HEALTHY LIVING CENTRES ALLIANCE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2023
Un￿striCted 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
be￿een 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 p￿pared 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 nO￿lthstanding 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 acquI￿d 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 Chol￿s. 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 be￿een 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-