Charity registration number NIC108557
Company registration number N1653799 (Northern I￿land)
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 advan￿ment 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 COn￿M 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 fO￿Vard.

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 co￿DINAT01
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 reSoUr￿s, 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, ex￿pt 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 reqUI￿d 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 e￿Or, 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 prO￿dureS 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 kno￿edge 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 in￿ntiveS 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 be￿een
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 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 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 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.
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
P￿VIouS 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
P￿VIouS 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 un￿strICted 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 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-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 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 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
CUr￿nt 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 prO￿SSed to increase the transfer
from restricted funds to unrestricted funds by £30.000.
-24-