Greater Shankill Alternatives Limited
(A company Limited by Guarantee, not having share capital)
Unaudited annual report
Year Ended 31 March 2024
Company No: N1033952
Charity No- XR276811 NIC108657

Greater Shankill Alternatives Limited
Year Ended 31 March 2024
Table of Contents
Page
Company Informaknn
Report of the Trustees
24
Report of the Independent Examiner
Statement of Financial Activiknes
Balance Sheet
Note5 to the Financial Statements
8-12

Greater Shankill Alternatives Limited
Year Ended 31 March 2024
Company Information
Trustees
The Trustees who served the charity during the period were as follows..
Gary McKay
Thomas Roberts
Tom Winstone
Secretary
Gary McKay
Registered Office
137 Agnes Street
Belfast
BT13 1GG
Independènt Examiner
HMCI Limited
Chartered Accountants & Registered Auditors
28-30 Old Mounffield Road
Omagh
Co. Tyrone
B T79 7BJ
Registered Charity No.
NIC108657
XR27681
Registered Company No.
N1033952

Greater Shankill Alternatives Limited
Year Ended 31 March 2024
Report of the Trustees
The trustees. who are also the directors for the purposes ofcompany law, present their report and the
financial statements for the year ended 31 March 2024.
structure, Governance & Management
Governing Document
The organisation is a private company lirnited by guarantee, incorporated in 1 st April 1998. Charity number
XR27681. The company was establishèd by a Memorandum of Association and is governed under its Articles
of Association.
Recruitment and Appointment of Management Committee
The directors of the company are also charity trustees for the purposes of charity law and under
the company's Articles are known as members ofthe Management Commtttee. Under the
requirements ofthe Memorandum and Articles ofAssoGiation the members of the Management
Committee are elected to serve for a period of one year after which they must be re-elected at the
next Annual General Meeting.
Risk Management
The Management Committee has conducted a review of the major risks to which the charity is exposed. A risk
register has been established and is updated at least annually. Where appropriate, systems or procedures
have been established to mitigate the risks the chartty faces. Signfficant external risks to funding have led to
the development of a strategic plan which will allow for the diversification of funding and activities. Internal
Gontrol risks are minimisèd by the implementation of procedures for authorisation of all transactions and
projects. These procedures are periodically reviewed to ensure that they continue to meet the needs of the
charity.
Organisational Structure
Greater Shankill Altematwes has a steering & advisory committee who meet regularly to give advice and
direction to GSA.
At present the Committee has tèn members from a variety of professional backgrounds relevant to the work of
the charity. The secretary also sits on the Committee bLrt has no voting rights. Greater Shankill Alternatives
falls under the umbrella of Northern Ireland Alternatives Ltd. The NIA Board meet quarterly and are
responsible for the strategic direction and policy of the charity.
Objectives and Activities
The company's objectives and principle activities are to promote a non-violent restorative community response
to justice issues in Greater Shankill. Greater Shankill Altematives will identify needs, often in partnership with
local communities and other voluntary and statutory bodies. relating to safety and conflict within communities,
and will attempt to heal relationships in a restorative way. At the same time, it hopes to raise community
awareness on the issues affecting young people and adults who are deemed al risk.

Greater Shankill Altematives Limited
Year Ended 31 March 2024
Report of the Trustees (continued)
The rnain objectives and activities of the company are:
To organise within the community non-violent alternatives to issues of community justice. To help and work
with young people in order to resolve thè problems affecting their livès. To direct young people away from
destructive and dangèrous practices and towards healthy and constructive activities. To enable young people
to personally reflect on the potentially damaging consequences of risky behaviour. To address arèas of
weakness and failure within the formal criminal justice system. To heal relationships within the community and
to promote better relationships between the community and statutory agencies. To work towards a sustainable
model of delivery for as much of the company's seNices as possible.
Achievements and Performance
Our achievements and performance over the past year have included community relations programme with
500 people participating whilst 586 young people Invo￿ed in youth intervention and prevention programmes
alongside 1-2-1 support alongside family support. Detached Youth Work. GSA provided training and support
to over 100 volunteers who participated in organised events such as Detaohed Youth Work. community safety
projects. schools programmes and communityfestivab and public artevents. Restorative and mental health
awareness training to over 130 people including PSNI officiers. youth workers, church groups and local
residents. GSA provided 250 people with crime prevention and community safety information sessions,
mediations and furnished 260 people with safety items such as alarms, night lights and safety cans. GSA
provided a wrap around restorative support and well being programme to over 100 clients with counselling.,
exercise and restorative sessions delivered. GSA continued to support over 130 young people in educational
and employability programmes.
Services
Greater Shankill Altematives delivers a wide range of services for the public benefit, but all of them are
underpinned by the principles of restorative practice. In essence this involves the healing, repair of broken
relationships lo the individual, family and community relationships that lead to crirne, anti-social behaviour and
community conflict. SeNices available include: Intensive Youth Support (for individuals). Family Support, Victim
Support. Counselling, Preventionllntervention work with Young People, Mèdiation and Community Support on
behalf of the Housing Executive and PSNI, employability services, Detached Youth Work, Schools Work across
North Beifast both primary and secondary schools. delivering training in restorative practices to a wide client
base.

Greater Shankill Alternatives Limited
Year Ended 31 March 2024
Reportof the Trustees (continued)
Directors. Responsibilities
Company law requires the directors to prepare financial statements for each financial period which give a true
and fair view of the state of the affairs of the charitable company and of its financial position at the end of that
period. In preparing these financial statements, the directors are required to..
select suitable a¢¢ounting poli¢ies and apply them consistently.,
makejudgements and estimates that are reasonable and prudent,.
state whether applicable accounting standards have been followed subject to any departures disclosed
and explained in the financial statements., and
prepare the financial statements on the going concern basis unless Tt is inappropriate to presume that
the company will continue in business.
The Directors have overall responsibility for ensuring that the charity has an appropriate system of controls,
financial and otherwise. They are also responsible for keeping proper accounting records which disclose wilh
reasonable accuracy at any time the financial position of the charty and to enable them to ensure that the
financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the
assets of the charity and hen￿ for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
ststement of Disclosure of Information to Examiner
So far as each ofthe Directors in Offi￿ at the date of approval of these financial statements are aware..
There is no relevant information ofwhich the examiner are unaware; and
They have taken all the steps they ought to have taken as Directors in order to make themselves
aware of any relevant information and to establish that the examiner are aware of that information.
Examiner
In accordance with Article 382 of the Companies Act 2006, a resolution proposing that HMCI Limited be
appointed as independent examiner of the Company will be put to the Annual General Meeting.
Registered office
137 Agnes Street
Belfast
BT13 1GG
Signed by order of the trustees
Tom Winstone
Secretsry
Date.. 1211212024

Greater Shankill Alternatives Limited
Year Ended 31 March 2024
Independent Examiner's Report To The Members of Greater Shankill Alternatives Limited
We report on the accounts of the company for the year ended 31 March 2024 which are set out on pages 6 to 12.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As the charity trustees (and also the direclors of the company for the purposes of company law) you are
responsible forthe preparation of the accounts in accordance with the requirements ofthe Companies Act2006.
Having satisfied ourselves that the Gharity is not subject to audit under company law, and is eligible for
independent examination, it is our responsibility to:
• examine the accounts under section 65 of Ihe Charities Act.
• follow the Pro￿dureS laid down in the general Directions given by the Charity
Commission for Northern Ireland under section 65191(bl of the Charities Act. and
•state whether particular matters have come to our attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
We have examined your charity accounts as required under section 65 of the Charities Act and our examination
was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland
under section 65(9)(bl of the Charities Act. The examination included a review of the accounting records kept by
the charity and a comparison of the accounts presènted with those records. Italso included consideration of any
unusual items or disclosures in thè accounts. and seeking explanations from you as charity trustees concerning
any such matters.
Our role is to slate whether any matérial matters have come to our attention giving us cause lo believe=
1. That accounting records were not kept in accordance wilh section 386 of the Companies Act 2006-
2. That the accounts do not accord with those accounting records"
3. That the accounts do not comply with the accounting requirements of section 396 of the companies
Act 2006 and with the Methods and principles of the Charities Statement of recommended Practice
applicable to charities preparing their accounts in accordancè with the Financial Reporting Standard
applicable in the UK and Republic of Ireland.,
4. That there is further information needed for a proper understanding of the accounts to be reached.
INDEPENDENT EXAMINER'S STATEMENT
I can confirm that l am qualrfied to undertake the examination because l am a registered member of Chartered
Accountants Ireland which is oné of the listed bodies.
I have completed my examination and have no concems in respect of the matters11) to14} listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters
that require drawing to your attention.
Mr Rodney Hamill Bsc FCA
HMCI Limtted TIA Hamill Mcllwaine
28-30 Old Mounffield Road
Omagh
BT79 7BJ
Date: 1211212024

Greater Shankill Alternatives Limited
Year Ended 31 March 2024
Statement of Financial Activities
(incorporating an income and expenditure account}
Total
Funds
2024
Total Funds
2023
Unrestricted
Restricted
Notès
Income and endowments from:
Donations and legacies
Other incomtng resources
Total Income and endowments
19,152
3,000
22,152
2.300
19,152
3.000
22,152
2.300
Expenditure on:
Charitable Activities
Total Expenditure
Net income I (expenditure) for
the year
Transfers between funds
18,1391
{8,139)
3,000
(3,000)
(11.139)
11,139)
(9,777)
19,7
Net movement in funds
10
11,013
11.013
{7,4771
Reconciliation of funds:
Total funds brought forward
otal Funds
arried Fonvar
3,183
14,19
3,183
14,196
10,660
3,183
All income derives from continuing activities. therefore no statement of recognised gains or losses is given.
The notes on pages 8 to 12 form part ofthese financial statements.

Greater Shankill Alternatives Limited
Year Ended 31 March 2024
Balance Sheet
as at 31 March 2024
Note
2024
2023
Fixed Assets
Tangible assets
CurrentAssets
Cash at bank and in hand
2,216
2,216
12,382
12,382
15,009
15,009
Creditors.. amounts falling due within one
year
NET CURRENT ASSETS
{4001
{14,042>
11,982
967
NET ASSETS
14,198
3,183
Represented by:
Unrestricted Funds
Restricted Fund
11
14,198
3,183
14,198
3,183
For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 ofthe
Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for=
(a) ensuring that the company keeps accounting records which comply with Sects'ons 386 and 387 of the
Companies Act 2006 and
(bl preparing financial statements which give a true and fair view ofthe state of affairs of the company as
at the end of each financial year and of its profit or loss for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwse comply with the requirements of the
Companies Acl 2006 relating to financial statements, so far as applicable to the company.
These financial ststements were approved by the members of the ¢ommittee and authorised for issue on the
12th December 2024 and are signed on their behalf by-.
Tom Winstone
Secretary
Company Registration Number= N1033952
Charity Registration Number.. NIC108657
The notes on pages 8 to 12 form part of these financial statements.

Greater Shankill Alternatives Limited
Year Ended 31 March 2024
Notes to the Financial Statements
1 COMPANY INFORMATION
Greater Shankill Alternatives Limited is an incorporated charity registered in Northem Ireland, with its offices
located at, 137 Agnes Street, Belfast, BT13 1 GG.
2 ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation in
the preparation of the financial statements are as follows:
a) Basis of preparation
The financial ststements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their aGcounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20151-
(Charities SORP (FRS 102), and the Companies Act 2006.
b)Preparation ofthe accounts on a going concern basis
Due to the level of reserves in place the trustees assess that the charity is a going concem.
cl Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of
the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes.
General funds may be transferred to designated funds where Trustees wish to use these funds for a specific
purpose. Such funds may be transferred back to general funds once the crtteria for the designation have been
met or are no longer applicable.
Reslricted funds are funds which are to be used in accordan￿ with specffic restrictions imposed by donors or
which have been raised by the Charity for particular purposes. The cost of raising and administering such
funds are charged against the specific fund. Thè aim and use of restricted funds is set out in the notes to the
financial statements. Restricted funds may only be transferred to general or designated funds once the crrteria
for restriction have beèn discharged or no longer apply.
dl Income Recognition Policies
Items of income are recognised and included in the accounts when all of the following criteria are met:
The charity has entitlement to the fvnds.
any performance conditions attached to the item of income has been met or are fully within the control of
the chartty.
there is sufficient certainty that receipt of the income is considered probable- and
the amount can be measured reliably.
e) Donated services and facilities
In accordance with the Charities SORP 2015 (FRS 102), the general volunteertime ofsupporters is not
recognised.
f) Interest Recewable
Interest on funds held on deposit is included when receivable and the amounl can be measured reliably by the
charity., this is nomally upon notification of the interest paid or payable by the Bank.

Greater Shankill Alternativès Limited
Year Ended 31 March 2024
Notes to the Financial Statèments {continued}
2 ACCOUNTING POLICIES (continued)
g) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third paty, it is
probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditurè
is classrfied under the following activity headings..
Expenditure on charitable acttvities includes the promotion and development of music and activities
undertaken to further the purposes of the charity and their associated support costs.
hlcash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short rnaturity of
three months or less from the date of acquisition or opening the deposit or similar account.
il Allocation of support costs
Support costs are those functions that asslst the work of the charity but do not directly undertake charitable
activttiès. Support costs include back office costs, finance, personnel. payroll and govemance costs which
support the charity's programmes and activities. These costs have been allocated to expenditure on charitable
activities.
j)Tangible Fixed Assets
Individual fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on
a straight line basis as follows:
Asset Category:
Annual Rate
Fixtures & Flttings
250/0
Straight Line
The carrying values of tangible fixed assets are reviewed for irnpairmentwhen events or circumstsnces
indicate the carrying value may not be recoverable.
k) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid after taking account of any trade discount due.
l) Credttors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event
that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can
be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement
amount after allowing for any tradé discounts due.
mlFinancial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially reGognised at transaction value and subsequently measured at their
settlement value with the exceplion of bank loans which are subsequently measured at the carrying value plus
accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the
effecttve interest method.
n) Taxation
The company is a règistered charity and the charitable tax exemptions are therefore being claimed to the extent
that income andlor gains are applicable and applied to charitable purposes only. These exemptions will remain in
place as long as income and expenditure is applied to charitable purposes only.

Greater Shankill Alternatives Limited
Year Ended 31 March 2024
Notes to the Financial Statements (continued)
3 Income from other resources
Unrestricted
Restricted
2024
2023
Room Hire & Facilitation
Other Income
3,000
3,000
19,152
2,300
19,152
,15
4 Costs of Charitable Activities by Fund Type
Totsl
funds
2024
Total
funds
2023
Unrestricted
Restricted
Charitable activities
8,139
3,000
11,139
8,323
11,139
8.323
5 Results forthe year
The results for the year has been arrived at after
charging the following:
2024
2023
Depreciation
10

Greater Shanktll Alternatives Limited
Year Ended 31 March 2024
Notes to the Financial Statements (continued)
6 Analysis of staff costs:
No salaries or wages have been paid to employees, including the members ofthe committee, during the period.
7 Related Party Transactions
During the period Greater Shankill Alternatives -imited entered into transactions with Northern Ireland
Alternatives Ltd, a related party. Amounts due to Nl Alternatwes knmited at the start of the year had been forgnien
and reGc>Jnised in the Incomè and Expenditure by increasing the current year other Income. At the Balance sheet
date the balance owed was £Nil (2023: £13,642).
None of the trustees receive remuneration orother benefitfrorn theirwork with the charity.
8 Tangible Fixed Assets
Computer
Equipment
Fixtures
& fittings
Total
As at 1 April 2023
Addttions
5,816
17,827
23.643
5.816
17,827
23,643
Depreciation
As at 1 April 2023
Charge for the year
3,600
17,827
21.427
3,600
17,827
21,427
Net Book Value
As at 31 March 2024
2,216
2,216
As at 31 March 2023
2,216
2,216
9 Creditors: amounts falling due within one year
2024
2023
Related party creditor
Accrual
13,642
400
14,042
400
400
10 Analysis of movements in funds
Opening balance
Incoming
resources
Resources
expended
Transfer Total funds at
between
31 March
funds
2024
General fund
Restricted fund
3,183
22,152
(11,139)
14,196

Greater Shankill Alternattves Limited
Year Ended 31 March 2024
Notes to the Financial Statements (continued)
11 Analysis of net assets between funds
Tangible
Fixed
Assets
Net Current
Assets
Total
Unrestricted Income Funds
Total
2,216
2,216
11,980
11,980
14,196
14,196
12

Greater Shankill Alternatives Limited
Year Ended 31 March 2024
Management Information
The following pages do not form part of the statutory financial statements
which are the subject of the independent examiner's report on page 5.
13

Greatèr Shankill Alternatives Limited
Year Ended 31 March 2024
Detailed Statement of Financial Activities
INCOMING RESOURCES
2024
2023
Room hire & facilitation
Other income"
3,000
19,152
2,300
Total Income
22,152
2.300
EXPENDITURE CHARITABLE ACTIVITES
Professional fees
Bank fees
Programme costs
400
30
7,893
30
11,109
TOTAL EXPENDITURE
11,139
8,323
NET INCOMINGI{OUTGOING) RESOURCES
FOR THE YEAR
11,013
(7,4771
'Other income has been adjusted for the removal of a related paty balance of £13.642 in the year.
14