CENTRE FOR HEALTH AND WELL BEllYG REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 ( A COMPANY LIMITED BY CUAIi4IYTEE AND NOT HAVING A SHARE CAPITAL) COMPANY REGISTRATION NUMBER NI 071963 REGISTERED CHARITY NUMBER XR 32202 CHARITY REGISTRATION NUMBER NIC 107322 O'HARA SHEARER CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS 547 FALLS ROAD BELFAST BTII 9AB
CENTRE FOR HEALTH AND WELL BEING FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 CONTENTS Page Meinbers and Professional Advisors Trustees Annual Report (inclLiding the Stateinent of Directors Responsibilities in respect of financial statements) Report of the Independent Auditors to the Members, Accounting Policies 8-10 Statement of Financial Activities (incorporatin(F the income and expenditure accoun Balance Sheet 12 Statement of Cash Flows 13 Notes to the Financial Statements 14-19
CENTRE FOR HEALTH AND WELL BEING REPORT OF THE DIRECTORS AND FINANCIAL STATEMEiYr FOR THE YEAR ENDED 31ST MARCH 2023 OFFICERS AND OTHER INFORMATION Directors and Trustees, lJ)train¢ Mills (colhairpen} Bernadette McGlade (Treasurer) Carn-cash Marley (CchairperSOn} KTr Lavety Danielle Dawson (Resigned 30th January 2023) Caollnhin McNulty Raymond Blaney (Appointed 24th April 2023) Hannah Burton (Appointed 24th Apiil 2023) Linda Doherty Riley (Appointed 24th April 2023) Katherine Orr (Appointed ?4th April 2023) Company Secretary Karen Laveity Project Co-ordinator Nigel Mcclure Registered Offiee Unit I 689 Springfield Road Belf&st Co. Antrtin BT12 7FP Auditors O'Hard Shearer Chartered Accountants & Statutory Auditors 547 Falls Road Belfas¢ BTI19AB Banlcers AIB NI J6 University Road B¢lfa8t BT7 IND Company Regrstration Number NJ 071963 Charlty Registration Number XR 32202 Charity Commisslon for Northern Ireland R¢gistratioD Number NIC 107322 Registered ChrIty Name Centre for Health and Well Being Page I
Trustee's Annual Report April 2022 - March 2023 It has been a pleasure to serve anolher year as a Trustee of the Centre For Health and Wellbeing. At the time of writing l am aware that the COVID - 19 inquiry features prominently on the news along with a new varrant that threatens to occupy hospital staff overthe Christmas and New Year period. All a reminder of the pandemic and also that the Centre responded admirably to the needs of our Servi users in the worst of times. I would like to thank our previous Chairperson Thomas Mccullough for hls service to the Centre, Thomas made a valuable contribution to the govemance and direction of travel of the Centre prior to resigning for health reasons on 26th May 2022. As a result of his resignation an Extraordinary General Meeting was held on 21 June 2022 which resulted in the election of the following Honorary Officers: Lorraine Mills - Co Chairperson. Cara Cash-marley - Co Chairperson. Bemie McGlade - Treasurer and Karen Laverty - Secretary l am dellghted to report that during the year (March 2023) we welcomed four new Trustees, Raymond Blaney: Hanna Burton; Linda Doherty-Riley and Katherine Orr, each of whom have brought new skills and experience to the Board and I look forward to the contrtbutions they will make in the years to come. We would like to thank our main flinders namely the Department for Communities and the Victims and Survivors Service. and the financial support from Belfast Health and Social Care Trust for providing complementary therapies for carers. Funding provided by the Department for Communities and the Victims and Survivors Service rolled over forthe year due to inactivity by the Northem Ireland Executive. In addition during the year we received an additional £7.500 from VSS to provide extra complementary therapies. an additional £12,800 to deliver a social support programme to combat isolation and loneliness, Springlsummer and Autumnmfinter, and a contribution towards increasing ovethead costs. The social support programmes which are so important to mental wellbeing especially after COVID induded: visits to Mount Stewart, Ulster American Folk Park, Titanic Experience and Crumlin Road Gaol, trips to the Opera House for Blood Brothers and the Hunchback of Notre Dame, craft dasses, walking tours and finally 'Forest Bathing, in Finnebrogue Woods, Downpatrick. All actmties were fully supported by service users and contributed slgnificantly to improvements in mental wellbeing.
The Centre also benefitted from the support carried fonvard from last year induding the Carers Fund, £5,500, to help us continue with the counselling servi, to provide additional complementary therapies and to provide personal development opportunFties through the provision of extra classes. The counselling service a160 received support, £2,700 carried forward, from the Halifax Foundation for Northem Ireland and £9,110 carried foward from Awards for All. l am pleased to say that the Centre was able to respond to the cost of living crisis being experienced by our service users. The successfijl application to Awards for All, £10,000, meant that starting in February 2023 we were able to begin to provide £50.00 and £100.00 electricity top ups to those experiencing difficutty in being able to afford enérgy cost in their homes. In total 191 service users wer8 SUPPOrted in this way. Perhaps one of the most rewarding experiences during the year, in so many ways, was when the Centre partnered WFth Families Beyond Conflict from the Shankill to avail of PEACE IV funding, administered by VSS, to undertake a 'Lived Experience, creative writing project. What resulted was a publication where two groups of women from across the divide, Shanklll and Upper Swingfield I Vlfftiterock, reflected upon their lives, experiences, memories and the city that they live in a City that shaped them and, in tum. been shaped by them. All the participants, induding myseff, thoroughly enjoyed the sessions at Farset Intemational expartly facilitated by playwright Fionnuala Kennedy who nurtured the creativity in the room. We are very proud of the publication which is archived in the Linen Hall Library and on display in the Shankill and Inthiterock libraries. Thanks is due to Andrew and the team at the Victims and Survivor servi for having the vlsion, trust and commitment to obtsin the funding to support victims and survivors in such an innovative way. In total during the year with complementary therapies, counselling, personal development classes, activities to reduce social isolatron and help with cost of living pressures, and a listening ear service to vulnerable carers, the Centre for Health and Wellbeing provided a positive mentsl wellbeing service to over 800 people, something we are justly proud off. The seNices cannot be delivered without the dedicated work of staff, Nigel and Patricia, and our team of complementary therapists and counsellors all of whom are highly valued by the charity and its service users. I would like to express my thanks to my colleagues and volunteer Trustees who have ensured that good govemance, and support when needed, remains a priorty.
I would also express my thanks to Tony Clarke and his team from Clarke & Co for their support with financial administration and to Lawren Shearer from O'Hara Shearer for the audit and presentation of financial statements. In speaktng with Lawren, I know that despite funding and financial challenges, the Centre's financral health is robust. depending on continu&d funding support, ensuring we remain viable and in a position to continue to seNe the mental wellbeing needs of the local communty. With continued political uncertainty I do not know what the forthcoming year will bring in terms of service delivery and funding, but I do know that the Centre for Health and Wellbeing will continue to respond to communty need for improved mental and physical wellbeing. Lorraine Mills Co-chairperson 18 Dember 2023
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMEwrs FOR THE YEAR ENDED 31ST MARCH 2023 STATEMENT OF DIRECTORS RESPONSIBILITIES The directors are responsible for preparing the Directors, Report and the financial statments in accordance with applicable law and regulations. Company Law requires the directors to prepare financial statements for each financial year. The Trustees, who are also directors for the purposes of company law. present their report and the financial statements of tlie charity for the year ended 3 1st March 2023. The Trustees confTm that they comply with the requirements of the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities: Statement of Recommended Prdctice which applies to charities preparing their accounts in accordance with the Financial Repoiting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplLlS or deficit of the company for that period. In preparing those fInancial statements, the directors are requii'ed to". select suitable accounting policies and then apply them consistently" - make judgements and estimates that are reasonable and prudenL prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The diiEctors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the coimpany and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the directors are aware: - there is no relevant audit inforniation of which the CoMpanS auditor is unaware. and the directors have taken all steps that they oufjht to have taken to make diemselves aware of any relevant audit inforniation and to establish that the auditor is aware of that infoi'mation. By order of the board: 18th December 2023 DATE BERNADETTE MCGLADÈ DIRECTOR Page 4
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 REPORT OF THE INDEPENDEiYf AUDITOR TO THE MEMBERS, Opinion We have audited the financial statements of Centre for Health and Well Being (the 'charity') for the year ended 31 March 2023 which Comprise the Statement of Financial Activities, the Balance Sheet, the Stalement of Cash Flows and the notes to the financial statements, including a summary ofsignificant accounting policies. The financial reporting framewoi'k that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 Thefinan¢ial Repoi'ting Standoi'd applicable in the UK a17dRepublic oflrela17d (United l£ingdoin Genei?Ily Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable compangs affai as at 31 March 202) and of its incoming resources and application of resources. including its income and expenditure for the year then ended. have been plperlY prepared in accordance with the Financial Reporting StsTtdard applicable in the UK and Republic of Ireland (FRS 102) (effective l Janauary 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" have been prepared in accordance with the requiretnents of the Companie5 Act 2006. Basis for opinio We conduct¢d our audit in accordance with International Standards on Audtting WK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditoes responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requlrements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to pi'ovide a basTS for our opinton. Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to I'epoit to you wheiE: the trustees, use of the going concern basis of accounting in the preparation of the financial statrments is not appropriate. or the trustees have not disclosed in the financial statements any identified material unceitainties that may cast significant doubt about the charity's ability to continue to adopl the going concern basis of accounting foi. a period of at least twelve months from the date when the financial statements are authorised for issue. Other inforniation The other infonnation comprises the information included in the annual repor¢ other than the financial statements and our auditoi's report thereon. The trustees are responsible for the other infomiation. Our opinion on the financial statements does not cover the other information and, except to the eytent otherwise explicitly stated in our repoffj we do not express any form of &ssurance conclusion thereon. In connection with our audit of the financial statements, our responsibility IS to read the other inforniation and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otlierwise appears to be nmterially tnisstated. If we identify such material inconsistencies or apparent material misstatements, we ar¢ required to determine whether there is a material misststem¢nt in the financial staternents or a material misstateinent of the other infomiation. If, based on the work we have perfornied. we nClude that there is a material misstatement of this other infomiation, we are required to report that fact. We have nothing to report in this regard. Page 5
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENrs FOR THE YEAR ENDED 31ST MARCH 2023 REPORT OF THE INDEPENDENT AUDITOR TO THE MEiVIBERS' Matters on Ivhieh we 2re required to report by exceptio In the light of the knowledge and understanding of the Trustees and its environment obtained in the course of tlie audit, we have not identified material misstatements in the Ttee$, ReporL We have notliing to report in respect of the followino matters in relation to which the Companies Act 2006 requires us to report to you if, ii) our opinion.. sufficient accounting records have not been keptr, or the financial statements are not in agreement with the accounting rewrds. or ceitain disclosures of trustees, remunerdtion specified by law are not made; or we have not received all the inforniation and explanations we require for our audiL Responsibilities of trustees As explained more fully in the Statement of Tees, Responsibilities, the knstees, who are also the dtre¢tors of the ¢harÉty for the purpose of company law. are responsible for the preparation of the fman¢ial stateinents and foi. being satisfied that they give a true and fair view. and for such internal Control a5 the directors detennine is necessary to enable the preparation of fman¢ial stateinents that are free from material misstatemenL whether due to fraud or em)r. In pirparing the financial statements, the trustees are responsible for assessing the charitys ability to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the company or to cease operations. or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the filloncial statements Our objectives are to obtaÉn reasonable suranCe about whether the financial ststements a5 a whole are free from material misstatement. whether due to fraud or error, and to issue an auditols report that in¢ludes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit eondueted in accordance with ISAS (UK) will always detect a material misstateinent when it exists. Misstatements can arise from fraud or eOr and are Considered material if, individually or in the aggi'egate, they could reasonably be expected to influeThce the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud are instances of non-compliance with laws and regulations. We destgn procedures in lin¢ witli our responsibilities, outlined aknve. to detect material mi$5tatements in respect of irregularities, including fraud. The extent to whi¢h our procedures are capable of detecting irregulartties. including fraud, is detailed below. Explanation as to what extellt the audit was eonsidered capable of detecting irregularities* including fraud The objectives of our audit in respect of fraud, are to identify and a&ses5 the risks of material misstatement of the financial statements due to fraud,. to obtain suificient appropriate audit evidence regarding the assessed risks of material misstatement due lo fraud, through designing and implementing appropriate responses to those assessed rtsks: and to respond appropriately to instances of fraud or suspected fraud identified dunno the audit. However, the primary responsibility for tije prevention and detectiott of fraud rests with both management and those charged with governance of the Charity. Our approach was as follows: We obtained an understanding of the legal and regulatory requirements applicable to the charity and considered that the most significant are the Companies Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (etTe¢tive l Janaury 2015) - (Charities SORP (FRS I02). Enquiry of managemenL those charged with governance and the entitys solicitors around actual and potential litigation and claims. Enquiry of entity staff in compliance functions to identify any instances of w nonrfompliance with laws and regulations. Reviewing fInancial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Page 6
CENTRE FOR HEALTH AND WELL BEING FINAN IAL STATEfvIENTS FOR THE YEAR ENDED 31ST MARCH2023 REPORT OFTHE INDEPENDENT AUDITOR TOTHE MEMBERS, Auditing th¢ risk of managemenl override of contro15. including through le5ting journal enlrtes and other adjustsnents for appropriaten¢ss, and eyaluating the busin ratio[1¢ of significant transactions outside the nornial ¢OUTse of business. As part of audit in accordance with ISAS IUK) we ex¢rci5e pfeSsIOnal judgement and maintwn professional sccpticism throughout ihe audit. We also., Identity and assess the risks ofmat¢rial missiatement of the financial statements, whether due to fiiud oi. e]TOr, desi and perforni audit procedures responsive lo those rtsks. and obtain audit evidence that IS SUtYt¢ient and appropi'iate to provide a knis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error. as fraud m&y involve collusior4 foryery. intentional omtssions. misrepresentations, or the oyeryide of inl¢rnal control. Obiain an undetstanding of Intern eontrol relevl to the audit in order lo design audit pt))cedures that are appropriaie in the circumstances, but not for the pulposes of 41pSSing an opinion on th¢ effectiveness ofthe Company's internal contml. Evaluate the appropriateness of accounting FK>lici¢s used and the sonablee&S of accounting tImat&S and related disclosures Inade by the directors. Conclude on the approprialeness of the dTrectorg use of the going concern basis of accounting an(L based on the udi¢ evidence obtained whether a material uncertainty exists related to events or conditions th&t may cast significant doubi on the charit$ ability to continue as a going Conce If we con¢lude Ihat a material uncertainty exists, we ai¢ required to draw attention in our auditorfs rert to the related disclosures irt the financial statements or, if such disclosures are inadequate, to modify ovr opinion. Our conclusions are based on the audit evidence obtained up to our auditoVs pOrt. However: futhre events or conditions may cause the charity to ceas¢ to continue as a going concenL Evaluate the overall presentatiOTL Structure and content orthe financial stalefflents. in¢luding the disclosures, ftnd wheih¢r the financial statements present ihe underlying tjwjsactions and events in a rnann¢r that achieves fair presentation. A furtha. description of our resrA)n5ibilities for the audit of the financia] statements is located on the Finencial Repx)rting Coun¢il's website at.. httpJlww¥.frc.org.uklaudirsres1X)nslbll1IJe$. This descriptton lornis part of our auditols rert. We communicate with those charged with govern&nce ardIng.. among other matter5. the planned s¢opc and timing of the audit and significant findin, including any significat)t deficiencies in inlemal ntrol that we identify during our audit. Use Df our report This r¢port is made 501ely to the charitable ¢ompanYs memb¢TS. &s a txyJy* in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that ACL Our audit work h&$ b¢en undertaken so that we might stste to the chai'itable compangs members those rnatte we are required w State to them in an auditots, tEport and for tko other purwse. To the fullest extent pe and ils membeis &8 a itted by law, we do not ac¢ept or assume restjonsibility to anyone oiher than (he charitable company for our audil work. for this rewrt: or for the opinions we have fornied. LAWRENCE SHEARER F.CA., Settlor Sthtu¢ory AditOr FOR AND ON BEHALF OF O'HARA SHEARER, Stat4tory Auditor O'HARA SHEARER CHARTERED ACCOUNTAI¥TS AND STATtrroRY AUDITORS 547 Falls Road Beltasl BTII 9AB DAted: [8th December 2023 Page 7
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 STATEMENT OF AccoUrING POLICIES Accounting Convention and Basis of Aecounting The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard which applies in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SOIIP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Going Concern At the time of approving the financial statements, the trustees, have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Tlius the trustees, continue to adopt the going concern basis of accounting in preparing the fjnancial statements. Income Recognition Income is recognised when the Charity h&$ entitlement to the funds, any perfonnance conditions attaclied to the item(s) of income have been met, it is probable that the income will be received and the amolint can be measured reliably. Interest Receivable Interest on funds held is included when receivable and the amount can be measured reliably; this is nonnally upon notification of the interest paid or payable by the Bank. Resources Expended All expenditure is accounted for on an accruals basis and is classified under headings that aggregate all costs related to the category. Fundraisftng oosts include the costs of advertising) producing publications, printing and mailing fundraising material, and statycosts in these are&s. Costs of charitable activities include direct expenditure incurred through operational activities. Governance costs represent the costs associated with the governance arrangements of the charity which relate to the general running of the charity as opposed to those costs associated with fundraising or charitable activity. Fixed Assets All tangible fixed assets are recorded at cost. Page 8
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 STATEMENT OF ACCOUNTING POLICIES Conlinued Depreciation Depreciation is calculated to write off the cost of fed assets over their estimated useful lives at the following rates: Office refurbishment Office equipment 25 % on cost 250/0 on cost Repairs and Renewals All repairs and renewals are written off as incurred Pension Costs The charity does ciirrently operate a pension scheme. Debtors and Prepayments Trade debtors and other debtors are recognised at the settlement amount due after any discount offei'ed. Prepayments are valued at the amount prepaid net of any trade discounts due. Creditors and Provisions Ci'ed itors and provisions are recognised where the charity has a present obligation resulting froin a past event tliat will probably result in the transfer of funds to a third party and the amount due to settle tlie obligation can be measured or estimated reliably. Creditors and provisions are nomally recogn ised at their settlement amount after allowing for any trade discounts due. Financial Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instniments. Basic financial instruments are initially recognised at trdnsaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Foreign Currencies Monetary assets and liabilities in foreign currencies are translated into sterltng at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the net movement in funds. Page 9
CENTRE FOR HEALTH AND WELL BEING FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 STATEMENT OF AccouNfiNG POLICIES Conliiiue Fund Aceounting Unrestrieted funds are general funds that are available for use at the Trustees, discretion in furtherance of tlie objectives of the charity. Designated funds are unrestricted funds set aside by the trustees out of unrestricted funds for specific future purposes. Restricted fLinds are those given for use in a particular area or for specific purposes. the use of whicli is resti-icted to tliat area or pury)ose. The incorne received from funders depends on the charity meeting detailed criteria on expenses plans. Grants given under such conditions are also given subject to them being obtained for iii connection with the furtlierance of the charity's aims and objectives. Such income can be repayable to the funder if such expenses plans and eriteria are not tneL Such income is only defen'ed when the donor specifies that the granvdonation must only be used tn future accounting periods. or the donor lias imposed conditions which must be met before tlie charity has unconditional entitlemenL Income from charitable activities includes income received under contract or where entitlement to gi?nt funding is subject to specific perfonnance conditions is recognised as earned as the related goodslservices are provided. Grant income included in this category provides funding to support performance activities and is recognised wliere there is entitlement, certainty of receipt and the amount can be me&sured with suificient reliability. liicome is deferred when- fees/perfonnance related grants are received in advance of the perforniancelevent to wliich they relate. Reserves Policy Unrestrtcted funds are needed to provide funds which can be applied to specific projects to enable these projects to be undertaken al short notice aiid to cover tlie running costs of the Charity for a limited period, should there be a significant shortfall in projected income. Page 10
CENTR FOR HEALTH ANI D IVELL BEIN F FlIN.4NCIAL A1VITIEs rati tILe ineome and ex FOR THE YEAR ENDEI D 31ST fvIAR H 2023 STATEMENT ineor enditur¢ aetount Unreslricfed Rtstrict¢d Endownment TOTAL TOTAL Funds 2023 2022 NOTES INCOfvIE AND ENDOIVNMENTS FROM: DonatiOTSS and legacies Incoii)¢ from inv¢stn)ents Incoine tiDni charitable activities Income frojn other troding activities 41.393 152,547 193,940 174,821 TOTAL IINCOfvIE AND ENDOIVNMENTS 41,393 152547 193,940 174,821 , XPENDITURE ON., Eypendilure on raising lunds Expenditure on eharitable &ctLVities Otlier expei)diture Net gl1n51[1o$ses) on investments 56,500 142.685 199.185 159,063 TOTAL RESOURCES EXPENDED 56.500 142.685 199,185 159,063 NET INCOfvIEI(EXPlI NDITURE) (15.107) 9062 {5.245) 15,758 Transfer5 betwe¢n ndS NET fvIOVEMENT IIY FUNDS (15.107) 9.862 {5,245) 15,758 RECONCILIATION OF FUNDS TOTAL FUNDS BROUGFrr FORWARD 56.030 11.840 TOTAL FUNDS CARRIED foRIVARD 411,923 21.702 62,625 07,870 The Stateme¢ of Fin4nci#l Activities iTreludu xll gAius loss¢s ltt tli¢ year and tbernfore a Statement of T&tl Retognised GAIAS and Losses ha5 not been preprnl All of the 4JJoYe rel#t¢ lo eDnliDuing ae¢iYiti e ietOThLp4aylttgAEtowitlrypolici¢s a4d tht Aote5 fom Irt ofthe* fip40¢kn1 sixtemeryts Pag¢ll
CENTRE FOR HEALTH AND WELL BEING BALANCE SHEET AS AT 31ST MARCH 2023 2023 2022 NOTES FIXLD ASSETS Tangible assets 6,391 9,945 CURRENT ASSETS Debtors and prepayments Cash at bank Cash in hand 11,789 48,226 57.773 57,773 60.015 Creditors: amounts falling due within one year 12 (1,539) (2,090) NET CURRENT ASSETSI(LIABILITIES) 56,234 57,925 TOTAL ASSETS LESS CURREIYT ASSETS/( LIABILITIES ) 62,625 67.870 Creditors: amounts falling due after more than one year NET ASSETSI(LIABILITIES) 62,625 67,870 FUNDS: ENDOWNMENf FUNDS UNRESTRICTED INCOME FUNDS 13114 40,923 56,030 RESTRtCTED INCOME FUNDS 13115 21,702 11.840 62,625 67,870 These financial statements were approved by the Trustees on 18th December 2023 and are signed on tlieir behalf by: BERNADErrE MCGLAD DIRECTOR DATE 18th December 2023 The nc¢ompAnying aeeounting policiu and llotes form pgrt octhese IknAncial statements Page 12
CEiYfRE FOR HEALTH AND WELL BEING STATEMEwf OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2023 2023 2022 NOTES CASHFLOWS FROM OPERATING ACTivrtlES Casli generated from operations io 9,547 (1,147) Net cash intlow/(oufflow) from operating activities 9,547 (1,147) Investing activiti Investment iiicoine Purchase of tangible fI.xed assets Acquisition of investments Disposal of investments Disposal of tangible fjxed assets Net cash from investing activltles Increasel(decrease) in cash and cash equivalents in the yeAr 9,547 (I,l47} Cash and eash equivalents at the beginning of the year 48,226 49,373 Cash and cash equivalents at the end ofthe year S7,773 48226 Relating to: Cash at bank and in hand 57,773 48,226 The AecompAnyirtg Ac¢oUntig pDlieies Attd notes form part of these fi*Th¢[al statements Page 13
CENTRE FOR HEALTH AND WELL BEING f40TES TO THE FINAIYCIAL STATEMENTS FOR THE V AR ENDED 31ST lARCH 2023 I. DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds Unrestricted Restricted Funds Fuiids 2023 2022 Donations Legacies 2. INCOME FROM INVESTMENTS Unrestricted Restricted FuTrds Funds Unrestricted Reslrieted Fund5 Funds 2023 2022 Income frotn UK listed investments Inconie t1M cash 3. INCOME FROM CHARITABLE ACTIVITIES Unrestricted Restricted Funds Fllllds UDrestricted Restricted Funds Fund5 2023 2022 Deptsrlinent tor CommunitiBRO Victims & Survivors Service Victims & Survivors Servi¢e- Environmental Improvement Grnnt Victinis & SurvivoT5 Service- Peace Awards for All Cominunity Foundation Northern Ireland Halifux Foundlllion Co-operation Ireland Belfast City Council Albert Street Community Centre Iiicoine gener¥Ltion Income g¢neralion- BH&scf Outsourtt Work Income generntion - Newington Day Centre Income genenttion- Holy Trinity Centre In¢ome generntion- Families Beyond Conflict In¥ome generation- F¢dernlion of Family PTa¢titioners Income generation - The Alrt Hunt Trust Income generation - Other 63,217 65.430 63.217 65,430 60,960 35.294 18,241 4.200 10,000 60,960 35,294 18,241 4,200 10,000 10,000 9.900 10.000 9.900 3,600 4,447 1.490 3,600 4,447 1,490 688 5,599 12,703 2,100 1,800 7.300 2,310 204 11.605 22.074 1,750 688 5,599 12.703 2.100 1.800 7.300 2.310 11,605 22,074 1,750 5.760 5,760 4.000 4.089 4,089 L£ss'. Deferred income 41,393 152,547 193.940 138,232 174 821 4. INCOME FROM OTHER TRADINC ACTIVITIES Unrestricted Restricted Funds Funds Unrestricted R¢stricted Ftsnds Funds 2023 21122 Fundrnising Pag¢14
EINTRE FOR HEALTH AND WELL BEING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 S. EXPENDITURE ON RAISING FUNDS Unrestricted Restricted Fund5 Fund5 Unrestricted Restricted Funds Funds 2023 2022 Promotional and fundrnising costs 6. EXPENDITURE ON CHARITABLE ArfiviTIES Unrestri¢ted Restrl¢ted Funds Funds Unrestricted Restrieted Funds Futtd$ 2023 2022 Wttges and salarie5 (See Note 8) Social stturil), costs Isee Note 8) Postnge, printing [d stationery Ti'avel expenses Progi'aiDm¢ costs Repai13 and maintenance Finanee Service Outsource team Tlierapi¢s Capital equiprnent costs Networking. advertising and ¢vent costs H05pilality Sundry expenses Depreciation 673 55,720 1.81) 56.393 1.815 1.203 948 30 54,344 1,691 1,657 55,292 1,721 1.657 203 13.779 1,706 ,635 27.425 4.542 127 4.782 59Ji9 18,321 1.833 6.417 86.784 103 318 2,083 19.047 5.717 ,572 2,500 26,432 16.595 5,820 1,890 4,583 45,479 16.595 503 35 ?20 35 220 503 938 4,008 938 4,008 3.554 3.554 49330 127J45 176575 27,978 I IOJ08 138,486 Support Costs and CoYernon¢e costs Training Membei'ship and atriliation fees Telephone and internel IT tnaintenunce Liglit and heot Rent. l'ates and savi5 InsuroDC¢ Audit fees Other piDf¢sSlOllli I fees Boiik interest and ¢harges 203 203 470 682 424 98 605 600 984 102 470 682 1,574 98 1,805 12,309 1,537 1,374 51K) 1.631 463 4.242 12,330 1.593 1,374 1,150 463 1327 2.270 .915 10.060 1.593 1.272 1.200 11,709 553 1,272 102 774 774 728 728 7270 15,340 22,610 4,693 15184 20,577 TOTAL EXPENDITURE ON CHARITABLE ACTIVITILS 56JOO 142.685 199,185 32,671 126Jty2 159,063 Page 15
CErnIE FOR HEALTH AND WELL BEING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST IIIARCH 2023 7. NET (OUTGOINGY INCOMING RESOURCES FOR THE YEAR This is stated after charging/(crediting) 2023 2022 Auditors remuneration Depreciation 1.374 3.554 I,374 4,008 8. SALARY COSTS AND EMOLUMENTS 2023 2022 Total staff costs were as follows: Wages and salaries - key management personnel Wages and salaries - other staff Employer social security costs - key management personnel Employer social security costs - other stsff HMRC Employment Allowance 34,022 22,371 4.901 I,914 5,000) 34,707 20,585 4,375 1,559 4,213) 58,208 57,013 The average monthly number of employees during the year was as follows: 2023 Number 2022 Number No employees had emoluments in excess of £60.000 (2022: £Nil) Trustees, remuneration and benefits There was no trustees, remuneration or other benefits for the year ended 315t March 2023. (2022: £Nil) Trustees, Expenses There wei'e no trustees, expenses paid for the year ended 3 1st March 2023. (2022.. £Nil) Page 16
CENTRE FOR HEALTH AND WELL BEING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 9. TANGIBLE FIXED ASSETS Office Office Refurbishment Equipment Total COST As at 1st April 2022 118,488 22.678 141,166 Additions Disposals As at 31 st March 2023 118,488 22,678 141,166 DEPRECIATION As at 1st April 2022 118.487 12.734 131,221 Chai'ge foi. year Eliininated on disposal 3,554 3,554 As at 3 1st March 2023 118,487 16,288 134,775 Net book value 2023 6,390 6,391 Net book value 2022 9,944 9,945 10. RECONCILIATION OF OPERATING PROFIT TO NET CASH FLOW FROM OPERATING ACTITIEs FROM OPERATING ACTivrrtES 2023 2022 Operating SurplLis/(Deficit) for the year Depreciatioii Movement in debtors Movement in creditors Gaiii on investtnents (Profit)ILoss on disposal of Fixed Assets Investinent incoine (5,245) 15,758 3,554 4,008 11,789 (9,759) (551) (11,154) Net cash inflowl(outllow) from operating activlties 9,547 {1,147) Page 17
CENTRE FOR HEALTH AND WELL BEING NOTEI S TO THE FIIYANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 11. DEBTORS: AMOUNTS FALLING DUE WITIttN ONE YEAR li 2023 2022 Debtoi's Prepaymeiits 11,789 11,789 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Social security costs and other taxes Credit cai'd account Other Creditors Accrued expenses Deferred income (462) 1,076 925 642 1,448 1,539 2,090 13. MOVEMEIYT IN FUNDS Opening Net Movement Balance Rn Funds Transfers between Funds 2023 2022 Unrestrieted Income Funds General fund 56.030 (15,107) 40,923 56,030 56,030 (15,107) 40,923 56,030 Restricted Income Funds Depaitment for CommuniticslBRO Halifax Foundation Awards for All The Albeit HLint Trust Cominunity Foundation Northern Ireland 462 {2,730) 2,580 4,000 5.550 462 2,730 9,ElO 2,730 9,110 1,690 4.000 5,550 11,840 9,862 21,702 11,840 Page 18
CEwfRE FOR HEALTH AND WELL BEING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 14. UNRLI STRICTED INCOME VUNDS 2023 2022 Balance at 1st April 2022 56,030 52,112 Incoming resources for the year Resources expended for the year Transfer between finds 41,393 36,589 (56,500) (32,671) Balance at 3 1st March 2023 40,923 56,030 15. RESTRICTED INCOME FUNDS 2023 2022 Balance at 1st April 2022 11,840 Incoming resources for the year Resources expended for the year Transfer between finds 152,547 138,232 (142,685) (126,392) Balance at 3 1st March 2023 21,702 11,840 16. LEGAL STATUS Centre for Health and Well Being is a Company Limited by Guarantee. Each meinber has agreed to contribute £1 in the event of a cornpulsory winding up. Cenlre for Health and Well Beino is a reCols¢d Charity within the definition of Section 360(3) Income and cooration Taxes Act 1970 by the Commissioners of the Inland Revenue. Centre for Health and W¢ll Being is a registered Charity with the Charity Commission for Northern Ireland. The registration number is NIC 107322. Page 19