Charity registration number NIC108557 Company registration number N1653799 (Northern Iland) HEALTHY LIVING CENTRES ALLIANCE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
HEALTHY LIVING CENTRES ALLIANCE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ms N Brennan Mr M Connolly Mr C Corr Mr L T Devine Ms E Gingles Mr M Mowen Ms B Conway Ms T Nugent Mr G Magowan (Appointed 12 December 2023) Secretary Ms E Mcshane Charity number NIC108557 Company number N1653799 Principal address Maureen Sheehan Cerrtre 106 Abert Street Belfast BT12 4HL Registered office Maureen Sheehan Centre 106 Abert Street Belfast BT12 4HL Auditor GMCG BELFAST Chartered Accountants & Statutory Auditor Alfred House 19 Alfred Street Belfast BT2 8EQ Bankers Danske Bank Donegall Square West Belfast Down BT16JS
HEALTHY LIVING CENTRES ALLIANCE LIMITED CONTENTS Page Trustees, report Independent auditorfs report 7-12 Statement of financial activities 13 Balance sheet 14 Notes to the financial statements 15-24
HEALTHY LIVING CENTRES ALLIANCE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 JUNE 2024 The twstees present their annual report and financial statements for the year ended 30 June 2024. The financial statements have been prepared in accordan with the accounting policies set out in note 1 to the financial statements and comply with the charity's Artides ofAssociation. the Companies Act 2006 and "Accounting and Reporting by Charities= Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). Objectives and activities The charitable company's objectives are to promote the advanment of health and wellbeing of the inhabitants of Northern Ireland and the Republic of Ireland {hereinafter called 'the beneficiaries, and 'the area of benefit'}, by consolidating the reputation and recognition of each of the Healthy Living Centres and to promote in a collaborative way the services that they provide in order to tackle health inequalities and improve the quality of life for the beneficiaries. The direct benefits which flow from this purpose indude" improved knowledge, capacty and ability of member groups to identify and target health inequalities and improve mental and physical health in communities experiencing endemic social deprivation., increased capability of member groups to collaborate sulFregionally in their own area so as to attract and target resources more accurately at areas of social deprivation- increased capability of member groups to collaborate on a regional basis with the public sector so as to attract and target govemment and charitable resources for and wth people in socially deprived neighbourhoods., increased capability of member groups to strategise on an all-lreland basis to attract and target resources at people experiencing poor mental and physical health in socially deprived neighbourhoods. These benefits are evidenced through feedback from attendees at our training and strategic events using monitoring devices and fonns; from surveys conducted wth member groups,. from outcomes delivered by thematic working groups and cyclical out-turn reports from our regional projects to funders and to the Board of Trustees. There is no harm anticipated from this purpose. The charity's beneficiaries are its members, their managers, staff and volunteers, and people whose lives are improved in or by Healthy Living Centres delivering locally as part of regional thematic, sub-regional and strategic, coordinated activity. A pnvate benefit to trustees may arise from our ongoing programme of thematic training. good practice visits, direct support to groups, financial support through regional projects or information provision. Through this, truslees may gain skills, experience or funding which are transferable to other settings and which may benefit their own community group. These benefits are incidental and necessary to ensure the benefit is provided to our beneficiaries. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
HEALTHY LIVING CENTRES ALLIANCE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Achievements and performance 2023-24 has seen the Alliance develop and mature as a result of the revised and improved structure, including our approach to scheduled activity and communication. Our progress as a limited company and charity in the 23-24 period has largely been guided by the recommendations arising out of the residential, held in September 2023, which have transformed the Alliance in temis of cohesion, darity of purpose and structure. The survey conducted in the last quarter of 2024 is proof that members, sense of belonging and general satisfaction is now widespread, meaning that 2025 should be about building on solid foundations at regional and subregional levels. We have also streamlined our areas of quarterly reporting so that management and staff, the Board of Directors and the wider membership receive a common view of both progress, areas under development and challenges. Primarily, it is the role of Tony, our Regional Coordinator, to ensure that the Board functions properly and, supported by the Cowchairs, Teresa Nugent and Martin Connolly, and the members of the Finance and Personnel Working Group, including Liz Mcshane and Conor Corr. we continue to improve our systems for the benefit of all. Health improvement is essentially a collaborative process. In terms of our health improvement remit, the Alliance is always seeking to improve upon service delivery as well as seeking out opportunities to develop and expand our regional projects. lfvhile these projects bring clear benefit to people, mainly living in areas of high social deprivation, our ethos requires us to do better, to create stronger links with partners, and to explore new opportunities with others. The last year witnessed the successful condusion of the Heritage 4 Health project and our partnership with the Northern Ireland Environmental Links. While there has been no obvious route open to us to continue the project, the learning from it will not be lost. It is important for us to acknowledge and thank Project Coordinator, Kelley Hann, for the highly professional way she steered the project and wish her the best of luck in setting up her own business. Our Better Days project has gone from strength to strength, now in its second year of the DOH contract. The Better Days Steering Group is a well-fomied multi-disciplinary body which has brought together a range of specialists to help us do our job better and provides opportunity to enable them to better recognise the merits of the community development approach to long-term conditions. A special mention of and welcome to Heather McFarlane from the PHA who has slotted in well as co-chair of the Steering Group. alongside Tony. With Natasha Moore back from maternity leave into her role as Project Coordinator, 2025 promises to be an exciting year, with new opportunities on the horizon. In relation to playing our role in tackling the difficult area of smoking. it is important to make special mention of Patricia Flanagan, Oak HLC, in revitalising the Stop Smoking Vlorking Group and Joanne Vance of CDHN with whom we have combined resources in recent times to explore a more nuanced approach to smoking and health inequalities, which is due to take root this year with the Department of Health. Our Food and Nutrition agenda has been aided in no small measure over the past few years by our relationship with Safefood Ireland. Under the steady hand of Julie lthite from the Old Library Trust, the Transform Your Trolley programme has proven hugely popular wth HLCS of all shapes and sizes. In 2025, due to the successfvl bid to the National Lottery. we have been busy laying the foundations of The Wee Group Peer Support Project, a collaboration involving Northern Area Community Partnership and the Mental Health Foundation. The Wee Group has the challenge of distilling the collective experience of all our regional programmes, including Heritage 4 Health, into a bespoke and dynamic process of taking programme beneficiaries up to a higher level of personal development and health improvement knowledge. We appointed Project Coordinator, Amanada McAuley, the best of luck in her new and exating role, working alongside MHF'S Laura Moreland, also recently appointed to the project. On a wider geographical footing, just recendy we had the pleasure of hosting the second leg of the All-lreland Knowledge Exchange in Armagh City where we have partnered the Family Resource Centre National Forum on our Better Days Pain Support Project and their Suicide Code of Practs'ce. The event was an aspect of our all-lreland work developed largely by Tony over the past few years regarding social prescribing and community development approaches to health improvement. The Board looks forward to creating more long-term and sustainable opportunities for all-lreland development with FRC National Forum and others. On this subject, it is also very heartening to witness another all-lreland partnership vlith the FRC Nats'onal Forum, Weaving Worlds Together, finally get off the ground after a long delay.
HEALTHY LIVING CENTRES ALLIANCE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 We very much appreciate and acknowledge the ongoing financial support from the Public Health Agency towards the Alliance, which we are always keen to build upon. For example. in 2&24. the HLCA was able to lever in more funding from various govemment and charitable sources to bolster our health improvement projects. A sizeable proportion of it, over £200k, went back out to the members to deliver our regional programmes. On the subject of the PHA, it is highly commendable that health inequalities will now be spread across all sub-departments and themes as part of the new way forward. HLCA will be more than happy to collaborate further with PHA on this basis. During the year, we have strengthened the team-work approach within the Alliance. It is a difficult undertaking thout a central office and the team spread out in all directions. Huge thanks to Tony for leading on this and to Sarah, our resident expert on all things technical whid) has enabled us to become better connected internally and externally. We also deeply appreciate the ntral role of Louise on her sure and steady grasp on our financial systems in support of the regional projects and for making our logistical operation appear seamless. On a wider strategic basis we should note that the Area Integrated Partnership Boards have now been established, and we wish all our HLCA representatives the very best of luck in temis of how they collaborate in making the new integrated care approach more effecb've in addressing the reality of poverty and its impact on wellbeing and health in our neighbourhoods. In a similar vein, the work that we have undertaken V*llth the DOH since March 2023 in relation to MDTS, community development and social prescribing, if acted upon and resourced. has the potential to transform how communities, Trusts and primary care work better together to improve life conditions across the board, but especially in relation to those who suffer disproportionately from social inequality- Finally, the Board would like to thank all the members of theAlliance and all the staff who play a lead or a secondary role within our working group structure. The Alliance wns on good communication, a sound working structure and most of all on good will. In the last 12 months, again as a result of the Residential and the outcomes work undertaken afterwards. it is clear that we're getting the balance of all three. This means that we can look forward th confidence to working wth you all members and partners in 2025, which already looks like an exciting series of prospects. Financial review The results are set out on pages 13 to 24. The charity recorded net income £46.021 (2023 net expenditure restated £10,075) for the year. At 30 June 2024, the charity had total Funds of £113,401 (2023- £67,380). Reserves Policy The charity aims to hold reserves that are sufficient to meet running costs. The charity's income is primarily derived from restricted sources, and it has secured funding for the continued delivery of servi$ up until at least the end of 2028. Expenditure primarily relates to the delivery of these funded services and, as such, any drop in income will result in a corresponding drop in expenditure. The charity has no significant financial liabilities or commitments, therefore, a low level of free reserves is appropriate for the charity. As at 30 June 2024 the charity had sufficient funds to continue to meet its financial obligations as they fall due and, as described in note 1.2, the financial statements have been prepared on a going COnM basis. At 30 June 2024 the charity had free resetves of £71,629 {2023 - £67.380). This equates to approximately twelve weeks of expenditure which meets the target level of twelve weeks annual expenditure. The charity's overheads and financial commitments remain relatively low and the level of free reserves held is appropriate for the charity's circumstances. The trustees will continue to monitor the reserves position going fOVard.
HEALTHY LIVING CENTRES ALLIANCE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Structure, governance and management Healthy Living Centres Alliance is a company limited by guarantee and is recognised as a charity by the Nl Charities Commission. Healthy Living Centre Alliance has a Board of Directors, appointed by the members on a cydical basis, to ensure good governance and provide strategic direction to the Regional Coordinator. The Board meets up to six times per year and receives written updates on progress, partnerships and corporate development matters. The Board is currendy cckchaired by Ms T Nugent and Mr M Connolly. HLCA ORGANISATIONAL STRUCTURE 2023 HEALTHY LIVING CENTRE AiUANCE LTD 29 HICA MEM8EIts FINANCE EMPLOYMENT WOQKINO aROUP REGKX4AL PROJECTS STRENGTHENING COIAMONAUTIÉS DAYS STAFF M411 coDINAT01 IITAL MEALTM suppo*r The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were= Ms N Brennan Mr M Connolly Mr C Corr Mr L T Devine Ms E Gingles Mr M Mowen Ms B Conway Ms T Nugent Mr G Magowan (Appointed 12 December 2023)
HEALTHY LIVING CENTRES ALLIANCE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 HLCA Ltd provides employment to four members of staff, either diredly contracted or through an Mou: Tony Dohety- Regional Coordinator (Heart HLC Contract with PHA) Louise Stephenson - Finance and Admin Manager {Direct Employee) Sarah Hugget- Regional Programme Support (Direct Employee) Kelley Haan - Heritage 4 Health Programme Coordinator (Direct Employee) The affairs of the HLC Alliance are managed on a daY-t(daY basis by the Regional Coordinator, Mr T Doherty, including attendance al Working Group meetings and training, regulating the activities of key partnerships such as the All-lreland Social Prescribing Network, Integrated Care Partnership, Better Days Pain Support Steering Group and Spring Social Prescribing, both DAERA-funded and Lottery-funded. Subregional HLC Groups The function and purpose of the Subregional HLC Groups is well reflected in the Alliance Mou. The following Alliance members volunteer additional time as subregional Chairs, ensuring that the groups function by and large as planned.. Southern Area - Claire Convery- Clanrye BelfastArea- Julie Jamieson- Reach Out HLC Western Area - George McGowan - Old Library Trust Northem Area - Breige Conway- NACN South Eastern - Nicholas Mccrickard & Gillian Lewis Risk Management The Board of Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity. and are satisfied those systems and procedures are in place to mitigate those risks.
HEALTHY LIVING CENTRES ALLIANCE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 statement of Trustees. responsibilities The trustees, who are also the directors of Healthy Lmng Centres Alliance Limited for the purpose of company law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United lQ'ngdom Accounting Standards (United lQ'ngdom GenerallyAccepted Accounting Practice). Company Law requires the tNstees to prepare finanaal statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, induding the income and expenditure, of the charitsble company for that year. In preparing these financial statements. the trustees are required to: - select suitable accounting policies and then apply them consisterrtly; - observe the methods and prinaples in the Charities SORP" - make judgements and estimates that are reasonable and pruden( state whether applicable UK Accounting Standards have been followed. subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose reasonatle accuracy at any time the finanaal position of the charity and enable them to ensure that the financial statemerrts cornply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor In accordance with the company's artides, a resolution proposing that GMCG BELFAST be reappointed as auditor of the company will be PLrt at a General Meeting. Small companles exemptlon In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the CompaniesAct 2006. Disclosure of infonnation to auditor Each of the trustees has confimed that there is no infomiation of which they a aware which is relevant to the audit, but of which the auditor is unaware. They have further confimied that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. Thp. Tn iRtp.p.R' rp.nnrt WAE Annroved by the Board of TTUStees. 41 ()• yi Mr onnoiiy Dlrector Ms T Nugent Dlrector Date.. 3110312025
HEALTHY LIVING CENTRES ALLIANCE LIMITED INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED Opinion We have audited the financial statements of Healthy Living Centres Alliance Limited (the 'charity') for the year ended 30 June 2024 which comprise the statement of financial activities, the balan sheet and notes to the financial ststements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements- give a true and fair view of the stste of the charitable company's affairs as at 30 June 2024 and of its incoming resources and application of reSoUrs, induding its income and expenditure, for the year then ended- have been properfy prepared in accordan with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance vrfith the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS IUK)} and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, induding 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 for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded that the Trustees. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied. we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least e1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the twstees with resped to going Concern are described in the relevant sections of this report.
HEALTHY LIVING CENTRES ALLIANCE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED Other information The other information comprises the infomiation induded in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other infomiation contained within the annual report. Our opinion on the financial statements does not cover the other infomiation and, expt to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knoyledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatement5, we are required to detemiine whether this gives nse to a material misstatement in the financial statements themselves. If, based on the work we have performed. we condude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the infomiation given in the Trustees, report for the financial year for which the financial statements are prepared, which includes the directors. report prepared for the purposes of company law, is consistent with the financial statements., and the directors, report included within the Trustees. report has been prepared in accordance with applicable legal requirements. Matters on which we are reqUId to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report induded Wbthin the Trustees, report. We have nothing to report in respect of the following matters in relats'on to which the Companies Act 2006 requires us to report to you if, in our opinion= adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us: or the financial statements are not in agreement viith the accounting records and returns., or certain disclosures of trustees, remuneration specified by law are not made" or we have not received all the infonnation and explanations we require for our audit., or the trustees were not entitled to prepare the financial statements in accordan wth the small companies regime and take advantage of the small companies, exemptions in preparing the Trustees, report and from the requirement to prepare a strategic report.
HEALTHY LIVING CENTRES ALLIANCE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED Responsibilities of trustees As explained more fully in the statement of Trustees. 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 intemal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, 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 concern, disclosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic altemative but to do so. Auditors responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assuran about whether the financial statements as a whole are free from material misstatement, whether due to fraud or eOr, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance th ISAS (UK} will always detect a material misstatement vthen it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users tsken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, induding fraud, is detailed below.
HEALTHY LIVING CENTRES ALLIANCE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED Extent to which the audit was considered capable of detecting irregularities, including fraud We identify and assess the risks of material misststement of the financial statements, whether due to fraud or error, and then design and perfomi audit prOdureS responsive to those risks, induding obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations. we considered the followng.. The nature of the industry and sector, control environment and business perfomiance, including the company's remuneration policies for directors. bonus levels and perfomiance targets, if any,. Results of our enquiries of management about their own identification and assessment of the risks of irregularities.. Any matters we identified having obtained and reviewed the company's documentation of their policies and procedures relating to: Identifying, evaluating and complying with laws and regulations and whether they were aware of any instance of norpcompliance., Detecting and responding to the risks of fraud and whether they have knoedge of any actual, suspected or alleged fraud,. and The internal controls established to mitigate risks of fraud or non-complian with laws and regulations- The matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and potential indicators of fraud. As a result of these procedures. we considered the opportunities and inntiveS that may exist within the company for fraud and identified Ihe greatest potential for fraud in revenue recognition. In common with all audits under ISAS (UK}, we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006, and local tax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. 10-
HEALTHY LIVING CENTRES ALLIANCE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED Audit response to risks identified Our procedures to respond to the risks identified induded the followng.. Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements., Enquiring of management conceming actual and potential litigation and claims- Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud, Reading minutes of meetings of those charged govemance and reviewing correspondence with tax authorities- and In addressing the risk of fraud through management override of controls. testing the appropriateness of joumal entries and other adjustments- assessing whether the judgements made in making accounting estimates are indicative of a potential bias,. and evaluating the business rationale of any significant transactions that are unusual or outside the nomial course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Owng to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properfy planned and performed our audit in accordance with auditing standards. In addition. as wth any audit, there remains a higher risk of non-detection of irregularities, as Ihey may involve collusion, forgery, intentional omissions, misrepresentstions, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non- Complian with all laws and regulations. 11
HEALTHY LIVING CENTRES ALLIANCE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED Use of our report This report is made solely to the company's members. as a body. in accordan wth chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditorfs report and for no other purpose. To the lIest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed. Mr Nigel Moore FCA (Senior Statutory Auditor) for and on behalf of GMCG BELFAST Chartered Accountants Statutory Auditor Chartered Accountants & Statutory Auditor Alfred House 19 Alfred Street Belfast BT2 8EQ 12-
HEALTHY LIVING CENTRES ALLIANCE LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2024 Unrestricted Restricted funds funds Total Unrestricted Restricted funds funds as tated as restated as $tated 2023 2023 2023 Totsl 2024 2024 2024 Notes Income and endowments from: Charitable activities Other income 10.144 12.500 320,445 330,589 12.500 17,957 13,250 245,204 263,161 13,250 Total income 22.644 320,445 343.089 31,207 245,204 276,411 Expenditure on: Charitsble activities 33,410 263,658 297,068 26,655 259,831 286,486 Total expenditu 33,410 263,658 297,068 26,655 259,831 286,486 Net incomel(expenditure) (10,766) 56,787 46,021 4,552 (14,627) {10,075) Transfers beeen funds 63.740 (63,740) Net movement in funds (10.766) 56,787 46,021 68,292 (78,367) {10,075) Reconciliation of funds: Fund balances at 1 July 2023 82.395 (15,015) 67.380 14,103 63,352 77,455 Fund balances at 30 June 2024 71,629 41,772 113,401 82,395 (15,015) 67,380 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 13-
HEALTHY LIVING CENTRES ALLIANCE LIMITED BALANCE SHEET ASAT 30 JUNE 2024 2024 2023 as restated Notes Current assets Debtors Cash at bank and in hand 10 21.518 131.544 72,559 174.885 153,062 247,444 Creditors: amounts falling due within one year 11 (39,661) 1180,064) Net current assets 113,401 67,380 Income funds Restricted funds Unrestricted funds 13 41.772 71.629 {15.015) 82.395 113,401 67,380 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 3110312025 The financial statements were approved by the Trustees on ......................... qL ()• I,L, Mr M Connolly Trustee Ms T Nugent Trustee Company Registration No. N1653799 14-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 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 Abert 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 2028. 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 2024 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 or grantors 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. 15-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 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 indusive of irrecoverable VAT. 1.6 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits hdd 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. 16-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Income from charitable activities Pain support Mental Other Heritsge for health charitable health foundation activities 2024 2024 Total Total 2024 2024 2024 2023 Services provided under contract Performance related grants Other income 145.000 12.858 53.177 211,035 217.845 111,910 111,910 7,644 27,359 17,957 145.000 12.858 60.821 111,910 330,589 263,161 Analysis by fund Unrestricted funds Restricted funds 10,144 50,677 10,144 320,445 17,957 245,204 145,000 12,858 111,910 145,000 12,858 60,821 111,910 330,589 263,161 PVIouS year: Pain support Mental Other Heritage for health charitable health foundation activities 2023 2023 Total 2023 2023 2023 Services provided under contract Performance related grants Other income 155,800 17,327 44,718 217,845 27,359 17,957 27,359 17,957 155,800 17.327 62,675 27,359 263.161 Anatysis by fund Unrestricted funds Restricted funds 17,957 44,718 17,957 245,204 155,800 17.327 27,359 155,800 17.327 62,675 27,359 263,161 17-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 other income Unrestricted Unrestricted funds funds 2024 2023 Membership fees 12,500 13.250 Expenditu on charitable activities Pain support Mental Other Heritage for health charitable health foundation activities 2024 2024 Total 2024 2024 2024 Direct costs Programme delivery costs 28,412 856 50,678 102,347 182,293 Share of support and governance costs Isee note S) Support 38.711 Governan 15.479 26,117 7,292 27,176 107,483 7,292 67,123 16.335 84.087 129,523 297.068 Analysis by fund Unrestricted funds Restricted funds 33,410 50,677 33,410 263,658 67,123 16,335 129,523 67,123 16,335 84,087 129,523 297,068 Previous year: Pain support Mental Other Heritage for health charitable health foundation activities 2023 2023 Total 2023 2023 2023 Direct costs Programme delivery costs 139,970 5,238 45,079 29,106 219,393 Share of support and governance costs Isee note 5) Support 33.117 Governan 14.595 4.769 3,850 10,762 63,243 3.850 173,087 19.833 53,698 39,868 286.486 Analysis by fund Unrestricted funds Restricted funds 17,675 155,412 8,980 44,718 26,655 259,831 19,833 39,868 173,087 19,833 53,698 39,868 286,486 18-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Support costs allocated to activities 2024 2023 Staff costs Bank charges Travel expenses Insurance Computer & technical support Facilitation & management fees Legal & professional fees Office & general administration Miscellaneous costs Support salaries Governance costs 47,647 233 4,986 1.885 1.148 18.513 9.422 9,500 6,964 10,627 3,850 212 807 182 17.675 580 1,050 1,334 41,403 3,850 114,775 67,093 Anatysed between: Pain support Mental health foundation Other charitable activities Heritage for health 38,711 15,479 33,409 27.176 33,117 14,595 8,619 10,762 114.775 67.093 Net movement in funds 2024 2023 The net movement in funds is stated after chargingl(crediting)'. Fees payable for the audit of the charity's ffinancial statements 3,850 3,850 Trustees None of the trustees (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.. 2024 Number 2023 Number 19-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Employees (Continued) Employment costs 2024 2023 Wages and salaries Social security costs 44,811 2,836 47,647 There were no employees whose annual remuneration was more than £60.000. Taxation The charity is exempt from income tsx and capital gains tax to the extent that its income and gains are applied for charitable purposes. No tax charge has arisen in the year. 10 Debtors 2024 2023 Amounts falling due within one year: Prepayments and accrued income 21,518 72,559 11 Creditors: amounts falling due within one year 2024 2023 Notes Other taxation and social security Deferred income Other creditors Accruals and deferred income 68 3,000 410 36.183 12 6.584 173.480 39.661 180.064 12 Deferred income 2024 2023 Other deferred income 3,000 -20-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 12 Deferred income (Continued) Deferred income is induded in the financial statements as follows= 2024 2023 Deferred income is incfuded within.. Current liabilities 3,000 Movements in the year.. Deferred income at 1 July 2023 Resources deferred in the year 3,000 Deferred income at 30 June 2024 3,000 13 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 Juty 2023 Incoming sources Resources expended Transfers At 30 June 2024 Pain support programme Transform Your Trolley Mental Health Foundation Heritage 4 Health 145.000 50.677 12.858 111.910 {67.123) {50.677) (16.335) (129.523) 77,877 (2,506) (12,509) {5,983) {30,122) (15,015) 320.445 {263.658) 41.772 PVIouS year: At 1 Juty 2022 Incoming resources Resources expended Transfers At 30 June 2023 Persistent Pain Management Transform Your Trolley Mental Health Foundation Heritage 4 Health 63.352 155.800 44.718 17.327 27.359 (155.412) (44.718) (19.833) (39.868) (63.740) {2.506) {12.509) 63,352 245,204 (259,831) (63,740) {15,015) 21
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 14 unstrICted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted fvnds by the trustees for specific purposes. At 1 July 2023 Incoming resources Resources expended Transfers At 30 June 2024 General fvnds 82,395 22.644 (33.410) 71.629 Previous year: At 1 July 2022 Incoming resources Resources expended Transfers At 30 June 2023 General funds 14.103 31.207 (26.655) 63,740 82,395 15 Anatysis of net assets between funds Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 30 June 2024: Current assetsl{liabilities) 71.629 41.772 113.401 71,629 41,772 113,401 Unrestricted funds 2023 Restricted funds 2023 Total 2023 At 30 June 2023: Current assetsl{liabilities) 82,395 (15,015) 67,380 82,395 (15,015) 67,380
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 16 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-term physical health conditions. This partnership will continue until 31 July 2024 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 31 October 2024 and the current fvnd deficit will be covered by income received during the remaining period of the partnership. 17 Related party transactions There were no disdosable related party transactions during the year (2023 - none). -23-
HEALTHY LIVING CENTRES ALLIANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 18 Prior period adjustment Changes to the balance sheet At 30 June 2023 As previously Adjustment reported As restated CUrnt assets Debtors due within one year 42,559 30,000 72,559 Income fvnds Restricted funds Unrestricted funds (15,015) 52,395 {15,015) 82,395 30,000 Total equity 37,380 30,000 67,380 Changes to the profit and loss account Period ended 30 June 2023 As previously Adjustment As reststed reported Income from: Charitable activities 233,161 30,000 263.161 Total income 246,411 30,000 276,411 Net movement in funds (40,075) 30,000 {10,075) 19 Prior period adjustment During the year the charity received grant income of £30,000. The charity was entitled to this income at 30 June 2023 and, as such, it should have been accounted for as accrued restricted fund income in the prior year financial statements. A prior year adjustment has been processed and the impact of the adjustment is to increase restricted income by £30,000 in the year ended 30 June 2023, and to increase debtors and restricted funds by £30,000 at 30 June 2023. A prior year adjustment has also been prOSSed to increase the transfer from restricted funds to unrestricted funds by £30.000. -24-