BangorAlternatFves Limited (A company Limited by Guarantee, not having share capital) Unaudited annual report Year Ended 31 March 2025 Company No: N1603174 Charity No: XT0263341 NIC106266 BangorAlternatives Limited Year Ended 31 March 2025 Table of Contents Page Company Information Report of the Trustees Report of the Independent Examiner Statement of Financial Activities Balance Sheet Notes lo the Financial Statements 10-14 Bangor Alternatives Limited Year Ended 31 March 2025 Company Information Trustees & Directors The Trustees who served the charily during the period were as follows: Mrs Joanie Brown Mr Tom Winstone rhe Directors who served the charity during the period were as follows.. Rev Dr Gary Mason (appointed 1 Dec 2025) Mr Tom Winstone Mrs Joanie Brown (resigned 1 Dec 2025) 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 Bangor Alternatives Limited Year Ended 31 March 2025 Report of the Trustees The trustees, who are also the directors for the purposes of company law, present their report and the financial statements for the year ended 31 March 2025. Structure, Governance & Management Governing Document The organisation is a company limited by guarantee, incorporated on 18th of May 2010. The company wa5 eslablished under a Memorandum of Association and is governed under its Articles ofAssociation. Recruitmentand Appointment of Managementcommittee The directors oflhe company are part of the wider management committee. Not all members of the management committee are directors oflhe company. Under the requirements of the Memorandum and Articles ofAssociation the office bearers of the Management Committee are elected to serve for a period of one year, after which they must be re-elected at the nextAnnual General Meeting. Ris1< 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 Ihe risks the charity faces. Significant external risks to funding have led to the development of a stralegic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all Iransactions and projects. These procedures are periodically reviewed to ensure that they continue to meet Ihe needs of the charity. Organisational Structure Nl Alternalives Ltd has a Board of up to six members who meet quarterly and are responsible for the strategic direction and policy of the charity. At present the Board has six members from a variety of professional backgrounds relevant to the work of the Gharity. The Secretary also sits on the Board bul has no voting rights. A scheme of delegation is in place and day to day responsibility for the provision of Ihe services rest with the Chief Executive. along with the Services, Operations and Finance and Administration Managers. The Chief Executive is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. Related Parties The company acts as an umbrella body for eight local-based restorative justice organisations, and Ihese organisations are represented on the Board. Bangor Alternatlves Limited Year Ended 31 March 2025 Report of the Trustees (continued} Objectives and Activities The company's objects and principal activities are to promote a non-violent restorative community response lo justice issues. Bangor Allernatives will identify needs, often in partnership with local communities and other voluntary and statutory bodies, relating lo 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 activities of the company are= To organise within the community to devise non-violent alternatives to issues of community justice. 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 constructive activities. To enable young people to personally reflect on the potentia51y 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 between the community and slalutory agencies. To work towards a sustainable model of delivery for as much of the company's services as p055ible. Principal Funding Sources The principal funding sources for the company are the Department for Communities (DFC), the Ireland Housing Executive, The Communilies in Transition Programme, and the British Shared Prosperity Fund. As a result of increasing constraints on government 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 government-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 funding for the future. There is a government-approved Protocol in place that promotes better working between the charity as a community-based restorative justice scheme and statutory organisations within the formal juslice seGlor. Servlces Mediation, Advocacy and Community Support.. The MACS programme offers mediation, support, Advocacy and positive interventions to local tenants involved in neighbourhood or community disputes. Bangor Alternatives Limited Year Ended 31 March 2025 Report of the Trustees (continued) Neighbourhood Renewal/Community Development., Alternatives is strategically placed to address issues of community safety and renewing Communities through Ihe 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 of cultural 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 ofvolunteer programme within community Promotion and facilitation of mediation. StartProgramme: Start Programme is an employability and personal development programme for young people aged 16 10 24 years old who need employment, training or education in partnership with Include Youth and funded by British Shared Prosperity Fund. SAFE Programme: SAFE is an initiative facilitated by Bangor Alternatives (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 resolLttions. This programmewill include the establishmentofa'community 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 project is to Greate safer communities for everyone. STARS Programme: Community Restorative Justice Ireland and Northern Ireland Allernalives 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, Easl Belfast, Bangor and CarrickferguslLarne, with CRJI working with the other 4. CRJI and Alternatives provide an opportunity to establish a presence throughoul the eight areas, training and nurturing a new Gohort of community leaders to support the work provided through restorative justice practices. BangorAlternatives Limited Year Ended 31 March 2025 Report of the Trustees (Continued) The focus of the programme is to identify key individuals across the designated areas (30 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 understanding of the difference between restorative justice and restorative practice,. Increased understanding of the benefits of restorative methodologies and knowledge of how restorative practices have been used lo improve outcomes for individuals, families and communities both in Nl and more widely., I ncreased interest in using and adopting restorative approaches to service delivery in CIT areas., and Increased advocacy 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, (Exlernl. This programme is funded by the Executive Office as part ofthe Children and Young People strand ofthe 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 their families to improve educational attainment. This programme also engages with Post Primary School aged children from the CIT area. The programme aims lo 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 facilitating several events and campaigns designed to help young people and parents access services and support. Financial Review This year Bangor Alternatives continued to work through our programmes including Neighbourhood Renewal, MACS, Communities in Transition, and the Start Programme. Bangor Alternatives Limited Year Ended 31 March 2025 Report of the Trustees {continued) Directors, Responsibilities Company law requires the directors to prepare financial statements for each financial period which give a true and fair view of the slate of the affairs of the charitable company and of its financial position at Ihe end of that period. In preparing these financial statements, the directors are required to.. select suitable accounting policies and apply them consislently-, makejudgements and estimates that are reasonable and prudent- stale whether applicable accounting standards have been followed subject to any departure5 disclosed and explained in the financial statements., and prepare the financial statements on Ihe going concern basis unless it is inappropriate to presume that the company will continue in business. The Directors have overall responsibility for ensuring that the charily 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 Act 2006. They are also responsible for safeguarding the assels of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Statementof Disclosure of Information to Examlner So far as each of the Directors in office at the date of approval of Ihese financial statements are aware: There is no relevant information of which 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 informalion and to establish that the examiner are aware of Ihat 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. Date.. 0211212025 Bangor Alternatives Limited Year Ended 31 March 2025 Independent Examiner's Report To The Members of Bangor Alternatives Limited We report on the accounts of the company for the year ended 31 March 2025 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 for the preparation of the accounls in accordance with the requirements of the Companies Act 2006. Having satisfied ourselves that Ihe charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to.. •examine the accounts under section 65 of the Charities Act- •follow the procedure5 laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9llb) of the 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 accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(bl ofthe Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.11 also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. Our role is to state whether any material matters have come to our altention giving us cause lo believe.. 1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006,. 2. That the accounts do nol accord wilh those accounting records., 3. That the accounts do not comply with the accounting requirements of section 396 of the companies Acl 2006 and with the methods and principles of the Charities Statement of recommended Praclice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland., 4. That there is further information needed for a proper understanding oflhe accounts to be reached. INDEPENDENT EXAMINER'S STATEMENT I can confirm Ihal l am qualified to undertake the examination because l am a registered member of Chartered Accountants I reland which is one of the listed bodies. I have completed my examination and have no concerns in respect of the matters11) to (4> listed above and, in connection with following the Directions of the Charity Commission for Northern I reland, I have found no matters that require drawing lo your atlenlion. Mr Rodney Hamill Bsc FCA HMCI Limited TIA Hamill Mcllwaine 28-30 Old Mountfield Road Omagh BT79 7BJ Date.. 0211212025 Bangor Alternatlves Limited Year Ended 31 March 2025 statement of Financial Activlties (incorporating an income and expenditure account) Total Funds 2025 Total Funds 2024 Unrestricted Restricted Notes Income and endowments from: Donations and legacies Total Income and endowments 25,482 25,482 26,547 25,482 25,482 26,547 Expenditure on: Charitable Activities (24,101) {24,101) (26,055} Total Expenditure 24,1011 {24,101 (26,055) Net income I (expenditure) for the year Transfers be￿een funds 1,381 1,381 492 Net movement in funds 10 1,381 1,381 492 Reconciliation of funds: Total funds brought forward Total Funds Carried Forward 4,143 4,143 (2,7981 1,345 2,726 853 1,345 All income derives from continuing activitie5, therefore no statement of recognised gains or losses is given. The notes on page5 10 to 14 form part of these financial statements. BangorAlternatives Limited Year Ended 31 March 2025 Balance Sheet as at 31 March 2025 Note 2025 2024 Fixed Assets Tangible assets Current Assets Cash at bank and in hand 3,126 3,126 1,745 1,745 Creditors- amounts falling due within one year NET CURRENT ASSETS (400) {4001 2,726 1,345 NET ASSETS 2,726 1,345 Represented by.. Unrestricted Funds 11 4,143 (1,417> 2,726 4,143 (2,798) 1,345 Restricted Fund For the year ended 31 March 2025 the company was entitled lo 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 aLtdit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for: lal 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 slatemenls, so far as applicable to the company. These financial statements were approved by the members of the committee and authorised for issue on the 2nd December 2025 and are signed on Iheir behalf by.. Tom Winstone Company Registration Number.. N1603174 Charity Registration Number.. XT026334 1 NIC106266 The notes on pages 10 to 14 form part of these financial statements. Bangor Alternatives Limited Year Ended 31 March 2025 Notes to the Financlal 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 1 SH. 2 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of estimation 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.. Statemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the U K and Republic of Ireland (FRS 102) (effective 1 January 2015) (Charities SORP (FRS 102), and the Companies Act 2006. b) Preparation of the accounts on a going concern basis Due to the level of reserves in place the trustees assess that the charity is a going concern. c) Fund Accounting General funds are unrestricted 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. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. General funds may be transferred to designated fund5 where Trustees wish to use these funds for a specific purpose. Such funds may be transferred back lo 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 specific reslrictions 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 lo the financial statements. Restricted funds may only be transferred to general or designated funds once the criteria for restriction have been discharged or no longer apply. d) Income Recognition Policies Items of income are recognised and included in the accounts when all of the following criteria are met.. The charity has entitlement lo the funds- any performance conditions attached lo the item of income has been met or are fully within the control of the charity. there is sufficient certainty Ihat receipt of the income is considered probable., and the amount can be measured reliably. e} Donated seNices and facilities In accordance with the Charities SORP 2015 IFRS 102), the general volunteer time of supporters is not recognised. fj Interest Receivable Inlerest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity.. this is normally upon notification of the interest paid or payable by Ihe Bank. 10 BangorAlternatives Llmlted Year Ended 31 March 2025 Notes to the Financial Statements (continued) 2 ACCOUNTING POLICIES (continued) gl Expenditure Expenditure is recognised once Ihere is a legal or constructive obligation lo make a payment to a third party, it is probable that settlement will be required and Ihe amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Expenditure on charitable activities includes the promotion and development of music and activities undertaken to further the purposes of the charity and their associated support costs. h)Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid inveslmenls with a short maturity of three months or less from the dale of acquisition or opening the deposit or similar account. il Allocation of support costs Support costs are those functions that assist the work of Ihe charity but do not directly undertake charilable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated lo expenditure on charitable activities. j) Tangible 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 Fixture5 & Fittings 25% Straight Line The carrying values of tangible fixed assets are reviewed for impairment when events or circumstances indicate Ihe 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 al 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 sellle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their setllement amount after allowing for any trade discounts due. m) Financial instruments The charity only has 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 with the exception of bank loans which are subsequently measured at the carrying value plus accrued inlerest less repayments. The financing charge to expenditure is at a constant rate calculated using the effeclive 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 lo charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied to charitable purpose5 only. Bangor Alternatives Limited Year Ended 31 March 2025 Notes to the Financial Statements (contlnued) 3 Income from Donations and Legacies Unrestricted Restricted 2025 2024 Nl Alternatives RHACCS 25,482 25,482 26,147 400 26,5 25,48 25,482 4 Costs of Charitable Activities by Fund Type Unrestricted Restricted Total funds 2025 Total funds 2024 Charitable activities 24,101 24,101 26,055 24,101 24,101 26,055 5 Results for the year The results for the year has been arrived at after charging the following.. 2025 2024 Depreciation 12 BangorAlternatives Limited Year Ended 31 March 2025 Notes to the Financial Statements (continued) 6 Analysis of staff costs: No salaries orwages have been paid to employees, including the members of the committee (see note 6). None of the trustees receive remuneration or other benefit from Iheirwork with the charity. 7 Related Party Transactions During the period Greater Shankill Alternatives Ltd received funds from Northern Ireland Alternatives Ltd, a related party, to fund a range of projects. In addition, the staff who delivered these projects are paid directly by Nl Alternatives. Nl Alternatives also pays for certain administrative costs for the company. 8 Tangible Fixed Assets Fixtures & fittings Total As al 1 April 2024 Additions 7,450 7,450 7,450 7,450 Depreciation As at 1 April 2024 Charge for the year 7,450 7,450 7,450 7,450 Net Book Value As at 31 March 2025 As at 31 March 2024 9 Creditors: amounts falling due within one year 2025 2024 Accrual 400 400 400 10 Analysis of movements in funds Opening balance Incoming resources Resources expended Transfer Total funds at between 31 March funds 2025 General fund Restricted fund 4,143 12,798) 1,345 4,143 {1,417) 25,482 25,482 {24,101> {24, Bangor Alternatives Limited Year Ended 31 March 2025 Notes to the Financial Statèments {contlnuedl 11 Analysis of net assets between funds Tangible Fixed Assets Net Current Assets Total Unrestricted Income Funds Restricted Funds Total 4,143 1,417 2,726 4,143 1,417 2,726 14 BangorAlternatives Limited Year Ended 31 March 2025 Management Information The following pages do not form part of the statutory financial statements which are the subject of the independent examiner's report on page 7. 15 BangorAlternatives Limited Year Ended 31 March 2025 Detailed Statement of Financial Activities INCOMING RESOURCES 2025 2024 N l Allernalives RHACCS Tolal Income 25,482 26,147 400 26,547 25,482 EXPENDITURE CHARITABLE ACTIVITES Programme costs Bank Fees TOTAL EXPENDITURE 24,050 51 24,101 26,010 45 26,055 NET INCOMING RESOURCES FOR THE YEAR 1,381 492 16