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 (Resi￿ed 23rd Jall￿￿y 2025) Linda Doherty Riley Katherine Orr (Resi￿ed 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, re￿iVed 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 finan￿al 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 $i￿1f￿CanI 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 fin8￿cial 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 T￿￿ee5 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 Tn￿ee5, 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 e￿Or. 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 e￿or, 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 I￿rS taken on the basis of these financial statements. Irregularities, including fraud. are instances of nOn￿oMPlI8￿ce 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 respo1￿1b11ity 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 Tnal￿tain 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