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 De￿loPMe￿ 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 financ￿1 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
Pro8r*rnmes 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 Ma￿h 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