Charity registration number NIC108557
Company registration number NI653799 (Northern Ireland)
HEALTHY LIVING CENTRES ALLIANCE LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
HEALTHY LIVING CENTRES ALLIANCE LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms N Brennan
Mr M Connolly
Mr C Corr
Mr L T Devine
Mr R M Duffy
Ms E Gingles
Mr M Mowen
Ms B Conway
Ms T Nugent
Secretary
Ms E McShane
Charity number
NIC108557
Company number
NI653799
Principal address
Maureen Sheehan Centre
106 Albert Street
Belfast
BT12 4HL
Registered office
Maureen Sheehan Centre
106 Albert 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
BT1 6JS
HEALTHY LIVING CENTRES ALLIANCE LIMITED
CONTENTS
Page
Trustees' report
1 - 9
Independent auditor's report
10 - 15
Statement of financial activities
16
Balance sheet
17
Statement of cash flows
18
Notes to the financial statements
19 - 28
HEALTHY LIVING CENTRES ALLIANCE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 JUNE 2023
- 1 -

The trustees present their annual report and financial statements for the year ended 30 June 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's 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 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 advancement 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 include;

 

These benefits are evidenced through feedback from attendees at our training and strategic events using monitoring devices and forms; from surveys conducted with 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 private 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, trustees 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 2023
- 2 -
Achievements and performance

 

Strengthening Commonalities and Working Groups

Identification and action on thematic approaches and opportunities has proven to be highly productive and beneficial to our members, the communities they serve and health development in wider society. The Healthy Living Centres Alliance has successfully developed a number of permanent working groups on mental health, pain support, smoking cessation, and food health while Healthy Living Centres (HLCs) themselves continue to provide a plethora of opportunities for physical activity engagement, several of which became remarkable during the pandemic.

 

Our Working Group structure provides career enrichment opportunities for HLC staff to work on a regional basis with others both within the HLC Alliance and with PHA, Trusts, strategic partners and others to develop particular themes, provide training to the wider cohort of staff and volunteers and establishing/strengthening partnerships with organisations such as the Mental Health Foundation, Northern Ireland Environmental Alliance (NIEL), Public Health Agency and Safefood Ireland. Working group progress has resulted in the Alliance taking the lead with regional mobilisations on Mental Health Awareness Week, World Mental Health Day and No Smoking Day with high levels of successful public engagement. While progress had been set back as a result of the pandemic, 2023 has witnessed a resurgence of all Working Groups activity.

 

HLCA Working Groups

Title

Lead

Supported by

Other members

Mental Health WG

OAK and RHP

(South Armagh) jointly

Sarah Hugget

Joel Anderson - MHF

Teresa Nugent - RHP

Davina Coulter - OAK

Lisa McAliskey - Verve

Paula Nixon - Down Rural

Hannah Graham - NACN

Tony Doherty

 

Smoking Cessation

OAK

Patricia Flanagan

Caroline Ogilvy - PHA

 

Tony Doherty

Better Days Pain Support

LORAG

Natasha Moore

Tony Doherty

Natasha Brennan - Lorag

Christine McMaster -

PHA

Pamela Bell - NI Pain

Forum

Mary Hunter - Heart HLC

Anne Marie Groom - DoH

Tracy McAlorum - DoH

Kevin Vowles - QUB

Karen Hall - MHF

 

Food & Nutrition

Old Library Trust

Julie White

Sarah Hugget

 

Requires renewal

Social Prescribing Task

Group

 

HLCA

Tony Doherty

Liz McShane

Martin Duffy

Danny Power (up to

March 23)

Breige Conway

Nicholas McCrickard

Claire Convery

Gillian Lewis

Ann McNickle

Natasha Brennan

Micheál Mowen

 

 

HEALTHY LIVING CENTRES ALLIANCE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 3 -
HEALTHY LIVING CENTRES ALLIANCE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 4 -

Mental Health Foundation

The Alliance entered into a formal partnership with MHF in October 2022 following a number of exploratory meetings. As with any other collaboration or partnership, the possible merits were assessed in terms of shared outcomes and a perceived ability to achieve them. MHF have provided financial resources to enable us jointly to work towards the following:

 

The contract with MHF has enabled the Alliance to employ a Mental Health Support Worker and to adopt a more evidence-based approach to HLC staff training needs, monitoring and evaluation, as well as focus groups and co-design and delivery with beneficiaries. The above development is testimony to how the Alliance is perceived due to our enhanced regional profile in Warm, Well and Connected, social prescribing and Better Days Pain Support.

Transform Your Trolley

The Alliance has continued to develop a highly fruitful relationship with Safefood – an all-Ireland body established after the signing of the Good Friday Agreement to promote awareness and knowledge of food safety and nutrition on the island of Ireland. We have created the highly innovative Transform Your Trolley programme supporting families living on low-income as they transform their trollies with a healthier, balanced food shop. The relationship with Safefood is now in its fourth year and is set to continue for the foreseeable future.

 

In 2023 HLCA Ltd secured a three-year contract with SafeFood Ireland to deliver and develop the Transform Your Trolley model. The project is led by the Old Library Trust HLC under and MoU with the Alliance.

 

Heritage for Health

In 21-22 we began discussions with the Northern Ireland Environment Link (NIEL) with a view to forging strategic connections between our organisations, fusing health improvement with our natural heritage and natural environment recovery. Heritage for Health is now a new collaboration between the Healthy Living Centre Alliance (HLCA) and Northern Ireland Environmental Link (NIEL). Funded by the Heritage Lottery Fund, it is an innovative and regional model combining mental health recovery with natural heritage recovery. It is designed to bring direct benefits to health service users whose mental health has been adversely affected during the pandemic and, at the same time, to involve more people in accessing our natural heritage sites and activities.

 

In January 2023 both HLCA and NIEL employed a team of two Project Coordinators – one in each organisation – to lead on the delivery of this exciting programme, which commenced in February 23, is being delivered in ten HLC sites with ten local natural heritage partners. Progress has been both steady and promising in terms of results and outcomes.

HEALTHY LIVING CENTRES ALLIANCE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 5 -

Social Prescribing

One of the major areas for development in recent years has been in social prescribing as an innovative mechanism for tackling social isolation, loneliness and disconnectedness. Both the National Lottery and Daera have been funding partners in the Spring Social Prescribing project which is delivered locally in each of the five Trust areas, connecting with NHS patients through GPs, pharmacists and other primary care pathways.

 

In January 2022 the Alliance established the Social Prescribing Task Group. Convened by the Regional Coordinator, the aim of the group was to provide and implement a strategy to combine, resource and integrate our social prescribing projects into one. The work and benefit of the Task Group has been of critical importance to the Alliance.

 

As of July/August 2023, the Healthy Living Centres Alliance, led by Derg Valley HLC, had created the business case designed to combine the two strands of social prescribing into the Spring Integrated Social Prescribing project with up to 21 delivery HLCs and potentially three funders: DAERA, Dept of Health and National Lottery. National Lottery indicated that they had earmarked almost £400k towards the mid-term sustainability of the project, subject to HLCA securing financial commitments from both DAERA and DoH.

 

While a lot of work has gone into the Spring Integrated Social Prescribing project over the past 20 months up to beginning of September, its fortunes in July and August 2023 changed for the worst, despite the offer from National Lottery In short, Daera had informed us in early August after much ado that were not in a position to fund the project any further and basically signalled their imminent withdrawal from it.

 

In relation to the Department of Health, on 7th September we received a letter from Peter May, Permanent Secretary, indicating that they were not in a position to provide any funding towards the project, the result of which is that the project had to be brought to conclusion.

 

This has been a very testing time for HLC managers and social prescribing staff with many losing valuable income and a valuable service bringing positive outcomes to people, families and communities. In strategic terms, while the Social Prescribing Task Group worked well since January 2022 to provide effective leadership of the project and to plan its long-term integration and sustainability, despite all of this, government in NI was not capable of providing sustainable support, effectively bringing the project to an end.

 

All-Ireland Social Prescribing Network

The HLC Alliance has also been central in sustaining the All-Ireland Social Prescribing Network in which both the PHA and the Dept of Health, had until recently, played a central role. However, with the reorganising of DoH structures in June 2023, their in-put has been removed, which has caused several practical difficulties. The HLC Alliance continues to play a pivotal role in educating various sectors and organisations as to the core elements and merits of social prescribing, especially in terms of its unique and innovative benefits. In June 2022, the Alliance provided the management support in hosting the All-Ireland Social Prescribing Conference in Derry, which was addressed by health ministers north and south, as well as beneficiaries, social prescribers, movers and shakers from throughout the island.

 

Integrated Care Service ICS

The HLC Alliance continues to play an active and energetic role in the development of Integrated Care and the implementation of the Integrated Care Service with other sections of the health service and with the Community/Voluntary Sector Steering Group. Adopting a Population Health approach the new ICS is designed to be more collaborative and inclusive in how it leads reform of the health service. While the Regional Coordinator plays an influential and pivotal role in determining the scope and scale of the population health opportunity, especially in terms of placing emphasis on community development approaches to long-term conditions i.e. pain support, social prescribing, there are major challenges in terms of creating equality within partnership structures, developing and nurturing a culture of collaboration, while the sector suffers severe funding cuts and sectoral setbacks.

 

 

 

HEALTHY LIVING CENTRES ALLIANCE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 6 -

Reset Residential Conference 2023

The current legal and working structure of the Healthy Living Centre Alliance has been in place since 2018, when it became a company limited by guarantee with a board of directors, which subsequently became registered as a charity with the NI Charities Commission.

In June 2023, following discussions held by the board of HLCA Ltd, it was agreed to hold a reset event for the Alliance to enable members of take stock of the position we’ve reached since 2018-19 and to explore whether our form and function remain fit for purpose.

 

Following the decision to host the event on 28th and 29th September, Steven Lindsay of Cavanagh-Kelly was commissioned he help shape and facilitate the residential. Subsequently, a Residential Working Group was established so that a breadth of ideas and issues could be catered for in advance of and during the event. The Working Group was made up of Martin Connolly, Linda Armitage, Breige Conway, and Lisa McAliskey supported by Tony Doherty, Regional Coordinator, and Louise Stephenson, HLCA Finance and Admin Manager. The event was run on a shared cost basis with each HLC expected to pay their way in terms of accommodation, food and facilitation. The WG met several times in August and September to agree the approach to and the agenda for the Residential. The objectives for the event were agreed as follows:

 

  1. To review the Alliance’s purpose and activities

  2. To review the Alliance’s structure and accountability arrangements

  3. To agree an action plan for the next 12 months

  4. To familiarise members with each other and the work of the Alliance

Some 30 representatives, including HLC managers, other HLC staff and Alliance project staff attended the event in the Roe Valley Hotel Limavady, 20 of whom stayed overnight with several travelling home and retuning on Friday morning.

 

Recommendations and Suggestions

A range of outcomes and suggestions for improvement were recorded during the event, which was described as ‘an excellent example of organisational democracy.’ The Residential Working Group continued to meet since September to complete a mitigation process of the main outcomes recorded during the event, which is now complete. Following are the main categories of recommendations to be transformed into actions in 2024:

 

Financial review

The results are set out on pages 16 to 28. The charity recorded net expenditure £40,075 (2022 - £30,426) for the year. At 30 June 2023, the charity had total Funds of £37,380 (2022 - £77,455).

HEALTHY LIVING CENTRES ALLIANCE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 7 -

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 services up until at least the end of 2025. 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 2023 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 concern basis. At 30 June 2023 the charity had free reserves of £37,380 (2022 - £14,103). This equates to approximately seven weeks of expenditure which is under the target level of twelve weeks annual expenditure. However, the charity's overheads and financial commitments are relatively low and the level of free reserves currently held is appropriate for the charity's circumstances. The trustees will continue to monitor this position going forward.

Structure, governance and management
HEALTHY LIVING CENTRES ALLIANCE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 8 -

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
Mr R M Duffy
Ms E Gingles
Mr G McGowan
(Resigned 16 August 2022)
Mr M Mowen
Mr D Power
(Resigned 22 March 2023)
Ms B Conway
Ms T Nugent

HLCA Ltd provides employment to five members of staff, either directly contracted or through an MoU:

 

The affairs of the HLC Alliance are managed on a day-to-day basis by the Regional Coordinator, Mr T Doherty, including attendance at Working Group meetings and training, regulating the activities of key partnerships such as the All-Ireland 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:

 

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 2023
- 9 -
Statement of Trustees' responsibilities

The trustees, who are also the directors of Healthy Living 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 Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial 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, including the income and expenditure, of the charitable company for that year.

 

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 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 with reasonable accuracy at any time the financial position of the charity and 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

In accordance with the company's articles, a resolution proposing that GMcG BELFAST be reappointed as auditor of the company will be put at a General Meeting.

Small companies exemption

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustees' report was approved by the Board of Trustees.

Mr M Connolly
Ms T Nugent
Director
Director
27 March 2024
HEALTHY LIVING CENTRES ALLIANCE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED
- 10 -

Opinion

We have audited the financial statements of Healthy Living Centres Alliance Limited (the ‘charity’) for the year ended 30 June 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, 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 state of the charitable company's affairs as at 30 June 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's 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, including 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 performed, 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 twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect 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
- 11 -

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form 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 knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude 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 information 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 required 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 included within the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-
certain disclosures of trustees' remuneration specified by law are not made; or
-

we have not received all the information and explanations we require for our audit; or

-

the trustees were not entitled to prepare the financial statements in accordance with 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
- 12 -
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 internal 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 concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when 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 taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

HEALTHY LIVING CENTRES ALLIANCE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED
- 13 -
Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including 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 following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud and identified the 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.

HEALTHY LIVING CENTRES ALLIANCE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED
- 14 -
Audit response to risks identified

Our procedures to respond to the risks identified included the following:

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.

Owing 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 properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

HEALTHY LIVING CENTRES ALLIANCE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HEALTHY LIVING CENTRES ALLIANCE LIMITED
- 15 -

Use of our report

This report is made solely to the company’s members, as a body, in accordance with 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 auditor's report and for no other purpose. To the fullest 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
27 March 2024
Chartered Accountants
Statutory Auditor
Chartered Accountants & Statutory Auditor
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
HEALTHY LIVING CENTRES ALLIANCE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2023
- 16 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income and endowments from:
Charitable activities
2
17,957
215,204
233,161
7,855
164,583
172,438
Other income
3
13,250
-
13,250
14,875
-
14,875
Total income
31,207
215,204
246,411
22,730
164,583
187,313
Expenditure on:
Charitable activities
4
26,655
259,831
286,486
52,260
165,479
217,739
Net incoming/(outgoing) resources before transfers
4,552
(44,627)
(40,075)
(29,530)
(896)
(30,426)
Gross transfers between funds
33,740
(33,740)
-
7,503
(7,503)
-
Net income/(expenditure) for the year/
Net movement in funds
38,292
(78,367)
(40,075)
(22,027)
(8,399)
(30,426)
Fund balances at 1 July 2022
14,103
63,352
77,455
36,130
71,751
107,881
Fund balances at 30 June 2023
52,395
(15,015)
37,380
14,103
63,352
77,455

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
HEALTHY LIVING CENTRES ALLIANCE LIMITED
BALANCE SHEET
AS AT
30 JUNE 2023
30 June 2023
- 17 -
2023
2022
Notes
£
£
£
£
Current assets
Debtors
9
42,559
9,508
Cash at bank and in hand
174,885
89,687
217,444
99,195
Creditors: amounts falling due within one year
10
(180,064)
(21,740)
Net current assets
37,380
77,455
Income funds
Restricted funds
12
(15,015)
63,352
Unrestricted funds
52,395
14,103
37,380
77,455

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 27 March 2024
Mr M Connolly
Ms T Nugent
Trustee
Trustee
Company Registration No. NI653799
HEALTHY LIVING CENTRES ALLIANCE LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 JUNE 2023
- 18 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
16
85,198
7,567
Net cash used in investing activities
-
-
Net cash used in financing activities
-
-
Net increase in cash and cash equivalents
85,198
7,567
Cash and cash equivalents at beginning of year
89,687
82,120
Cash and cash equivalents at end of year
174,885
89,687
HEALTHY LIVING CENTRES ALLIANCE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
- 19 -
1
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 Albert Street, Belfast, BT12 4HL.

1.1
Accounting convention

The financial statements have been prepared in accordance with 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 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional 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 concern basis notwithstanding the fact that the charity had a low level of free reserves at the balance sheet date. The charity has secured funding for the continued delivery of services up until at least 2025. 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 financial statements for the year ended 30 June 2023 be prepared on a going concern basis.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors 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 performance 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 activity 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.

HEALTHY LIVING CENTRES ALLIANCE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
1
Accounting policies (Continued)
- 20 -

Support costs are those costs incurred directly in support of expenditure on the objects of the charity.

 

Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

 

All expenditure is inclusive of irrecoverable VAT.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held 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 include 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 at 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 acquired in the ordinary course of operations from suppliers. Amounts payable are classified 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 termination benefits.

HEALTHY LIVING CENTRES ALLIANCE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 21 -
2
Charitable activities

Pain Support

Mental Health Foundation

Other Charitable Activities

Heritage for Health

Total
2023

Pain Support

Other Charitable Activities

Warm, Well & Connected

Total
2022
2023
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
£
£
£
Services provided under contract
125,800
17,327
44,718
-
187,845
91,436
57,500
-
148,936
Performance related grants
-
-
-
27,359
27,359
-
-
4,000
4,000
Other income
-
-
17,957
-
17,957
3,400
16,102
-
19,502
125,800
17,327
62,675
27,359
233,161
94,836
73,602
4,000
172,438
Analysis by fund
Unrestricted funds
-
-
17,957
-
17,957
3,400
4,455
-
7,855
Restricted funds
125,800
17,327
44,718
27,359
215,204
91,436
69,147
4,000
164,583
125,800
17,327
62,675
27,359
233,161
94,836
73,602
4,000
172,438
HEALTHY LIVING CENTRES ALLIANCE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 22 -
3
Other income
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Membership fees

13,250
14,875
HEALTHY LIVING CENTRES ALLIANCE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 23 -
4
Charitable activities

Pain Support

Mental Health Foundation

Other Charitable Activities

Heritage for Health

Total
2023

Pain Support

Other Charitable Activities

Total
2022
2023
2023
2023
2023
2022
2022
£
£
£
£
£
£
£
£

Programme delivery costs

139,970
5,238
45,079
29,106
219,393
76,429
83,313
159,742
Share of support costs (see note 5)
33,117
14,595
4,769
10,762
63,243
23,303
28,934
52,237
Share of governance costs (see note 5)
-
-
3,850
-
3,850
-
5,760
5,760
173,087
19,833
53,698
39,868
286,486
99,732
118,007
217,739
Analysis by fund
Unrestricted funds
17,675
-
8,980
-
26,655
3,400
48,860
52,260
Restricted funds
155,412
19,833
44,718
39,868
259,831
96,332
69,147
165,479
173,087
19,833
53,698
39,868
286,486
99,732
118,007
217,739
HEALTHY LIVING CENTRES ALLIANCE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 24 -
5
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£

Bank charges

212
-
212
182
-
182

Wages and Salaries

9,581
-
9,581
-
-
-

Insurance

807
-
807
738
-
738

Computer & Technical Support

182
-
182
1,046
-
1,046

Facilitation & Management Fees

17,675
-
17,675
3,400
-
3,400

Accounting, Legal & Professional Fees

580
-
580
6,835
-
6,835

Office / General Administration

1,050
-
1,050
240
-
240

Miscellaneous costs

1,334
-
1,334
2,715
-
2,715

Support salaries

31,822
-
31,822
37,081
-
37,081
Audit fees
-
3,850
3,850
-
5,760
5,760
63,243
3,850
67,093
52,237
5,760
57,997
Analysed between
Charitable activities
63,243
3,850
67,093
52,237
5,760
57,997

Governance costs includes payments to the auditors of £3,850 (2022 - £5,760) for audit fees.

6
Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

7
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
1
-
0
There were no employees whose annual remuneration was more than £60,000.
8
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

HEALTHY LIVING CENTRES ALLIANCE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 25 -
9
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
-
121
Prepayments and accrued income
42,559
9,387
42,559
9,508
10
Creditors: amounts falling due within one year
2023
2022
£
£
Other creditors
6,584
-
Accruals
173,480
21,740
180,064
21,740
11
Retirement benefit schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

HEALTHY LIVING CENTRES ALLIANCE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 26 -
12
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Balance at
1 July 2021
Incoming resources
Resources expended
Transfers
Balance at
1 July 2022
Incoming resources
Resources expended
Transfers
Balance at
30 June 2023
£
£
£
£
£
£
£
£
£
Warm, Well and Connected
3,503
4,000
-
(7,503)
-
-
-
-
-
Persistent Pain Management
68,248
91,436
(96,332)
-
63,352
125,800
(155,412)
(33,740)
-
Transform Your Trolley
-
57,500
(57,500)
-
-
44,718
(44,718)
-
-
Bogside and Brandywell Health Forum
-
6,000
(6,000)
-
-
-
-
-
-
PHA slow cookers
-
5,647
(5,647)
-
-
-
-
-
-
Mental Health Foundation
-
-
-
-
-
17,327
(19,833)
-
(2,506)
Heritage 4 Health
-
-
-
-
-
27,359
(39,868)
-
(12,509)
71,751
164,583
(165,479)
(7,503)
63,352
215,204
(259,831)
(33,740)
(15,015)
HEALTHY LIVING CENTRES ALLIANCE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 27 -
13
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 NI. Partners include the Healthy Living Centre Alliance (community), Public Health Agency (PHA), Health & Social Care Board (HSCB), Queens University Dept of Psychology, doctors and pharmacists. 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 with 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 replacing fatty and sugary foods with healthy, balanced choices. The Alliance has requested that Old Library Trust HLC take responsibility for coordination of the project with funds from Safefood via HLC Alliance 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 31/07/2024 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 between 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 30/04/2024 and the current fund deficit will be covered by income received during the remaining period of the partnership.

14
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Fund balances at 30 June 2023 are represented by:
Current assets/(liabilities)
52,395
(15,015)
37,380
14,103
63,352
77,455
52,395
(15,015)
37,380
14,103
63,352
77,455
15
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

HEALTHY LIVING CENTRES ALLIANCE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 28 -
16
Cash generated from operations
2023
2022
£
£
Deficit for the year
(40,075)
(30,426)
Movements in working capital:
(Increase)/decrease in debtors
(33,051)
44,237
Increase/(decrease) in creditors
158,324
(6,244)
Cash generated from operations
85,198
7,567
17
Analysis of changes in net funds

The charity had no debt during the year.

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