CENTRE FOR UEALTH AND WELL BEING REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THK YKAR ENDED 31ST MèlRCH 2025 ( A COMPANY LIMITED IIY GUARANTEE AND NOT HAVING A SHARE CAPITAL) COMPANY REGISTRATION NUMBER N1071963 REGISTERED CHARITY NUMBER XR 32202 CHARrrY REGISTRATION NUMBER NIC 107322 O'HARA SHEARER CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS 547 FALLS ROAD BELFAST BTII 9AB
cENniE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 CONTEwrs Page Members and Professional Advisors Trustees Annual Report (includinu the Statement of Directors Responsibilities in respect of financial statements) Report of the Independent Auditors to the Members, Ac¢ountiiig Pulicies 8-10 Statement of Financial Activities (incorporating the income and expendibJre 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 2025 OFFICERS AND OTHER INFORMATION Directors thnd Truste, Lorraine Mills (c6-Chairperson) Bernadette McGlade (Treasurer) Clara McGrath (Appointed 1st August 2025) Kaien Layety (Resigned 22nd Januaiy 2025) Margaret Hyland (Appointed 23rd January 2025) Raymond Blaney (Resigned 28th August 2025) Hannah Burton (Resied 23rd Jally 2025) Linda Doherty Riley Katherine Orr (Resied 27th Awdust 2025) Enuna Watson (Appointed 1st August 2025) Comp#ny Secretary Margaret Hyland (Appointed 5th February 2025) Project Co-ordinator Nigel Mcclure Registered Office Unit I 689 Springfield Road Belf&st Co. Antrim BT12 7FP Auditoys O'Hara Shearer Chartered Accountants & Statutory Auditors 547 Falls Road Belfas¢ BTI19AB Bankers AEB NI J6 UniveTsity Road Belfast BT7 IND Company RegistrJtioD Number NI 071963 Charity Registrution Number XR 32202 Cliarity Commission for Northern Ireland Registration Number NIC 107322 Retsistered Charity Natne Centre for Health and Well Being Page I
Trustee's Annual Report April 2024 - March 2025 It has been a pleasure to serve another year as a Trustee, and Chair, of the Centre For Health and Wellbeing. During this accounting period we have thanked and said goodbye to Karen Laverty, Hanna Burton and Cara Cash-madey who all made valuable contributions to the continued progress of the cent for Health and Wellbeing. In the interest of adding to the oversight of the organisation we have welcomed Margaret Hyland who will be assuming the role of Company Secretary. The Centre will continue to strengthen the govemance capacity by adding Trustees with particular skill sets that wÈll contribute to the direction of travel of the Centre in it's Servi to the community. Thanks are due to the Department for Communities and the Victims and Survivors Service, for continuing to provide funding, supporting the Centre and it's service users, despite the political uncertainty around the Northem Ireland Executive and the lack of a three year budgeting cycle. The annual accounts reflect a significant increase in income, £7,104, reiVed from the Department of Communities which is very welcome in light of ever rising costs that the Centre has to meet. The accounts also indicate a significant increase in income from Belfast Health and Social Care Trust from approximately £43,500 last year to £65.800 this year. This is reftective of the Centre's ability to respond to increasing numbers of Carer referrals over a wider geographic area of Belfast. The Centre is now delivering approximately 1,600 therapies to Carers from an initial base of 450 therapies. Surplus generated from this increasing income makes a valuable contribution to the Centre's ability to cover costs, and to the sustainability of the therapists delivering at the Centre. bringing employment and resources to the area. I would like to thank the Halrfax Foundation for Northem Ireland for their continued support and to the LFT Charitable Trust for their support of the Centre's counselling service for which there is a steady demand. The Centre is not a counselling organisation but we are proud of the fact that we were able to step up and respond to client need through the provision of counselling. This would not be possible withoLrt the funding support provided, The Centre during the year continued to provide much needed support to victims and survivors with the support of the Victims and Survivors Seniice. Page 2
In total during the year with complementary therapies. counselling, personal development classes, outreach activities and a listening ear service telephone Servi to vulnerable Garers, the Centre for Health and Wellbeing provided a positive mental wellbeing service to approximately 700 people, which is a considerable achievement. The services cannot be delivered without the dedicated work of staff, Nigel and Christine, and our team of 14 complementary therapists and 2 counsellors, all of whom are highly valued by the charity and Éts service users. At the Centre we are acutely aware of our client needs and it is ourfocus to respond in a timely and meaningful way. Speaking with our clients it is clear to me how much they appreciate the service and how highly staff and therapists are thought off. This has been the case since the Centre opened its doors and is something we are justly proud of. I would also express my thanks to Tony Clarke and his team from Clarke & Co for their support with financial administration and to Lawrence Shearer from O'Hara Shearer for the audit and presentation of finanal statements. Speaking with Tony and Lawrence, I know that despite funding and financial Challenges, the Centre's financial health is robust, depending on conb'nued funding support, ensuring we remain viable and in a position to continue to serve the mental wellbeing needs of the local communty. The ongoing delivery from the Nl Executive I hope will provide stability to Northem Ireland and to the voluntary and community groups, through the provision of multi-year budgets, that play such a vital role within the community. The demands on the Health servi and limited budgets will always be there bLrt I do know that. with continued funding, the Centre for Health and Wellbeing will continue to respond to community need for improved mental and physical wellbeing. Lorraine Mills 271h January 2026 Chairperson Page 3
CENTRE FOR HEALTH AND WELL BEING FENANCIAL STATEMEI NTS FOR THE YEAR ENDED 31ST MARCH 2025 STATEMENf 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 3 1st March 2025. The Trustees confirm that they comply with the requirements of the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities: Statement of Reconunended 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 suiplus or deficit of the Company for that period. In preparinu 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 pi"udent' prepare the financial statements on the goino 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 cotnpany's transactions and disclose with reasonable ac¢urdCy 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 safeguardino the assets of tlie company and hence for taking reasonable steps for the prevention and detection of fraud and other irreoularities. In so far as the directors are aware: - there is no relevant audit inforn]ation of which the company's auditor is unaware. and - the directors have tslcen all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that infonnation. By ordei. of the board: 27th Janu DATE 2026 BERNADII TTE MCGLADE DIRECTOR P4ue 4
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS, Opinion We have audited the financiat statements of Centre for HeaIth and Well Being (the 'charity) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Batance Sheel the Staternent of Cash Flows and the notes to the financial stateinents, in¢luding a summary of $i1fCanI accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, incIL]llg Financial Repoiting Standai'd 102 Thefinoncial Reporting SILtndard applicable in ihe UKand Republic ofIreland (United Kingdom Generally Accepted Accounting Prdcticc). In our opinion, Ibe financial statements: give a true and fair view of the slate of the charitable companys affairs as at 31 March 2025 and of tts incoming resources and appltcation of resources. including its income and expenditure for tlie year then ended. have been properly prepared in accordance with the Financial Reportill8 Standard applicable in the UK and Republi¢ of Ireland (FRS 102) (effective l January 2015) - (Charities SOIiP (FRS102)), the Financial Repoiting Standard applicable in the UK and Republic of Ireland (FRS 102). have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted OLEr audit in accordance with International Standards on Auditing (UK) (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 requirements that aTe relevant to our audit of the accouiits in the UK, including the FRCS EthicaI Standard, and we have fulfilled our otlier ethi¢&il responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained i5 sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAS {UK) requi us to report to you where- the trustees, use of the going concern basis of a¢countin8 in the prepardtion of the financia] statement5 is not appropi'iafr- or the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt aknut the charity's ability to continue to adopt the going concern basis of accounting for a period of at least e1ve months from the date when the fin8cial statements are authorised for issue. Otlier information The other infonnation comprises the inforniation included in the annual repor¢ other than the financial statements and our auditor's report thereon. The tru5tee5 are responsible for the other infonnation. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly slated in our repor¢ we do not express any fonn of assurance conclusion thereon. In coTmection with our audit of the financial statements, our responsibility is to read the other infom]ation and, in doing so, cor)sider whether the other inforn]ation is materially inconsistent with the financial statements or our knowledge obtsined in the audit or othenvise appears to be materially misstated. If we identify su¢h niaterial inconsistenctes or apparent material misstatements, we are required to detemiine whether there is a material misstafrment in the fmancial statements or a material misstatement of the other infonnation. If. based on the work we have performed, we conclude tbat there is a material misstatement of this other inforn]atiou. we are required to report that fact. We have notbing to report in this r¢gard. Page 5
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 REPORT OF THE INDEP£NDENT AUDITOR TO THE MEMBERS, Matters on which we are required to report by exception In the light of the knowled(ye and understanding of the Tee5 and its environment obtaFned in the course of the audi( we have not identified inaterial mi5Statements in the Trustees, ReporL We l)ave nothing 10 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 accountintr records have not been kepf, or die financial statements aTe not in agreement with the accounting records. or certaiJ] disclosures of trustees, remuneration specified by law ar¢ not made. or we have not received all the tnforn]ation and explanations we require for our audiL Responsibilities of trusteos As explained more llY in the Statement of Tnee5, Resp)nsibilities, the trustees. who are also the dtrecÈors oftlie 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 diie¢tors detennine is necessary to enable the preparation of fiiiancial statements that are free from material misstatemenL whether due to fraud or eOr. In prepllr1ll the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going ¢oncern, disclosing, as applicable. Inatters related to goino concern and using the going concem basis of accounting unless the trnstee5 either intend lo lTrquidate the compally or to c¢ase operdtions, 01 bave no realistic alt¢rnative but to do so. Auditor'5 responsibilittes for the audit of the flnancial ststements Our objectives are to obtsin reasonable assurdnce about whether the fMan¢] statements as a whole a free from matei.ial misstat¢menl. whether due to fraud or eor, and to issue an auditorfs report that iocludes our opinion. Reasonabl¥ assurance is a Iijtsli level of assurance, but 15 not a tsuarantee that an audit conducted'in accordance with ISAS (UK) will always detect a material InisstaÉeinent when it exists. Mi5Staiements can arise from fraud or error and are considered material if, individuauy or in the aggregate, they could reasonably be expected to Anlluence the economic decisions of IrS taken on the basis of these financial statements. Irregularities, including fraud. are instances of nOnoMPlI8ce with laws and regulations. We design procpdures in line with our responsibilities, outlined above, to defrct material Inisstatements in respect of trregularities, in¢luding fraud, Tl)e extent to which oui. proc¢dures are capable of detectÉng irregularitie4 including fraud, is detailed below. ExplRnation as to what extent the audit was considered capable of delecting Irregularitles, including frqud The objectives of our audit In respect of fraud, are to identify and assess the risks of material misstatemenr of the fina7]cial statements due to fraud. to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, throuoh designsng and impl¢mentTng appTopriale responses to those assessed risks. and to respond approprial¢ly to i])stances of fraud or suspected fraud identified durtng the audiL However, tlie prllnary respo11b11ity for the prevention and detection of fraud rests with both management and those charged with govcrnance of the Charity. Our Rpproach was as follows: We obtained an understanding of the legal and regulatory requirements applicable to the charity and considered that the Inost significanl are the Companies Act 2006 and the Financial Reporting Stalldard applicable in the UK and Republic of treland (FRS 102) (effective l January 2015) - (Charities SOIiP (FRS 102). Enquiry of management, those charoed with governance and the entity's soli¢itors around actual and potential litigation and claims. Ellquiry of entity staff in compliance fifftctions to identify any instances of ally non-¢ompliance with laws and regulations. Reviewintt financial statement disclosures and testing to supporting documentstion to assess compliance with applicable laws and regulations. Page 6
CENTRE FOR H ALT AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 REPORT OF THE INDEPENDENT AUDITOR TOTHE MEMBERS, Audiiing the risk of management override of controls. including througli tesling Journ entries and other adjustm¢nt5 for appi'opriateness, and evaluaiing th¢ business rationale of significant transaciions outside the normal course of business. As pait of an audit in acconlance with ISAS (UK) we exercise professional judgement and Tnaltain professional scepticism Ihi'oughout the audit. We also: Identify and assc5S the risks of material misstalement ofthe financial statements, whether due to fraud or eJTOr, design and perfomi audit procedures responsive lo those risks. and obtain audit evidence that is Sufficient and appropi'iate £0 provide a basis for our tspinion. The risk of noi detecting a material misstatement resulting from fraud is higher than for OD¢ resulting from ¢rn)r, as fraud may involve collusioE4 forgery. intentional omissions. misrepresentations, or the override of intemal control. Obtain aft understanding of intemal contn)I relevant lo the audit in order to desiJD audit procedu$ thot are pproprial¢ in the CiTcuinstances, but not for the purposes of expressing opinton on the effectiveness of the company's itktei'ngd control. Evaluole the appropriateness of accounting policies used and the reasonableness of accounting estimates 8nd related dis¢losuTes made by the directors. Conclude on the appropriateness of the directo, use of the going concern basis of accoutiting and. based on the audit evidence obtained. whether a material uncertainty <xists lat¢d to or conditions that may cast signifieant doubt on the ¢harity'$ ability to continue as a going concern. If we con¢lude"that a material uncertainty ¢XISts. we are required to draw atteniion in our auditovs rep)rt to the lated disclosures in the finat7cial statement or, if such disclosu are inadequate, to modify our opinion. Our conclusiorts based on the audit evideiice obtained up to our auditovs report. However, futtjre events or conditions may cause the charity to eease to COT)tinue &8 a going concern. Evaluaic thc oycrall presentation. strncwre and content of the financi&l ststanents, including th¢ d15closi1, and whether the financi statemenis represent the underlying transactions and ¢vents in a manner tIt achieves fair pi'esentation. A further deseription of our responsibilities for th¢ audit of the financial statements is l(Kated on the Financial R4rtIng Council's website at.. htW'./lwww.frc.or&uklauditor5rc5POn5ibilities. This descripiion fortns part of our auditorfs report. We eOTnmunioate with those charoed with governance regthing. among other mattejs, the planned scope and timino of the audit and SI)fiCant findings. including any significant deficiencies in internat cortrol that we identify during our audit. Use of our report Thi5 Ifport is made solely lo the charitable company's members. as a Ix)dy? in accot¥Jan¢e with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that ACL Our audit work has been undertaken so that we might state to the chai'itable company's member5 those matter5 we Bre required state to them in an auditors, report and for no other purpose. To the fullest ¢xteni pemitted by law, we do nor accept or assumc rcsponsibility to anyone other than the ctwitable cumpany s memb¢i's as a b , for our audit work. for this report or foi. the opinions we have fornied. LA ENCE SHEARER F.C.A., Senior Statutory A4ditOT IOR AND ON BEIL4LF OF O'IL4RA SHEARER. Stsiutory Allditor O'HARA SHEARER CHARTLRED ACCOUNTANTS AND STATUTORY AiJDITORS 547 Falls Road Belfast BTII 9AB Dllted: 27th January 2026 Pag¢ 7
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 STATEMEf4T OF ACCOUNTING POLICIES AccountintF Convention and Basis ofAccouDtin The financial stateinents have been prepared under the historical cost convention. Tlie 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 trUSts, 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 accountin(F Èn preparing tlie financia] statements. Ineome Recognition Incoine is recognised when the Charity has entitlement to the funds, any perfonnance 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 ancl the amount can be measured reliably. this is nornially 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 incliide the costs of advcrtising? producino publications. printing and maiEing fundraising material, and staff costs in these areas. Costs of charitable activities include direct expenditure incurred throuoh operational activities. Governance costs represent the costs associated with the Eovernance arrangements of the charity which relate to the general running of the charity &s opposed to those costs associated with fundraising or charitable activity. Fixed Assets All tangible fixed assets are recorded at cost. Page 8
CENfRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ETrIDED 31ST MARCH 2025 STATEMENT OF ACCOUNTING POLICIES Conlinued Depreciation Depreciation is calculated to wi'ite off the cost of fixed assets over their estimated useful lives at the following rates: Office refurbishment OlCe equipment 250/0 on cost 25 % on cost Repairs and Reneivals All repairs and Irnewals are written off as incurred Pension Costs The charity does currently operate a pension scheme. Debtors and Prepayments Trade debtors and other debtors are reco11Sed at the settlement amount due afier 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 eveiit that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measiired or estimated reliably. Creditors and provisions are normally recognised at their settleinent amount after allowinu for any trade discounts due. Financial Instruments The Charity only has financial assets and financial liabilitie5 of a kind that qualify as basic financial insti'uments, Basic financial instruments are inTtially recognised at transaction value and subsequently measured at their settlement vajue with the exception of bank loans which are subsequently meaJured 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 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 nct movement in funds. Page 9
CENTRE FOR HEALTH AND WELL BEING FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 STATEMENT OF ACCOUNTING POLICIES Continued Fund Accountlng Unrestricted are general fvnds that are available for use at the Trustees, discretion in rtherance of the objectives of the charity. Designated funds are unrestricted funds set aside by the trustees Out of unrestricted funds for specific futui'e puiposes. Restricted funds are those given for use in a particular area or for specific purposes, the use of which is restricted to tliat area or purpose. The iiicoine received from fvnders depends on the charity meettncv detsiled criteria on expenses plans. Graiits given under such conditions are also given subject to them being obtained for in connection with the rther]ce of the charity's aiins and objectives. Such income can be repayable to the funder if such expenses plans and criteria are not meL Sucl) income is only deferred when the donor specifies that the grantldonation must only be used in fure &¢counting periods. or the donor has imposed eonditions which must be met before the charity has unconditional entitlement. Income fiDm charitable activities includes in¢oine received under contract or where entitlement to grant fimding is subject to specific perfonnance conditions is recognised as earned as die related goods/services are provided. Gi'aiit incoine iiicluded in this category provÈdes funding to SUPPOrt perfomance activities and is recognised where tliere is entitlement. certainty of receipt and the amount can be measured with sufficient reliability. Income is deferred when: fees/perforn)ance related grants are received in advance of the perforniancelevent to wl)ich they relate. Reseiwes Policy Unrestricted fuiids are needed to provide llds which can be applied to specifIc projects to enable these projects to be undertaken at short notice and to cover the n]nning costs of the Charity for a limited pei'iod, sliould there be a significant shortfall All projected income. Page 10
CENTRE FOR HEALTH AND IVELL BEIN OF FJNANCIAI. AcfiviTIES ornti the intomc and e roR TFIE YE.4R EYI DED 31ST1¥14RCH 202 STATEME inco enditure #ceo unrestrict Restricted Endownnicnt TOTAL TOTAL Funds Funds Fuads 202.fj 2024 NOTES INCOlklE AND ENDOIVNfvi£NTS fROM: Donations and legacie5 Income froTn investmettts Income from ¢h4rilable a¢tivities Income from other tradiftg activities 36.625 175.451 212,076 190,665 TOTAL INCOME AND ENDOWNMEpirs 36.625 175.451 212.076 190,665 EXPENDITURE ON: Expendilure on taising funds Expenditure on chtsritable activities Otl)er expenditure Net gaiiisl(losses) on tuv¢stments 45.IN)O 179.646 224.646 198.686 TOTAL RESOURCES EXPENDED 45,(K)O 179,646 224,646 198.686 NET INCOMfJiEXPCNDITURE) (8J75) (4,195) (12,5701 {&0211 Transfers between funds iT MOVEMCIIT IN fuNDS (8J75) (4,195) (12,5701 (8,0211 RECONCILIATIOP4 OF FUNDS TOTAL fuNDS BROUGFrr FORWARD 9,665 54,604 62,625 TOTAL FUNDS CARRIED FORWARD 36,564 SA70 42.034 54,604 The Sta¢¢me#t of FinaTrci#l Aetiviti¢s ineludes •ll 1ft5 8Dd losses the yr iher¢tore a S¢&tement ofTot81 Recognis¢d Gains 8nd Lossts ha$ no¢ been pr¢p#red All ofthe above relate to ¢onlinuing #etivities The aceompJLying •¢eoutstitt8 p•ll¢ie5and Iht forrn prt of these fiuntlAI st*lcm¢nts Pa8ell
CENTRE FOR HEALTH AND WELL BEING BALANCE SHEET AS AT 31ST MARCH 2025 2025 2024 NOTES FIXED ASSETS Tangible assets 504 2,837 CUR¢ NT ASSETS Debtors and pitpayments Cash at bank Cash in hand 836 44,683 12,906 40,478 45,519 53,384 Ci'editors: amounts f2Jling due Ivithin one year 12 (3,989) (1,617j NET CURRE'NT ASSETSI(LIABILITIES) 41,530 51,767 TOTAL ASSETS LESS CURRENT ASSETS/( LIABILITIES } 42,034 54,604 Creditors: amounts falliuqF due after more than one year NET ASSETSI(LIABILITIES) 42,034 54,604 FUNDS: I NDOWNMENT FUNDS UNRESTRICTED INCOME FUNDS 13114 36,564 44,939 RESTRICTED INCOME FUNDS 13115 5,470 9,665 42,034 54,604 These financial statements were approved by the Trustees on 27th January 2026 and are sigiied on their behalf by: BERf4ADETTE MCGLADE DIREcfoR DATE 27th January 2026 The aecompinylllg accounting polieies Dotes form part of these financlal statemeDts Page 12
CENTRE FOR HEALTH AND WELL BEING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 NOTES CASHFLOWS FROM OPERATING AcfIvJTIES Cash generated from operations io 4,704 (17,295) Net cash inflowl(oufflow) from operating activities 4,704 (17,295) Investinfj aetiv3ties Investment income PurcliAse of tangible fixed assets Acquisition of investments Disposal of investments Disposal of tangible fixed assets (499) Net cash from investing activities (499) Inci'easel(decrease) in cash and cash equivalents in the year 4,205 (17,295) Cash and cash equivalents at the be(FilllliDg of the year 40,478 57,773 and cash equivalents at the end of the year 44,683 40,478 Relating to.. Cash at bank and in h2Dd 44,683 40,478 The 4CCOmPthDying aeeounting pollcies notes form part of these financial statements Page 13
CENTRE FOR HEALTH AND WELL BEING NOTES TO THE FINANCIAL STATEMEwrs FOR THE YEAR ENDED 31 T MARC I. DONATIONS AND LEIGACIES UTrrestrleted Restricted Funds Funds Unrestricted Restricted Funds Funds 2025 2024 Donations Legucie5 2. JNCOME FROM INVESTMENrs UTrrestri¢t¢d Restricted Funds Funds Unrestricted Restrlcted Funds Funds 2025 2024 Income from UK listed investments Income from cash 3. INCOME fROM CHARITABLE AcfIviTlES Unrestricted Restricted Funds Funds Unrestricted Restricted Funds Funds 2025 2024 Department for CommunitieslBRO Victims & Survivors Service Viclinis & SurviYor5 Service- Environmental Improvement Gr8nl Lrr Charitable Trust Halifax Foui)dation The Edward Gostling Foundation Inwme generation Income generation- BHSCT Carerfs Th¢rapi¢s 65,140 54Jll 65,140 54.311 58.036 58,137 58,036 58,137 ,920 4,71Y) 1,920 4,700 3,600 10,000 3,600 i 0,000 17,309 43.583 20.145 16.480 20,145 65.860 17,309 43.583 49J80 L¢ss.' Detened income 36.625 175.451 212,076 60.892 129.773 190.665 4. INCOME FROM OTHER TRADING AcfIviTILS Unrestri¢t¢d R(Ided Funds FuDds Unrestricted Restricted Funds Fvnds 202S 2024 Fundraising Page 14
CENTRE FOR HEALTH AND WELL BEING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 20 5. EXPENDITURE ON RAISING FUNDS Utyrestricted Restrieted Fumd5 Funds Uftrestricted Restricted Funds Funds 2025 2024 Promotional and fundraising sts 6. EXPENDITURE ON CHARITABLE AcfiviTIES Unrestrieted Restricted Funds Flld$ Unrestricted Restricted Funds Funds 2025 2024 Wages and salaries (See Note 8) Social security costs (See Note 8} poste, printing and stationery Travel expenses Pro.mine costs Ei¢pairs and maintenllnce FinEnce service oulsour¢e team Therapie5 Capital equipm¢ni costs Networking, advertisin8 and ev¢nl ¢ostS Hospitality Sundry ¢xp¢nse5 tkpreciation 2.610 54,081 2,741 56,691 2.741 3,173 53,937 1.293 320 53,937 1,293 1,370 3,173 ,050 480 2.218 2,596 19,678 4,685 5,165 2.218 6,788 115,942 4,194 1.836 524 37,975 12,210 92 4.976 52,699 16,404 1.928 5,500 90,674 4,192 96264 773 773 2.832 2.832 3,554 3,554 33W7 161.963 195550 49.906 125527 175,433 Support C05ts and Governance costs Training Memb¢rship and alI1tiOn lees Telephone and internel rr maintenane¢ Light and heat Rent, rates and services Insurance Audit fees Othei. professional fees Bank interest and charges 400 145 .443 828 1,900 6.337 318 153 1.513 513 989 2.502 318 153 1.856 513 4,188 12.664 1,307 1,422 145 .443 828 5,800 15,395 2,796 1.422 343 3.900 9,058 2.796 1.422 3,199 10.162 1.307 1,272 150 360 507 867 832 832 11,413 17,683 29,096 6,970 16,283 23,253 TOTAL EXPENDrruRE ON CHAIUTABLE ACTIVITILS 45,01)O 179,646 224,646 141810 198 686 Page 15
CEwfRE FOR HEALTH AND WELL BEING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 li 7. NET (OUTGOING)/ INCOlkUNG RESOURCES FOR THE YEAR This 15 Stated after charginfjl(creditin J 2025 2024 Auditors remuneration Depreciation 1,422 2.832 1,422 3,554 8. SALARY COSTS AND EMOLUMENTS 2025 2024 Total staff costs were as follows: Wages and salaries - key management personnel Wages and salai'ies - otlier staff Einployer social security costs - key manaoement personnel Employer social security costs - other staff HMRC Employment Allowance 34,682 22,009 32,097 21,840 4,467 1,762 (4,936 1,938 (5,000) 59,432 The average monthly number of employees during the year was as follows: 2025 Number 2024 Number No employees had emoluments in excess of £60,000 (2024: £Nil) Trustees, remuneration and benefits There was no trustees, remuneration or other benefits for the year ended 3 Ist March 2025. (2024.. £Nil) Trustees, Expenses There were no trustees, expenses paid for the year ended 31 st March 2025. (2024: £Nil) Page 16
CENTRE FOR HEI ALTH AND WELL BEJNG NOTES TO THE FINANCIAL STATEMEDrrs FOR THE YEAR ENDED 31ST MARCH 2025 9. TANGIBLE FIXED ASSETS otrice Office Refurbishrnent Equipment Total COST As at I st April 2024 118,488 22,678 141,166 Addition5 Disposals 499 499 As at 31 st Mareh 2025 118,488 23,177 141,665 DEPRECIATION As al 1st April 2024 118,487 19.842 138,329 Charge for year Eliminated on disposal 2,832 2,832 As at 31st March 2025 118,487 22.674 141,161 Net book value 2025 503 504 Net book value 2024 2,837 10. RECONCILIATION OF OPERATING PROFfr TO NET CASH FLOW FROM OPERATING AcTIvlEs FROM OPERATING ACTtVITIES 2025 2024 Operating Surplusl(Deficit) for the year Depreciation Movement in debtors Movement iii creditors Gain 011 investments {Profit)/Loss on disposal of Fixed Assets Investmeiit incorne (12,570) 2,832 12,070 2,J72 (8,02 l) 3,554 (12,906) 78 Net cash inflowl(ollffloTV) from operating activities 4,704 (17,295) Page 17
CEIYTRE FOR HEALTH AND WEI LL BEING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Debtoi Pi'epayinents 836 12,906 836 12,906 12. CREDrroRS: AMOUNTS FALLING DUE wrfHIN ONE YEAR 2025 2024 Social security costs and other tsxes Credit card account Other Creditors Accrued expenses Deferred income 1,751 (1,352) 3,590 556 310 751 3,989 1,617 13. MOVEMENf IN FUNDS Openino Balance Net Movement in Funds Ti'ansfers between Funds 2025 2024 Unrestricted Income Funds General fund 44,939 (8,375) 36,564 44,939 44,939 (8,375) 36,564 44,939 Restricted Income Funds Department for Communities/BRO Halifax Foundation Awai'ds for All The Albert Hunt Trust LFT Charitable Ti'ust The Edward Gostling Foundation 140 (750) (1,340) 1,920 (4. E 65) 140 750 3.655 750 3,655 2,315 1,920 1,095 5260 5,260 9,665 (4,195 5,470 9,665 Page 18
CENTRE FOR HEALTH AND WELL BEING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 14. UNRESTRICTED INCOME FUNDS 2025 2024 Balance at 1st April 2024 44,939 40,923 Incoming resources for the year Resources expended for the year Transfei. between finds 36,625 60.892 (45,000) (56,876) Balance at 31 st March 2025 36,564 44.939 15. RESTIUCTED INCOME FUNDS 2025 2024 Balance at 1st April 2024 9,665 21,702 Incoming resources for the year Resources expended for the year Transfer between finds 175,451 129,773 (179,646) (141,810) Balance at 3 1st March 2025 5,470 9,665 16. LEGAL STATUS Centre for Health and Well Being ts a Company Limited by Guarantee. Each member has agreed to contribute £I 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 Being is a registered Charity with the Charity Commission for Northern Ireland. The registration number is NIC 107322. Page 19