Northern Ireland Communlty Development Health Network Ltd Statement of Financial Actlvitles for the year ended 31 March 2025 2025 Total Funds 2024 Total Funds Note Restrlrted Unrestrlcted Funds Funds Income from: Charitable Activities Investment Income 1,011,893 15.220 1.027,113 1,005,598 794 794 6S3 Total Income 1,011,893 16,014 1.027.907 1,006,251 Expendlture on: Charitable Activities 9&10 939,893 64.208 1,004,101 1,013,962 Total Expenditure 939,893 64,208 1,004,101 1,013,962 Net Income l Expendlture for the Year 72,000 148,194) 23,806 (7.711) Revaluation (994) 1994) 2,378 Transfers (62,889) 62,889 Total Movement in Funds for the Year ,iii 13,701 22,812 (5,333) Reconclllatlon ol fund5: Fund Balances 8rou8ht Forward li 29,609 366,878 396.487 401.820 Fund Balances Carried Forward li 38,720 380,579 419,299 396,487 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 19 to 29 form part of these accounts. 16
Northern Ireland Communlty Development Health Network Ltd Balance Sheet as at 31 March 2025 Notes 2025 2024 Flxed assets Tangible assets 2,116 3,808 Current assets Debtors Cash at bank & in hand 110,298 491,646 601,944 64,905 516,137 581,042 Creditors: amounts falling due wlthln one year {173,362) (177,9581 Net current assets 428,582 403,084 Total assets le current Ilabilities 430,698 406,892 Long term Ilabllltles Provisions 111.3991 110,405) Net assets 419,299 396,487 The funds of the charlty: Restricted funds Unrestricted funds 11 38.720 380,579 419,299 29,609 366,878 396,487 These financial statements have been prepared in accordance with the special provislons relating to small companies within Part 15 of the Companles Act 2006 and Charities SORP IFRS1021. The notes on pages 19 to 29 form part of these accounts. The financlal statements were approved by the Board and signed on its behalf: Michael Crean Director & Treasurer Date: 561ql*5 Company Number: N10341141Northern Ireland) 17
Northem Ireland Community Development Health Network Ltd Statement of Cash Flows as at 31 March 2025 Note 2025 2024 Cash used in operating actlvltles 13 {25,285> (3,711) Cash flows from Investing activities Interest Income 794 653 Cash provlded by (used In) Investln8 artlvltles 794 653 Cash flows from financlng artivities Cash used In flnanclng artlvltles Decrease in cash and cash equlvalents In the year 124,491) 13,0581 Cash and cash equivalents at the beginning of the year 516,137 519,195 Total cash and cash equlvalents at the end of the year 491,646 516,137 18
Northern Ireland Communlty Development Health Network Ltd Notes to the financlal statements lor the year ended 31 March 2025 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) Basls of preparatlon The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparlng thelr accounts In accordance wlth the Financial Reporting Standard appllcable In the UK and Republic of Ireland {FRS 102) (effective l January 2019) - (Charities SORP (FRS 1021). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS1021 and the Companies Act 2006. Northern Ireland Communlty Development Health Network Ltd meets the deflnltlon of a public beneflt entity under FRS 102. Assets and Ilabllitles are initially recognised at hlstorical cost or transaction value unless otherwise stated in the relevant accounting policy note{s). b) Golng Concem 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 basls of accounting In preparlng the financial statements. ¢) Fund Accountln Unrestricted lunds are funds whlch are avallable for use at the dlscretlon of the trustee5 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 c05t of ralsing 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, Restrlcted funds may only be transferred to unrestricted or desi8nated funds once the criterla for restrSction have been discharged or no longer apply. The main funders of Northern Ireland Community Development and Health Network Ltd are the Public Health Agency and the Health and Soclal Care Board. 19
Northem Ireland Communlty Development Health Network Ltd Notes to the financlal staternents for the year ended 31 March 2025 contlnued d) Income Earned income Is recognised when the charlty has entitlement to it and any performance conditions 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 government and other grants, whether capital grants or revenue grants, is recognised when the charity has entitlement 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 specified that the income is to be expended in a future period. e) Donated services and facllltles In accordance with Charities SORP FRS102. the general volunteer time of supporters is not recognlsed. Expenditure and Irrecoverable VAT Expenditure is recognised once there Is a legal or constructive obllgation to make a payment to third party, it 15 probably that the settlement will be required and the amount of the obligation can be measured reliablv. Expendlture on charitable actlvities comprises those costs Incurred by the charlty 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 dlrectly, others are apportloned on an approprlate basls. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 8) Allocatlon of support costs Support costs are those funttlons that assist the work of the charlty but do not directly undertake charltable actlvlties. Support Costs Include back office costs, finance, personnel and governance CDSts which support the programmes and activltles. 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 circumstances indicate the carrylng 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 20
Northem Ireland Communlty Development Health Network Ltd Notes to the flnancial statements for the year ended 31 March 2025 contlnued i) Debtors Trade and other debtors are recognised at the settlement amount due after any trade dlscount offered. Prepayments are valued at the amount prepaid after taking account of any trade dlscounts due. J) Cash and bank and In hand Cash at bank and in hand includes cash and short term current accounts. k) Credltors 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 thlrd party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognlsed at their settlement amount after allowing for any trade dlscounts due. l) Flnanclal Instruments The charity only had financial assets and financlal liabilities of a kind that qualify as basic financial Snstruments. Baslc financlal Instruments are Inltlally recognlsed at transactlon value and subsequently measured at their settlement value. m} Pens5ons The charlty operated a defined contribution penslon scheme for ltes employees, administered and managed by The Penslons Trust ITPT). Contributions 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 2025 the charity contributed to the personal pension scherne of 9 members of staff, There was no penslon provlslon for any other members of staff. In relatlon to the 9 members of staff in receipt of pension investment, the company contributes 6% of salary on the basls that each staff member contributed a mlnimum of 6% of thelr salary. The penslons 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 scherne deficit in relation to a capital guarantee scheme partlclpated In by COHN prlor to 2013 Is glven In Note 7. n) Taxatlon The company is a registered charity and the charitable tax exernptions are therefore being claimed to the extent that income and l or gains are applicable and applied to charltable purposes only. These exemptions will remain in place as long as income and expenditure 15 applied to charitable purposes only. o) Llmited Llablllty Agreement The Executive Committee, on behalf of the company, have entered into a Llmited Liability Agreement with their auditors, dated 5 August 2025. The auditors, liability is limited to an amount which is considered fair and reasonable. This has been disclosed in line with companies legislation. 21
Northern Ireland Communlty Development Health Network Ltd Notes to the financial statements for the year ended 31 March 2025 continued p) Judgements and key sources of estimatlon uncertainty In the application of the charity's accounting policies. the trustees are required to make Judgements, estlmates and assumptions about the carrying amount of assets and liabllitles 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 mav differ from these estimates. The estimates and underlying assurnptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revlslon affects only that perlod, or In the perlod of the revision and future periods where the revision affects both current and future periods. 2 Net Income / (Expendlture) for the year 2025 2024 Thls Is stated after charglng: Depreciation Auditors, remuneration - Audit fees 1,692 4,020 2,340 3,882 3 Employee Informatlon 2025 2024 Wages & salaries Employers NIC Employer pension costs 298,375 29,135 17,085 312,555 30,141 17.875 344,595 360,571 Average monthly number of persons employed by the company during the period: Staff Number5: Full tirne Part Time 2025 2024 li 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 (2024: £NIL}. The charity operates a defined contributlon penslon scheme for Its employees. During the year ended 31 March 2025 the company contributed £17,085 (2024: £17,875) to the scheme. At 31 March 2025 the amount owed to this scheme was £5,690 {2024: £5,276). 22
Northern Ireland Community Development Health Network Ltd Notes to the financial statements for the year ended 31 March 2025 continued Key management personnel received the following remuneration: 2025 2024 Gross Salary Employers NIC Employers Pension 49,572 5,586 2.974 47,749 5,334 2.865 4 Tan8lble fixed assets Flxtures. flttlngs & equipment Total At l April 2024 Additions Disposals At 31 March 2025 67,642 67,642 67,642 67,642 Depreclatlon At l April 2024 Char8e for year On Disposal At 31 March 2025 63,834 1,692 63,834 1,692 65,526 65,526 Net book values At 31 March 2025 At 31 March 2024 2.116 2,116 5 Debtors: amounts falllng due wlthin one year 2025 2024 Grant and other debtors 110,298 64,905 110,298 64,905 6 Creditors: amounts falling due wlthln one year 2025 2024 Accruals Trade and other creditors 15,600 157,762 3,600 174,358 173,362 177,958 23
Northern Ireland Communlty Development Health Network Ltd Notes to the financial statements for the year ended 31 March 2025 continued 7 Provisions The amount provided for a pension scheme deficit is as follows: 2025 2024 Provision for pension scheme deficit- at l April 2024 Revaluation in year 10,405 994 12.783 12,378} Provision for pension scherne deficit- at 31 March 2025 11,399 10,405 CDHN operates a defined contrlbutlon pension scheme for Its employees, administered and managed by The Pensions Trust ITPTI. Prior to 2013, CDHN participated in TPT Growth Plan Series 3 which guaranteed that a member's money could not fall beneath the value of their contributlons. TPT closed thls Serles In September 2013 wlth 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 decldes to wlthdraw from the Growth Plan it wlll - by law- be requlred to pay any share of the deficit ari5in8 from Its particlpatlon In Serles 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 respert of any other entity 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 2024. for the purposes of FRS102, and amounted to £11,399. The deflclt has been determined by the plan actuary based on varlous assumptlons includln8: the deficit contributions and employer debts that have been paid over the period; membershlp movements such as transfers out and members takln8 cash at retlrement; changes in assumptions to reflect changed in insurer pricing; and Increases / decreased In gllt ylelds. 24
North•rn Irelind Communlty DeloPMe He•llh Network Ltd Note5 t91 flnahclal statem•nts lor the year •nd¢d 31 March 2025 ¢ontlnued Programm•s Pro4rammes Restrlcitd Urtrestrlded 202$ Tot•1 Pfryrammes Programmes Restrlrted Unrestrlct•d 2024 Tot•1 Income from.. Earned Income DOH Core Grant DOH I SPPG Publlc Health A8enty Rank Foundatlon Dormant Accounts Fund Nl 5t Stephen's Green Trust Dep3rtmtnt of Forel8n Affalrs 15.220 15,220 17,558 587,896 320,747 16,222 33,250 S.301 5,301 17,558 621,600 310,602 29,615 8,313 11610 17,558 587,896 320,747 16,222 33.250 17,558 621,600 310,602 29.615 8,313 12,610 36,220 36,220 1,011,893 5.22 1,027,11 stmÈnt In Barsk Interest 794 794 653 653 794 65 653 Total Incomlnl Resour¢es 11,893 16, 1.027,907 1,000.297 5,954 1,006,2SI 25
Northèm Irtl¥nd CommunSty Development Health Network Ltd Noies 10 the financ1 rtat•m•nts forthe y•ar •nd•d JI M•r¢h 202$ contlnu•d C4st of Ch•rftabl• Atilvltl•s by Fund Type 2025 Tot•1 2024 Totsl R•itrfaed Unrertrfcted Restrlrted Unrestrlct•d Pro8rarnme5 Re5trlrted Programmes Unrestricted 939.893 939.893 64.208 934.093 934.093 79,869 64,208 79,869 io Cojl glCharltibl• A¢tlvltles by Actlvlty Typ Actlvltles Undertaken Dlrertfy Actlvltl Undertaken Dlre¢tly Support Costs Govern•n¢e Costs 2025 Tot•l Support Costs Go¥•rMnce Costi 2024 Total Pro8rrnmes Restricted Programmes Unrestrl¢ted 886.561 40.778 53.332 19.410 939.893 64.208 905,772 65,153 24,439 14,716 3,882 934,093 79,869 4,020 927,339 72,742 4,02 1,004.101 970,92S .Iss l.OlJ.962 26
Northern Ir•land Communlty Dw•lopm¢ni Health Network Ltd Not•$ tofhe flnanclal ststements lorthe year ended 31 Mah 2015 t¢ntlnu•d li Fundi R•itrlrt•d Unrestrfaed Funds Fund$ P•nslon Reseryes 2025 Tot41 At l Aprll 2024 Net income / lexpendlturel for the year Revèluatlors Transfers At 31 March 2025 29,609 72,CQO 366,878 148,1941 396,487 23,806 19941 19941 994 162,8891 38,720 61,895 ,57 419.299 The É54.385 transltrs above are In relailon to surpluses remalning on project5 whlch can be used as è contrlbutlon towards the overheads ol the charity and a transfer to fund a deflclt on a project. During the year £11.399 was desl8oated to pen$loTh feserve$ to cover the potentlal deficlt on the penslon Kheme. Restrlrted Pro8r4rnrn¢ Funds: B•lan¢e at oV04124 In¢omlng Res¢ur¢es Resources ExpeMe5 alance at 311OJ125 DOH Core Grant DOH / SPPG PHA- Needs An3ly51s PHA- Needs Analy515- Enhancernent Self Care Pharmacv Rank Foundation Dormant Account5 Fund Nl St Stephen's Green Trust Oepartrnent ol ForeS8Th Affalrs 17.558 587.896 297.433 23,314 117,5581 1587,8961 1239,0331 118,9681 158,4001 14,3461 15.418 1.581 12,610 16,222 33,250 132,0411 136,6201 17,7771 401 1,789 12,3331 2,5e 36,220 36,220 29.60 11,893 939A93 27
Northern Ireland Communlty Development Health Network Ltd Notes to the financlal Statements for the year ended 31 March 2025 contlnued 12 Analysis of Net Assets Between Funds Restrlrted Unrestrirted Funds Funds Total Funds Tangible fixed assets Cash in bank and in hand Other net current assets / (liabilities) Provision for pension scheme deficit 2,116 2.116 389,630 491.646 232 (63,064) (11,399) (11.3991 102,016 (63,296) Total 8.720 380.579 419,299 Analysis of Net A55ets Between Funds- prevlous year Restrlcted Unrestricted Funds Funds Total Funds Tangible fixed assets Cash in bank and in hand Other net current assets / Iliabilitiesl Provision for pension scheme deficit 3,808 3,808 374,620 516,137 (1,1441 (113,053) (10,405) (10,4051 141,517 (111,908) Total 29,609 366,879 396,487 13 Re¢onclllatlon of net movement In funds to net cash flow from operatlng artlvltles 2025 2024 Net movement In funds Add back depreciation charge Deduct interest income Movement in debtors Movement In credltors 23,806 (7,7111 1,692 2,340 (7941 (6531 (45,393) (19,2221 (4,5961 21,535 Net cash used In operatlng art5vltles 25,285 3,711 14 Contlngent Ilabllltles The company has obligations under standard grant letters of offer to repay amounts received as grants, in the breach of or non compllance with the conditions of the agreements. At present, the directors believe that all grant conditlons have been complied with and that no liabilities exist. 15 Guarantees and other financlal commitments The company has pension scheme liabilities of £11,399 per the most recent valuation of the pension scheme as at Septernber 2024. 16 Related party transactlons There were no related party transactions requiring disclosure in the year ended 31 March 202S 12024: none). 28
Northern Ireland Communlty Development Health Network Ltd Notes to the financlal statements for the year ended 31 March 2025 continued 17 Legal Status of the Charlty The liability of the members is limlted. Every member of the charity undertakes to contribute to the assets of the company in the event of its being wound up while they are members or wlthin one year thereafter for the payment of the debts and liabilities of the company contrarted before they ceased to be members and the costs, charges and expenses of wlnding up and for the adjustment of the rl8hts of the contrlbutors among themselves such amount as may be required, not exceeding £1. 29