The trustees present their annual report and financial statements for the group for year ended 31 March 2025.

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 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)".

Ashton Community Trust’s objects are, by associating with statutory authorities, voluntary and community organisations and the inhabitants of North Belfast, to:

• advance community development by providing facilities and amenities for and support and assistance to community and voluntary groups and organisations;

• advance health and wellbeing;

• relieve poverty;

• advance education;

• relieve those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage;

• advance the arts, culture and heritage;

• provide facilities in the interests of social welfare for recreation and other leisure time occupations with the object of improving the conditions of life for the residents; and

• promote religious and racial harmony, equality and diversity.

The trustees have paid due regard to guidance issued by the Charity Commission for Northern Ireland in deciding what activities the charity should undertake.

The following highlights some of the achievements of the 2024-2025 financial year.

Training and Employment Services

During the year Ashton Training and Employment Services department continued to play a lead role as a key partner in the delivery of the Connect Project in conjunction with our 4 ‘Belfast Works’ partner organisations (East Belfast Mission, GEMS NI, Impact Training and Upper Springfield Development Trust). Funded through the UK Shared Prosperity Fund this project supports people who have been economically inactive for an extended period by providing targeted, person-centred training and employment services to help then re-enter the workforce.

To appeal to those furthest removed from the labour market, Belfast Works Connect offered a wide variety of training options. These included a wide range of OCN Level 1 and 2 qualifications, as well as vocational courses such as Counterbalance Forklift Licences and Level 3 NFCE Classroom Assistant awards and those for Health and Social Care.

The department’s mission is to encourage, inspire, and empower clients by providing person-centred, wraparound support designed to unlock individual potential.

In addition to the training courses, and recognising the barriers many participants faced, additional financial support was available to cover such things as the costs of childcare while attending training, transportation assistance, workwear and necessary equipment, ensuring that no-one was held back from pursuing their goals due to practical constraints.

All strategic and operational targets for the year were exceeded, whether those were for course delivery numbers, levels of participant engagement or impact outcomes.

With funding support from the Department for Communities, the department again successfully delivered OCN’s Essential Skills programmes in English, Maths, and ICT. These sessions were facilitated by passionate and skilled navigators and tutors who worked directly with local participants to build their confidence in core competencies—essential for thriving in today’s job market.

The department also achieved notable success through our collaboration with the creative industries, through the CINE project, delivering OCN-accredited courses in gaming and animation. These innovative programmes provided valuable opportunities for individuals who may not have had access to university education, enabling them to explore their potential and progress within this vibrant and fast-growing sector.

Additionally, through the West Belfast Partnership Board’s Training and Employment programme, 4 cohorts (40 participants) completed the Multiple Principles course, developing key life skills including numeracy, financial literacy, cooking, DIY, problem-solving, teamwork and personal growth.

Childcare and Family Support Services

Kinderkids Daycare

The 2024-2025 year was an exciting one for Kinderkids Daycare. Operating from two locations, the McSweeney Centre in Henry Place and the Cliftonville Road, Kinderkids continued to be extremely busy.

The focus within daycare has been on enhancing the child-centred, play-based curriculum that promotes social and emotional development, as well as communication and language skills for all children attending. Staff members have continued their training in various areas focused on Early Years education, including the Solihull Approach, child safeguarding, support for children with additional needs, and curriculum-related topics.

During the year Kinderkids Daycare provided care for 364 children, allowing 292 parents to enter or remain in employment. Additionally, 46 children identified as at risk were offered childcare placements to support them and their families.

Kinderkids Daycare remains an active member of and co-chairs the Community Daycare Network, a collaborative group of community-based daycare providers in Northern Ireland that are operating on a not-for-profit basis. This Network has been advocating for reform and investment in the Early Years sector across Northern Ireland, with a strong emphasis on childcare affordability, support for Social Enterprise and supporting children and families living in disadvantaged circumstances.

The research document, ‘It takes a community to raise a child’, was launched by the Network in November 2024 at the Long Gallery in Stormont. The document highlights challenges faced by Social Economy Childcare providers and contains a range of key asks to be considered by the relevant Government Departments.

Family Support Hub

The Lower North Belfast Family Support Hub continued to provide early intervention services for families and young people requiring support. The Hub brings together organisations that deliver early intervention services to children and young people from 0-18 years old and their parents or carers. The Hub includes community, statutory and voluntary family support services.

The Hub membership stands at 72 individual members who are able to provide early intervention services to any Tier 2 families that have been referred.

During this period the main source of referral was community referrals, closely followed by self-referrals and schools. During the year the Hub processed 242 referrals, significantly above the Belfast Health and Social Care Trust contracted amount of 144. The most requested service during this time was one-to-one family support at home, particularly for primary-school children displaying emotional, social or behavioural challenges, with almost 50% of referrals being directed to meet this need.

Between January and March there was also an increasing demand for financial support and the Belfast Hub network was able to secure funding of £18,181 from Belfast City Council which then supported 43 families with supermarket vouchers to the value of £7,980 distributed by the end of March.

During this time Belfast Health & Social Care Trust continued to provide free training to Hub members which included ‘Supporting Emotional Regulation in Children’, ‘Vape Awareness’, ‘Understanding ADHD’, ‘Dealing with Big Feelings’, and ‘Supporting Anxiety Based School Avoidance’.

Early Intervention Family Support Service

This Belfast Charitable Society funded project has now completed its fifth year. Two Family Support Workers have been employed to provide one-to-one home visiting support to approximately 60 families who have been referred through the North Belfast Family Support Hubs.

During the past financial year 84 families benefited from 1-1 family support, comprising 92 parents and 135 children.

This visitation service is aimed at improving family relations, enhancing family functionality and increasing family resilience. The team also continued to advocate on behalf of families with schools and the Education Authority, as well as health professionals. During this time there has been a marked increase in the number of families asking for support in completing parental requests for both educational psychology assessments and ASD assessments. Both team members are experienced in this field and so were able to support families to make the most of their child’s journey through education.

This Family Support Service has enhanced the work of the Family Support Hubs in North Belfast, who had previously identified that a home visitation family support was a gap in its offering of services to families.

Health and Wellbeing Services (Bridge of Hope)

The Health and Wellbeing team continues to provide the highest standard of heath and wellbeing support to individuals impacted by suicide and self-harm, poor mental health and emotional wellbeing and the conflict.

During 2024-2025 our BACP-accredited counselling service, funded by the Victims and Survivors Service, delivered 4,669 sessions (face to face or telephone) of one-to-one support. This blended approach to service delivery allowed hard-to-reach individuals to engage with the services offered.

The ability to engage in up to 6 sessions of complementary therapy has historically been one of our most popular services and this year was no different with 1,340 individuals receiving 7,200 sessions of complementary therapy.

Social support funding allowed 308 victims and survivors to be supported by a wide range of programmes to improve their mental wellbeing, build connections and learn new skills. These proved to be both popular and, on the basis of the feedback received, hugely successful.

As has been the case for the past 20 years, the department also supported 24 victims and survivors to become certified practitioners in our VTCT-accredited training programmes in Thermal Auricular Therapy, Swedish Body Massage and Reflexology, with training delivered to help develop or change their careers.

Our team of Pension Welfare Officers continued to support victims & survivors with their Troubles Permanent Disablement Payments Scheme applications. During the year 511 individuals were supported. During the year the team was further expanded by welcoming a new Pension Welfare Officer in the North-West region.

June 2024 saw the commencement of the VSS PEACEPLUS Pulse project, which saw our team of Health and Wellbeing Caseworkers expand to four, allowing us to offer support to a greater number of victims and survivors. During the year the team supported 765 individuals, enabling them to access services to help improve their health and wellbeing.

The department continued to work in partnership with both statutory and community partners as part of the Regional Trauma Network. The Network aims to support victims and survivors on their journey to recovery, connecting specialist trauma care with the existing resources and expertise from the statutory and community and voluntary sectors, to enable those experiencing psychological trauma-related difficulties to access support at the right place at the right time.

Throughout the year the department have worked tirelessly in partnership with Start 360 and Belfast Health & Social Care Trust to ensure the provision of support to patients in emotional and situational crises within the Royal Victoria Hospital Emergency Department.

Due to its success, the Community Navigator ‘Pink T-Shirt’ project was extended to the Mater Hospital Emergency Department in November 2024.

Between April 2024 and the end of March 2025 the Community Navigators provided support to 1,974 unique individuals on 2,910 occasions.

As part of our commitment to ensure the highest quality service to individuals seeking support we successfully renewed our Cyber Essentials Plus Certification and our accreditation for our BACP Counselling Service during the year.

Youth & Arts Programmes

New Lodge Youth Centre

The Youth Centre provides needs-based youth provision for young people aged 5-18 every Monday to Saturday night.

Throughout the year hundreds of young people engaged in programmes that supported their personal, social and educational development, promoted leadership and strengthened community connections.

Leadership & Personal Development – Champions for Change (C4C)

This project worked with over 120 young people through international exchanges, group work, mentoring, events and social action. C4C empowers young people to become leaders and role models, working in partnership with schools, the 174 Trust Young Adult Disability project and Mountcollyer Youth Club. Two OCN-accredited courses were delivered, ‘Peer mentoring’ and ‘Trauma awareness in Youth Work’ while over 50 young people received one-to-one mentoring support focused on resilience, life skills and navigating personal challenges. Additionally two young people were supported into university to study Community Youth Work.

Engagement & Support – Engage Project

This project works with up to 70 young people on a weekly basis in New Lodge and Ardoyne. This project supports those at risk of offending, those disengaged from education and those involved with Youth Justice and Social Services. Youth workers engage with young people on the streets at least two nights per week, including during high-tension periods (12th July / 8th August). In partnership with neighbouring youth organisations, this project provides signposting, support and safer alternatives to antisocial behaviour. A drop-in service open six nights each week offers a safe space for activities, meeting trusted role models and access to food.

Community & Social Action – Community initiatives and T:BUC Projects

The young people delivered 18 community initiatives during the year including clean-ups and Christmas events for pensioners and young people with disabilities.

Two T:BUC projects, delivered in partnership with Mountcollyer Youth Centre and North Belfast Area Project, allowed 40 young people from New Lodge and Tigers Bay to engage in a good relations programme, culminating in residentials in Newcastle, Co. Down.

In collaboration with St. Patrick’s Primary School, Blessed Trinity College, Edmund Rice College and Glenveagh School the team of young people delivered projects that supported the personal and social development of 100 pupils.

International & Cultural Learning – Romania and Manchester

After a full year’s preparation, which included partnering with disability groups, homeless projects and family support initiatives, 24 young people from New Lodge and Ardoyne Youth Centres travelled to Romania where they engaged with young people in care, local students and disability organisations.

10 young women explored the issues of choices and consequences before visiting youth and health organisations in Manchester.

Celebration & Recognition – Ulster University

The Champions for Change project led on a North Belfast-wide celebration event of young people’s achievements. Over 150 young people were nominated across 10 categories. Over 200 people attended the event including the young people themselves, their parents, Ulster University lecturers and representatives of funding organisations.

New Lodge Arts

Throughout the year, New Lodge Arts continued to expand and enhance its annual arts programme, offering a diverse range of opportunities for people across North Belfast. These initiatives enrich participants’ lives by fostering personal growth, reducing social isolation, and empowering individuals to become active and engaged citizens within their community.

The Arts Academy remains central to our work. Over the year 19 weekly classes were delivered, engaging more than 350 participants. The programme offered a diverse range of creative activities, including guitar, crafts, drawing, drama, hip hop, ballet, visual arts, and youth theatre. These classes continue to inspire creativity, build self-esteem, and enhance participants’ confidence, making a significant and lasting impact on their personal development. The Arts Academy provides performance opportunities throughout the year, giving participants an opportunity to share what they have learned.

The Agency Programme, delivered in partnership with Battersea Arts Centre, continued into its second year. This year, 20 local young people participated in a seven-week Cycle 1 designed to help them develop creative initiatives that make a positive difference in their community. Following this phase, eight young participants working across four projects were each awarded £2,000 to bring their ideas to life — resulting in the creation of two podcasts, a short film, and a website. The young people have demonstrated exceptional dedication and commitment in delivering their projects. The current programme concludes in early May 2025, and we are now actively seeking funding to ensure its continuation.

Since opening in September 2025, the Recording Studio has experienced growing success over recent months. Activities delivered to date include:

• Podcast recording

• Band recording

• Singing workshops

• One-to-one music production sessions

The studio has welcomed a number of local musicians, bands, and singers who have made great use of the space. In the coming weeks, we will also be delivering music production sessions in several local schools, further extending the reach and impact of the programme.

This year’s Summer Programme was delivered with great success, featuring a wide range of camps and events as part of the New Lodge Festival that engaged participants of all ages. Activities included:

• Tinys Drama Camp

• Junior Drama Camp

• Senior Musical Theatre Show

• Bike Rave

• Adult Workshops

• Summer Fun Day

The programme provided creative, inclusive, and enjoyable opportunities for the local community to come together and celebrate the arts.

Working in partnership with other organisations continued throughout the year. Cruinni na nÓg, as part of the Creative Ireland Programme, partnered with Primecut Productions on a cross-border film and theatre project with a group from Dublin. In September, participants attended a residential in Dublin, during which a short film was produced. The completed film premiered in Dublin in November, showcasing the creativity and collaboration of all involved. Led by Arts Care, our Women’s Group took part in a 6 week programme exploring ‘My Happy Place’. They created amazing felt artwork which was displayed at the festival showcase in The Pod, Cityside. The event and it was a wonderful celebration of arts projects from across the country. Over Halloween we delivered a half-term Camp in Girdwood Hub in partnership with LOCA, Let Youth Lead and Our Club Our Community. The young people took part in drama, arts & crafts, sports and lantern making.

The Community Pride programme included the Lantern Festival in Alexandra Park. The event attracted over 4000 people and included an array of music, dance, circus, theatre and crafts. The year’s Christmas Show was Frozen JR and was performed in Boys Model School between 10th-12th December. There was a cast of 20 local young people involved in the performances with audiences totalling over 600. The production was a great success with amazing feedback.

New Lodge Arts (continued)

Funding and support

New Lodge Arts is widely supported by a range of statutory and charitable sources including Arts Council NI, Belfast City Council and The Executive Office. Support from trusts & foundations is key to the delivery of our annual programme and we are very grateful to Tudor Trust, Garfield Weston, Foyle Foundation and Halifax Foundation for their support.

Community Inclusion

Capacity Building & Good Relations

This year’s Belfast City Council grant allowed the community capacity (skills, knowledge and confidence) of local individuals and groups to continue to develop through the development of volunteer support services, the Community Empowerment Partnership, the Greater New Lodge community magazine and a range of other engagement opportunities.

The work undertaken this year has included a number of new projects specifically to meet the needs of our new communities and to allow for a more integrated approach to community development and programme diversity. Funded by Belfast City Council, Belfast Health & Social Care Trust and the Northern Ireland Housing Executive, a wide range of activities have taken place including art therapy, drama, painting, sewing, cooking and yarn-bombing as well as the development of a North Belfast Migrant Support Network, Iftar Ramadan and Eid celebrations and provision of inclusive swimming.

Inner North Neighbourhood Renewal & North Belfast Community Partnership

Neighbourhood renewal as a government policy is currently undergoing a review. During the past two years Ashton Community Trust, as Chair of the Inner North Neighbourhood Renewal partnership, has undertaken a significant role in shaping the review being undertaken by the Department for Communities to ensure anti-poverty resources continue to be targeted to areas of most need. Ashton have worked with the groups contracted to deliver services in the Inner North Neighbourhood Renewal area to ensure their excellent work is maintained and sustained as we go forward.

Over the past year the Chairs of the North Belfast Neighborhood Areas have been working collaboratively to develop a new North Belfast Community Partnership. With 11 thematic working groups (namely, Early intervention, Poverty, Inclusive Communities, Safer Communities, Culture Arts Sport & Faith, Regeneration, Health & Wellbeing, Economic Prosperity, Education, Youth and Environmental) they have been consulting through our communities to find if there are any gaps in service delivery with the view to developing ‘test and learn projects’ which will be supported by the Department for Communities.

Projects

Communities in Transition – Health & Wellbeing

This was the fourth and final, year of the Communities in Transition (CIT) Health and Wellbeing programme for the North Belfast area of New Lodge and Ardoyne.

A range of activities aimed at addressing local health and wellbeing needs were delivered..

The programme invested in 12 approved proposals across three broad areas, namely:

• Activities to address local needs;

• Area-based health and wellbeing interventions; and

• Health and wellbeing training initiatives.

Key outcomes aligned with the broader CIT objectives, which included increased community engagement and a willingness to access support, strengthened local networks and voice, enhanced skills among practitioners, stronger connections with wider support resources, and promotion of empowerment-focused attitudes to address dependency cycles.

Communities in Transition – Health & Wellbeing (Continued)

The programme outputs for this year’s results included:

• 12 distinct Health and Wellbeing projects designed and delivered

• 548 people across the CIT area took part in the 12 funded projects

• 12 Level 2 OCN’s awarded

• 12 Level 1 OCN’s awarded

• 359 sessional activities delivered across the 12 projects

• 78 families engaged with across New Lodge and Ardoyne

• Programme cost per participant equates to £194.99

The feedback received from participants confirmed that this programme improved social connections and reduced isolation. Participants consistently reported forming meaningful new relationships across traditional community divides. The programme created spaces for people to connect authentically despite historical segregation patterns across north Belfast and beyond.

Reduced financial vulnerability was key for participants and programmes like the uniform drive alleviated financial stressors for families, especially at certain times of the year, reducing vulnerability to exploitative practices like illegal money leading.

The funded activities were shown to be highly relevant to the participants' needs, helping them reflect on personal issues, particularly dealing with past or ongoing trauma, as well as exploring ways to promote self-care or other relevant coping strategies for themselves or others.

‘The Pantry’ Social Supermarket

The Pantry is a social supermarket that has been in operation for four years. During the year the project secured three years funding from the Northern Ireland Housing Executive’s ‘Sustaining Tenancy Fund’ to cover the salary cost of the Pantry Co-ordinator from April 2024 to March 2027. We have therefore completed Year 1 of this funding and met all of NIHE’s required outcomes.

Additionally, The Pantry successfully received funding from Belfast City Council’s ‘Social Supermarket Fund’ for the 2024-2025 year. This funding supported the restocking of the social supermarket as well as contributing to the day-to-day operational costs of The Pantry.

Over the past year, 80 households engaged with The Pantry, comprising a total of 335 individuals who received weekly food supplies for a period of 12 weeks. In addition to providing food and household items, The Pantry offered wrap-around support services including:

• Money maximisation courses

• Individual benefit and better-off checks with a benefits advisor

• Parenting courses delivered in partnership with Parenting Focus and the Summerhill Foundation

• Personal growth and development workshops focused on health, well-being, and creativity

Individuals accessing The Pantry were also referred to other services for training, employment, health and well-being, and family support.

Community Fridge

The Community Fridge at the Ashton Centre continued to operate throughout the year.

Due to high demand for this service, a registration system has now been implemented and a waiting list is being maintained. We currently offer 30 slots for households each week, with 10 appointments available every Tuesday, Wednesday and Thursday. Each household can attend the Community Fridge for a period up to six weeks.

The Community Fridge aims to prevent food wastage by redistributing food to those in need. Ashton continues to partner with Lidl, which donates food several times a week. Over the past year 7,504 kg of food was re-purposed, providing the equivalent of approximately 17,860 meals.

Happy Days

This was the first full year for Happy Days, a new day opportunities centre for adults with learning disabilities. Having commenced in November 2023 it was extremely encouraging to see the number of participants grow throughout the year from 12 to 27.

During this time the participants have been learning independent life skills such as cooking, cleaning, ironing, managing budgets and looking after a home. They have all reached significant milestones and are becoming more independent at home according to their parents.

Work has also taken place on developing social and communication skills as well as building friendships. Due to their disabilities, many of our participants become anxious and depressed and struggle transitioning from a school setting into other groups or college. Some have isolated themselves and have preferred to stay ‘safe’ at home with parents or carers.

Settling into Happy Days for each participant takes time. It can be daunting for some especially to build trust with staff and other participants. At Happy Days these emotions are carefully navigated and a safe welcoming environment that replicates a ‘feel like home’ atmosphere is ensured.

Throughout the year, we have witnessed our participants become friends and now many meet up outside of Happy Days extending their friendships and social life. This is not only great for our adults themselves but also for their families as they can see their child flourish and gain some respite.

Our first formal celebration was held November 2024 and this was a huge success! This gave many of our participants an opportunity to get dressed up and to celebrate their achievements since joining Happy Days. Each participant received an award, which was personalised for his or her own development. It was a fabulous night that brought so much joy to our adults and families that we now plan to make this an annual event.

Funding from Belfast PCSP allowed an 8 week creative project dealing with hate crimes against those with learning disabilities. This allowed the young adults to use their own voices and tell of their experiences. This led to the powerful ‘I am not your label’ video, showing strength and resilience, being produced. It is hoped that this can be used to promote understanding, acceptance and safety for all. In Happy Days the young adults are continuously empowered to stand up for their rights and to advocate for themselves.

Ashton Women’s Group

Over the course of the year Ashton Women’s Group engaged in various workshops, activities and engagements that were linked to their social, mental, emotional and physical health.

The women lead in the planning and developing of the activities throughout the year. This both builds their confidence and leads to their empowerment. When women are empowered they are then more likely to invest in their families and communities, particularly in the education and wellbeing of children.

This has a long- term positive impact on future generations, helping to reduce poverty and improve overall societal wellbeing.

Some of the activities during the year were:

• Mindfulness and CBT

• ‘Be kind to yourself’ self-care

• Health and wellbeing workshop delivered by Aware

• Study visit to Dublin in conjunction with Shankill Women’s Centre

• Residential including an historical tour of Derry Walls and neighbouring community groups

Pensioners’ Friendship Group

During this year the Pensioners’ Friendship Group met 25 times. Meeting every other Tuesday afternoon in the Ashton Centre the group brings together women from North Belfast to combat social isolation, with a range of activities on offer, such as sessions on sleep, hand and face massage, aromatherapy, and positive mental health.

Additionally, the group participated in a cross-community initiative with the Shankill Women’s Centre’s group and together took a residential trip to Dublin in December 2024.

Benefits Service

In partnership with North Belfast Advice Partnership, benefit appointments are held on Friday mornings at the Ashton Centre, from 9:30 a.m. to 1 p.m. During the year 324 individuals attended one-on-one benefit and advice sessions.

Overall net income for the year was £181,217. Unrestricted funds increased by £99,870 and restricted funds increased by £81,347.

Income from charitable activities was £5,979,822, 97% of the total income of £6,178,090. Of this total £2,598,716 (42%) came from unrestricted sources with £3,579,374 coming from restricted sources.

Training & Employment Services contributed c.20% of the income from charitable activities. The majority of this funding related to the Connect project which received funding from the UK Shared Prosperity Fund. The Connect project was delivered in partnership with East Belfast Mission, GEMS, Impact Training and the lead partner Upper Springfield Development Trust. Funding was also received from the Department for Communities for Essential Skills training (English, Maths and ICT).

Childcare & Family Support Services contributed c.25% of the income from charitable activities. Of this 92% relates to the Kinderkids Daycare. Kinderkids aims to provide affordable day care provision which breaks-even from a financial perspective. This is only possible each year due to two grants received by Kinderkids, one from the Department for Communities (c. £120k) and one from the Pathway Fund (£32k).

The Lower North Belfast Family Support Hub is managed by Ashton (with funding received from Belfast Health & Social Care Trust).

During the year funding continued to be received from Belfast Charitable Society allowing the Early Intervention Family Support Programme to continue. This programme funds two part-time staff to support families and also contributes towards the costs of school uniforms and allows vouchers to be distributed to families in need.

Victims and Mental Health Services contribute c.29% of the income from charitable activities. Approximately 66% of this funding is received from the Victims and Survivors Service. This is a multi-year grant which includes an element of Peace IV funding covering the staff costs of two caseworkers. During the year the pilot ‘Pink T-Shirt’ project continued and expanded, providing Navigation and Observation support services to Belfast Health & Social Care Trust in the A&E Department of the Royal Victoria Hospital.

Income in relation to Youth & Arts Programmes exceeded £745k during 2024-20245. This was mainly for the New Lodge Youth Club which received numerous grants from the Education Authority, along with additional funding from Belfast City Council and Newington Housing Association.

Funding of £90k was received from the Community Relations Council in relation to the North Belfast Strategic Good Relations programme.

Community Development received £295k income during the year. Although a relatively-modest amount, this work is central to the ethos of Ashton Community Trust. Funding was received this year from the National Lottery Community Fund for the ‘City Neighbourhood’ project, the Department for the Communities for the Inner North Neighbourhood Renewal project and Belfast City Council for the Capacity Building project.

Ashton Community Trust also manages a number projects, some of which may be short-term in nature. During the year Ashton ran a social supermarket, ‘The Pantry’, which attracted grant income from NI Housing Executive to fund the Project Co-ordinator, Belfast Charitable Society for set-up costs and additional amounts from Trusts & Foundations as well as individual donations from the public, for which we are particularly appreciative.

Over £100k was received from the Executive Office in relation to the Communities In Transition Health & Wellbeing programme.

The associated total expenditure on charitable activities was £5,868,333. Approximately 59% of these costs relate to staff costs (in line with many similar charitable organisations).

Service delivery within Victims and Mental Health Services is reliant on a group of dedicated self-employed counsellors and therapists. A tender exercise for the provision of these services is carried out each year to maintain quality, ensuring that all those delivering services continue to meet required standards.

Capital expenditure this year was modest, amounting to c. £20k, 6k on IT and £14k on office equipment and furniture.

The financial results are set out in detail on pages 24 to 47.

Restricted funds

Restricted funds are subject to specific trusts, ordinarily stipulated by the donor. Grant funding tends to be restricted in nature.

The total of restricted funds carried forward at the balance sheet date is £287,452.

Designated funds

Designated funds are those unrestricted reserves that have been allocated for a particular purpose by the trustees. The fixed asset reserve, amounting to £457,736, equates to the net book value of the charity’s tangible fixed assets which are used on an on-going basis to deliver the charity’s aims.

Ashton Community Trust have over many years loaned funds to Ashton Centre Development Limited. These are treated as a Programme-related (or social) investment. These investments were made directly in pursuit of the organisation’s charitable purposes.

At 31 March 2025 the level of designated funds was £1,244,843.

General funds

General funds are those unrestricted funds which have not been designated for specific purposes by the Board.

At 31 March 2025 the level of general funds or ‘free reserves’ was £840,043.

Going concern

The trustees confirm that, in their opinion, the organisation is a going concern. The trustees are satisfied that, should it be necessary, the organisation can be duly right-sized to enable it to continue in operational existence for the foreseeable future.

Principal risks and uncertainties

The risks to which the charity is exposed are assessed by the Audit and Risk Committee throughout the year. The Chair of the Audit and Risk Committee then presents the principal risks to the Board for discussion and agreement on what the response to those risks should be.

Depending on the circumstance the Board may decide to:

•    avoid the activity altogether, if they judge the risks to be too high;

•    transfer the risk by taking out insurance cover;

•    develop a response plan to mitigate the effects of an external risk;

•    put controls in place to manage some risk but ultimately accept a residual risk.

Risks are assessed on both the potential impact to the charity as well as the likelihood that the risk might happen.

Given the nature of many of Ashton’s activities, safeguarding is deemed a significant risk area. Failure to adequately protect children, young people and vulnerable adults would have a serious impact on Ashton’s reputation and service-delivery viability. To mitigate this risk training is provided at all levels, Board, staff and volunteers. In addition, there are nominated Safeguarding Officers, Access NI checks are carried out and all government advice and guidance is followed.

There remains a risk around funding under the current business model to ensure long- term sustainability given the impact of factors outside the organisation’s control such as increases in the National Living Wage and the significant increases in utility costs. Where possible costs are minimised, and Ashton continues to liaise with funders over re-profiling budgets to cover these unprecedented increases.

The scale and funding of the business is being negatively impacted by the continuing political instability, primarily at regional level. This has created a risk of reduced funding opportunities and delays in the emergence of new funding opportunities such as Peace Plus. Ashton continues to engage with a wide range of stakeholders to enable existing services to continue running and to develop work-arounds where necessary.

Ashton maintains insurance cover consistent with other providers in the sector in which it works and sufficient to meet the stipulations of funding bodies. Ashton also purchases professional indemnity insurance on behalf of its directors and officers.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for future periods

Ashton continues to develop partnerships that will benefit the North Belfast community. With regard to service delivery our key plans are as follows:

Training and Employment Services

The department will continue to work with its Belfast Works partners on the Connect project with funding now extended until March 2026. It is hoped that there will then be a new funding stream to follow on from the UK Share Prosperity Fund monies given the levels of economic inactivity that remain to be addressed.

In addition, the department will continue delivering its Essential Skills programme, delivering an OCN qualification in English, Maths, and ICT, in alignment with the Department for Communities' requirements, providing local individuals with core competencies vital for employment.

The department also aims to explore the development of new apprenticeship pathways, creating accessible routes into employment for those seeking practical, hands-on experience in key industries.

Childcare and Family Support Services

The department will continue to engage with the newly formed North Belfast Community Partnership. The department is represented on several of the themes, namely, ‘Early Intervention’, ‘Poverty’, ‘Economic Prosperity’ and ‘Education’, and will work to ensure that the priorities identified throughout the engagement process are actioned.

The department has representation on the Locality Planning Group as part of the Department of Education RAISE programme. This programme seeks to reduce educational disadvantage through the introduction of a whole community approach to educational achievement.

It is anticipated that an Early Learning and Childcare Strategy will be launched in Autumn 2025. The department will continue to lobby the Department of Education through their representation on both the Education Stakeholder Engagement Forum and the All Party Group on Childcare. The Department of Education will be urged to prioritise childcare affordability, especially for those on the lowest incomes, while also supporting the social enterprise model.

The department will continue to engage with the Department of Health and contribute to the review of the minimum standards for childminding and daycare to ensure that the safety and wellbeing of children is paramount.

Health and Wellbeing Services

The department will continue to consolidate the support that is offered to victims and survivors of the conflict, individuals impacted by suicide and self-harm and those experiencing poor mental health and wellbeing. Resources and skills will be utilised to offer the highest quality services possible to those in need.

These services will include counselling, life coaching, complementary therapies, personal and professional development training along with resilience programmes and support for individuals seeking to apply to the Troubles Permanent Disablement Payments Scheme.

Our team of Community Navigators will continue to support people presenting in situational and emotional crises within the emergency departments of the Royal Victoria and Mater Hospitals.

Youth & Arts Programmes

Building of the successes of previous years, our focus will remain on creating safe spaces, empowering youth leadership and addressing challenges around poverty, mental health and educational inequality.

New cohorts of young people will be recruited to participate in the Romania and Manchester projects. In partnership with Ardoyne Youth Club, additional funds for each project have been obtained, allowing access to the projects to young people facing multiple deprivation measures.

Youth & Arts Programmes (Continued)

The New Lodge Youth Centre will continue to work closely with schools, family support hubs, Social Services, the Youth Justice Agency and mental health organisations to ensure the young people receive wraparound support. By embedding partnership working, opportunities and outcomes for the young people in both the New Lodge and the wider North Belfast Community will be strengthened.

Community Inclusion

Many of this year’s inclusion events will be continued in 2025-2026 such as the North Belfast Migrant Support Network, provision of local swimming sessions, cooking and sewing classes along with various arts and crafts. There will also be ‘Tackling racism training’ for staff, volunteers and service users, the commencement of a Building Community Pharmacy Project and ‘Small World’ workshops.

Projects

The Ashton Women’s Group will continue a range of projects to include a DIY course delivered by Women’stec, a pain management programme delivered by Versus Arthritis and a ‘Living life to the full’ programme delivered by Aware NI.

Due to the positive feedback received from social workers and the increased number of visits and registrations, Happy Days will increase its current number of activities. This will mean the recruitment of additional staff. A busy Summer programme is envisaged, including two overnight residentials!

Ashton Community Trust was incorporated by company limited by guarantee on 5 August 1998. It is governed by its Memorandum and Articles of Association (as updated 25 July 2012). It has no share capital and the guarantee of each member is limited.

Ashton Community Trust is registered with the Charity Commission for Northern Ireland (charity reference NIC 104639) and is recognised as a charity by HMRC under reference XR26284.

Vision

Our vision is ‘to create a safe, prosperous and caring community where residents have pride and a sense of ownership’

Mission

Our mission (or overall purpose) is ‘to promote positive change and improve the quality of life of the local communities’

Core values

• Integrity

• Inclusion

• Empowerment

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:

Organisational structure

The charity is governed by trustees who are also directors for company law purposes. Unless otherwise determined by the company at a general meeting the number of directors shall not be less than 4 or more than 12. The directors are elected by its members on an annual basis.

The Board ensures the good governance of the charity by setting its strategic objectives and policy direction through the creation of a strategic plan and monitoring progress against that plan on a regular basis.

Ashton’s current strategic plan covers the period 2023 to 2026. Having assessed both the strategic context and the statistical context, having carried out an extensive stakeholder engagement process and having carried out SWOT and PESTLE analyses, Ashton’s strategic priorities, both external and internal, were agreed and a delivery framework has been designed.

The Board meets (on average) 8 times per year.

A number of sub-committees support the work of the Board:

• The Audit and Risk Committee;

• The Finance and Personnel Committee; and

• The Nominations and Remunerations Committee.

New Board members receive induction training to brief them on their roles and responsibilities, their legal obligations under charity and company law, the decision making processes of the Board and the sub-committees, the current strategy and operational plan, the organisational structure and current matters being discussed.

Reserves policy

The reserves policy has been designed in order to:

• Provide a sustainable and appropriate level of working capital;

• Allow for periods of unexpected drops in planned income;

• Cope with sudden short-term increases in planned expenditure;

• Provide an appropriate level of cover for other risks or unforeseen events that may arise.

An assessment of the likelihood of each income stream continuing has been carried out as well as assessment of the impact on the charity of each income stream ending or being significantly reduced.

An assessment has also been carried out on the level of committed expenditure, as well as gauging the impact on beneficiaries, volunteers and staff of reducing expenditure in particular areas.

An assessment was also made of the amount of working capital required. This recognised the amount of payroll costs and an assessment of the variability of payment receipts from funders.

After taking all these factors into account the Board have decided that a target range of free reserves of £1,200,000 to £1,500,000 would be appropriate.

It should be recognised that free reserves (or general unrestricted) reserves do not include restricted funds or designated funds.

Designated funds currently include:

• Fixed asset reserve equivalent to the net book value of the charity’s fixed assets. These are used in the furtherance of the charity’s activities and include buildings and equipment;

• Programme related investment in Ashton Centre Development Limited. Although this investment generates some financial return, its primary motivation is not financial but the actual furtherance of the charity’s objects, given the commonality of many of the objectives of both charities;

At 31 March 2025 the level of free reserves was £840,043.

Ashton Community Trust is registered as a charity with the Charity Commission for Northern Ireland (charity number 104639) and recognised as a charity by HMRC (under reference XR 26284). It is registered as a company in Northern Ireland (company number NI034595). To help it fulfil its charitable objects, Ashton Community Trust has one fully-owned subsidiary:

New Lodge Arts is registered as a charity with the Charity Commission for Northern Ireland (charity number 100353). It is registered as a company in Northern Ireland (company number NI603904). New Lodge Arts provides educational arts based activities for young people within North Belfast.

The financial results of New Lodge Arts have been included in these group financial statements.

Management and staffing

During the 2024-2025 year leadership was provided by CEO Joanne Kinnear who worked closely with the Board, developing short-term strategies to meet the ever-changing circumstances, while also managing the day-to-day operations of the charity.

She was supported during the year by Ciara Rea, Deputy CEO, Christine McKeown, Head of Childcare and Family Support and Irene Sherry, Head of Victims and Mental Health Services. Salary costs for the Senior Leadership Team for 2024-2025 were £258,426.

Investment policy

The need to hold reserves has been explained in the reserves policy above.

The board have considered whether some or all of the reserves should be invested to obtain a financial return for the charity. In making the investment decision the board considered when the reserves might be needed and the acceptable level of investment risk.

To meet the charity’s working capital requirements there was a realisation that a significant amount of reserves may need to be accessed at short notice. It was also recognised that investing reserves in assets other than cash would involve a greater degree of investment risk.

It was decided that should the levels of cash held increase an alternative place to deposit some funds would be sought, meeting the requirement to generate additional income while also being sufficiently accessible should funds be needed in unforeseen circumstances.

After reviewing a number of options the decision has been taken to invest surplus funds in the Epworth CashPlus Fund for Charities. An initial transfer of funds took place in April 2024.

The trustees, who are also the directors of Ashton Community Trust for the purpose of company law, are responsible for preparing the Trustees' Report and the group 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 group, and of the incoming resources and application of resources, including the income and expenditure, of the group 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; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity and group 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 group, 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 group, 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.

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.

Opinion

We have audited the financial statements of Ashton Community Trust (the ‘parent charitable company’) and its subsidiary (the 'group') for the year ended 31 March 2025 which comprise the group statement of financial activities, the group balance sheet, the charity balance sheet, the group statement of cash flows and the notes to the financial statements, including a summary of 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 group's and parent charitable company's affairs as at 31 March 2025 and of the group's incoming resources and application of resources, for the year then ended;

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 group and parent charitable company 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 group and parent charitable company'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 group and parent charitable company 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.

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 group's and parent charitable company'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 group or the 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.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable 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 charitable 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Income from charitable activities

Investments

Expenditure from charitable activities

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

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Income from charitable activities

Investments

Expenditure from charitable activities

Ashton Community Trust is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Ashton Centre, 5 Churchill Street, Belfast, BT15 2BP.

The financial statements have been prepared in accordance with 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, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The financial statements consolidate the accounts of Ashton Community Trust and it's subsidiary undertakings ('subsidiary').

The charity has taken advantage of the exemption contained within section 408 of the Companies Act 2006 not to present its own Income and Expenditure Account.

The income and expenditure account for the year dealt with in the accounts of the charity was net income of £123,522 (2024 - net expenditure £317,786).

These financial statements have been prepared on the going concern basis. The trustees confirm that, in their opinion, the organisation is a going concern. The trustees are satisfied that, should it be necessary, the organisation can be duly right-sized to enable it to continue in operational existence for the foreseeable future.

The group has fund balances at the balance sheet date of £2,375,448 and adequate resources to continue to meet its obligations for at least the next 12 months. Taking all factors into consideration, at the time of approving the financial statements, the trustees have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

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

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors 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.

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 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. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

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.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

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.

Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.

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.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The directors regularly review these asset lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset lives can have a significant impact on depreciation and amortisation charges for the period. Detail of the useful lives is included in the accounting policies.

Short term debtors are measured at transaction price, less any impairment. Impairment of such debtors involves some estimation uncertainty.

Judgements are made in relation to allocation of income and expenditure to restricted and unrestricted funds. The allocation of funds is based on the interpretation of grants and donations received.

Other income

The average monthly number of employees during the year was:

The remuneration of key management personnel was as follows:

Exceptional costs relate to legal and professional fees incurred in the current and prior year that are not expected to recur.

The charity is exempt from income tax and capital gains tax to the extent that its income and gains are applied for charitable purposes. No tax charge has arisen in the year.

Deferred income is included in the financial statements as follows:

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.

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

See note 23 for explanatory notes to the funds.

General unrestricted funds

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

Designated funds

Fixed asset reserve is equivalent to the net book value of the charity’s fixed assets that are used in furtherance of the charity's activities.

Programme related investment represents a loan to Ashton Centre Development Limited. Although this investment generates some financial return, its primary motivation is not financial but the actual furtherance of the charity’s objects, given the commonality of many of the objectives of both charities.

Restricted funds

Victims & Mental Health Services receive funding from the Victims and Survivors Service towards staff costs and delivering a wide range of activities such as talking therapies, complementary therapies and social support.

Training & Employment Services receives funding from the Department for Communities to deliver an 'Essential Skills' (English, Maths, ICT) programme.

Childcare & Family Support Services receives funding towards Kinderkids staffing from the Department for Communities and the Pathway Fund.

New Lodge Youth Club receives a number of grants from the Education Authority tackling a range of societal issues.

Community Development receives funding from the Community Relations Council and the Department for Communities.

Transfers

During the year, there were transfers from unrestricted funds to restricted funds to cover overspends in certain projects.

As standard with grant income, a portion of grants received may become repayable if the charitable company fails to comply with the terms of the letter of offer.

The charity was under the control of the Board of Directors throughout the current and previous period. There are no material related party transactions or balances during either year or at either year end such as are required to be disclosed.

The group and charity had no material debt during the year.

Details of the charity's subsidiaries at 31 March 2025 are as follows: