HEALTHY LIVING CENTRES ALLIANCE LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2023 UnstriCted Restricted funds funds 2023 2023 Total Unrestricted Restricted funds funds 2022 2022 Totsl 2023 2022 Notes Income and endowments from: Charitable activities Other income 17,957 13,250 215,204 233,161 13,250 7,855 14,875 164,583 172,438 14,875 Total income 31,207 215.204 246.411 22,730 164,583 187,313 Ex enditure on: Charitable activities 26.655 259.831 286.486 52,260 165,479 217,739 Net incomingl{outgoing) resources before transfers 4,552 (44.627) (40.075) (29,530) (896) {30,426) Gross transfers beeen funds 33,740 (33,740) 7,503 (7,503) Net incomel(expenditure) for the yearl Net movement in funds 38.292 (78.367) (40.075) (22,027) (8,399) {30.426) Fund balances at 1 July 2022 14,103 63,352 77,455 36,130 71,751 107,881 Fund balances at 30 June 2023 52.395 (15.015) 37.380 14,103 63,352 77.455 The statement of financial adivities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 16-
HEALTHY LIVING CENTRES ALLIANCE LIMITED BALANCE SHEET ASAT 30 JUNE 2023 2023 2022 Notes Current assets Debtors Cash at bank and in hand 42.559 174.885 9.508 89.687 217.444 99.195 Creditors: amounts falling due within one year 10 (180,064) (21,740) Net current assets 37,380 77,455 Income funds Restricted funds Unrestricted funds 12 (15.015) 52.395 63.352 14.103 37,380 77,455 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on 27 March 2024 qil) Mr M Connolly Trustee Ms T Nugent Trustee Company Registration No. N1653799 17-
HEALTHY LIVING CENTRES ALLIANCE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2023 2023 2022 Notes Cash flows from operating activities Cash generated from operations 16 85,198 7,567 Net cash used in investing activities Net cash used in financing activities Net in¢aSe in cash and cash equivalents 85,198 7,567 Cash and cash equivalents at beginning of year 89,687 82,120 Cash and cash equivalents at end of year 174,885 89,687 18-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 Accounting policies Charity information Healthy Living Centres Alliance Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Maureen Sheehan Centre, 106 Albert Street, Belfast. BT12 4HL. 1.1 Accounting convention The financial statements have been ppared in accordan Trmth the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20191" The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling. which is the nCtIOnal currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern These financial statements have been prepared on a going concem basis nOlthstanding the fact that the charity had a low level of free reserves at the balan sheet date. The charity has secured fvnding for the continued delivery of services up until at least 2025. In addition, expenditure primarily relates to the delivery of funded services and, as such. any drop in income should result in a corresponding drop in expenditure. The charity has no significant financial liabilities or commitments. Accordingly, having taken all factors into account, the directors consider it appropriate that the finanaal statements for the year ended 30 June 2023 be prepared on a going concern basis. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtheran of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activty are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 19-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 Accounting policies {Continued) Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Charitable activities and Govemance costs are costs incurred on the charity's operations, including support costs and costs relating to the govemance of the charty apportioned to charitable activities. All expenditure is inclusive of irrecoverable VAT. 1.6 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.7 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which indude debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured al the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquId in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised Cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.8 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide temiination benefits. -20-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 Charltable actlvltles Paln Support Mental Health Other Charltable Foundatlon Actlvltles 2023 2023 Herltage for Health 2023 Total 2023 Paln Support Other Charltable Warm, Well & Actlvltles Connected 2022 2022 Total 2022 2023 2022 Services provided under contract Performance related grants Other income 125,800 17,327 44,718 187,845 27,359 17,957 91,436 57,500 148,936 4,000 19,502 27,359 4,000 17,957 3,400 16,102 125,800 17,327 62,675 27,359 233,161 94,836 73,602 4,000 172,438 Analysls by fund Unrestricted funds Restricted funds 17,957 44,718 17,957 215,204 3,400 91,436 4,455 69,147 7,855 164,583 125,800 17,327 27,359 4,000 125,800 17,327 62,675 27,359 233,161 94,836 73,602 4,000 172,438 21
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 other income Unrestricted Unrestricted funds funds 2023 2022 Membership fees 13,250 14,875
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 Charltable actlvltles Pain Mental Health Other Support Foundation Charitable Actlvltles Heritage for Health Total 2023 Pain Other Support Charitsble Actlvltles Total 2022 2023 2023 2023 2023 2022 2022 Programme delivery costs 139,970 5,238 45,079 29,106 219,393 76,429 83,313 159,742 Share of support costs (see note 51 Share of governance costs (see note 5) 33,117 14,595 4,789 3,850 10,762 63,243 3,850 23,303 28,934 5,760 52,237 5,760 173,087 19,833 53,698 39,868 286,486 99,732 118,007 217,739 Analysls by fund Unreslricted funds Restricted funds 17,675 155,412 8,980 44,718 26,655 259,831 3,400 96,332 48,860 69,147 52,260 165,479 19,833 39,868 173,087 19,833 53,698 39,868 286,486 99,732 118,007 217,739 23-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 Support costs Support Governance costs costs 2023 Support Governance costs costs 2022 Bank charges Wages and Salaries Insurance Computer & Technical Support Facilitation & Management Fees Accounting, Legal & Professional Fees Office l General Administration Miscellaneous costs Support salaries 212 9.581 807 212 9.581 807 182 182 738 738 182 182 1,046 1,046 17.675 17.675 3.400 3.400 580 580 6,835 6,835 1,050 1.334 31.822 1,050 1.334 31.822 240 2.715 37.081 240 2,715 37,081 Audit fees 3.850 3.850 5,760 5.760 63,243 3,850 67,093 52,237 5,760 57,997 Analysed between Charitable activities 63,243 3,850 67,093 52,237 5,760 57,997 Governance costs includes payments to the auditors of £3.850 (2022 - £5.760) for audit fees. Trustees None of the Irustees (or any persons Connected with them) received any remuneration or benefits from the charity during the year. Employees The average monthly number of employees during the year was.. 2023 Number 2022 Number There were no employees whose annual remuneration VRS more than £60,000. Taxation The charity is exempt from tax on income and gains falling v4ithin section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the exient that these are applied to its charitable objects. -24-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 Debtors 2023 2022 Amounts falling due within one year: Other debtors Prepayments and accrued income 121 9,387 42,559 42,559 9.508 10 Creditors: amounts falling due within one year 2023 2022 Other creditors Accruals 6,584 173,480 21,740 180,064 21,740 11 Retirement benefit schemes The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. -25-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 12 Restrlcted funds The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes.. Movement in funds Incomlng Resources rèsources èxpendod Movement in funds Incomlng Resources rèsources expendèd 8alance at 1 July 2021 Transfer8 Balance at 1 July 2022 Transfers Balance at 30 June 2023 Warm, Well and Connected Persistent Pain Management Transform Your Trolley Bogside and Brandywell Health Forum PHA slow cookers Mental Health Foundation Heritage 4 Health 3,503 68,248 4,000 91,436 57,500 6,000 5,647 (7,5031 (96,3321 157,5001 16,000) 15,647) 63,352 125,800 44,718 1155,412) 144,718) (33,7401 17,327 27,359 119,833) 139,868) 12,506) 112,509) 71,751 164,583 1165,4791 (7,5031 63,352 215,204 1259,831) (33,7401 115,015) 26-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 13 Explanatory notes to the funds (i) Restricted funds (a) Pain Support Programme Better Days Pain Support Programme is a collaborative cross-sectoral project aimed at improving social and mental health outcomes for people experiencing Chronic pain in Nl. Partners include the Healthy Living Centre Allian {community), Public Health Agency (PHA), Health & Social Care Board IHSCB}, Queens University Dept of Psychology, doctors and phamacists. The project began as a successful pilot in 2017 and has since evolved into a region-wide series of programmes facilitating a support and self-management approach to pain using a community development model. The transfer of funds relates to income that is attributable to the daily running of Healthy Living Centre Alliance Ltd. (b) Transform Your Trolley Safefood Ireland has again partnered wth the Healthy Living Centre Alliance to launch its hugely successful 'Transform Your Trolley. programme in communities across Northern Ireland to support families to improve their shopping trolleys by replaang fatty and sugary foods wth healthy, balanced Chols. The Alliance has requesled that Old Library Trust HLC take responsibility for coordination of the project with funds from Safefood via HLCAlliance Ltd. (c) Mental Health Foundation The Mental Health for Better Days project aims to develop a mental health wellbeing module within the HLCA'S award-winning Better Days Chronic Pain Management programme, creating a tailored programme to protect the mental health of people living with long-temi physical health conditions. This partnership will continue until 3110712024 and the current fund deficit will be covered by income received during the remaining period of the partnership. (d) Heritage 4 Health Heritage 4 Health is a partnership beeen Northern Ireland Environment Link and Healthy Living Centre Alliance. Funded by the National Lottery Heritage Fund, Heritage for Health is a social prescribing programme. Heritage 4 Health is designed to increase access to, and time spent on activities known to enhance individual health and wellbeing. Programme participants are referred through Healthy Living Centres across Northern Ireland and facilitated to help envisage their lives in the future with hope and positivity. This partnership will continue until 3010412024 and the current fvnd deficit will be covered by income received during the remaining period of the partnership. 14 Analysis of net assets between funds Unrestricted Restricted funds funds 2023 2023 Total Unrestricted Restricted funds funds 2022 2022 Total 2023 2022 Fund balances at 30 June 2023 are represented by.. Current assetsl(liabilities) 52.395 (15,015) 37.380 14.103 63,352 77.455 52,395 (15,015) 37,380 14,103 63,352 77,455 15 Related party transactions There were no disdosable related paty transactions during the year (2022 - none). -27-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 16 Cash generated from operations 2023 2022 Deficit for the year (40,075) {30,426) Movements in working capital.. (Increase}Idecrease in debtors Increasel(decrease) in creditors (33,051) 158,324 44.237 {6,244) Cash generated from operations 85,198 7,567 17 Analysis of changes in net funds The charity had no debt during the year. -28-