Charity number: IYIC108781 Company number: N1682192 HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Directors, report and unaudited financial statements. for the year ended 30 September 2024
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Contents Page Legal and administrative infonnation Trustees, report Independent examiners, report Statement of financial activities Balance sheet Notes to the financial statements 9-14
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Legal and administrative information Charity number NIC108781 Company registration number N1682192 Business address 15 Woodview Avenue Portadown Co Annagh BT62 3BR Registered offIce 15 Woodview Avenue Portadown Co. Annagh BT62 3BR Trustees William Barker Roderick Joyce Robert Kerr(Re$led 251312024) Gordon Reynolds Roberta Williamson(Resigned 221912023) Herbert McAfee Ross McBride Evangeline Millar Accountants SD Brown & Company 25-27 Edward Street Portadowi Co Annagh 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 2024 The trustees present their report and the fmancial statements for the year ended 30 September 2024. The trustees, who are also directors of HELPING HANDS COMMUNITY 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 constttued by it's Mernorandum 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 th¢ Company, and are appointed by the Executive Committee, or the company in a General Meeting Can be admitted as Trustees. RISKS The Executive Committee has conducted its 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 opeiational aspects of the company procedures for authorization of all transactions, and projects have been implemented. Objectives and #ctivities Helping Hands Community Outrach Project is a heavenly kingdom focused family support work serving the wider Armagh, 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 individual circumstances and therefore cal) access the relevant support they require through a needs based approach customised to their current situation. Page 2
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Report of the trustees (incorporating the directors, report) for the year ended 30 September 2024 Achievements and perforniance Many individuals and their families who have been experiencing significant personal difficulties have received help from Helping Hands Community Outreach Project throughout year ended 30 SeptembeT 2024. 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 rninisty of Helping Hands Community Outreach Project. Helping Hands work within the wider Arniagh, Banbridge and Craigavon Council area. We provide a holistic service for beneficiaries from furnIte provision to counselling services. Our services have been making a huge difference in the lives of many people within our local community for over 15 years. We have developed a range of services to provide a holistic support system and enable us to support as many people &s possible, through areas such as. furniturelfoodlclothing provision, emergency heating, counselling, befriending, tnentoring, CV prepatation, budgeting advice, training (through operational cafelworkshop), and volunteering opportunities. Our goal is to journey with people regardless of the challenges that they are facing. If someone requires a piece of furniture then we will 5UPPOrt them with that (sometimes they only need support in thi5 way), however, often the reason they need practical support is due to other challenges. TherefoTe, we will then offer any of our other services as wraparound support should they need it for example budgeting advice so they will be able to manage their household income and save for items of furniture they need in the future. We want to give people a hand up rather than a hand out. Furtherniore, we have recently purchased and renovated two properties in the local area which are now providing emergency housing for those in need. During the 2023124 period we: Provided practical support (flwniture, food, clothing etc) to 806 households within the wider ABC council area giving out 1302 items of support. In addition our counselling services provided 191 one to one sessions, our mediation and befriending services also met with and facilitated in hundreds more cases. In total our services provided direct support to approximately 5000 people during the 2023124 period. Financial revieiv 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 fvnds are held as Custodian on behalf of others. Page 3
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Report of the trustees (incorporating the directors, report) for the year ended 30 September 2024 Statement of trustees, responsibilities The trusfres (who are also directors of Helping Hands Community Outreach Project for the purposes of company law) are responsible for preparing the Trustees, Annual Report and fmancial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Policies.. Company Law requires the trustees to PTepare financial statements for each financial year which give a true and fair view of the state of affairs of the chaTltable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable cornpany 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 estimates that are 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 fll]ancial statements on the going concern basis unless it is inappropriate 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 iegulaTIties. 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 Evangeline Millar Director 7 April 2025 Page 4
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Independent examiner's report to the trustees on the UJAaudited financial statements of HELPING HANDS COMMUNITY OUTREACH PROJECT. I report on the accounts of HELpfNG HANDS COMMUNITY OUTREACH PROJECT for the year ended JO September 2024 set out on pages 2 to 14. 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 the charity is not subject to audit under company law, and is eligible foT independent examination, it is my responsibilty to- l ) examine the account5 under section 65 of the Charities Act 2) follow the procedures laid dowTh 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 Caled out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charitie5 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 item5 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 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 accordance with the Financial Reporting Standard applicable tn the UK and Republic of Ireland d) that there is fiher infoTmation needed for a proper understanding of the accounts to be reached Independent examiner's statement I have completed my examination and have no concen)s 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 exammner S.D. Brown & Company Carnegie Building 25-27 Edward Street Portadown Co. Armagh BT62 3NE 7 April 2025 Page 5
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 2024 Unrestricted Restricted funds funds 2024 Total 2023 Total Notes Incoming resources Incoming resources from g¢nerating fund5'. Grants Donations including deliveTieslclothes bank Activities for generating funds 76,168 62,995 33,351 76,168 62,995 33,351 102,352 8,084 Total incoming resources 172,514 172,514 174,792 Resources expended Shop I Cafe Purchases Fundraiser Event- Dinner Cost Staff costs Propety Costs Food / Emergency Support After SchoolslYoutlVBeTeavemenLICounselling Costs Establishment costs Motor and travelling expenses Accountancy fees Other office expenses Interest payable and similar charges Depreciation and impairnient Sundries Volunteer Support Loss on Sale of Assets 1,804 5,986 116,123 70 2,600 778 20,097 8,819 1.740 6,771 194 6,384 5,128 57 2,094 5,986 116,123 70 2,600 778 20,097 8,819 1,740 6,771 194 6,384 5.128 57 2,094 112,16) 555 9,727 2,242 19,768 8,621 1,860 7,564 33 3,208 4,165 3,390 Total resources expended 176,841 176,841 175,099 Net incoming/{outgoing) resources for the year I Net incomel(expense) for the year Total funds brought forward (4,327) 118,806 (4,327) 167,5)7 (i07) 167,844 48,731 Total funds carried forward 114,479 48,73 I 163,210 167,537 The statement of fanCIal activities includes all gains and losses 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 note5 on pages 9 to 14 form an integral part of these financial statements. Page 6
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Statement of Financial Position as at 30 September 2024 2024 2023 Notes Fixed assets Tangible assets Current assets Cash at bank and in hand 157,540 113,145 67,331 180,602 67,331 180,602 Creditors: amounts falling due within one year (6,661) (56,210) Net eurrent assets 60,670 124,392 Totsl assets less current liabiIities Accruals and deferred income 218,210 (55,000) 237,537 (70,000) Net assets 163,210 167,537 Funds Restricted income funds Unrestricted income funds 48,731 114,479 48,731 118,806 Total funds 163,210 167,5J7 The Balance Sheet continues on the following page. The notes on pages 9 to 14 form an integral part of these financial statements. Page 7
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 ellded 30 September 2024 In approving these financial statements as trustees of the company we hereby confinn.. (a) that for the year the company was entitled to exemption from audit undeT 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 complying 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 ompanies, regime. The fmancial statements were approved by the board on 7 April 2025 and signed on its behalf by Evangeline Millar Director The notes on pages 9 to 14 form an integral part of these financial statements. Page 8
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Notes to financial statements for the year ended 30 September 2024 Accounting policies The prtncipal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year. Basis of accounting The financial 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 Republic 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 recognised at historical cost or transaction value unless othenvise stated in the relevant accounting policy. 1.2. Cashflow The charity has taken advantage of the exemption in Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 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 categoTies of income: Voluntary income is received by way of grants, donations and gifts and is included in 11 in the statement of rinancial activities when receivable. Cvrants where entitlement is not conditional on the delivery of a specific perforniance 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 where 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 funds when they are sold. Income frorn the charity shop is included in the year in which it is receivable. Page 9
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Notes to financial statements for the year ended 30 September 2024 Resources expended Expenditure is recognised on an accrual basis as a liability is incurred. Expendilllre include5 any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for ndraising purposes including the charity's shop. Charitable expenditure comprises those costs inCued by the charity in the delivery of its activities and service5 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 infonnation in support of the charitable activities. 1.5. Research and development ReseaTch expenditure is written off to the PTofit and loss account in the yeat in which it is incurred. 1.6. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provtded at rates calculated to WTite off the cost less Tesidual value of each asset over its expected useful life, as follows.. Land and buildings Depreciation not provided for as Buildings at 3010912024 are worth at least Cost plus improvements 5 % straight line 250/0 straight line Fixtures, fittings and equipment Motor vehicles 1.7. Leasing Rentals payable wider opeiating leases are charged against income on a straight line basis over the lease term. Grants Unrestricted funds 2024 Total 2023 Total Grants 76,168 76,168 102,352 76,168 76,168 102,352 Page 10
HELPIIYG HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Notes to financlal statements for the year ended 30 September 2024 Employees Employment costs 2024 2023 Wages and salaries Staff Training and Excursions 115,667 456 111,983 180 116,12J 112,163 No employee received emoluments of more than £60,000 (2023 '. None). Number of employees The average monthly numbers of employees (includints the trustees) during the year, calculated on the basis of full time equivalents, was as follows.. 2024 Number 2023 Number Taxation The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts. P2g¢ 11
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Notes to financial statements for the year ended 30 September 2024 Land and Fixtures, buildings fittings and freehold equipment Tangible fixed assets Motor vehicles Total Cost At Additions Disposals 103,517 25,031 9,626 342 5,500 28,500 (5.500) 118,64) 53,873 (5,500) At 30 September 2024 128,548 9,968 28,500 167,016 Depreciation At Chartye for the year On disposals 3,092 1.634 2,406 4,750 (2,406) 5,498 6,384 (2,406) At 30 September 2024 4,726 4,750 9,476 Net book values At 30 September 2024 128,548 5,242 23,750 157,540 At 30 September 2023 103,517 3,094 113,145 Creditors: amounts falling due within one yeiir 2024 2023 Accruals and deferred income 6,661 56,210 Accruals and deferred income 2024 2023 Deferred income At (70,000) Increase in year (75,000) (70,000) 15,000 (75,000) 5,000 Released in year At 30 September 2024 (55,000) (70,000) Page 12
HELPING HANDS COMMUNITY OUTREACH PROJECT (A Company limited by guarantee) Notes to financial statements for the year ended 30 September 2024 Analysis of net assets between funds Unrestricted Restricted funds funds Total funds Fund balances at 30 September 2024 as represented by.. Tangible fixed assets cllent assets Cuent liabilities Long-terni liabilities 157,540 67,331 (6,661) (55,000) 157,540 116,062 (6,661) {55,000) 48,731 163,210 48,731 211,941 10. Unrestricted funds At At l October 2023 Incoming Outgoing 30 September resources resources 2024 Unrestricted Funds 118,806 172,514 (176,841) 114,479 11. Restricted funds At At l October 2023 30 September 2024 Voluntary Income 48,731 48,731 12. Capital commitments There were no Capital Commitments at the Balance Sheet Date. 13. Related party transactions There were no related party transactions during the year. 14. Controlling interest The controlling party of the company is considered to be the Board of Trustees. Page 13
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Notes to financial statements for the year ended 30 September 2024 15. Company limited by guarantee HELPtNG 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 £ I 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 afteT he or she ceases to be a member. Page 14
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) The followlng pages do not form part of the statutory accounts.
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Detailed statement of financial activities For the year ended 30 September 2024 2024 2023 Voluntary ik7come Grants Donations including deliverieslclothes bank 76,168 62,995 102,352 64,356 139,163 166,708 Acliviliesfor gep7eratiP7gfvnd5 Shop/Cafe Income Rental Income FundraiserEvent- Dinner Income 8,084 5,630 27,721 8,084 Total incoming resources 172,514 174,792 Resources expended Costs of generating funds: Cost of generating voluntary ineome Donations Wages and salaries Staff training and excursions Fundraiser Event- Dinner Cost 115,667 456 5,986 111,983 180 122,109 112,163 Total cost of generating voluntary income 122,109 112,16J Fundraising trading: cost of goods sold and other costs Shop costs Shop, Cafe Purchases 1,804 1,804 Total fundraising trading cost of goods sold and other costs 1,804 Total costs of generating funds 122,109 Ili,967 Page 16
HELPING HANDS COMMUNITY OUTREACH PROJECT (A company limited by guarantee) Detailed statement of financial activities For the year ended 30 September 2024 2024 2023 Charitable activities Activity I Activities undertaken diyecily Food IEmergency Support After SchoolslYouthlBereavementlCounselling Cost5 Light & heat Repairs and matntenance Insurance Rent Workshop Expenses 2,600 778 5.142 2,449 3,338 7,020 2,148 9,727 2,241 6,975 1,068 2,871 6,480 2,374 ri! Water Rates Motor Expenses Acountancy Fees Postage & Stationery Propety Costs Computerlwebsite Costs Telephone Rates Depreciation & impaimient Sundries Volunteer Support 176 8,819 1,740 960 70 1,612 3,012 I,oii 6,384 5,128 57 631 8,621 1,860 2,263 555 1,451 3,208 4,165 3,390 52,444 61,099 Activity I total expenditure 52,444 61,099 Total charitable activity expenditure 52,444 61,099 Governance costs Activities undertaken direcfly Bank Interest & Fees 194 33 194 33 Total governance costs 194 33 Other resources expended Loss on disposal of tangible fixed assets 2,094 Net incoming/(outgoing) resources for the year {4,327) (307) Page 17