BangorAlternatives Limited
(A company Limited by Guarantee, not having share capital)
Unaudited annual report
Year Ended 31 March 2024
Company No: N1603174
Charity No: XT0263341 NIC106266

BangorAlternatives Limited
Year Ended 31 March 2024
Table of Contents
Page
Company Information
Report of the Trustees
24
Report of the Independent Examiner
Statement of Financial Activitie5
Balance Sheet
Notes to the Financial Statements
10-14

Bangor Alternatives Limited
Year Ended 31 March 2024
Company Infomiation
Trustees
The Trustees who served the chartty during the period were as follows:
Ms J Brown
Mr T Winstone
Registered Office
2 Kilcooley Square
Bangor
Down
BT19 1SH
Independent Examiner
HMCI Limited
Chartered Accountants & Registered Auditors
28-30 Old Mountfield Road
Omagh
Co. Tyrone
BT79 7BJ
Registered Charity No.
XT026334
NIC106266
Registered Company No.
N1603174

BangorAlternatives Limited
Year Ended 31 March 2024
Report of the Trustees
The trustees, who are also the directors for the purposes ofcompany law. present their report and the financial
ststements for the year ended 31 March 2024.
Structure, Governance & Management
Governing Document
The organisation is a company limited by guarantee, incorporated on 18th of May 2010. The company was
established under a Memorandum of Association and is governed under its Articles ofAssociation.
Recruitment and Appointment of Management Committee
The directors ofthe company are part ofthe wider rnanagement committee. Not all members of the management
commtttee are directors ofthe company. Underthe requirements ofthe Mernorandum and Articles ofAssociation
the office bearers of the Management Committee are elected to serve for a period of one year. afterwhich they
must be reelected atthe nextAnnual General Meeting.
Risk Management
The Management Committee has conducted a review of the major risks to which the charity is exposed. A risk
register has been established and is updated at least annually. Where appropriate, systems or procedures have
been established to mitigate the risks the charity faces. Signtficant extemal risks to funding have led to the
development of a strategic plan which will allow for the diversification of funding and activities. Internal Gontrol
risks are minimised by the implementation of procedures for authorisation of all transactions and projects. These
procedures are periodically reviewed to ensure that they continue to meet the needs of the charrty.
Organisational Structure
Nl Alternatives Ltd has a Board of up to six members who meet quarterly and are responsible for the strategic
direction and policy of thè Gharity. At present the Board has six members from a variety of professional
backgrounds relevant to the work ofthe charity. The Secretary also sits on the Board but has no voting rights.
A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the
Chief Executive, along with the Services, Operations and Finance and Administration Managers. The Chief
Executtve is responsible for ensuring that the charity delivers the seNices specified and that key pèrformance
indicators are met.
Related Parties
The company acts as an umbrella body for eight local-based restorative justice organisations, and these
organisations are represented on the Board.

BangorAJternatives Limited
Year Ended 31 March 2024
Report of the Trustees (continued)
Objectives and Activities
The company's objects and principal activities are to promote a non-violent restorattve community response lo
justice issues. Bangor Altematives will identify needs, often in partnership with local communitiès and other
voluntary and statutory bodies, relating to safety and conflict within communities, and will attempt to heal
relationships in a restorative way. At the same time, it hopes to raise community awareness on the issues
affecting young people and adults who are deemed to be at risk.
The main objectives and acttvtties of the company are..
To organise within the communityto devise non-violent altematives to issues of community juslice.
To help and work with young people in order to resolve the problems affecting their lives.
To direct young people away from destructive and dangerous practices towards healthy and
onstructive activities.
To enable young people to personally rpflect on the potentially damaging consequences of
risky and criminal behaviour.
To address areas of weakness and failure within the formal criminal justice system
To heal relationships within the community and to promote better relationships be￿een the
community and statutory agencies.
To work towards a sustainable model of delivery for as much of the company's services as possible.
Principal Funding Sources
The principal funding sources for the company are the Department for Communities (DFC). the Ireland Housing
Executive, The Communities in Transition Programme, and the British Shared Prosperity Fund. As a result of
increasing constraints on govemment expenditure, as well as expansion of its base, the charity has to seek
funding from a much broader group of agencies. The involvement of the charity with a governrnent-sanctioned
'Round Table, grouping of statutory agencies interested in issues of community justice is proving particularly
useful in identifying possible opportunities for a much wider and strategically orientated range of ftjnding for the
future. There is a government-approved Protocol in place that promotes better working between the charity as
community-based restorative justicè scheme and ststutory organisations within the formal justice sector.
Services
Mediation, Advocacy and Community Support:
The MACS programme offers mediation, support, Advocacy and positive interventions to local tenanls involved in
neighbourhood or community disputes.

BangorAlternatives Limited
Year Ended 31 March 2024
Report of the Trustee5 (continued)
Neighbourhood Renewaucommunity Development:
Alternattves is strategically placed to address issues of Gommunity safety and renewing Communities through
the following strands of work..
Intensive Youth and Family support with young people involved in anti-social behaviour.
Prevention work with groups of young people involved in anti-social behaviour.
Delivery ofcultural awareness programmes.
Sessions delivered in local schools
Parent Support
Victim Support
Development and delivery of crime prevention sessions
Conflict transformation work- bonfire- interface and removal of paramilitary murals.
Development of volunteer programme within communty
Promotion and facilitation of medialion.
start Programme:
start Programme is an employability and personal development programme for young people aged 16 to 24
years old who need employment, training or education in partnership with Include Youth and funded by British
Shared Prosperity Fund.
SAFE Programrne:
SAFE is an initiative facilitated by Bangor AlternatNes (lead partner) alongside Rathgill Community Association,
as a key delivery and engagement partner. This programme is funded by the Executive Office as part of the
Community Safety strand of the Communities in Transition Project.
The SAFE programme will involve bringing residents together to discuss community safety issues and identify
community lead resolutions. This programmewill includethe establishmentof a'communtty Engagement Forum,
who will consist of residents from Kilcooley, Rathgill and neighbouring areas. The Forum will be involved with
co-designing educationlawareness raising events. information and learning visits and local relationship building.
The aim of the projèct is to create safer communities for everyone.
STARS Programme:
Community Restorative Justice Ireland and Northern Ireland Altematives are delivering the STARS - Striving To
Achieving a Restorative Society programme. CRJI has taken the lead in this with NIA being a partner. NIA will
work with 4 of the designated key areas - Shankill, East Belfast, Bangor and Carri¢kferguslLarne, with CRJI
working with the other 4.
CRJI and Alternatives provide an opportunity to establish a presence throughoutthe eight areas, training and
nurturing a new cohort of communty leaders to support the work provided through restorative justice practices.

BangorAlternatives Limited
Year Ended 31 March 2024
Report of the Trustees (continued)
The focus of the programme is to identify key individuals across the designated areas130 in each) who are
interested in receiving restorative training and support to ultimately help embed restorative approaches in each
community.
This will hopefully lead to the outcomes detailed below=
Increased understsnding of the difference belween restorative justice and restorative practice..
Increased understanding of the benefits of restorative methodologies and knowledge of how restorative
practices have been used to improve outcomes for indtviduals. families and communtties both in Nl and
more widely;
Increased interest in using and adopting restorative approaches to service delivery in CIT areas., and
Increased advocaw for the adoption of restorative approaches in each CIT area.
DARE Pro
ramme:
DARE is an initiative facilitated by Northern Ireland Alternatives and 'Bangor Yes, (Extern). This programme is
funded bythe Executive offi￿ as part of the Children and Young People strand of the Communities in Transition
Project.
The programme engages with Primary School aged children from the Rathgill and Kilcooley area around their
personal and social development and supports the children and theirfamilies to improve educational attainment.
This programme also engagès with Post Primary School aged children from the CIT area. The programme aims
to raise aspirations for participants and support them to achieve goals bespoke to each young person.
DARE Programme has implemented a Youth Key Stakeholders Forum, as well as facilitsling several events and
campaigns designed to help young people and parents access services and support.
Financial Review
This year Bangor Altematives continued to work through our programmes including Neighbourhood Renewal,
MACS, Communities in Transition, and the Start Programme.

Bangor Alternatives Limited
Year Ended 31 March 2024
Report of the Trustees (continued}
Dire¢tors' Responsibilities
Company law requires the directors to prepare financial statements for each financial period which give a true
and fair view of the state of the affairs of the Charitable company and of its financial posstion at the end of that
period. In preparing these financial statements, the directors are required to..
select suitable accounting policies and apply them consistently.,
makejudgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed subject to any departures disclosed
and explained in the financial statements., and
prepare the financial statements on the going ¢on¢em basis unless it is inappropriate to presume that
the Company will continue in business.
The Directors have overall responsibility for ensuring that the Charity has an appropriate system of controls,
financial and otherwise. They are also responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Companies A¢t 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 Disclosure of Information to Examiner
So far as each of the Directors in office at the date of approval of these financial statements are aware-.
There is no relevant information ofwhich the examiner are unaware: and
They have taken all the steps they ought to have taken as Directors in order to make themselves
aware of any relevant information and to estsblish that the examiner are aware of that information.
Examiner
In accordance with Article 382 of the Companies Act 2006, a resolution proposing that HMCI Limited be
appointed as independent examiner of the company will be put to the Annual General Meeting.
Registered office
2 Kilcooley Sqliare
Bangor
Down
BT19 1SH
Signed by order of the trustees
Tom Winstone
Secretsry
Date-. 1211212024

BangorAlternatives Limited
Year Ended 31 March 2024
Independent Examiner's ReportTo The Members of BangorAlternatives Limited
We report on the accounts of the company for the year ended 31 March 2024 which are set out on pages 8 to 14.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As the charity trustees (and also the directors of the company for the purposes of company law) you are
responsible forthe preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied ourselves that the charity is not subject to audit under Company law. and is eligible for
independent examination, it is our responsibility lo..
•examine the accounts under section 65 of the Charities Act:
•follow the procedures laid down in the general Directions given by the Chartty
Commission for Northern Ireland under section 65191(bl of Ihe Charities Act- and
•State whether particular matters have come to our attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
We have examined your charity accounts as required under section 65 of the Charities Act and our examination
was Carried out in accordan￿ with the general Directions given by the Charity Commission for Northern Ireland
undersection 6519)Ib) ofthe Charities Act. The examination included a review of the accounting records kept by
the charity and a Gomparison of the accounls presented with those records. It also included consideration ofany
unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees conceming
any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006-
2. That the accounts do not accord with those accounting records-
3. That the accounts do not comply with the accounting requirements of section 396 of the companies
Act 2006 and with the methods and principles of the Charities Statement of recommended Practi
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland-
4. That there 15 further information needed for a proper understanding ofthe accounts to be reached.
INDEPENDENT EXAMINER'S STATEMENT
I can confirm that l am qualified to undertake the examination because l am a registered member of Chartered
Accountsnts Ireland which is one of the listed bodies.
I have completed my examination and have no concems in respect of the matters11) to14) listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland. I have found no matters
that require drawing to your attention.
Mr Rodney Hamill Bso FCA
HMCI Limited TIA Hamill Mcllwaine
28-30 Old Mounffield Road
Omagh
BT79 7BJ
Date: 1211212024

BangorAlternatives Limited
Year Ended 31 March 2024
Statement of Financial Activities
(incorporating an income and expenditure account)
Total
Funds
2024
Total Funds
2023
Unrestricted
Restricted
Notes
Income and endowments from:
Donations and legacies
Total Income and endowments
26,547
26,547
17,977
26,547
26,547
17.977
Expenditure on:
Charitable Activities
126,055)
126,055
(26,0551
{17,631)
Total Expenditure
(17,631)
Net income l (expenditure) for
the year
Transfers be￿een funds
492
492
346
Net movement in funds
10
492
492
346
Reconciliation of funds:
Total funds brought fotward
Total Funds Carried Forward
4.143
4,143
(3,290)
12,798)
853
1,345
507
853
All income derives from continuing activities, therefore no statement of recogniséd gains or losses is given.
The notes on pages 10 to 14 forrn part of these financial statements.

BangorAlternatives Limited
Year Ended 31 March 2024
Balance Sheet
as at 31 March 2024
Note
2024
2023
Fixed Assets
Tangible assets
Current Assets
Cash at bank and in hand
1,745
1,745
3,925
3,925
Creditors.. amounts falling due within one
year
NET CURRENT ASSETS
1400)
(3,072)
1,345
(8531
NET ASSETS
1.345
853
Represented by..
Unrestricted Funds
11
4,143
12,798>
1,345
4,143
(3.290)
(853)
RestriGted Fund
Forthe year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for..
(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the
Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the company as
at the end of each financial year and of its profit or loss for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the
Companies Act 2006 relating to financial statements, so far as applicable to the company.
These financial statements were approved by the members ofthe committee and authorised for issue on the
12th December 2024 and are signed on their behalf by-.
Tom Winstone
Secretary
Company Registration Number.. N1603174
Charity Registration Number- XT026334 1 NIC106266
The notes on pages 10 to 14 form part ofthese financial statements.

Bangor Alternatives Limited
Year Ended 31 March 2024
Notes to the Financial Statements
1 COMPANY INFORMATION
Bangor Alternatives Limited is an incorporated charity registered in Northern Ireland, with its offices located at, 2
Kilcooley Square, Bangor, Down, BT19 1SH.
2 ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation in
the preparation of the financial slatements are as follows=
a) Basis of preparation
The financial statements have been prepared in accordance with AGcounting 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 {FRS 102) (effective 1 January 2015)-
(Charities SORP IFRS 102), and Ihe Companies Act 2006.
b)Preparation of the accounts on a going conGern basis
Due to the level of reserves in place the trustees assess that the charity is a going concem.
c}Fund Accounting
General funds are unrestricted fvnds which are availablè 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.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes.
General funds may be transferred to designated funds where Trustees wish to use these funds for a specific
purpose. Such funds may be transferred back to general funds once the criteria for the designation have been
met or are no longer applicable.
Restricted funds are funds which are to be used in accordance with specffic restrictions imposed by donors or
which have been raised by the Charity for particular purposes. The cost of raising and administertng such
funds are charged against the speGffic fund. The aim and use of restricted funds is set oul in the notes to the
financial statements. Restricted funds may only be transferred to general or designated funds once thè criteria
for restrtction have been discharged or no longer apply.
d) Income Recognition Policies
Items of income are reoognised and included in the accounts when all of the following criteria are met=
The charity has entitlement to the funds.,
any performance conditions attached to the item of income has been met or are fully within the control of
the charity.
there is sufficient certainty that receipt of the income is considered probable: and
the amount can be measured reliably.
e} Donated services and facilities
In ac¢ordance with the Charities SORP 2015 (FRS 102), the general volunteer time of supporters is not
recognised.
f) Interest Receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the
charity- this is normally upon notffication of the interest paid or payable by the Bank.
10

Bangor Altematives Limited
Year Ended 31 March 2024
Notes to the Financial Statements {continued)
2 ACCOUNTING POLICIES (continued)
g) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third paty, it is
probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure
is classified under the following activity hèadings:
Expenditure on charitable activities includes the promotion and development of music and activities
undertaken to further the purposes ofthe charity and their associated support costs.
h}Cash at bank and in hand
Cash at bank and cash in hand includes Gash and short terTn highly liquid investments with a short maturity of
three months or less from the date of acquisition or opening the deposit or similar account.
il Allocation of support costs
Support costs are those functions that assist the work ofthe chartty but do not directly undertake charitable
activities. Support costs include back office costs. finance. personnel, payroll and govemance costs which
support the Charity's programmes and activities. These costs have been allocated to expenditure on charitable
activities.
jITangible Fixed Assets
Individual fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on
a straight line basis as follows=
Asset Category:
Annual Rate
Fixtures & Flttings
25%
Straight Line
The carrying values of tangible fixed assets are reviewed for impairment when events or circumstances
indicate the carrying value may not be recoverable.
k} 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 discount due.
l} 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 Iheir settlement
amounl after allowing for any trade discounts due.
ml Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic finanGial instruments are initially recognised at transaction value and subsequently measured at their
settlementvalue with the exception of bank loans which are subsequently measured at the carrying value plus
accrued interest less repayments. The financing charge to expenditure is at a constsnt rate calculated using the
effective interest method.
n)Taxation
The company is a registered charity and the charitable tax exemptions are therefore being claimed to the extent
that income andlor gains are applicable and applied to charitable purposes only. These exemptions will remain in
place as long as income and expenditure is applied to charitsble purposes only.

BangorAlternatives Limited
Year Ended 31 March 2024
Notes to the Financial Statements (continued)
3 Income from Donations and Legacies
Unrestricted
Restricted
2024
2023
Nl Altematives
RHACCS
26,147
400
,547
26,147
400
,54
17,977
17.
4 Costs ot Charitable Activities by Fund Type
Unrestricted
Restricted
Total
funds
2024
Total
funds
2023
Charitsble activities
26,055
26,055
17.631
26.
5 Results forthe year
The results for the year has been arrived at after
charging the following:
2024
2023
Depreciation
1.863
12

Bangor Altèrnatives Limited
Year Ended 31 March 2024
Notes to the Financial Statements (continued)
6 Analysis of staff costs:
No salaries orwages have been paid to employees, including thè members ofthe committee. during the period.
7 Related Party Transactions
During the period Bangor Alternatives Ltd entered into transactions with Northern Ireland Altematives Ltd, a
related paty. Amounts due to Nl Altematives Limited at the stsrt of the year had been forgiven and recognised in
the Income and Expenditure by reducing the current year Program Costs. At the Balance sheet date the balance
owed was £Nil {2023: £2,672).
None of the trustees receive remuneration or olher benefit from their work with the charity.
8Tangible Fixed Assets
Fixtures
& ftttings
Total
As at 1 April 2023
Additions
7,450
7,450
7,450
7,450
Depreciation
As at 1 April 2023
Charge for the year
7,450
7,450
7,450
7,450
Net Book Value
As at 31 March 2024
As at 31 March 2023
9 Creditors: amounts falling due within one year
2024
2023
Related paty creditor
Accrual
2,672
400
3,07
400
400
10 Analysis of movements in fund5
Opening balance
Incoming
resources
Resources
expended
Transfer Total funds at
between
31 March
funds
2024
General fund
Restricted fund
4,143
(3,2901
85
4,143
(2,7981
45
26,547
,547
{26,055)
55
13

Bangor Afternatives Limited
Year Ended 31 March 2024
Notes to the Financial Statements (continued)
11 Analysis of net assets between funds
Tangible
Fixed
Assets
Net Current
Assets
Total
Unrestricted Income Funds
Restricted Funds
Total
4,143
2,798
1,345
4,143
2,798
1,345
14

Bangor Alternatives Limited
Year Ended 31 March 2024
Management Information
The following pages do not form part of the statutory financial statements
which are the subject of the independent examiner's Teport on page 7.
15

Bangor Alternatives Limitsd
Year Ended 31 March 2024
Detailed Statement of Financial Activities
INCOMING RESOURCES
2024
2023
Nl Alternatives
RHACCS
Total Income
26,147
400
26,547
17,977
17,977
EXPENDrruRE
CHARITABLE
ACTIVITES
Accountancy
Programme costs"
Depreciation
Bank Fees
TOTAL EXPENDrruRE
400
15,252
1,863
116
17,631
26,010
45
26,055
NET INCOMING RESOURCES
FOR THE YEAR
492
346
"Programme costs have been adjusted for the removal of a related party balance of£2.672 in the year.
16