Lno Ln ￿ en th o Ln ￿ M m ￿0(￿ u)￿0 mcno rn￿0 rriv rn￿0 )ONLnmo Ln00￿￿ ri O Oi Qi to oNLnmo Ln00￿￿ 0 ¢31 oi V_ LU a CJ Cs CL CL I )Ao Ln Ln ri o Note £56,548 from the PHA Elevate and PHA Elevate Enhancement projects has been transferred to the CDHN Main Account towards the overheads of the charity and £2,163 has been transferred to the Self Care project to fund the deficit. 31 Northern Ireland Community Development Health Network Ltd Appendix 2 DOH Core Grant Income & Expenditure Account for the year ended 31 March 2024 Restricted Funds 2024 Restricted Funds 2023 Income from charltable activities DOH Core Grant 17,558 35,114 Total income from charitable activities 17,558 35,114 Expendlture on charitable activities Activities undertaken directl Wages & salaries 17,558 17,558 13,168 13,168 ort costs Wages & salaries 21,946 21,946 Total expenditure on charitable activities 17.558 35,114 Net income for the year 32 Northern Ireland Community Development Health Network Ltd Appendix 3 Public Health Agency Elevate Programme Income & Expenditure Account for the year ended 31 March 2024 Restricted Funds 2024 Restricted Funds 2023 Income from charitable activities Public Health Agency 293,367 284,795 Total income from Charitable a¢tDvities 293,367 284,795 Expenditure on charitable activities Activities undertaken directl Grant Distri bution Salaries & Wages Staff & Volunteer Travel Subscriptions Refreshments & Hospitality Telephone Promotional Material Professional Fees Consultancy Fees Room Hire 134.000 89,789 6,025 390 2,975 130,000 119,323 5,776 1,650 2.974 97 1,540 390 300 4,233 1,796 239.898 15,428 1,231 278,019 ort costs Recruitment Costs Repairs & Renewals Printing & Stationery IT Support General Expense5 582 180 115 6.384 97 6,776 35 304 921 Total expenditure on charitable activities 240.819 284,795 Net income for the year 52,548 Transfer to unrestricted funds {52,548) Total movement in funds for the year 33 Northern Ireland Community Development Health Network Ltd Appendix 4 Public Health Agency Elevate Enhancement Programme Income & Expenditure Account for the year ended 31 March 2024 Restricted Funds 2024 Restricted Funds 2023 Income from charltable activities Public Health Agency 17.235 19,000 Total income from charitable activities 17,235 19.000 Expendlture on charitable activities Activities undertaken directl Salaries & Wages 17,235 15,000 17.235 15.000 Total expenditure on charitable artivities 17,235 15,000 Net income for the year 4,000 Transfer to unrestricted funds {4,000) Total movement in funds for the year (4,000) 4,000 34 Northern Ireland Community Development Health Network Ltd Appendix 5 DOH / SPPG Income & Expenditure Account for the year ended 31 March 2024 Restricted Funds 2024 Restricted Funds 2023 Income from charltable actlvlties DOH / SPPG Total income from charitable activities 621,600 621,600 622,100 622,100 Expenditure on charitable artivities Activities undertaken directl Salaries & wages Staff travel Conference expenses Trai ning costs Membership & subscriptions Grant distribution Telephone Printing, postage & publications Room hire Refreshments & hospitality Consultancy fees Advertising & promotional costs 153,188 2,612 987 200 2,652 421,600 879 550 185 439 17,390 250 600,932 163,120 2,694 371 3,428 5,629 423,100 471 405 2,113 3,040 604,371 ort cos Rent Heat & light Cleaning Repairs & maintenance Insurance Printing, postage & stationery General expenses ITsupport Bank interest & charges 3,825 372 75 54 4,456 1,797 332 5,851 23 16,786 7,649 464 435 293 4,138 2,135 545 2,070 17,729 Governance costs Audit fees 3,882 3,882 Total expenditure on charitable activities 621,601 622,100 Net income for the year 35 Northern Ireland Community Development Health Network Ltd Appendix 6 Self Care for Minor Ailments Programrne Income & Expenditure Account for the year ended 31 March 2024 Restrlcted Funds 2024 Restricted Funds 2023 Income from charitable activities Health & Social Care Board 49,235 Total income from charitable activities 49.235 Expenditure on charltable artivlties Activities undertaken directl Wages & salaries Staff Travel Membership Fees Refreshments & Hospitality Subscriptions Promotional Material Publications Room Hire Consultancy Fees 42,728 2,774 171 578 144 538 275 850 200 300 2,163 357 2,195 48,947 rt cost Stationery General Expenses 265 Total expenditure on charitable artivities 2,163 49.235 Net income for the year {2,163) Transfer to unrestricted funds 2,163 Total movement in funds for the year 36 Northern Ireland Community Development Health Network Ltd Appendix 7 Inspiring Impact Income & Expenditure Account for the yearended 31 March 2024 Restricted Funds 2024 Restricted Funds 2023 Income from charitable activities NPC - New Philanthropy Total income from charitable activities Expendlture on charitable activities Total expenditure on charitable activities Net income for the year Transfer to unrestricted funds 116,1331 Total movement in funds for the year 116,133) 37 Northern Ireland Community Development Health Network Ltd Appendix 8 Rank Foundation Programme Income & Expenditure Account for the year ended 31 March 2024 Restrlrted Funds 2024 Restricted Funds 2023 Incorne from charitable activities Rank Foundation 29,615 34,000 Total Income from charitable activitles 29.615 34,000 Expenditure on charltable activities Activities undertaken directl Salaries & Wages Staff Travel Consultancy Fees 26.863 1,124 18,548 662 1,000 20,210 27,987 Total expendlture on charitable activities 27,987 20,210 Net income for the year 1,628 13.790 38 Northern Ireland Community Development Heafth Network Ltd Appendix 9 Dormant Accounts Fund Nl Income & Expenditure Account for the year ended 31 March 2024 Restricted Funds 2024 Income from charitable actlvities Grant Income 8,313 Total income from charitable activitles 13 Expenditure on charitable activities ort Costs IT support 6,731 6,731 Total expenditure on charitable artivities 6.731 Net income for the year 1,581 39 Northern Ireland Community Development Health Network Ltd Appendix 10 St Stephen's Green Trust Income & Expenditure Account for the year ended 31 March 2024 Restricted Funds 2024 Income from charitable activlties Grant Income 12,610 Total income from charitable activities 12.610 Expenditure on charitable activlties Total expenditure on charitable artivities Net income for the year 12.610