Charity registrxtion number 1036524
THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BRITISH ISLES
ANNUAL REPORT￿ND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

THE CONGREGATION OF THE DAUGITfERS OF MARY MOTHER OF
MERCY IN THE BRITISH ISLES
LEGALAND ADLWllNISTRATIVE INFORMATION
Trusts¢s
Sr M Nzeribe
Sr B On￿￿￿￿1gbo
Sr M Echela
Sr P I￿￿0h&
SrAllonor
Charity nUEDber
1036524
Ayditor
Ri¢hard Place Dob80n Services Ljmtted
Ground Floor
L - 7 Station Road
CT&wI6y
West Su$s¢x
RHIO i￿r
athktr$
Barclays Ba])k
P¢ckl￿ll Ry
Leicester
LE87 2BB
Solicitors
Poth¢cary Witham Weld
70 St George's Square
London
SWIV 3RD

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BRITISH ISLES
CONTENTS
Page
Truskcs. rtport
Slatrment of tn￿lees. responsibilities
Independent auditotrs report
gtatenent of finatt¢ial a¢tiTrities
Balance sheet
io
Stat¢mcnt of cash flows
Notes kn the financial Sratemellts
12-19

CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BRITISH ISLES
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Thc Fm2Dcial statements tL8ve be¢n pr¢par¢d ill accordance with the Accounting poli¢i¢s set out in note I to the fill￿cial
State￿EntS and conply with the ch8Txty's Trust Dee& the Ch￿ltieS Act 201L and "A¢¢ountillg and Reportin¥ by Cknities..
State￿¢￿t of ReconJmended Practice applicable to ¢hJriti¢s preparing their accounts in accordancc witb the bina￿¢1￿1 Reporting
Standard applicable in the UK aThd Repub]i¢ ollrolsnd (FRS 1021" (effective l JJnuary 2019).
Obje¢tiYe$ and activÈties
Obje¢tive5 and aims
Tbe main object of tbe cIwity is to prornote the charitable work carried on or supported by the Trusle¢s of the Congregatiott of
tILe Daughters of Mary, Moth¢r of Mercy.
Mcjnbets of thc ¢OTiununity cojtiinued to work in hospitsls and nursing homes providÉog m¢6ical and nursing $upport. kn ihe
loral Pgrish comrounities the sisters und¢r&ke Pastoral worL including adoration of the bles$¢d sa¢[a￿ent. visiting and
admitiisteting (he EuLhÈrist to the lonely. sick. 6ged. ber¢av¢d and Oth￿ ￿emberS of the conwiuJity. TtL6y are alg0 ityvolv¢d iu
other aspects of PaTish lifr.
Pub]i¢ b¢nefit
The charity'$ tnjstees have rcferrcd to the ChaTity CoJnTni.Esion's general Euidanc¢ ou Public Benefit when reviewin(r th¢
chaTity's alms Jnd obj¢¢tives and in planning its futw¢ a¢tiviti¢s. In parttcular, they have conssdcrcd how plawLrd aGtivit1¢5 will
contribute to the aims and objectives tb¢y have set.
Charlty bAtkgroutyd
Daughters of Nlary, Motber of Mer¢y sisters in England work ]n h￿sPItal5 and nursing horlles to piovide llursing caTe alld
support. They also bave sist¢Ts working in local parishcs. ¢o-ord￿at1llg their activities of pa5toDI work illcluding adordtiL)ns of
the blcsscd sacrameni, visiting Ènd administering Eucharist to the lonely) sick. aged and bereaved.
There ate 8 Gornmun5ties in England..
I, Edgware {DiDcese of Westsninst¢rl
2. Walthamstow (Dtocese of 3r¢TJtwoodl
3. Upper Walthamstow IDio¢¢s¢ of Brentwood)
4. Liverpool (Archdiocese of Livapool)
S. Slough IDiocesE of Northamptonl.
6, ManDr14ou5e (Diocese of Brentwoodl
7, St Joe5eph'5 Covent (Diocese of Leed81
8, DMMM Covtnt O)IULese Df LEedsl
page I

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BRITISH ISLES
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR EJVDED 31 DECEMBER 2022
Achleven)e￿ts ajxd performRnce
Thc number of communitses Jn EttglaJ)d r¢maincd at 8 in the year. The ¢ongTegation witiJwEd to uT￿￿ttake their nornwl
activities at ajl 8 locatlODS as besi tbey could d￿1￿8 the cotttinued effects of CDvid-19.
Waverley care home was putchased in April 2007 alld is a tw¢tsty b¢d care home. The hotne provides nursing attd Tesi(kntial
¢are.
The home is spread over four floors and CODsiFts of-.
Basement
In tbe basement there 15 & diningroom with ats area which is used for watching TV by some ofthe clients. Th¢ kntChe￿ laundry.
Sr&ff EOOEn alld office are b￿ed its the basement. There is also access to thtce toil¢ts'. one for kitchen staff one for general
staff and oLe for Glieuts.
Ground floor
On the ground floor tlwe art thTVK bBdrooTDS, & sIuic4 a bèthroom with a toil¢t, a scparate toilcL tht loung¢ 2nd a 55llall
nurse's station. Two of the b¢dr00rn5 Oll this floor are double rootn's with one eJ)-suite.
Ffftrst noor
On the first flo(>rthere ￿ seven bedrooms. one of thes¢ is a large doubl¢ room. There is a shower roo￿ toilet attd sluice IDOTll.
Second floor
There ate stven bedroon)s, one batbroom with a toilel a sluice roo]n and a 5eparnt¢ totlEt.
Th¢1¢ 15 a passenger lift which accesses all of the floors In the building.
Stsff training
A trained nurse is on duty ?4 houts a day with three Ca￿ assistants ill the moTDin& two in the &ftemoon and on¢ at night.
Staffing levels are monitored to ¢nsure that appropriatc numbers of staff are available for clients in our ¢are. W¢ have not used
agency staff in tbe last 12 Jn(illths.
Our manager 15 a trained nurse and h&$ commeneed a level 4 NVQ in letdersl)ip attd M8ll8gement. We hav¢ & Itgi5tered
generavtllelltal nuTse who is respoJJsibl¢ for overseeing any mentsl health l$Su￿ across clients at Waverl¢y.
Thr¢¢ of our otber nurse5 are dual registered gen¢ral nurstlmidwifc. Our paft time nurse is a state enrolled nurÉ¢ who WOTks
two nights a week. All of our trained stsff atteod v2rious training courses alld updgt¢S Tcgarding best practic¢ a¢ross v#rious
areas within the homc. Wt cmploy a full time activities co-ordinator who 6 houT5 a day 5 days a week.
Finantial revieiv
The net incoming rests￿￿￿ of the charity Wds £76,952 (2021- £19.8221.
It is the policy of the charity that unrcstricttd ftllJds whitli have Aot been desiÉJJated for a speeifi¢ use should bt njaintained at a
leveL equivalent to between approximately six and nine month's expenditvr¢. The tnTStte8 constder that res¢Tve5 tit this Icvcl art
5uifJcient to cover it's working capits] requirements. This Teserve policy ttfle¢ts the ll¢ed to balattce risk 282jnst the objectives
of the charity.
The tNStccs have assessed the Jnajor risks to which the charity is expos¢d and coDfJrm that systems are in p]a¢e to mitigate
exposure to these risks.
Plan$ for fu￿re periodg
Th¢ Trustees hope to continue assisting the Siste￿ of the congregation in providing care to the local communiti¢$.
page2

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BRITISH ISLES
TRUSTEESI REPORT (CONTINUED)
FOR THE YEAR EJVDED 31 DECEMBER 2022
Strutthrey governan¢e and khathggèment
The CongK¢gation of the DauEhtets of Mary. Motber of Mffcy was established in England itt 19S7. The charity is govern¢d by a
st deed dated 13 Dcccmber 1993 and is registered with the Charity CommissiorA under registration llumber 1036524. Th¢
power to appoint and remove trustees rests with the Sister Superioi.
The t￿Stee9 who served durin8 the yeAraDd up to tbe date of si8nature of the flljancial ststements were..
Sr M Nzeribc
Sr B OnwTrLzufui8bo
Sr M Echeta
Sr P Iwuoha
SrA ILonoT
Day io day a¢tiviti¢s are managedby th¢ sist¢rs at of the locations, witb key decisioJJs mad¢ by th¢ T￿ste¢s.
The frus*es' reFQrt was approv¢d by the Board of Tnjstees.
Sr B Onwuzutuigbo
Trustee
DJte....i.l.JSJj
page 3

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BRtTISH ISLES
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
The trustees aTE IC5pon8ible for PT¢parsng the Ttustees, Report and the f￿ancial statrments in ￿¢9[danCe with appli¢able law
alld United KingdotrLAccounting Standard$ (United Kingdoln Generolly Accepted Accountlll8 Pr2Cti¢61.
The 12w applicabl¢ to charities in England #nd Wales reqll￿e$ the trustees to prepare financial Strdtements for ¢ach fllmncial year
which give a true #nd falr view c>f the stste of affaits of thc charity and of the incomIng resources and appliMtion of resources
of the charity for th&t year.
IJ] Preparing these fiJJan¢ial $tstements. the tn]ste¢s #re required to..
5clect suitable accountin￿pOLiC1eS and th¢D applythem cotigistJLtIy'
- obs¢Tve th¢ methods and princ?ple8 in the Chariti¢s SORP..
- makejudgements and estimates tbat are I￿onable and p￿dellt.
- srate wh¢th¢r applicable accounting $tsndards have been follow¢( subject to atty Material depth$ di5rlosed and explait)¢d
IL the financial statements,. and
- prepare the financial statements on the going cottcern basis unless it 1$ inappropriate to preswne that the c]xarity 74qll Gontinue
in operation.
The trustEes aTE Tesponsible for keeping sufficicnt aC¢Dt￿littE re¢ords that dis¢lo$¢ with reasonable a¢¢uwy at ally time tbc
fironcial positiorl of the charity and ¢nablc them to ensure that the financial st2tement5 coillply with th¢ Ch8ritiesAcl 2011, tbe
Charity [A￿QUal￿ and Reports) Re8Jlations 2008 alld the provisions of the tnLs1 deed. They are a]so r¢sponsible for
safcguarditig thE assets of the charity 2nd bence for taking teasuDable steps for the NeventiO￿ and detection of fraud and other
itte8ulaTitE¢S.
page 4

THE CONGREGATION OF THE DAUGHTERS OF MèlRY MOTHER OF
MERCY IN THE BRITISH ISLES
INDEPENDENT AUDITOR'S KEPORT
TO THE TRUSTEES OF THE CONGREGATION OF THE DAUGHTERS OF MAIiY
MOTHER OF MERCY IN THE BRtTISH ISLES
Opinion
We have audited the financial stst¢mellts of The Congregation of the Daughters of Mary Mother of Mercy in th¢ British Isle8
(the 'chanty'} for the year ended 31 Decenlber 2022 which Comprise the statement of financial activities, the balance Shee¢ th¢
stat¢m¢nt of cash fIows aud norcs to the financial ststem¢nts. including 8ignifi¢ant accounting policies. The financial r4)OTting
frnnework that has been applied in their preparation is applicablc law and United Kingdo￿ Accounting Standards, in¢luding
Financial Reporting Standard 102 The Financitsl Réporting SraNdard qpplicable in the UK ¢7nd Republic of Jrelf4nd (Unitd
Kingdom G¢nerallyAcceptedA¢¢o￿t]Trg Practi¢¢l.
In our OPiDiOfy thc fi￿anCIal stst¢ments'.
give a true and fair vi¢w of tbe slate of the tharity's affairs a$ at 31 December 2022 and of its in¢oming Tesources and
application of re$ources. for tbe ycar then eJ)ded,.
have been properly prepared in accord2rJ¢¢ United Kingdom G¢nerallyAccept¢dAccounting Practic¢,' and
have been prepared in #¢¢ordancc wryth the requirements of the Cb￿ltieSACt 2011.
B4si5 for opinio
We tonducted our abdit in accordance with Irlternational Standards on Auditing {UKI IISAS (UKI) and app11¢2ble law. Our
TE5pTrnsibilittes under tbose standard5 are further described in the A¥dTtors ￿p0￿￿1b1£iti￿ for th¢ a￿dit of the fERanCtrtl
stalements sectiott of our repon. Wc are independent ofthe charity in a¢cordance the ethical requirements that are relevant
to oui audit of the financial statements in the UL including the FRC'S Ethical StandaTd, and tbe provisioni available for sinail
ejttities, in the circumstantts $¢t out in nolt 22 to tIAt financial statements. and we have fillfilled our other ethical
r¢sponsibilitie8 in acc4)rdaa¢¢ with thcsc rcquir¢Th¢nts. We believe that the audit evsdence we have obtsilled is sufficient and
appropTiate to ptovide a b3si8 for our opioioll.
Condu51DnS relatlng to Eolng ¢OD¢er
In auditing the fiuancial st&rements, we have concluded that th¢ trustecs. usc of tbe going concern basis of accounting in the
preparatioD of the financial *atem¢nls is appropria*.
Based on the work we have perforni¢d, wc have T￿t identified any matwial un¢¢rtaintie8 telatinK to tvents or conditions thaL
individually or collvctively. Tnay cast sigoific3nt doubt OD the c]wxty's ability to contillue as a going concern for 2 p¢Tiod of at
leasttwelve months fro￿ when the financial Ststsments are authorised for issue.
Our responsibilities and the responsibilities of the trustees ￿7th respect lo going ¢on¢ern are d¢sGribed in the relevant s¢¢tsons
of tbis reporL
Other information
The other itifomlltsoll compris¢$ the ?Dfornation included in the report other than the financial statementg and OL
auditor's report thereon. The tnthes ar¢ r¢sponsibl¢ for tbe Oth￿ iDforniation contain¢d within the ieport. Our opinion
on the fllwlcial State￿¢￿t9 does not ¢over the other inftsTtnation and we do Dot express any of 3S5urance con¢lusioll
tbereott. Our re5pon5ibility is to read th¢ other informatiots in doing so. coll5ider whether the other infoTmaliDll IS
mateTially iDroDsisttnt wilh rhe fI]L￿¢saI sratements 01 knDwledge obtained in th¢ wurse of the tudit, or otherwise app¢ats
to be materially ￿15stated. If we identify sucb rn&terial iLconsLgt¢nGi¢s or apparent tllat#ial misstattjncnts. we are required to
detern)tJJe whether this gives rise to a D]at¢rial rllisstatement ID tht fllwicial statements themselves. If, based on tbe work
have performed. we conclud¢ that thEre is a material misstatement of this otber information, we are r¢qusred to report that fact.
W¢ have nothing io report thxs r¢gard.
Matters on which we are required to report by exception
W¢ have nothin8 to r¢port iu t¢spect of the foElowitsg matters in r¢lation to which the Cbarities {Account$ 2nd Reports)
Reg￿lstiOnS 2008 requjre us to report to you if, in our opinitsn..
the Inforrnation given in the finan¢ial statsments is inconsigtent in any naterial respect wth the ttu$tees' r¢port,' or
sufficiettt a¢Gounting recoEds have not been kept: or
the financial statements are npt in agr¢eTnent the accounting r¢¢ords,' or
we hav¢ notTe¢tived all tbe inforn)ation and explanatio]ts we rquire fLirour audit.
paEtr 5

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BIUTISH ISLES
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE TRUSTEES OF THE CONGREGATION OF THE DAUGHTERS OF MARY
MOTHER OF MERCY IN THE BRITISH ISLES
Respon5ibi]ities Of trustee5
As ¢xplained more fully in the statement of tr)stees' ￿sponSIbl11tie9, the trustees ar¢ r¢spon8ible for the preparation of the
financial statcments aDd for being satisfied that they give a true and fair i'iew. and for such inteTnal control as the ttUStees
detern)ine is ncctssary to enable tbe prcparation of financia] stat¢meDts that are free frorn material ￿lSStateMent. whether du¢ to
fraud or e￿or. In preparing th¢ financial $tatc]neDts. the tn￿lee$ are respottsLble for a5se5sing the ¢harity's ability to ¢ontinue as
a goiug conccro disclosing, as appli¢able. ￿atterS related to going conc¢rD alld using tbe going conc¢rn bas75 of accounting
unless the tnjstees either intend to cease operations. orbav¢ no realistic alt￿Lative but ro do $0.
Auditor'$ respollsibilitit5 forthe audit of tb¢ f￿anCIal statements
Wc hJve been appointed as auditor under 8ectiott 144 of the Chariti¢s Act 201 L and report in accr)rdallcB the ACT attd
r¢l¢vant regulations made or having effcct thtreunder.
Our objcctivts aTe to obtaitt reasonabl¢ ts$surance aboul wheth¢r the financial 51ateIn¢Dts as a whol¢ are free fro￿ n]aterÉal
rnisslatemettt. whcthtT due to fraud or •ror, and to issuc auditor's Teport that in¢lude5 our opinion. Reasonable assuTanGc is a
"gh level of assurance but is not a suar8nt¢e that an audit conducted itt ￿e0rdance wIth ISA.% (UK) will always detcct a
mateTiaI misststcmcnt whtn it exists. Misstatements Can arise from fraud or error and are consid￿ed Materi￿ if, indivTrdually or
in the &g￿gate, they could rca50nably be expetted to influence the ¢conoTnic decisions of Use￿ taken Lln tht basis of these
fiTLancia] statemeDIg.
Irr¢￿￿trItteS, iAtluding fraud. ate instances of non40n)plian¢e with laws and ]Egulations. The obj¢ctives of our audit are to
obtain sufficient appropriate audit ¢vid¢DC¢ regarth.ng complianc¢ with laws and regulations that have a dircct effect on th¢
deteTmillation of matertal amtsunts and disclosures in tIAe financial sratements. to perfortn audtt procedLJtes to help identify
instances ofnon-compli3nce other laws and regulations that havc a matetial eifect on the fiJJan¢i41 statemcnis, èilld to
respond appTopriately to identified ￿ gUSP¢Cted non-¢ompliallce with laws and regulations ideDtified during thc audit.
IL relation to fraud. the objectives of our audit ate tts identify and assess the risk of materia] mis5tateTneDt of th¢ fi￿ncIal
stateTreThts duc to fraud to obtain sufficieJJt appropriatc audit evidence regaTding the as8essed risks of material misst&tcments
du¢ to fraud through dtsigning and implemexting #ppropriatc responses and to respond appropriately to fraud or suspected
fraud Jdentified during thc audit.
HowcveF It is the PTiDWry responsibility tsf mallagen)ent. with the oversight of those chaFged govern8n¢e. to ensure tbal the
entity's OP¢Tatiolls art collducted ity a¢¢otdance with the provisions of laws and reguIations aDd for the PTevEntiork aod detEctioD
of fraud.
Ell identifying and a5sessillg the risks of nwt¢Tial rnisstatenxent iti respe¢t of irregUl￿lti¢S, illcluding fraud, the audit elw￿￿ellt
team mad¢ ¢nquirics of management, 2nd those charged goYern8nc4 regxrding the procEdures relating to identifying.
evaluating and complyins with.,
laws and regulations and whetherthey were aware of any instance5 of non-compliance..
2. d¢tectin(F and rcspondiAg to the risk5 of fraud and whetber they h&ve knowledge of any acthal, suspe¢t¢d or allegtd
the snt¢rTral wntrols establishpAI to tllitigate risks relatrd to fraud or non-COTllpliance with laws and rcgulations..
A5 a ￿SUIt of these pmceduT¢$ we CO￿lder th¢ ￿05t 5]￿lfiCant laws and regulations that have a direct i]npaGt on the financia]
statemcDts ate FRS 102, G¢neral Data Protection Regulations, Charities Act 2011, Charittes Ststem¢nt of Recon)]nellthd
Practice aud ¢mpIo￿ne￿I law attd regulations. We perfo￿led audit procedureg to detect non-compliawq which may have a
aterial impaot on the fjnancial state]nents. These included reYi¢winE fi￿CIal Statemcnl th"9¢10suTES and evaluating advice
received from external advisots. There were no SiBtiificant laws ?￿d regulatiotts we deemed as having all indirect impa¢t on tkc
financial ststernents.
Revenu¢ recognition- this wa5 tested substantively forrclltsl Illcon￿ 8J)d the sisters salary in¢om&
MaJJag¢ment ove￿Ide of ¢outrols- we reviewed Jnaaagerncnt accounts and large journab to discover any evidence of
aDagEment overÉtde
page 6

THE CONGREGATION OF THE DAUGirrERS OF MARY MOTHER OF
MERCY IN THE BRrfIsH ISLES
II¥DEPEfffjENT AUDfroR'S R£PORT (COPUINUED)
TO THE TRUSTEFS OF THE CONGRECATION OF TIIE DAUGHTERS OF MARY
MOTHER OF ￿￿RCy IN THE BRrrisH ISLES
A fi￿h¢T d¢sGription ()four res￿￿$[bIlItieS i% available on the Financi21 Reporting Council's website at httys.'Ilwvw.fr¢.owukl
auditorsr¢sponsibiliti¢s. This des¢ripiion for￿￿ part of our auditols re￿rt.
Oth¢r matte
Yow attention i8 dnwn lo the fact that the ch￿lty h&% prepared fin8mcial statcments irk accordoncc with "Accounting
ReportitLg by Chdrilics.. Ststcment tsf Rewmmendcd Practice applicable to ch￿rtieS preparing their accounts in accorthce wÈth
th2 Finattcia] Rwrting Standard applicable in the UK ajjd Rcpub]ic oflreland (FPS 1021" lys amend￿) in preference to the
Accounting and Reporting bv ChatYii¢s: Statement ofRecomtnended Practicc issued on l April 2005 which is referred to in the
cxtg2Jt Kgulations but has now been withth&wrL
This has beetk done Kn order ftrr the ffftarttiaI statements th provide a true and fatr view ￿ accordance with current Gener211y
Accepted Attounitng PractLCe.
Use ofour
This report is made $olely w the ciwity's Li￿re¢4 ￿ a body. ￿ accorthcc with part 4 ofthe ch￿LtieS {A£counts amd R¢port51
Rcgulations ?IM)8. Our zudit work hay been undertakcn w that we might stste to the tljaritys trustees those matters we 0r¢
requiredto state to th¢rn in on audittsF'S r¢port and for no other purpose. To the fullest exttnt pernitttd by law. we &) not accept
or assume rcgponsibilily ￿ 8nyonc other than the charity atLd th¢ charity's trust¢es a% a iK)dy, for our audit work. for reporL
or tor the opiruons we have form
Ihrren H*rdiug (Senior Stattrtory Auditor)
for and m b¢h#lf of Rithard Place Dobson IAmited
12May 21)25
Chgrttred A¢¢ountAnts
S￿￿tOryA￿ditOT
(￿ound Floor
1- 7 Station Road
Crawley
West SusKx
RHIO IHT
Richard Place Dobson Setwi￿£ Limited is ¢li&￿ble for appointm¢nt as auditor of thr ¢lwity by virtu¢ of its cligibility for
apFoinlment as auditor ora company under se¢uon 1212 ofthe CompaniGs Act 21)06.

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BIUTISH ISLES
STATEMENT OF FINANCL4L ACTIVITIES
LNCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
Current year
Uknre$trieted Unrtstricted
fu￿d$
futsd$
geDtral
dtsignated
2022
Totsi
Total
2022
2022
2021
Nott$
Incorne frojn:
Donations and legacie5
Charitable arti*fjtfes
Sisters Salarie8
Care Horne
16.349
16,349
27.064
653,419
521.598
653,419
521,598
522,549
408.617
Total IELcome
1,191,366
1,191,366
958230
enditure on..
haritable aGtivities
Relgrttu5 activiti¢s
C￿e Home
565.919
544,995
565.919
548.495
552,176
383258
3,500
Total charitable exp¢nditure
1,110,914
3.500
1,114,414
935.434
Other
2.974
Total expenditsr¢
.110,914
3,500
1,114.414
938,408
Net illtOnLe for the yearl
Net movement fuAd$
80.452
(3.500)
76.952
19,822
Fund ba]2ntes #t l January 2022
595.569
297,500
893,069
873.247
FuDd balanees at 31 De¢*mber 2022
676,021
294,000
970.021
893,CK49
The state]nent of financial actLVlties inEludes all gains and losgts reGognis6d Tn tht year.
All income apd ¢xpendittTre derive from Continuing activities.
pag¢ 8

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BRITISH ISLES
STATEMENT OF FINANCIALACTIVITIES (CODITITr4UED)
INCLUDING ￿COm￿ AND EXPENDITURE ACCOUNT
FOR THE YEAR EJVDED 31 DECEMBER 2022
Prior financial yttr
Unre$tri¢ted Unrestricted
funds
funds
geDeral
d¢sigD2ted
Thtsi
2021
2021
2021
NDte5
Jncome from-.
Donations and legacies
Charitsble activities
gistets Saloties
Care Home
27,064
27.064
522,$49
408,617
522.549
408,617
Total income
958,230
958.230
endithre on=
Charila
le a¢tiviti¢5
Rclgious aclivities
Care Horne
552.L76
379,758
SS2,l76
38),258
3.500
Total ¢h#rit2ble expendlture
931,934
3500
935.434
Other
2.974
2.974
Totsi expenditsre
934,908
3,500
938.408
Net 1￿comt for the yearl
Net movejnent fuDds
23.322
t3.5(K>)
19.822
Fund balances at l January 2021
572.247
301,OIK
873.247
Fund b#la￿CeS at31 December 2021
595,569
297,500
893,069
page 9

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
RCY IN THE BRITISH ISLES
BALANCE SHEET
ASAT31 DECEMBER 2022
202Z
2021
Notes
Fixed assets
Tangible asserg
li
893,266
913.014
CurreDt assets
Debtors
Cash at bank and in Iwd
12
1.138
165.853
4.375
41,301
166,991
45,676
Creditor5: Amounts falling due withÉn one
year
14
{W2361
152,8111
Net Cu￿ent asse￿O18b111tjCSI
76.755
(7,J351
TotAI #sset$ less currentli*bllSties
970,021
905.879
CrEditor5: amounts falllng du¢ xfter more
than one year
15
(12,810}
Net Asset$
970,021
893.069
IncoJEJe funds
Utyrestricted funds
Designated fund
General unr¢$tri¢t¢d furLds
16
294,000
676,021
297.500
595.569
970.021
893,069
970.021
893,069
The financial statemeuts w¢re approved by th¢ TtU5teE5 an..
Sr B Onwuzuruigbo
Trustee
page 10

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BRITISH ISLES
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2022
zozz
2021
Notes
Cash floTrv5 from operatillg thctisities
Cush gen¢ratea from opeTatiOUS
20
162,058
37.718
Net cash used in iDve5ting 2ctiviti
Pl￿4￿cl￿g aetivitles
Repa5rynent of bank loans
(37.5061
137,61?)
Net cash used in fRDaDcing attlvltiès
(37,5061
{37.613)
Iyet intre¥¢ ¢#$h #Dd cash equlvalerLts
L24,552
105
Cagh a]xd cash equiva]ents at b¢ginrriag of year
41,301
41,196
Cash and cash equIv￿ettts &t end of ye
165,853
41.301
page 11

THE CONGREGATION OF THE DAUGHTERS OF IVL4RY MOTHER OF
MERCY IN THE BIUTISH ISLES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountttig po]icies
Charaty information
Tbe Congrewatioa of the Daughters of Marymother Df MttrGy ill the British Isles i$ a charity.
1.1 Attollnting tonventio
The financial $tatrmtnts have been prepared in accordance with the Charitys trust deed. the Charities Act 2011 artd
Accounting aDd Reporting by Charitie5'. St&tement of R¢GoD]mended P￿tICe appliGable to charities preparlng the
accoimts in accordance with the Trinancial Reponing Statsdard applicable in the UK and Republic of Ireland (FRS 1021
leffeLtive l January 2019}". The clwity is a Public BeDefit Entity ￿ dcfitted by FRS 102.
The financial ststernents have depatted frnTn the Charities (Actounts and Rcports) Regulation$ 2008 only to th¢ ¢Ktent
qu￿ed to pro￿de a true and fair Triew. Thi5 departure has involved following the %tatement ot ReoommeDd¢d Practice
for charities applying FRS 102 rath¢r than the version of the St&tem¢llt of Rec0ttll￿j1d¢d Practice which is referred to in
the Regulations but which ]Jag $inec been withdrawn.
12 Going conter
At the time of approving th¢ fJnanciaI stAtemellts, the trustees have a reasonabl¢ expectation that the chority has adequate
resources to ¢ODtinue in opcration81 exi￿tence for the toreseeable futw¢. Thus the ¢nLStees tOAtinu¢ to adopt the going
cunLEtn basis of accounting itt prepÈring the fJnan¢ial statements.
1.3 Charitable funds
Unrestricted fiEnds are available for us¢ at the discretion of tbe trdstees in furtheraDce of their ¢haTitable objectives.
De8ignated fiJ]th COTnPri8e fund8 which have been Set aside at the discretion of thc tru8tces for sp¢Gific p￿Ose8. The
puTpose% and usGs of the desigDated funds ai¢ s¢t out ill the nole5 to the financial ststements.
1.4 Income
Donations and SiTnilar incoming resources are in¢luded in the year its which they are receivabLe which i8 whcn the chariry
18 entitl¢d to the resource.
Sisters Income- This is included in the accounts as when it is paid into the ch￿ity'S bank by ¢ither the illdividua]
Sisters or their employers.
CaTe Horne Residents Fees- This in¢om¢ is included in the accotsttts in tbe year in whi¢h it is receivable whith is when
the Ch￿lty is entitled to the yes0￿¢¢.
1.5 Bipendithre
Liabilities ar¢ recogllised as expeoditUTe 8S Soon JS tbete is a legal oi constructive obLigalion co￿T￿ltting the charity to
that expenditure. it is probable that a transf¢T of wonomi¢ bentfits will be required In settl¢rn¢nt and the amouttt of the
ob]J"gation tan b¢ Tn¢asured reliably. Expenditure 19 arKounted for on an accTuals basis and has been cia5sifiea under
headings that &ggregat¢ all cost relat￿ to the category_ Where costs cannot b¢ directly attribuied to particular headin85
they have beeD allocated to activittcs on 7dba5is Eon5iStent with the use of r¢souTces.
The charitsble activities are split ktween W3verlcy Care Home in L2veTpooI and the oth¢T congregations whi¢b 4r¢
spread across the UK. L2kewi$e. th¢ gilPPOrt Costs have been split between the care home and the congregation.
All suppon costs have b¢¢u idtntified as finance and governauce costs. GoYenw¢B costs comprise all to$t9 involving
the public accountability tsf the charity and its comphance Mth iegulations and good prd¢tice. These c0s15 in¢lud¢ G05ts
lated to audit attd oth¢1 pmf¢55ionaJ fees witb allocation split to Rcligious activitie5 and Care Ho]ne based on where
these costs primaTily Telate to.
pag¢ 12

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY tN THE BRITISH ISLES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
OR THE YEAR ENDED 31 DECEMBER 2022
A¢cotsllting poIicies
(Continued)
1.6 TAogibIe fixed assets
Tan8ibl¢ fixed assets are initially nyeasured at cost and subsEqllEntly measured at ¢0st or valuation, tset of depreciatioll
and any iJnpairment1088es.
Depre¢i3ÉioD is reCo￿lSed so as to write off the cost of ¥s¢ts l¢ss their residuaL values over thcir use￿1 live$ on the
followng bases..
FreehoId property
P]2TLt and Dwhinery
Fixts￿es. fittings & equipmeJ)t
Mottsi Vehicle5
Sknight line over 50 years
20U/o Redu¢ing balance
20D/o Reducing balance
20￿/￿ Reducing balanc¢
Fr¢¢hold land is not deprtciate(L
Assets costing over £1,000 are capitslised.
1.7 FRllaDcial iDstrllmtnts
The charity only has financial liabi]ities of a kind that qualify as basic fix20¢ial instrumcnts. Basic fillanci3I iDslTrmeDts
aTe initially recognised at transadion valuc and subsequenlly M￿SUred at their settlement valu¢ with the exception of
bank loans which are $ubsequently measured at the ¢ary￿g value plus accrued inter¢$t l¢$s repayments.
1.8 Taxatio
As a chuity, th¢ organisation is nol subject to Corporation Tgx or ally other tax¢s on Incon￿ or Eains arising froTn its
charitable activities.
1.9 Employee benefits
The cost5 of short-temi employee benefits are recognised as a Iiability and att expense.
The cost of kny WLU5cd holiday entitltment is re£ognised w the period in which th¢ employee's services 2re received.
1.10 Retirement be￿efits
PasTrents to defined contribution Trtiiernent benefit schemes are chzrged a5 >n ext*nse 28 they fall du¢.
1.11 Debtors
Other debtors represent pr¢payments that are valued at the ajnourttprepiid net of ally trad¢ disGoutLts (tue.
1.12 Credltors
Oth¢F Cr¢ditors and provisions are re(x>gnised wh¢re the ch￿lty has a present obligation resultin8 8 past event that
will probably result in tbe transfer of firnds to a third paty and tbe a￿oUnt due to settle the obligation ¢8n bB n￿aSUred Di
esiirnatcd relIably.
Criti¢al y4ccounting estim%tes and Jud£ÈmÈtsts
In the applicattoo of the ¢haTity's accounting policies. the tru$te$ are r¢quircd to make judgements. estinxat¢s aud
assunjptions about the ¢4tryiDg anoullt of assets 2N1 liabilities that ale not Teadily appaTent from other sources. Th¢
estimates and as50ciatcd assumptions are based OD historical experie#¢¢ other factors that ate ¢ODsidered to be
relevaDt. Actual results may diff¢r from th¢5¢ estimate5.
The estimates attd underlying a55umptions art ievitwed on an ongoin8 ba8ts. Revisions to accounting eBtimate9 ar¢
re¢ogtyised in the period in whi¢h the estimate is Tevised where the t¢￿$50n afftcts only that period, or in the period of
the rEvision and fuwre periods wh¢¥¢ th¢ Tevision affects br>th current oThd future periods.
P8g6 13

THE CONGREGATION OF THE DAUGHTERS OF ￿￿ARy MOTHER OF
MERCY IN THE BRITISH ISLES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
CriticaI accounting estimates judgements
(Continued)
Tbe main ]￿d￿ementS and accouotitig estI￿at¢S included in tbe 8CCOUDts aff:
- Prepa￿EntS and Accnjals - M3llagerrLent has Jnade estin)at¢s and established prepa￿ettts and accruals in respwt of
p)t¢lltial assets and liabilities as gt thr balance th¢¢t date.
- D4)reci￿10￿ - MaTJag¢ment has made asguTDptions and estiThalBd depreciation rates in ￿Spect of showittg a true and
fair view of the assets at the b￿ance sheet dat¢.
Donations and leg8¢ies
UDrestri¢tsd Ullrestrlcted
funds
fuod5
gtDeraI
g¢Der&l
2022
2021
Donatiotts and gifts
GovcrDmcnt graDt
68
26.996
16,349
E6.349
27,064
Charltable actlv5tles
Slster> SaJAriks
Care Horne
Total
2022
Ststers SAIArleg
Care HDJne
Tot*i
2021
2D22
2022
2021
2021
Care hoTr¢ fE¢5
Sisters incom¢
521,598
521.598
653.419
408,617
408.617
522.549
653,419
522,549
653.419
521.598
1,175,017
522.549
408.617
931,166
page 14

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BRITISH ISLES
NOTES TO THE FINANCL4L STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Charitsble activitles
R¢lgiou5 Care HoDxÈ
attivitie5
2(k22
Thtal
2022
Re]gious Care Home
acdvAtles
2021
Total
2021
2022
2021
Staff ¢08ts
DeptttiatioTr and
impaiTn)ent
R¢ligious activiti¢5
Ctre Hon
350,853
350,853
246.764
246,7&1
16.084
542,835
3,664
19,748
542,835
189.13
17,444
534,732
3.705
21,149
534.732
132,789
189,138
132,789
558,919
543.655
1,102,574
552.176
383.258
935,434
Share of gove1￿anCe costs
(see note 6)
7.000
4.840
11,840
565.919
548.495
1.114,414
552,176
383,258
935.434
Analysi5 by
Unre8trickd funds.
8eneral
Unrestricted
desigLated
565,919
544.995
1,110,914
552,176
379.758
931,934
3.500
3,500
3,500
3,51X)
565.919
548,495
1.114,414
552,L76
383.258
935,434
Support t05ts
Supptsrt to$ts Govern*tttt
¢05ts
2022
Audit fees
Legal and profcssional
7,0
4,840
7.000
4,840
l E.840
11,840
An&Iys¢d between
Charitable a¢tiviti¢S
IL.840
11,84D
GoYernauG¢ costs includes paymettts to th¢ auditors of £7,000 for 3udit fet5 (2021- £5.631 for indepcndent eXa￿]￿tIO
fees).
Tnxstees
None of the trt]st¢es (or any persons connected with them) rcccived ally ￿mUneratIon Orbe￿efjts fyoDI the charity duritig
the year.
P8ge 15

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTItER OF
MERCY IN THE BRITISH ISLES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 31 DECEMBER 2022
Employees
The average ￿￿￿thlY nujnber ofemploye¢s during tbe y¢Jrwa5'.
2022
F4uthb¢r
2021
Number
Waverley Care Home
16
16
En)plO￿￿ent costs
2022
2021
Wages and sa]ari
Social security co$t$
Other pension costs
275,092
62.870
12.891
203,388
34,859
8,517
350,853
246.764
Ag members of the order. the tTUStee5' living expenses are bornc by the Order.
The trustees do not ¢onsidcr any of tbe staff tts b¢ key mattag¢m¢ut per501mel.
There wer¢ no eD]ployees whty5¢ anllual EemurLeratEDn was rnore than £60.000.
Otber
Totsi Unre8tri¢t¢d
funds
g¢n¢rdl
2021
2022
FEnAncittg ¢osts
2,974
10 Taxation
The charity is exempt frorn on iftoomc gains falling within $etttion 505 of the T2x¢5 Act l988 or s¢ction 252 of
thc Taxationof ChaTgeable Gain5 Act 1992 to the extent that rhese are applied to its chaTitable objects.
p&gp16

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BIUTISH ISLES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAJI ENDED 31 DECEMBER 2022
11 Tangible fix¢d asset5
Srnehold
prvy¢rty
PlaDt &ThdfJX￿r¢￿ fitling5 MotDrV¢hicleg
mpchinery & ÈquipmeLt
T￿tEl
Cost
At l Jattuary 2022
J.137,40D
5.112
74,088
99,669
1.316,969
At 31 D¢cember 2022
1,137,400
5,112
74.088
99.669
1.3E6.269
Depreciatiom and irnpatrmtllt
At l January 2022
D¢pr¢¢iation ch84ed ts the year
252.327
14,143
5,112
71.166
601
74.650
5.004
403,255
19.748
At 31 December 2022
266.470
5,112
71,767
79.654
423.003
Carryithg ￿n0￿￿t
At 31 De¢¢mb¢T 2022
870,930
2,32]
20.015
893,266
At 31 December 2021
885,073
2,922
25.019
913.014
12 Debtors
2022
2021
Amounts due withlD one ye#r=
Other debtors
4,375
13 Lo*n5 and overdrsft5
2022
2021
Bank loatts
13,569
51,075
Payable within one year
Payable alter one year
13,569
38265
12,810
14 Crtditors: amounts falliDg due withiti oue year
2022
2021
otes
B8nk loans
Other creditors
13
13.569
76,667
38265
14,546
90,236
52,811
page 17

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BRITISH ISLES
NOTES TO THE FINANCL4L STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
IS Credktors= falllng due after more than ODe year
2022
2021
Nots$
Bank loans
13
12,810
A loan was taken out ID March 2007 with Allied Irish Bank to help fiDance tke purGhasE of Waverley Nursing Hotne,
Live4￿01. The l()an is rcpayable quarterly over 15 y¢ars and the rate of interest chaTg¢d is I.250/￿ above the Bank's Base
Rate. The loan is secured by th¢ first legal chÈTge on the ftteholdpropety in Liv¢4)001.
16 DeslgDated fllnds
The fi)Dds of the charity include tbe following desigllated fijtsds whiclL have been set aside out of ullrestricted fLJnds by
the tr￿Stee8 for spe¢ifiG PUTposes'.
B￿ancE at
l J&nuAry2021
Res0￿re¢S
Balajbct at
Èxp¢ndEd l Jalluary 2ts22
R￿UrCeS
eXpe￿ded
31 De¢eJtsbEr
2022
Property fi￿d
30L,000
{3,500)
297,500
13.5001
294.000
301,000
(3.5001
297.500
(3,5001
294,000
The Property fund represents the fi]nds ncccssarily ￿¢t aside for ihe ¢lwitys occupation of tbe nursing home in
Liverpool. but also takeg intD account any ImpairmeDt1055 incurred.
17
Anaty$i5 of net assets befveen funds
UDrestrict¢d Designated
funds
2022
TotsE Unre$trictÈd Desigllat¢d
fund5
funds
2021
2021
Total
2022
2022
2021
Fund balances at 31
Dtcember 2022 2re
re%ent¢d by..
Tantsible assets
Current asset￿(lIabilit1eSI
Long tenn liabilities
599,266
76.755
294,000
893266
76,755
615,514
17,1351
112.8101
297,500
913,014
(7,L35)
112,8101
676,021
294.000
970.021
595,569
297.500
893,069
18 Events afterthe teportillg date
After the year end the Trnt¢f5 W¢Te Tnade aware of a CQC illspcction that had asked for urgent improvetxents to be
]ade to Waverley C2*e Ho]n¢. Subsequently tbe Care Home was forG¢d to close on 27109124. The chaTity is expected io
Gontinue operating at a reduced Icvcl.
pag¢ 18

THE CONGREGATION OF THE DAUGHTERS OF MARY MOTHER OF
MERCY IN THE BRITISH ISLES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
19 Related party trY4ns8etioD5
There were tto dis¢losable related paty trwa¢tiolls during the year12021- none).
20 Cash generated from operations
2022
2021
Surplus forthe year
76.9S?
19,822
Adjusrjnents for..
D¢prcciati02J and Empairnent of tangible fixed assets
19,748
21,149
MOve￿ents RD WO￿l￿g capital..
DpLrea$¢llincrcascl m debtOF5
Increa$&(decrease} irl creditors
3.237
62,121
12,316)
(9371
C#sh generated from operation$
162.058
37,718
21
An￿Y$￿ of changes In net ftElld5J{debt}
Atl JaDU*ry 2022
Cx5b At31 Dettrnber
1022
Cash at bank and in hand
41,301
124,55?
L65.853
Loans filling duc within one year
Loans falling due aft¢r more than ODC y
138,?65)
(12,810}
?4,696
12.810
113,5691
19.7741
162,058
152284
22 Non-audlt Services provAded by auditor
In ¢OTllmon with many busin¢sses of our size and Latur¢ we u5¢ Our auditor to assist the preparatir)n of the firtlntial
5t&tements.
page 19