CENTRE FOR HEALTH AND WELL BEING REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR EINDED 31ST MARCH 2023 ( A COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL) COMPANY REGISTRATION NUMBER N1071963 REGISTERED CHARITY NUMBER XR 32202 CHAIUTY REGISTRATION NUMBER NIC 107322 O'HARA SHEARER CHARTERED ACCOUNTANTS AIYD STATirroRY AUDITORS 547 FALLS ROAD BELFAST BTII 9AB
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 CONTENTS Page Members and Professional Advisors Trustees Annual Report (including the Statement of Directors Responsibilities in respect of financial statements) 24 Report of the Independent Auditors to the Members, Accounting Policies 8-10 Statement of Financial Activities (incorporating 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 STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 OFFICERS AND OTHER INFORMATION Directors and Trustees, Lorraine Mills (Co-chairyierson) Bernadette McGlade (Treasurer) Card-cash Marley (Co-chairperson) Karen Laverty Danielle Dawson (Resigned 30th January 2023) Caoimhin McNulty Raymond Blaney (Appointed 24th April 2023) Hannah Burton (Appointed 24th April 2023) Linda Doherty Riley (Appointed 24th April 2023) Katherine Orr (Appointed 24th April 2023) Company Secretary Karen Laverty Project Co-ordinator Nigel Mcclure Registered Offiee Unit 689 Springfield Road Belfast Co. Antrim BT12 7FP Auditors O'Hard Shearer Chartered Accountants & Statutory Auditors 547 Falls Road BelfasL BTI19AB Bankers AIB NI 36 University Road Belfast BT7 IND Company Registralion Number Nl 071963 Charity Registration Number XR 32202 Charity Commission for Northern Ireland Registration Number NIC 107322 Registered Charity Name Centre for Health and Well Being Page I
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 STATEMENT OF DIRECTORS RESPONSIBILITIES The directors are responsible for preparing the Directors, Report and the financial statements 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 the charity for the year ended 31 st March 2023. The Trustees confim that they comply with the requirements of the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities: Statement of Recommended Practice which applies to charities preparing their accounts in accordance with the Financial Reporting 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 surplus or deficit of the company for that period. In preparing those financial statements, the directors are required to: select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors 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 company 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 companys auditor is unaware; and the directors have tsken all steps that they ought to have taken to make themselves aware of any relevant audit inforniation and to establish that the auditor is aware of that inforniation. By order of the board: 18th December 2023 DATE BERNADETTE MCGLADE DIRECTOR Page 4
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 REPORT OF THE INDEPEIYDENT 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 202) which comprise the Statement of Financial Activities, the Balance SheeL the Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdoln Accounting Standards, including Financial Reporting Standard 102 Thefinancial Reporfing Standard applicable in the UK and Republic oflreland (United Kingdorn Generally Accepted Accounting Practice). In our opinion, the financial statements- give a true and fair view of the state of the charitable company's affairs as at i l March 202) and of its incoming resources and application of resources. including its income and expenditure for the year then ended. have Ixen properly prepared in accordance with the Financial Reporting Standard 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 requirements of the Companies Act 2(H)6. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK}) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements 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 provide a basis lor our opinion. Conclusions relating to going concern We hav¢ nothing to r¢port in respect of the following mattet5 in latiOn to which the ISAS (UK) require us to report to you where: the trustees, use of the going concern b&sis of accounting in the preparation of the financial statements is not appropriate. or the trustees have not disclosed in the financial statements any identified materiaI uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. Other information The other infomiation cotnprises the inforniation included in the annual reporL other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other inforniation. Our opinion on the financial statements does not cover the other inforniation and except to the extent otherwise explicitly stated in our report, we do not express any forni of assurance 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 tnaterially inconsistent with the flnancial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detemine whether there is a material misstatement in the financial statements or a material misstatement of the other infornlation. If, based on the work we have perfornied, we conclude that there is a material misstatement of this other inforniation, we are required to report that fact. We have nothing to report in this regard. Page 5
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 21)23 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS, Matters on which we are required to report by exception In the light of the knowledge and understandinty of the Tnee5 and its environment obtained in the course of the audiL we have not identified material misstatements in the Trustees, Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. sufficient accountino record5 have not been kept. or the financial statement5 are not in agreement with the accounting records; or certain disclosures of trustees, remunerdtion specified by law are not made. or we have not received all the infonnation and explanations we require for our audit. Responsibilities of truslees As explained more llY in the Statement of Tntee$, Responsibilities. the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directOT5 deterniine is necessary to enable the preparation of financial statements that are free from material misstatemenL whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charity's ability to continue as a going concem. disclosing. as applicable. matters related to going concern and using the goin(r ¢on¢em 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 financial statements Our objectives are to obtain reasonable assurdnce about whether the financial statements as a whole are free from material misstatement. whether due to fraud or error. and to issue an auditovs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the a<yaregate, they could reasonably be expected to influence the econotnic decisions of users taken on the basis of these financial statements. Irregularities. including fraud, are instances of non-compliance with law5 and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud, is detailed below. Explanation as to what extent the audit was Considered capable of deteeting irregularities, including fraud The objectives of our audit in respect of fraud, are to identify and assess the risk5 of material misstatement of the fmancial statements due to fraud. to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due lo frau¢ through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified durino the audit. However. the primary responsibility for the prevention and detection 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) (effective l Janaury 2015} - (Charities SORP (FRS 102). Enquiry of managernent. 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 any non-compliance with laws and regulations. Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Page 6
CEwfRE FOR HEALTH AND WELL BEING FINANCIAL STATETrIE,YTS FOR THE I'EAR ENDED JIST MARCH 2023 REPORT OF THE INDEPEIYDEIYf AUDrroR TO THE MEMBERS, Auditing the risk of management override of contro15, including through testing journal entri¢s and other adjustments for appropriateness. and evaluating the bu5ine&s rationale of significant trdnsactions outside the nornial course of business. As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintsin professional sceplicism throughout the audit. We also: Identify and as5css thc risk5 of material misstaiemeni of thc financial 5tatCTncnts: whether due to frdud or error, dcsign and pcrforn audit procedures responsive to thosc risks. and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not dctecting a malerial misstatement resulting from fraud is higher than for one resulting frotn crror. a5 frdud tnay involve Collusio forgery, intentional omissions, misrepresentations. or the override of internal control. Obtain an understanding of internal control relevant to the audit in order io design audit procedures that are appropriate in the circumstances. but noi for the purwses of expressing an opinion on the effcctivcttcss of the CoMpanS intemal control. Ev&luate the appropriateness of accounting lIcIeS used and the reasonableness of accounting estimates and related disclosures made by the directors. Conclude on the appropriateness of the dTrectors' use of the going concern basis of accounting and. based on the audit evidence obtained, whether a material uncertainty exists related to e*ents or conditions that may casl significani doubt on the chartws ability continue as a going concern. If we concludc that a matcrial uncerlainty exists, we are required to draw attention in our audiiows report to the related disclosures in the financial statements or, if such disclosures are inadequate. lo modify our opinion. Our concllssions are bascd on the audit evidence obtained up io our audiiorfs repx)rt. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overnll presentation. strncture and content of the financial statement& including the disclosures. and whether the financial statements represent the underlying transactions and events in a manner that a¢hi¢ves fair presentation. A further description of our responsibiliiies for the audit of the financial statements is located on the Financia] Reporting Council's websiie . http:Ilwww.fr¢.org.uklauditot3trsponstbilities. This d¢s¢ription fornis part of our auditorfs report. We comtnunicate with those charged with governance regardin& among othcr mattcrs. the planned scope and timing of the audit and significant tindings: including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the charitable company's membcT5. as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and rcgulations madc undcr that ACL Our audit work has been undertaken so that we might state to the charitable company's memEKrs those matters wc are required to state to thctn in an auditors, retK)rt and for no other putTrose. To thc fullest extent pertnittcd by law, we do not accept or assume resry)nsibility to anyotte other than the charitable company and its members &8 a body, for our audit worL for this rew)rt. or for the opinions wc have fornied. LAWRENCE SHEARER F.C.A., Senior Statutory Auditor FOR AND ON BEFL4LF OF O'HAIL4 SHEAREIL Stststory Awdttor O'HAIL4 SHEARER CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS 547 Falls Road Belfast BTI 19AB D#tsd: 18th December 2023 Page 7
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR EIYDED 31ST MARCH 2023 STATEME OF ACCOUNTING POLICIES Accounting Convention and Basis of Accounting 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 SORP (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. Thus the trustees, continue to adopt the going concern basis of accounting in preparing the financial statements. Income Recognition Income is recognised when the Charity has entitlement to the funds, any perfomiance conditions attached to the item(s) of income have been meL it is probable that the income will be received and the amount 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. Fundraising costs include the costs of advertising, producing publications, printing and mailing fundraising material, and staff costs in these areas. 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 Continued Depreciation Depreciation is calculated to write off the cost of fixed assets over thetr estimated useful lives at the following rates: Office refurbishment OfTice equiptnent 25 % on cost 25 % on cost Repairs and Renewals All repairs and renewals are written off as incurred Pension Costs The charity does currently operate a pension scheme. Debtors and Prepayments Trade debtors and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 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 nomially recognised 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 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 amortised cost using the effective interest method. Foreign Currencies Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign CuenCieS 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
cErRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 STATEMENT OF ACCOUNTING POLICIES Continued Fund Accounting Unrestricted funds are general funds that are available for use at th¢ Trustees, discretion in furtherance of the objectives of the charity. Designated funds are unrestricted funds Set &8ide by the trustees out of unrestricted funds for specific future purposes. Restricted funds are those given for use in a particular area or for specific purposes, the use of wbich is restricted to that area or purpose. The income 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 in connection with the furtherance of the charity's aims and objectives. Such income can be repayable to the funder if such expenses plans and criteria are not met. Such income is only deferred when the donor specifies that the granvdonation rnust only be used in future accounting periods. or the donor has imposed conditions which must be met before the charity has unconditional entitlement. Income from charitable activities includes income received under contract or where entitlement to grant 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 perforniance activities and is recognised where there is entitlemenL certainty of receipt and the amount can be measured with suificient reliability. Income is deferred when: feeslperformance related grants are received in advance of the perforniancelevent to which they relate. Reserves Policy Unrestricted funds are needed to provide funds which can be applied to specific projects to enable these projects to be undertaken at short notice and to cover the running costs of the Charity for a limited period, should there be a significant shortfall in projected incom¢. Page 10
CENTRE FOR HE.4LTH .4Th4D WELL BEIING STATEINIENT OF FIN.4%4CI.&L .ICtll"ITIES the income and ex FOR THE I E.4R ENDED 31ST 11.4RCH 2023 inco oratin enditure account Unrestricted Restricted Endowmment TOTAL TOTAL Funds Funds Funds 2023 2022 INCOfvIE AND ENDOIVYfvIENTS FROfvI: Donations and legacies Income from investments Income from charitabl¢ activities Income from oth¢r trading actlvilies 148.547 193,940 174,821 TOTAL INCOfvIE AND ED4DOWNItsIENrs 45J93 148547 193,940 174,821 EXPENDITURE ON: Expenditure on raising funds Expenditure on Charitable activities Oth¢r eXnditle Net gaing(losses) on inveslments 56,500 142,685 199,185 159,063 TOTAL RESOURCES EXPENDED 56,51KI 142,685 199.185 159,063 NET INI COlEj(ExPElDlTuRE) 111.107) 5062 (5245) 15,758 Transfers between funds NET I[ovEIENT IN FUNDS (11,107) 5062 {5,245) 15,758 RECONCILIATION OF FUP4DS TOTAL FUNDS BROUGHT FORIVARD 11.840 67.870 52.112 TOTAL FUNDS CARRIED FORWARD 44.923 17,702 62.625 67,8711 The Statement of Financial Activities includes all gins attd losses itt the year therefore St4tem¢D¢ of Tot1 Rteogttised Gains and Losses has Ililt been prepared All of the alve relate tD tonlimuing aetivities The ¥cwrnpnyiMgxcouDting pJlititsmd the Motes form part of thue fiDallci81 tstements Pa8ell
CENTRE FOR HEALTH AND WELL BEING BALANCE SHEET AS AT 31ST MARCH 2023 2023 2022 NOTES FIXED 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 CURRENT ASSETSI{ LIABILITIES ) 62,625 67,870 Creditors: amounts falling due after more than one year NET ASSETSI(LIABILITIES) 62,625 67,870 FUNDS: ENDOWNMEwf FUNDS UNRESTRICTED INCOME FUNDS 13114 44,923 56,030 RESTRICTED INCOME FUNDS 13115 17,702 11,840 62,625 67,870 These financial statements were approved by the Trustees on 18th December 2023 and are signed on their behalf by: BERNADETTE MCGLADE DIRECTOR DATE 18th December 2023 Tbe accompanying accounting policies and notes form part of these financial statements Page 12
CENTRE FOR HEALTH AND WELL BEING STATEMEIYT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2023 2023 2022 NOTES CASHFLOWS FROM OPERATING ACTIVITIES Cash generated from operations 10 9,547 (1,147) Net cash inflowl(oufflow) from operating activities 9,547 (1,147) Investing getivities Investment income Purchase of tangible fixed assets Acquisition of investments Disposal of investments Disposal of tangible fixed assets Net casb from investing activities Increase/(decrease) in casb aDd cash equiv21ents in the year 9,547 (1,147) Casb and cash equivalents at the beginning of the year 48,226 49,373 Cash and cash equivalents at the end of the year 57,773 48,226 Relating to: Cash at bank and in hand 57,773 48,226 The aceompattying ac¢ounting policies notes forni part of these fillallci21 statements Page 13
CENTRE FOR HEALTH AND WELL BEING NOTES TO THE Fif*ANI CIAL STATEMENTS FOR THE I'EAR ENDED 3 1ST L¥L4RCH 2023 I. DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds Unrestricted Restrieted Funds Funds 2023 2022 Donations Lega¢ies 2. INCOME FROM INVESTMENTS Unreslrieted Restricted Funds Funds Unrestricted Restricted Funds Funds 2023 2022 Incotne frotn UK listcd Invements Income from cash 3. INCOME FROM CHARITABLE AcfiviTIES Unrestri¢ted ReMrirted FThdS Fllnds Unrestrieted Restricted Funds Fund$ 2023 2022 Department for Communiti&BRO Victims & Survivors Scrvi¢c Victims & Survivors Service- Environmental Impmvement Grant Victims & Survivors Service - Peace Awards for All Community Foundation Northern Ireland Halifax Foundation Co-operation Ireland Belfast City Council Albert Street Community Centre Income generation In¢ome generation - BH&SCT Oulsourtt Work Income generation - Newington Day Ccntrc Income generation - Holy Trinity Centre IncoTne generation - FaJnilics Beyond Conflict Income generation - Federation of Family Prdctitioners Incomc generation - The Albert 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 iO,IMM) 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 .750 204 11,605 22,074 ,750 688 5,599 12,703 2,100 ,800 7,300 2.310 5.760 5.760 4.000 4,089 4,089 Less.- Deferred income 45.393 148.547 193.940 36,589 138,232 174,821 4. INCOME FROM OTHER TRADING ACTIVITIES Unrestricted Reslrieted Funds Funds Unrestrieled Restricted Funds Funds 2023 2022 Fundraising Page 14
CENTRE FOR HEALTH AND WELL BEING r40TES TO THE FINAIYCIAL STATEMENTS FOR THE I'EAR ENDED 31ST MARCH 2023 5. EXPENDITURE ON IL41SING FUNDS Unrestrieted Restricted Funds Fund5 Unrestricted Restricted Funds Funds 2023 2022 Promotional and fimdraising cosls 6. EXPENDITURE ON CHARITABLE ACTivrriES Unrestricted Restricted Funds Funds UnTestri¢ted Restricted Funds Funds 2022 2021 Wages and salaries (See Notc 8} Social security costs (See Nole 8) Postage, printing and stationery Travel expcn5eS Programme ¢osls Repairs and maintenancc Finance service outsource team Therapie5 Capit&l equipmeni ¢osts Networkin& advertising and event costs Hospitality Sundry expenses Depreciation 673 55,720 -815 .000 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 1.635 27,425 13.5&1 127 4.782 50,337 27,343 1,833 6,417 77,762 103 318 2.083 19,047 5,717 1.572 2,500 26,432 16,595 5,820 1,890 4,583 45,479 16,595 503 35 220 35 220 503 938 4.008 938 4,008 3.554 3.554 49,230 127J45 176,575 27,978 110,508 138,486 Support Costs and Governance costs Training Membership and affiliation fees Telephone and intemet IT maintenance Light and heat Rent, rates and services Insurance Audit fees Other professional fees Bank intcrcst and charges 203 203 470 682 424 98 605 600 984 102 470 682 1,574 98 1,805 12.309 1,537 1,374 51M) 1,631 463 4.242 12,330 1.593 1,374 .150 463 2.327 2,270 1.915 10.060 1.593 1,272 1.200 ,709 553 ,272 102 774 774 728 728 7370 15J40 22,610 4,693 IS,884 20,577 TOTAL EXPENDITURE ON CHARITABLE ACTIVITIES 56500 142.685 199,185 32,671 126J92 159.063 Page 15
CENTRE FOR HEALTH AND WELL BEING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 7. NET (OUTGOING)I INCOMING RESOURCES FOR THE YEAR This is stated after eharging/(crediting) 2023 2022 Auditors remuneration Depreciation 1,374 3,554 1,374 4,008 . 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 staff HMRC Employment Allowance 34,022 22,371 4,901 1,914 {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 31 st March 2023. (2022: £Nil) Trustees, Expenses There were no trustees, expenses paid for the year ended 31 st 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 3 1st March 2023 118,488 22.678 141,166 DEPRECIATION As at 1st April 2022 118,487 12,734 131,221 Charge for year Eliminated on disposal 3.554 3,554 As at 31 st 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 PROFrf TO NET CASH FLOW FROM OPERATING ACTIVITIES FROM OPERATING ACTtVlTIES 2023 2022 Operating Surplus/{Deficit) for the year Depreciation Movement in debtors Movement in creditors Gain on investments (Profit)/Loss on disposal of Fixed Assets Investment incorne (5,245) 15,758 3,554 4,008 11,789 (9,759) (551) (11,154) Net cash inflowl(outflow) from operating activities 9,547 (1,147) Page 17
CENTRE FOR HEALTH AND WELL BEING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Debtors Prepayments 11,789 11,789 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Social security costs and other taxes Credit card account Other Creditors Accrued expenses Deferred income (462) 1,076 925 642 1,448 1,539 2,090 13. MOVEMENT IN FUNDS Opening Iyet Movement Balance in Funds Transfers between Funds 2023 2022 Unrestricted Income Funds General fund 56,030 (11,107) 44,923 56,030 56,030 (11,107) 44,923 56,030 Restricted Income Funds Department for CommunitieslBRO Halifax Foundation Awards for All Community Foundation Northern Ireland 462 (2,730) 2,580 5,550 462 2.730 9,110 2,730 9,110 11,690 5,550 11,840 5,862 17,702 11,840 Page 18
CENTRE FOR HEALTH AND WELL BEING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023 14. UNRESTRICTED INCOME FUNDS 2023 2022 Balance at I st April 2022 56,030 52,112 Incoming resources for the year Resources expended for the year Transfer between finds 45,393 36,589 (56,500) (32,671) Balance at 3 1st March 2023 44,923 56,030 15. RESTRICTED INCOME FUNDS 2023 2022 Balance at I st April 2022 11,840 Incoming resources for the year Resources expended for the year Transfer between finds 148,547 138,232 {142,685) (126,392) Balance at 31 st March 2023 17,702 11,840 16. LEGAL STATUS Centre for Health and Well Being is a Company Limited by Guarantee. Each member has agreed to contribute £1 in the event of a compulsory winding up. Centre for Health and Well Being is a recognised Charity within the definition of Section 360(3) Income and Corporation Taxes Act 1970 by the Commissioners of the Inland Revenue. Centre for Health and Well Belng is a registered Charity with the Charity Commission for Northern Ireland. The registration number is NIC 107322. Page 19