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).
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;
improved knowledge, capacity and ability of member groups to identify and target health inequalities and improve mental and physical health in communities experiencing endemic social deprivation;
increased capability of member groups to collaborate sub-regionally in their own area so as to attract and target resources more accurately at areas of social deprivation;
increased capability of member groups to collaborate on a regional basis with the public sector so as to attract and target government and charitable resources for and with people in socially deprived neighbourhoods;
increased capability of member groups to strategise on an all-Ireland basis to attract and target resources at people experiencing poor mental and physical health in socially deprived neighbourhoods.
These benefits are evidenced through feedback from attendees at our training and strategic events using monitoring devices and 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.
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
|
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:
Work in partnership to build the capacity of the Healthy Living Centre Alliance Mental Health Working Group to develop a prevention approach to mental health across the Alliance and the programmes delivered by HLCs.
Co-design and support the development of a mental health wellbeing module within the pain management programme (Better Days) based on participatory research & development.
Develop a peer support capacity for participants in the Better Days Programme.
Embedding learning and resources into other programmes and policies.
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.
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.
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:
To review the Alliance’s purpose and activities
To review the Alliance’s structure and accountability arrangements
To agree an action plan for the next 12 months
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:
Alliance role in identifying opportunities and coordinating bids to funders etc Funding Opportunities and Full Cost Recovery
Creating Shared Service Opportunities
Influencing Government and Decision-makers
Board Development
Subregional HLC Groups
Promoting the Alliance and Communication
Value of Membership Fees
Learning from each other
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).
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.
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:
HLCA Ltd provides employment to five members of staff, either directly contracted or through an MoU:
Tony Doherty – Regional Coordinator (Heart HLC Contract with PHA)
Louise Stephenson – Finance and Admin Manager (Direct Employee)
Natasha Moore – Better Days Programme Coordinator (MoU With Lorag)
Sarah Hugget – Mental Health Support (Direct Employee as of December 23)
Kelley Haan – Heritage 4 Health Programme Coordinator (Direct Employee)
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:
Southern Area – Liam Devine – Clanrye
Belfast Area – Linda Armitage – EBCDA
Western Area – Martin Duffy – Derg Valley Care
Northern Area – Breige Conway – NACN
South Eastern – Nicholas McCrickard & Gillian Lewis
Risk Management
The Board of Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied those systems and procedures are in place to mitigate those risks.
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.
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.
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
The Trustees' report was approved by the Board of Trustees.
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:
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.
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.
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.
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
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.
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.
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.
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:
The nature of the industry and sector, control environment and business performance, including the company’s remuneration policies for directors, bonus levels and performance targets, if any;
Results of our enquiries of management about their own identification and assessment of the risks of irregularities;
Any matters we identified having obtained and reviewed the company’s documentation of their policies and procedures relating to:
Identifying, evaluating and complying with laws and regulations and whether they were aware of any instance of non-compliance;
Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
The internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;
The matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and 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.
Our procedures to respond to the risks identified included the following:
Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
Enquiring of management concerning actual and potential litigation and claims;
Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
Reading minutes of meetings of those charged with governance and reviewing correspondence with tax authorities; and
In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
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.
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.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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.
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.
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.
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.
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.
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.
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.
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.
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, 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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Pain Support
Mental Health Foundation
Other Charitable Activities
Heritage for Health
Pain Support
Other Charitable Activities
Warm, Well & Connected
Membership fees
Pain Support
Mental Health Foundation
Other Charitable Activities
Heritage for Health
Pain Support
Other Charitable Activities
Programme delivery costs
Bank charges
Wages and Salaries
Insurance
Computer & Technical Support
Facilitation & Management Fees
Accounting, Legal & Professional Fees
Office / General Administration
Miscellaneous costs
Support salaries
Governance costs includes payments to the auditors of £3,850 (2022 - £5,760) for audit fees.
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
The average monthly number of employees during the year was:
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.
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.
(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.
There were no disclosable related party transactions during the year (2022 - none).
The charity had no debt during the year.