Charity number: NIC108781 Company number: N1682192 HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Directors, report and unaudlted flnancial statements. for the year ended 30 September 2023
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Contents Page Legal and administrative inforniation Trusfres, report Independent examiners, report Statement of fmancial activities Balance sheet Nofrs to the fmancial statements 8-13
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Legal and administrative information Charity number NIC108781 CompaDy registration number N1682192 Business address 15 Woodview Avenue Portadown Co Annagh BT62 3BR Registered office 15 Woodview Avenue Portadown Co. Annagh BT62 3BR Trustees WillÉam Barker Roderick Joyce Robert KerrfReS1ed 251312024) Gordon Reynolds Roberta Williamson(Restgned 221912023) Herbert McAfee Ross McBride Evangeline Millar Accountants SD Brown & Company 25-27 Edward Street Portadown Co Armagh BT62 3NE Bankers Ulster Bank 20 High Street Portadown BT62 IHU Page I
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Report of the trustees (incorporating the directors, report) for the year ended 30 September 2023 The trustees present their report and the fmancial statements for the year ended 30 September 2023. The trustees, who are also directors of HELPING HANDS COMMThITY OUTREACH PROJECT for the purposes of company law and who served during the year and up to the date of this report are set out on page l. Structure, governance and management The company is constitued by it's Memorandum and Articles of Association, and limited by Guarantee, having no Share Capital. Only persons who subscribe to the objects expresses in the Memorandum of Association of the Company, and are appointed by the Ex¢¢utive Committee, or the company in a General Meeting can be admitted as Trustees. RISKS The Executive Committee has conducted its own review of the major risks to which the company is exposed, and systems have been established to mitigate those risks. In order to minimize internal risks, and to ensure the consistent quality of delivery for all operational aspects of the company procedures for authorization of all transactions, and projects have been implemented. Objectives and activities Helping Hands Community Outrach Project is a heavenly kingdom focused family support work serving the wider Arniagh, Banbridge and Craigavon Borough Council area. We provide a holistic support service enabling everyone in our community to engage with us in a journey of restoration. Each person has indÈvidual circumstances and therefore can access the relevant support they require through a needs based approach customised to their current situation. Achievements and performance Many individuals and their families who have been experiencing significant personal ditTiculties have received help from Helping Hands Community Outreach Project throughout year ended 30 September 2023. It is hoped that the income by way of donations from individuals, business and grant income will continue at a rate that will allow the company to sustain and develop the ministy of Helping Hands Community Outreach Project. Financial review The results of the company for the year are detailed on pages 5 to 12. Funds held as custodian trustee on behalf of others No funds are held as Custodian on behalf of others. Page 2
HELPING HANDS COMIIIUNITY OUTREACH PROJECT (A company limited by guarantee) Report of the trustees (incorporating the directors, report) for the year ended 30 September 2023 Statement of trustees, responsibilities The trustees (who are also directors of Helping Hands Community Outreach Project for the purposes of company law) are responsible for preparing the Trustee5' Annual Report and fmancial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Policies.. Company Law requires the trustees to prepare financial statements for each fmancial year which give a trne and fair view of the state of affairs of the ChItable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that yeaT. In preparing these financial statements the trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. make judgements and estinteS that ate reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the fmancial statements; and prepare the fmancial statements on the going concern basis unless it is inappropriats to presume that the charitable company will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other ]egularlti¢5. Small company provisions This report has been prepared in accordance with the provisions applicable to companies subject to the small companies, regime.. On behalf of the board Herbert McAfee Director 13 June 2024 Page 3
HELPING HANDS COMlItUNITY OUTREACH PROJECT (A company limited by guarantee) Independent examiner's report to the trustees on the unaudited financial statements of HELPING HANDS COMMUNITY OUTREACH PROJECT. I report on the accounts of HELPING HANDS COMMUNITY OUTREACH PROJECT for the year ended 30 September 2023 set out on pages 2 to 13. Respective responsibilities of trustees and independent examiner As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that th¢ charity is not subject to audit under company law, and is eligibl¢ for independent examination, it is my responsibilty to- l) examine the accounts under section 65 of the Charities Act 2) follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act 3) state whether particular matters have come to my attention. Basis of independent examiner's statement I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. a) that accounting records were not kept in accordance with section 386 of the Companies Act 2006 b) that the accounts do not accord with those accounting records c) that the accowits 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 accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland d) that there is further infomiation needed for a proper understanding of the accounts to be reached Independent examiner's statement I have completed my examination and have Tho concerns in respect of the matters (a) to (d) 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. Samuel David Brown Independent examiner S.D. Brown & Company Carnegie Building 25-27 Edward Street Portadown Co. Arniagb BT62 3NE 13 June 2024 Page 4
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Statement of financial activities (incorporating the income and expenditure account) For the year ended 30 September 2023 Year ended Unrestricted Restricted 30109123 funds funds Total Period ended 30109122 Total Notes IDcoming resources Incomtng resources from generating fimds: Grants Donations Activities for generating funds 102,352 50,924 21,516 102,352 50,924 21,516 119,685 164,636 17,368 Total incoming resources 174,792 174,792 301,689 Resources expended Shop I Cafe Purchases Staff costs Property Costs Food / Emergency Support After SchoolslYouthlBereavementlCounselling Costs Establishment costs Motor and travelling expenses Accountancy fees Othei office expenses Interest payable and similar charges Depreciation and impairn]ent Sundries Volunteer Support Restricted Funds Transfer 1,804 112,163 555 9,727 2,241 19,768 9,252 1,860 6,933 33 3,208 4,165 3,390 1,804 112,163 555 9,727 2,241 19,768 9,252 1,860 6,933 33 3,208 4,165 3,390 6,787 58,938 7,378 33,937 9,298 1,740 12,255 175 2,290 I,oii 36 Total resources expended 175,099 175,099 133,845 Net incomingl(outgoing) resources for the year / Net income/(expense) for the year (307) (307) 167,844 Total funds brought fonvard 119,113 48,731 167,844 Total funds carried forward 118,806 48,731 167,537 167.844 The statement of fanCIal activities includes all gains and losse5 in the year and therefore a separate statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing activities. The notes on pages 8 to 13 form an integral part of these financial statements. Page S
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Statement of Financial Position as at 30 September 2023 30109123 30109122 Notes Fixed assets Tangible assets Current assets Cash at bank and in hand 113,145 6,870 180,602 163,778 180,602 163,778 Creditors: amounts falling due within one year (56,210) (2,804) Net current assets 124,392 160,974 Total assets less current liabilities Accruals and deferred income 237,537 (70,000) 167.844 Net assets 167,537 167,844 Funds Restricted income funds Unrestricted income fldS 48,731 118,806 48,731 119,113 Total funds 167,537 167,844 The Balance Sheet continues on the following page. The notes on pages 8 to 13 form an integral part of these financial statements. Page 6
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Statement of Financial Position (continued) Trustees statements required by the Companies Act 2006 for the year ended 30 September 2023 In approving these fmancial statements as trustees of the company we hereby confmn.. (a) that for the year the company was entitled to exemption from audit undei section 477 of the Companies Act 2006 relating to small companies. (b) that the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 . (c) the directors acknowledge their responsibilities for cornplyiThg with the requirements of the Act with respect to accounting records and the preparation of accounts. (d} these accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The fmancial statement ere approved by the board on 13 June 2024 and signed on its behalf by Herbert McAfee Director The notes on pages 8 to 13 form an integral part of these financial statements. Page 7
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Notes to financial statements for the year ended 30 September 2023 Accounting policies The principal accounting policies are surnmarised below. The accounting policies have been applied consistently throughout the year and the preceding perkod. 1.1. Basis of accounting Th¢ fmancial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial reporting Standard Applicable in the UK and RepublÈc of Ireland(FRS 102) (effective l January 2015) - (Charities SORP (FRS 102}, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Helping Hands Community Outreach Project meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially reCOlSed at historical cost or transaction value unless othenvise stated in the relevant accounting policy. Cashllow The charity ha5 taken advantage of the exemption in Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effectRve l January 2015) - (Charities SORP (FRS 102)), from the requirement to produce a cash flow statement on the grounds that it is a small charitable charity. Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific perfornmnce by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity wheTe this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating fvnds when they are sold. Income from the charity shop is included in the year in which it 15 receivable. Page 8
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Notes to financial statements for the year ended 30 September 2023 1.4. Resources expended Expenditure is recognised on an accrual basis as a liability is incurred. Expendithre includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Costs of generating fvnds comprise the costs associated with attracting voluntary income and the costs of trading for fLdraiSing purposes including the charity's shop. Charitable expenditure comprises those costs InCued by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating inforniation in support of the charitable activities. 1.5. Tangible red assets and depreciation Tangible fixed assets are stated at cost less accumulated depreciatÈon. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Land and buildings Depreciation not provided for as Buildings at 3010912023 are worth at least Cost plus improvements 5 /0 straight line 250/0 straight line Fixtures, fittings and equipment Motor vehicles 1.6. Leasing Rentals payable under operating leases are charged against income on a straight line basis over the lease terni. Grants Period ended 30109122 2022 Year ended 30109123 Unrestricted Grants 102,352 102,352 119,685 102,352 102.352 119,685 Page 9
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Notes to financial statements for the year ended 30 September 2023 Employees Employment costs Year Year ended 30109123 ended 30109123 Wages and salaries Staff Training and Excursions 111,983 180 57,037 1,901 112,163 58,938 No employee received emoluments of more than £60,000 (2022 .. None). Number of employees The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows: Year ended 30109123 Number Period ended 30109122 Number Taxation The charity's activities fall within the exemptions afforded by the provisions of the Income and COoratIon Taxes Act 1988. Accordingly, there is no t&xation charge in these accounts. Page 10
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Notes to financial statements for the year ended 30 September 2023 Land and Fixtures, buildings fittings and rreehold equipment Tangible fixed assets Motor vehicles Total Cost At l October 2022 Additions 3,660 5,966 5,500 9,160 109,483 103,517 At 30 September 2023 103,517 9,626 5,500 118,643 Depreciation At l October 2022 Charge for the year 915 2,177 1,375 1.031 2,290 3,208 At 30 September 2023 3,092 2,406 5,498 Net book values At 30 September 2023 103,517 6,534 3,094 113,145 At 30 September 2022 2,745 4,125 6,870 Creditors: amounts falling due within one year 30109123 30109122 Accruals and defen¢d income 56,210 2,804 Accruals and deferred income 30109123 30109122 Deferred income Increase in year Released in year (75,000) 5,000 At 30 September 2023 (70,000) Page 11
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Notes to financial statements for the year ended 30 September 2023 Analysis of net assets between funds Unrestricted Restricted funds funds Total funds Fund balances at 30 September 2023 as represented by: Tangible fixed assets Current assets Current liabilities Long-terni liabilitie5 113,145 131,871 (56,210) (70,000) 113,145 180,602 (56,210) (70,000) 48,731 118,806 48,731 167,537 Unrestricted funds At At 8 September Incoming Outgoing 30 September 2022 resources resourc¢s 2023 Unrestricted Funds 119,113 244,792 (174,545) 189,360 10. Restricted funds At At 8 September 30 September 2022 2023 Voluntary Income 48,731 48,731 11. Capital Commitments There wew no capital commitments at the Balance Sheet date. 12. Related party transactions There were no related party transactions during the year. 13. Controlling interest The controlling party of the company is consider¢d to be the Board of Trustees. Page 12
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Notes to financial statements for the year ended 30 September 2023 14. Company limited by guarantee HELPING HANDS COMMUNITY OUTREACH PROJECT is a company limited by guatantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a Member. Page 13