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COMPANY REGISTRATION NUMBER: NI043640
CHARITY REGISTRATION NUMBER: NIC103577
Peninsula Healthy Living Partnership Limited
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2026
Peninsula Healthy Living Partnership Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2026
Page
Trustees' annual report (incorporating the director's report)
1
Independent examiner's report to the trustees
5
Statement of financial activities (including income and expenditure account)
6
Statement of financial position
7
Notes to the financial statements
9
Peninsula Healthy Living Partnership Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2026
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 2026 .
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
(Resigned 25 September 2025)
Mr Trevor Garrett
(Appointed 6 February 2026)
Ms Tania Gregory
(Appointed 1 February 2026)
Mr James Gunn
(Appointed 1 February 2026)
Ms Jean McMullan
(Appointed 1 February 2026)
Mrs Jennifer Smyth
Mr Mark Newell
Mr John Lipfird
(Died 25 September 2025)
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
2026 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 2026 increased by £24,631 to a total of £219,735.
This increase in income was met by a decrease in expenditure of £11,224 to £163,417 which accounted for the subsequent surplus for the year of £56,318 compared to a surplus in 2025 of £20,463.
Net funds therefore increased to £307,423 from £251,106 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 17 September 2026 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 2026
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 2026.
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
17 September 2026
Peninsula Healthy Living Partnership Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2026
2026
2025
Unrestricted funds
Restricted funds
Total funds
Total funds
Note
£
£
£
£
Income and endowments
Donations and legacies
5
–
200,916
200,916
177,967
Charitable activities
6
7,911
–
7,911
7,322
Investment income
7
–
1,266
1,266
173
Other income
8
–
9,642
9,642
9,642
-------
---------
---------
---------
Total income
7,911
211,824
219,735
195,104
-------
---------
---------
---------
Expenditure
Expenditure on charitable activities
9,10
6,041
157,377
163,418
174,641
-------
---------
---------
---------
Total expenditure
6,041
157,377
163,418
174,641
-------
---------
---------
---------
-------
---------
---------
---------
Net income
1,870
54,447
56,317
20,463
-------
---------
---------
---------
Transfers between funds
54,447
(54,447)
–
–
--------
---------
---------
---------
Net movement in funds
56,317
–
56,317
20,463
Reconciliation of funds
Total funds brought forward
251,107
–
251,107
230,643
---------
---------
---------
---------
Total funds carried forward
307,424
–
307,424
251,106
---------
---------
---------
---------
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 2026
2026
2025
Note
£
£
£
Fixed assets
Tangible fixed assets
16
96,733
108,980
Current assets
Debtors
17
11,157
10,316
Cash at bank and in hand
270,569
215,346
---------
---------
281,726
225,662
Creditors: amounts falling due within one year
18
15,062
17,921
---------
---------
Net current assets
266,664
207,741
---------
---------
Total assets less current liabilities
363,397
316,721
Creditors: amounts falling due after more than one year
19
55,973
65,615
---------
---------
Net assets
307,424
251,106
---------
---------
Funds of the charity
Unrestricted funds
307,424
251,106
---------
---------
Total charity funds
23
307,424
251,106
---------
---------
For the year ending 31 March 2026 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 2026
These financial statements were approved by the board of trustees and authorised for issue on 17 September 2026 , 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 2026
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 2026
Restricted Funds
Total Funds 2025
£
£
£
£
Grants
Public Health Agency - Core Grant
138,585
138,585
131,313
131,313
MDT Seed Funding
2,500
2,500
4,667
4,667
SE Trust MDT Funding - Prevention & Early Intervention
45,000
45,000
–
–
HLC Alliance - Wee Group
1,250
1,250
–
–
HLC Alliance - Transform Your Trolley Programme
2,000
2,000
2,000
2,000
HLC Alliance - Smoking Cessation Mobilisation
250
250
250
250
HLC Alliance - Better Days Pain Management
4,760
4,760
2,800
2,800
Clear Funding
–
–
4,690
4,690
Arts Council Northern Ireland - Theatre in the Room
766
766
6,897
6,897
SE Mind Matters /CDRCN
–
–
17,812
17,812
ANDBC - First Aid training
–
–
308
308
ANDBC - Theatre in the Room
1,000
1,000
–
–
Keep NI Beautiful - Live here Love here
–
–
2,119
2,119
Linking Generations - Christmas Connect
125
125
–
–
SERC - Build & Belong
4,680
4,680
–
–
SEHSCT - Cook It Programe
–
–
161
161
PHA - Digital Transformation
–
–
4,950
4,950
---------
---------
---------
---------
200,916
200,916
177,967
177,967
---------
---------
---------
---------
6. Charitable activities
Unrestricted Funds
Total Funds 2026
Unrestricted Funds
Total Funds 2025
£
£
£
£
Pilates / Yoga Classes
3,751
3,751
3,915
3,915
Gym / Classes Sales
2,768
2,768
2,759
2,759
Gently Does It
530
530
391
391
Winter Weight Warriors
541
541
218
218
Bus Hire / Trips
321
321
–
–
Other income from charitable activities - Dementia
–
–
39
39
-------
-------
-------
-------
7,911
7,911
7,322
7,322
-------
-------
-------
-------
7. Investment income
Restricted Funds
Total Funds 2026
Restricted Funds
Total Funds 2025
£
£
£
£
Bank interest receivable
1,266
1,266
173
173
-------
-------
----
----
8. Other income
Restricted Funds
Total Funds 2026
Restricted Funds
Total Funds 2025
£
£
£
£
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 2026
£
£
£
Healthy Living Programme
6,041
137,525
143,564
Support costs
–
19,852
19,854
-------
---------
---------
6,041
157,377
163,418
-------
---------
---------
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
-------
---------
---------
10. Expenditure on charitable activities by activity type
Activities undertaken directly
Support costs
Total funds 2026
Total fund 2025
£
£
£
£
Healthy Living Programme
143,564
19,854
163,418
174,641
---------
--------
---------
---------
11. Analysis of support costs
Total 2026
Total 2025
£
£
£
Communications and IT
1,919
1,919
2,850
General office
13,061
13,061
11,370
Governance costs
4,873
4,873
5,150
--------
--------
--------
19,853
19,853
19,370
--------
--------
--------
12. Net income
Net income is stated after charging/(crediting):
2026
2025
£
£
Depreciation of tangible fixed assets
13,497
13,916
--------
--------
13. Independent examination fees
2026
2025
£
£
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:
2026
2025
£
£
Wages and salaries
88,670
84,708
Employer contributions to pension plans
2,263
1,252
--------
--------
90,933
85,960
--------
--------
The average head count of employees during the year was 5 (2025: 5 ). The average number of full-time equivalent employees during the year is analysed as follows:
2026
2025
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 (2025: 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 2025
264,407
3,000
80,755
348,162
Additions
–
–
1,250
1,250
---------
-------
--------
---------
At 31 March 2026
264,407
3,000
82,005
349,412
---------
-------
--------
---------
Depreciation
At 1 April 2025
168,785
600
69,797
239,182
Charge for the year
10,576
480
2,441
13,497
---------
-------
--------
---------
At 31 March 2026
179,361
1,080
72,238
252,679
---------
-------
--------
---------
Carrying amount
At 31 March 2026
85,046
1,920
9,767
96,733
---------
-------
--------
---------
At 31 March 2025
95,622
2,400
10,958
108,980
---------
-------
--------
---------
17. Debtors
2026
2025
£
£
Trade debtors
7,902
3,251
Prepayments and accrued income
1,255
1,200
Other debtors
2,000
5,865
--------
--------
11,157
10,316
--------
--------
18. Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
1,382
2,360
Accruals and deferred income
12,000
10,000
Social security and other taxes
1,680
5,561
--------
--------
15,062
17,921
--------
--------
19. Creditors: amounts falling due after more than one year
2026
2025
£
£
Accruals and deferred income
55,973
65,615
--------
--------
20. Deferred income
2026
2025
£
£
At 1 April 2025
109,117
109,117
Amount released to income
(53,144)
(43,502)
---------
---------
At 31 March 2026
55,973
65,615
---------
---------
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 (2025: £9,642) was released to income as shown in Note 8 on Page 13. This means that at 31 March 2026 a cumulative total amount of £53,144 (2025: £43,502) 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 £ 2,263 (2025: £ 1,252 ).
22. Government grants
The amounts recognised in the financial statements for government grants are as follows:
2026
2025
£
£
Recognised in creditors:
Deferred government grants due after more than one year
55,973
65,615
--------
--------
23. Analysis of charitable funds
Unrestricted funds
At 1 April 2025
Income
Expenditure
Transfers
At 31 March 2026
£
£
£
£
£
Unrestricted Fund
251,107
7,911
(6,041)
54,447
307,424
---------
-------
-------
--------
---------
At 1 April 2024
Income
Expenditure
Transfers
At 31 March 2025
£
£
£
£
£
Unrestricted Fund
230,643
7,322
(5,719)
18,860
251,106
---------
-------
-------
--------
---------
Restricted funds
At 1 April 2025
Income
Expenditure
Transfers
At 31 March 2026
£
£
£
£
£
Restricted Fund
–
211,824
(157,377)
(54,447)
–
----
---------
---------
--------
----
At 1 April 2024
Income
Expenditure
Transfers
At 31 March 2025
£
£
£
£
£
Restricted Fund
–
187,782
(168,922)
(18,860)
–
----
---------
---------
--------
----
24. Analysis of net assets between funds
Unrestricted Funds
Total Funds 2026
£
£
Tangible fixed assets
96,733
96,733
Current assets
266,664
266,664
Creditors greater than 1 year
(55,973)
(55,973)
---------
---------
Net assets
307,424
307,424
---------
---------
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
---------
---------