Peninsula Healthy Living Partnership Limited Charity Accounts

COMPANY REGISTRATION NUMBER: NI043640

CHARITY REGISTRATION NUMBER: NIC103577

Peninsula Healthy Living Partnership Limited

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2025

Peninsula Healthy Living Partnership Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	4

Statement of financial activities (including income and expenditure account)	5

Statement of financial position	6

Notes to the financial statements	8

Peninsula Healthy Living Partnership Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025 .

Reference and administrative details

Registered charity name	Peninsula Healthy Living Partnership Limited

Charity registration number	NIC103577

Company registration number	NI043640

Principal office and registered	Kircubbin Community Centre
office	4 Church Grove
	Kircubbin
	BT22 2SU

The trustees

	Dr Jenny Gingles
	Mrs Carol-Ann Hewitt
	Mrs Caroline Mahon
	Ms Angela Hinds
	Mr Philip Brooks
	Mr Keith Elliott	(Resigned 20 May 2024)
	Mrs Jennifer Smyth
	Mr Mark Newell
	Mr John Lipfird	(Appointed 27 July 2024)

The Charity is registered with the Charities Commission for Northern Ireland under Reference number NIC103577.

Independent examiner	Joseph J Murray FCA
	30b MARKET SQUARE
	DROMORE
	CO. DOWN
	BT25 1AW

Structure, governance and management

The management board normally consists of eight Trustees that meet regularly to oversee governance, provide a financial oversight and approve activities of the Charity. Any policy decision, exceptional expenditure or expenditure above a pre-determined level require prior approval by the board. The Charity is governed on a day to day basis by a Manager who reports to the Trustees.

Objectives and activities

The Charity's objectives are to promote the advancement of the health and wellbeing of those living in Northern Ireland and the Republic of Ireland.

The Charity tries to meet these aims by providing an holistic and integrated approach to the provision and delivery of services and programmes in order to improve health for people in its area from birth to death.

Beneficiaries can participate in a wide range of programmes, services and activities that are delivered in an expert and enthusiastic manner by the Charity and its staff and volunteers.

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Achievements and performance

2025 was yet again, another busy but productive year for the Charity. The Charity continues to be faced with the ongoing pressures of a post pandemic world struggling with economic and social problems.

The Charity continued to provide a wealth of services for people living and working across the rural Ards Peninsula. In particular, the Charity's work focused on helping to tackle health inequalities and to improve health and wellbeing in the widest sense.

Once again the charity was faced with increased demands on its resources and without the receipt of grants from statutory authorities, it would not be able to provide these services to any meaningful degree.

Financial review

The overall income of the Charity during the year ended 31st March 2025 decreased by £42,795 to a total of £195,104.

This decrease in income was met by a decrease in expenditure of £43,948 to £174,641 which accounted for the subsequent surplus for the year of £20,463 compared to a surplus in 2024 of £19,310.

Net funds therefore increased to £251,106 from £230,643 in the preceding year.

The Charity has sufficient reserves and liquid assets to continue its objectives for the foreseeable future, but is heavily reliant on continuing support from a wide range of investors, particularly those within the public sector.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 25 September 2025 and signed on behalf of the board of trustees by:

Dr Jenny Gingles

Trustee

Peninsula Healthy Living Partnership Limited

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Peninsula Healthy Living Partnership Limited

Year ended 31 March 2025

I report to the trustees on my examination of the financial statements of Peninsula Healthy Living Partnership Limited ('the charity') for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the ‘2008 Act’) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act. Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Joseph J Murray FCA Independent Examiner

30b MARKET SQUARE DROMORE CO. DOWN BT25 1AW

25 September 2025

Peninsula Healthy Living Partnership Limited

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2025

	2025			2024
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	5	–	177,967	177,967	224,061
Charitable activities	6	7,322	–	7,322	3,798
Investment income	7	–	173	173	398
Other income	8	–	9,642	9,642	9,642
		-------	---------	---------	---------
Total income		7,322	187,782	195,104	237,899
		-------	---------	---------	---------

Expenditure

Expenditure on charitable activities	9,10	5,719	168,922	174,641	218,589
		-------	---------	---------	---------
Total expenditure		5,719	168,922	174,641	218,589
		-------	---------	---------	---------

	-------	---------	---------	---------
Net income and net movement in funds	1,603	18,860	20,463	19,310
	-------	---------	---------	---------

Reconciliation of funds

Total funds brought forward	230,643	–	230,643	211,333
	---------	---------	---------	---------
Total funds carried forward	232,246	18,860	251,106	230,643
	---------	---------	---------	---------

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

All income and expenditure derive from continuing activities.

Peninsula Healthy Living Partnership Limited

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible fixed assets	16		108,980	119,896

Current assets

Debtors	17	10,316	45,354
Cash at bank and in hand		215,346	150,633
		---------	---------
		225,662	195,987

Creditors: amounts falling due within one year	18	17,921		9,983
		---------		---------
Net current assets			207,741	186,004
			---------	---------
Total assets less current liabilities			316,721	305,900

Creditors: amounts falling due after more than one year	19	65,615	75,257
		---------	---------
Net assets		251,106	230,643
		---------	---------

Funds of the charity

Unrestricted funds		251,106	230,643
		---------	---------
Total charity funds	23	251,106	230,643
		---------	---------

For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

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

Peninsula Healthy Living Partnership Limited

Company Limited by Guarantee

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of trustees and authorised for issue on 25 September 2025 , and are signed on behalf of the board by:

Dr Jenny Gingles

Trustee

Peninsula Healthy Living Partnership Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Kircubbin Community Centre, 4 Church Grove, Kircubbin, BT22 2SU.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset in the following manner in relation to Freehold Property and Equipment, Fixtures & Fittings consecutively:

Freehold Property	-	4% straight line
Motor Vehicles	-	20% reducing balance
Equipment and Fixtures	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received. Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

Peninsula Healthy Living Partnership Limited is a company limited by guarantee and does not have a share capital. The liability of each member is limited to an amount not exceeding £1.

5. Donations and legacies

Restricted Funds	Total Funds 2025	Restricted Funds	Total Funds 2024
£	£	£	£

Grants

Public Health Agency - Healthwise	–	–	4,189	4,189
Public Health Agency - Core Grant	131,313	131,313	118,767	118,767
MDT Seed Funding	4,667	4,667	6,600	6,600
Derg Valley HLC Social Prescribing	–	–	5,751	5,751
ANDBC - Hardship Fund	–	–	10,944	10,944
HLC Alliance - Transform Your Trolley Programme	2,000	2,000	2,000	2,000
HLC Alliance - Heritage for Health	–	–	7,744	7,744
HLC Alliance - Smoking Cessation Mobilisation	250	250	250	250
HLC Alliance - Better Days Pain Management	2,800	2,800	2,000	2,000
Clear Funding	4,690	4,690	–	–
Arts Council Northern Ireland	6,897	6,897	–	–
SE Mind Matters /CDRCN	17,812	17,812	65,352	65,352
ANDBC - First Aid training	308	308	–	–
CDHN Elevate	–	–	464	464
Keep NI Beautiful - Live here Love here	2,119	2,119	–	–
SEHSCT - Cook It Programe	161	161	–	–
PHA - Digital Transformation	4,950	4,950	–	–
	---------	---------	---------	---------
	177,967	177,967	224,061	224,061
	---------	---------	---------	---------

6. Charitable activities

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Pilates / Yoga Classes	3,915	–	3,915
Gym Sales	2,759	–	2,759
Gently Does It	391	–	391
Winter Weight Warriors	218	–	218
Other income from charitable activities - Dementia	39	–	39
	-------	----	-------
	7,322	–	7,322
	-------	----	-------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Pilates / Yoga Classes	1,130	–	1,130
Gym Sales	2,614	–	2,614
Gently Does It	–	–	–
Winter Weight Warriors	–	–	–
Other income from charitable activities - Dementia	–	54	54
	-------	----	-------
	3,744	54	3,798
	-------	----	-------

7. Investment income

	Restricted Funds	Total Funds 2025	Restricted Funds	Total Funds 2024
	£	£	£	£
Bank interest receivable	173	173	398	398
	----	----	----	----

8. Other income

	Restricted Funds	Total Funds 2025	Restricted Funds	Total Funds 2024
	£	£	£	£
Deferred grant release	9,642	9,642	9,642	9,642
	-------	-------	-------	-------

9. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Healthy Living Programme	4,894	150,377	155,271
Support costs	825	18,545	19,370
	-------	---------	---------
	5,719	168,922	174,641
	-------	---------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Healthy Living Programme	–	194,571	194,571
Support costs	14,913	9,105	24,018
	--------	---------	---------
	14,913	203,676	218,589
	--------	---------	---------

10. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
Healthy Living Programme	155,271	19,370	174,641	218,589
	---------	--------	---------	---------

11. Analysis of support costs

		Total 2025	Total 2024
	£	£	£
Communications and IT	2,850	2,850	5,620
General office	11,370	11,370	13,938
Governance costs	5,150	5,150	4,460
	--------	--------	--------
	19,370	19,370	24,018
	--------	--------	--------

12. Net income

Net income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets	13,916	14,000
	--------	--------

13. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	1,000	1,000
	-------	-------

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	84,708	108,092
Employer contributions to pension plans	1,252	1,597
	--------	---------
	85,960	109,689
	--------	---------

The average head count of employees during the year was 5 (2024: 5 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Number of staff - Administration	1	1
Number of staff - Gym & Classes	2	2
Number of staff - Health Development	1	1
Number of staff - Social Prescriber	1	1
	----	----
	5	5
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

15. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

16. Tangible fixed assets

	Land and buildings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	264,407	–	80,755	345,162
Additions	–	3,000	–	3,000
	---------	-------	--------	---------
At 31 March 2025	264,407	3,000	80,755	348,162
	---------	-------	--------	---------
Depreciation
At 1 April 2024	158,209	–	67,057	225,266
Charge for the year	10,576	600	2,740	13,916
	---------	-------	--------	---------
At 31 March 2025	168,785	600	69,797	239,182
	---------	-------	--------	---------
Carrying amount
At 31 March 2025	95,622	2,400	10,958	108,980
	---------	-------	--------	---------
At 31 March 2024	106,198	–	13,698	119,896
	---------	-------	--------	---------

17. Debtors

	2025	2024
	£	£
Trade debtors	3,251	504
Prepayments and accrued income	1,200	15,158
Other debtors	5,865	29,692
	--------	--------
	10,316	45,354
	--------	--------

18. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,360	–
Accruals and deferred income	10,000	8,000
Social security and other taxes	5,561	1,983
	--------	-------
	17,921	9,983
	--------	-------

19. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Accruals and deferred income	65,615	75,257
	--------	--------

20. Deferred income

	2025	2024
	£	£
At 1 April 2024	109,117	109,117
Amount released to income	(43,502)	(33,860)
	---------	---------
At 31 March 2025	65,615	75,257
	---------	---------

The amount included as deferred income relates to sums totalling £109,117 received as government capital grants during the years ended 31 March 2014, 2015 and 2017. Such grants are reviewed annually and are released to income on a consistent basis according to factors such as the terms of the individual grant, the period lapsed since their receipt and the likelihood of their repayment being necessary.

During the year an amount of £9,642 (2024: £9,642) was released to income as shown in Note 8 on Page 13. This means that at 31 March 2025 a cumulative total amount of £43,502 (2024: £33,860) had been released to the Income & Expenditure Account to date.

21. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 1,252 (2024: £ 1,597 ).

22. Government grants

The amounts recognised in the financial statements for government grants are as follows:

	2025	2024
	£	£

Recognised in creditors:

Deferred government grants due after more than one year	65,615	75,257
	--------	--------

23. Analysis of charitable funds

Unrestricted funds

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
Unrestricted Fund	230,643	7,322	(5,719)	18,860	251,106
	---------	-------	-------	--------	---------

	At 1 April 2023	Income	Expenditure	Transfers	At 31 March 2024
	£	£	£	£	£
Unrestricted Fund	211,333	3,744	(14,913)	30,479	230,643
	---------	-------	--------	--------	---------

Restricted funds

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
Restricted Fund	–	187,782	(168,922)	(18,860)	–
	----	---------	---------	--------	----

	At 1 April 2023	Income	Expenditure	Transfers	At 31 March 2024
	£	£	£	£	£
Restricted Fund	–	234,155	(203,676)	(30,479)	–
	----	---------	---------	--------	----

24. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	108,980	108,980
Current assets	207,741	207,741
Creditors greater than 1 year	(65,615)	(65,615)
	---------	---------
Net assets	251,106	251,106
	---------	---------

	Unrestricted Funds	Total Funds 2024
	£	£
Tangible fixed assets	119,896	119,896
Current assets	186,004	186,004
Creditors greater than 1 year	(75,257)	(75,257)
	---------	---------
Net assets	230,643	230,643
	---------	---------