BRENT IRISH ADVISORY SERVICE {A Iimitsd by grant4•. not havlnk • Ihaiè c•pltAII Annual Report and Audited Financlal Stalements for the financial year ended 31 March 2023 Alkn Tully & Co. 19 Paba¢e Sqwtr London SE19 2LT COMry Numlw: 2289918 Chwrlty Number.. 1059801
BRENT IRISH ADVISORY SERVICE {A comrtY Ilmitd ty gwr•nb•. hot h•¥lrffj a h*i• c•pltsl} CONTENTS Pag• TnJstees' and Other Infomiatk)n Tru5t8es' Annual Report 4-10 Stattmenl of Trnslees, ReSpsi1t1eS 11 Independent Auditofs Report 12-14 Statefflenl of Financial Actsvrties 15 Balance Sheet 16 Notes to the Fin8nci81 Stalernenls 17-23 St4)plement8ry Infomation lating to the Final101 Stalemenls 25
BRENT IRISH ADVISORY SERVICE IA tompany Iimrted ty gu•r8nt••. nDI Iwylrtg 4 •hr• capltall TRUSTEES. AND OTHER INFORMATION Mr Cdum Mok)ney Ichairperscffjl Mr J8rl8ih O'Hai'a ITr••surerl Mr DMal Ma¢Crallh Mr Th¢mas Tr8ynor Mr Long Ms Kay Bc4aTrJ Mr Dor MaGCrailh cpwity Nwnty•r In Erylwid W•loS 1059e01 2269918 R•psternd Offi¢¢ and P11 Addr••s 3Th381 Rtsad Ihlnesden Londc 102JR A•JnTth&C 19 Palace Sou#• Lon¢Jon SE19 2LT Charts F(jab"[ 25 Kir¥p HrfA KirwJs Hll West Mallirg ME194TA Un#ed lQngylom
BRENT IRISH ADVISORY SERVICE IA ¢trrnPany liml¢vd ty guar•ni••, rn)t 11j a Ah•r• ¢•WthI TRUSTEES. ANNUAL REPORT for Iinènci81 year ended 31 March 2023 trtee$ tsr TnBlee5' knnual Rewl. ¢Lynkn"ThThJ Ihe Dwedor5' Repjrt * Trustees. Report. 8TrJ Ihe audil•J faal 51otements for thefin•rKial year ended 31 Marth 2023. The finèntial Slatents wg prepared in ac¢ordan¢ %wlh Ihe C¢Jnpan5A¢t 2. FRS 102 Finanoal Rem" Standard 3ppbcabie In the UK ar¥J Reputthc of Irtlarf and AcCnr aN1 Reptytiry by ChileS Starnenl of RecomrTwwJ•J pral apF4icai4e to than15 prepariry I11r financi stst•rnents In accordance wilh the Financtil RewtiTvJ Standard apF4icable In the UK aThY RepublK of Iland IFRS 1021. The Trustees, Rewt inf0mat requireAI to bè provthd in tr Trus, Amu¥ R•wi uThJef S1ttt of Rec¢mrrwMk4 Pr¥bce ISORPI Tl trustees ofts conpany are atso chanty tnjstees the plse of charity law and uThYer the coryyany's consi1luli( are knLhVn as memDets of the Ly)ard of INstee5. In this F)rt the trustees of BRENT IRISH ADVISORY SERVICE k¥e5ent a surrmary of its kvpos•, 9)n. Xbvil•. xhithments and for the financwl >r 31 Mareh 2023. ehanty is o ieglstered charty ar ) tts Tewt and results are presented In a Iwm whh th the uireftnts of the Cornpams 20 and althouth Tr)1 ct4pJ•J to the Stathent ol Rec PraclKe apFlicable In UK a¢KI Rewbhc cllrdaThJ FRS 102, the oryanisalW)n has imkknented rts recLmmeTrJallons where r&vant In Ih85e fanCIal statements.
BRENT IRISH ADVISORY SERVICE IA ¢¢ynpony Ilmltsd Irrf guBran¢40. not h•ving a $14 ¢opftal) TRUSTEES. ANNUAL REPORT financsil year eThJed 31 March 223 R•vlew of Actlvllb•J. Achhvqmlnts P•rtorn 22) math$ o mw rneStCrf d the th3nty ceW•tw 45th AMNsary suFwting the Uk's largtst Irlsh community. On hl[ of fv h)rwJ 51aThr¥ fru5tee5 D$ M•cQ•th. Trayncrf arhy md11thaS been honru to be In¥cfved In the Chanty fw mwy dec&Jes. Th85e limes changed many of the youngw Irish frmigrants A wwell educ8tJ aNJ do not need ¢xY hdp. 11 is tr10 51gndiry oldef VLlnèrable, who h8ve setued in UKwho need wr ser4lces. BLAS C last few years hos gone Irom stsenylh to slreThJth like lo thank s, ¥duntr5. d Ihe m¢ye recthtyy tThtslo6s and what thgy bnng lo Chanty. 8LAS has swwled many thtyJS0 of poWe over a wJ over the 12 rnonth$ 8LAS hVe4 many amazing wtrome8 rai$r4 o¥er 1.5 MIW in extra irK(fne for expKts to h 3fK)O aiien(18n¢es al our clth. ro hdp mc6t Vulner within oui cmUnIty ¢(X)tinuiro to re0j ¢onfidgnce and community PTeserKe. Tts's ha5 meant thal BNS ccrfrtinues to adapl w tyjr to rn•t thoje ne challw98S ihal no one was ft behind. BIAS o)nlinu88 to innovative 8ndwtA be Lqunchirvj a n8w nI80r wrt 2023. 1 Weekty welfgre adwo dro) in 2 TelePe thi 3 HO4n9 WIve FKqect 4 In-FersC ad and fcTn filli 5 Tee-W8Y le8 wrth dts 4nd other 6 Weekty Ao21¥8 Ageing 58r¥Kes Dollis Hil and Crickknc•J The above addrtional servtts coukj not have happened wrthoul the amaziThJ supp¢Jrt BIAS recewed frrm a nurnter grant hJThY8rB, en3bbng BWS to ddiver innovatwe rW projects ar to use more te¢hnobgy lo reach out l would alsc+ le 10 Ihth the funtsrs fty nexibility and uThdetstandw, thai BNS kr5 our bcal mUnIty with tho trust tAJitt up over mwy de¢ailes. I w0d alw to thk a oldonations frcffl Insh trleS that a s4n[rArt and real drfferenc• to BWS dehvw. BIAS h88 had o¥•r 2227 wgapments indivKJuals with ourwelfare adwce Serw allowing us to help Ihgm dn o¥er £1 S rn¢tlioTr ITr ben811ts ¢Jther entyt18nts. Th's Pélps to reduce [rf)rty our community. BLAS continues operate uthr fv Advic (jUlty Statsrd (Aasi kite math IW 2023lwhich provths r8asaurarKg the th•t Bs 8¢(XXffillrty and ol coursa quality standaryts. As caTr b8 888n from our 8J11 acc¢unts, BIAS irKxffle has Inueased Iho 185t 12 monih ith am irKreats 8% Income the year before. Ths has b6en no easy task. wilh key stalf wrg ?ra rn1 In cC.j for k11181 lundirKJ Streams. As a SM oryarbiybon. Opjrniry eThrtr(wmerrt ¢tinu01 lo be chalkrymg lintled resotwces and Capaty. H¢ywever. BIAS L4 In a Sty fin¥noal ptsits)n. with a m[r of w grants asothJe10 stsrtlater this yearand conbnuin9 for Ihe roxl >5 years. BSAS CnueS to have supptwt ftom the EMrant Supp)rt Programme Ireland. as It has don over a numbor of de¢adeJ, and thts 1$ renity0n of Ihe key rokn we ha In {lenrj Oss81 sw¥& lo our conmunity. This provths BIAS wilh an appropnate platform to contsnue to ts¥lop and ma81 the chan•ng nwJs of Irish Commurmty. A5 nod. rt ha5 been a ththigiry yaar br BIAS $0 wy [#Ir9. ¥fitt) irtreasod outc4xnoslwwuts gThJ irKreased ccrnmunty aware1$ Oft 58rwc8s we can WDvth. First aTrl fc<wkn)sL a b¥ thar to al ts fvrpJer5 and donor5 that have supported BIAS ol course a kn'g thank yc4r to al fv staff, W01*r$ InJ5tees Ihat ha¥ Suprter1 th6 ¢hority. Chw"r of BIAS
BRENT IRISH ADVISORY SERVICE {A comp•rry lirnstsl ty gwir4nl••. rnt hpvirWJ a hr• t4paD TRUSTEES. ANNUAL REPORT for Ihe financial year ended 31 Morch 2023 0bJKt1 aThJ Acti¥iti80 The company is a charity 5tTiwng lo rdiove poverty. di$advaniage SlKJal eMtlusKJn amoThJ Irish FecpI8 xally In Brern and acr055 Bfitain. To achvetht5 proje$ a rarqeof ty. it)forrnabon. $upp)rt. recreaiwl and weware llthS a5 wel as to W •p4J n>n41 thlwents tho chents grwp. 4)urwork delFv•r• our aims We reltr ow airr6. ("Kbves orKI attMlS eath 91. Tho rve k$ al thal we achie%ed aTrJ Ihe outccmei of ow wort In Ihe pF•Wo 12 mcrfths. The rpvEw lo¢k$ at Ihe suc$S of each key acth.vity antt t benefits ttey have brought lo ttThe 0up$ of we are $el up to help. The r¢view also hdps us eUre our aims, otyecli¥e8 and athvilv&$ remained fttused on our staled purposes. We h8¥e referred lo Ihe gUart¢e conlaned in tho Charity C•nmissDn's nera guida 00 publt boneht Vrj our èTrJ obJeciNw In F4anniTrJ Iyjr re at5. In parncular. Ihe trustees comthr wil eontriDute to the 8ims (WNes t hav¢ se¢ Th• l¢xus ol work (r man forttE y•OTCCfjrtirwJed ) te ofs•rvw to wr ttygrowj. strategi•s we us•d to rDeEt these cèFdNes inchJdBd 11 Advocxy Ad¥l¢fr sethc4'. S conhrx lo wowdÈ •Jvocacy k Ihe Irish woW•re and on othet •Jvocxy aw$. 81AS $wryts over250 pÈopkn•xh year aTrJ h8& over2227 engagernants through tekphonelourdropin 8dvice 5urgerles on a year basis. BIAS r8gulady sup[5 peop prttentiry in wrth multiple and ¢Crfnex ace BIAS 11#1 woukl like lo exl¢nd 8WJrt to Ihc6e mtr5t vulrw in l'r to atw$ gervw enlffj8Mt y we often oveth)thed. ThvA ts F4anrwd kn hapFen Lqte 2023 or earty 2024 wth fundirg fr Ihe City BW Trust 21 lri$h H8arts IAdv8 N4eiNJ Thutsday CNJbl aryl 1r$ Pdlis NorthLrrf)th)nl BLAS weekty s14 SL¥)wl thrtyJ9h our In$h Farts Thursday dub and TdaycbS are rwol%J in the pLwrdry and ddisry. he¥)nvJ to reduce isolation. Improve weleir#a and incfeaw su$tsinabilily. More than haf of 1 local Irish pooplg rellr•d. The mojority flour Cl18 arem r7(e),% ar¥J u abtyeprryea hsto reduce hThlirths.WthrJl ourintthniknl. ow f•or was Ihal many lau threh th• cr&s. SWwJJlity to regain iThjependerÈ and confid8rte whh wouhJ Ihen ruKe 9&tel Int&ty8niion from stalulory service5. Our lrt$h Hearts Thursday and Tuesday Clubs averaw 70 pw weok ana we gXF4Ct to ha¥• o¥er 3(X)J attend¥rS per ar over 8 44-we8k perKxY wrfh approx. 140 F4OF48 access tyjr swwcgs. BIAS 280 pe tterKI ow chlMa6 whKh tlud&0 ts IrL%h Ambass*tr. The mults lor the financial year are Set out pa90 IS and 8ddltlenal not•$ a p¢•4 8hwng Income and 8xpendrture in greatsr delail.
BRENT IRISH ADVISORY SERVICE IA company limil•d by 9U•llntee. rffjl Iwvity i ¥hv• TRUSTEES. ANNUAL REPORT lor the financial year ard 31 Marth 2023 IAana9em8ni Ccffimittee that tw wth the thty n sec4kn 4 th? char8& PLt 2011 to h8¥e due regard IQ mo Chwrty CunMiss'S guidarK• on PLthralJn ty Ch Ccthmi$sion'Chairties and Public Ben1'. 8NS's thadtOb purposes aro lo provx10 advice, infom18tion 8UPPOrttovuln8r8blè lriih Fwltrliwr8 Inlh&Lon(tn Borough of Brent 8nd $urrounding areas. Brent has the highe51 Irtsh powlalion in Great Brrtain. wrth the majority In the 0r 60 ¥ 9roup. B5 CLllabNatos wrth other $inilar tsal 86rviS ar conl¢ibute5 to related Ic¢al str810gy Bi4S (¢j to ddsv¢r wqacts l>)Ih aJery 5eryM. Ir4sh Hearl I.¥0 Agelrg Clubl and Sl Mwj's & StAndrews Church BIAS continufr to owr41e from the Tr•J•s Hal in Crid¢l¥ood for wr Irish ActN• Club arJ St Mary's and St Andrw5 whth deh¥tr5 ¢)ur wedEty lea d•rKe. exFe(ls to have arvox. 3( aitendancas yeady. Wafe Advlco SoThlc• BIAS opened an gddilional dr¢pin to inerease %wfar& seThi$ ar¥J h8¥) Tr pec need. In our experience. rnore peepl8 are presentrng themselw5 aThJ have ¢oftwx multiple needs and are often crisis. BIAS proviees o¥er 22 engageThnts of Jvice wotk yearly wilh approx. 2.W Imnline stsff. BIAS has rais&J an adOnal £1.$ million In tMentS claimed for ¢lnts A nurnber of clents r•htsU$e In North London and Is were s)rted to $taiTr t8nanc485. BIAS to w an Olne datase Ihat has been desijned to meat tho rJ6 ol am projects Incluoh'ng casvwolk for OUT w8lTrdre $6Nce. Thts en8bb$ Improved Ferf¢marKe and ccffjThunKion b•tsn all staff and resources are ulilised rnut •lficniJy. 81AS can pro¥id8 detaid rertIrj lo lunders. qUantsry vau8 nd quality slandards achieved. 81AS has had a k)r•Jsl8bl$W Irack fecc¥d of dehvenng proiKls lo th• Ictal ccrfnmunity en$4 iawL4e bon8fits to ¢onwnunity. IAS has s•en a sm41 $wrAus tho y&8r Ihtr accountry ar and eXrts to on scrnp ol th• Sur$ in Ihe next ac¢ountyng ar aThJ BIAS h8s Ire our desyThalJ r•seTht W Grwi fuThJing has stayed relaiNÈty ¢oristent with th8 prior ye¥. BIAS continues lo work hard to di%rsfy furknying h•s tyyy1 wi)Jre$8 to he¥) achieve these goals and, at the wnt 11rn8, delwer front line sor¢@S BNS cwrentty has three grants on hobj. which Indude the Csly Bridgtr Trt, Trust for London and NCIL Breni cou fding. PrIpaI Sowces.. Tl Emwjranl SupFth Prwwn• Ilrthdl just ¢Mr45% rA8iAS fc 2Q21 Invesment pc4 The majority of BIAS fund& are spent In Ihe short kmi $0 Ihore are few fvrKls lor ltrw-term Ient. BIAS h(Ad8 Incorne In a Charitie5 Foundation bank ICAFI account 8ttracrKJ rKninal lftt8re&i. BIAS has Irwestsd wa CAF and Flagslone a fixwj lertn Intere$H)earing accwnt In 202>24. R•68rv•s p(41cy WKI conc•rn Managenwt Commrttee k4 (MMited to a prY of athrj 9•wal resorves •quNaknt SVA rn$. 61$. BIAS ct¥rontd6swn3t&8 reserve Is £9).0. which IsequNnt lo thre•rfwr monllK% nmnin9 tt6i$ai r- *rwJ. A r•s•N85 kK)IY Is a¥ailat40 from BIAS offw 88 a source of thJthr Inlornai
BRENT IRISH ADVISORY SERVICE IA limited ty gwr•mee. ntst 4 •h•f• c•pbry TRUSTEES. ANNUAL REPORT for the financkql year ended 31 March 2023 Plan for Futur¢ P•rft•J• BIAS L8 pa thal svJnrfi¢art progress conbnues tote aChWIth an 1ft In irwne olarprox BIAS exprctj acrne of the 2022123 surp1 10 be used 2023124 and BIAS reser¥e knls have W Increased. Our core fund ¢4bi$Wi1 arnj ¢5 aFprox. 45% of ttts BIAS tur1. Tl tY99est then9• 15 recruib"r#J xpwrK8d slaff. lalOLrtrtach BIAS promdes limiled 1."1 outreach a58eBsrnenl In chents, tyn h¢ynes desElcped ycpnate 8Tr1 ielate(I gmngl. Ibl Tl Pensioners Grcup has pro¥d KX)pular among Irish penSier$ in erenl. Tl servir has proven to be an effeth form of sefvic OUth to Iht Irish crxnmunity, attrxliry many io ollr Irish service5. BIAS d•n5 lo expand th Serce. Icl Vc4uns BL4S ¥aks Ihe o)ntrwbons of voKJrtew5 t(Mtard mth"TrJ the ¢harty •ms. BiAS h¥ 8 v¢Suni•frtS eO)tributmg to 81AS dury 2022-2023. BWS plans to attrxt furthtrr jnIary input Into tho Charty. BWS wll t• k•unching a > year Volunteer prf4e¢t 2023. (dlTalephor adwi BIAS w¥hYes telep and 9uIdat ai IhL% trne ha5 th• atrf" to habE tlway cats wth BIAS conb'nues to bank th Ihecharibes Foundation Bank and has enabl•J the use of an lnlerest-bear9 $awng8 account 8rl online banking, while reducing bank ch8rg85. Ir) Wellare 81AS has re81a1£d ow di¢? in atie serytis Flnth¢W Re8 Al the end of the financjal y•ar ts charity has assets of £231,49012022 . É211,3121 liabilrtN8s of £1CQ.20612tr22 - £95.4961. TTr net asset6 of tha chanty ha%* Increased by £15.468.
BRENT IRISH ADVISORY SERVICE IA company limlted by glIntO¢, not h•vlng a Capital) TRUSTEES. ANNUAL REPORT lor It financwl yew er1ed 31 MaTcn 2023 STRUCTURE, GOVEANAPKE AND MANAGEMENT The org8nis8li¢n is ¥ charitsble comnY Iimrted by guarantee, in¢orKX)raled on 22 Je 1988 and ils goverThrvJ w8$ 8meThlad by ¥É¢ial r¢sclutK)n on 27 September 1996 and regi$ler•J 88 charity w 18 Decembof 1996. ¢rmpany was a M(aaum ofAsswab"on. th¢h e$11$ Ihe cwts and p(wor ol Iha ¢horitsbk c(xrpany aThJ is governed under its Arts ol In tM e1 ctsnpany h'rg WQLmd wj. mtmbtrs ala requir1 t¢ conttut8 an zrnount not exceéding £1. Rocrtsrtmenl ond AppoinlmeTrt ol Managent Committeè The directors ol c(mY 0 thty rruste88 purpose of cknwty and uThYer the CLpanY'S ArtleS are also dewgnaled M8mW of Ihe ManageTr1 C(ThMrtiea. Urbjer ts reguirnment cl Ihe Vmvandum and Jfftde$ OlA$$(Kiat the m¢mr$ tsft Man¥gementC¢ymmittee a led tosw• fw a r<1 oiiwth¢ mwi AfterthL% Ilw mu$1 bo r¢ted 81 the nexl Amual Gonefal Meebng. TP¥¥ h•$ a 9xxJ mix1ure brts. eoThnunty ar W sk ro•5eried on the Managennt Cthnmilt. In an ellm to maintain thL4 broad mre of 5kils. rb&S c4 It 8o¥d We reqwsted to a h51 sws and upjate il on A yearly basis. BIAS ha5 renttY updated wrttffjstitubon to adopt Charity CL¥nrnBsKffj praclKe and will also L k)cirKa to add additKn81 rftw tritstee 2024. Tnmtee lThluctk>n and Tralnlng A Induction pack has bean 0)Mped 2021 and is provided lo 808rd fflembefs. crrniltee wnb$ will rro81 both Ch8irlTreasurer of Ihe Man4ament Cornmiltee and the Director a5 part ef Ih81r Indtn. whith wi lÉ¢ The main dfinIS $¢1 ar•I fr•mew( It• cw irth"ry Ihe and Artide$'. aÉ¢ Reswrtsng the cAJrrtnt fInanCi posllion as set out ID Ihe lat•st publisheL1 aerounts., aE¢ Futyffj and ¢)biecb%s." Organi89tlonal Stwctur• Irish Serye has a Klanèwenl CLwr¥Trrtt, thwe Is a maxmum Thynber ol o¥ht Tru585. The Ccmmitt88 meetevwy thWeeks sTrJ are respr•lets thestrategK¢recticffj andpy ofthech•. Atpresent the M8n8gwnent Crmmitt8e has a varvéty of prOfessnal bad¢grounds lo Ihe w¢yk of the charty. The ClpanY Secretary $rts on tl Commiltee bul h4 no volirq nghls. Oireclor regu18r Infom me8b.ngs c•dty4trd8y magMntwth Ch•r. TraAwJrer Coftwny sou0t. The thfeth¢x ts for day to day runnry of the Serrn. ensuriThJ th Ihe charty BIl5 the serwc and Ih81 perf0mnCe tarw$ arè mei. The Dire¢ic¢. enswrKJ thai $iaff to Je¥elop t¢ in Ilne with ¢L¥rent and b•$t y¥ts"¢e. carrth out ¢poratK)al management •nEI line m•ntyement. Diwttys & TNstes Colun Mdoney (Chawl Tern Traynor Lknnal MxCr8ilh J4¥1ath O'Pl¥a Irrexwerl Davh4 Lc Kay 8olBnd 8NS is 8 $m811 charty wth a DIrtry, mag, Engagemrt Coordinator. knKt Wukw, I41n0 Active +4w'ng Workw 8nd tyt Fkngrwworker which ar8 in$lrum8nl81 in key operational oreai. D¥•ttu wrth Ihe of tnLStert ol fv Chofity and 15 In tharge dKe¢ting ar>J contrdliry, rMning and OFeraliThJ the Trust ¢Jn a day to day bask4. Trustee5 9Ne thwr I freety 8Tra ¢J) Tr)t any r•nun8ralK*n In ar.
BRENT IRISH ADVISORY SERVICE IA CDmpany Ilrnrt•d guirintw. nDt h•vlng a 5h•ve c4p• TRUSTEES. ANNUAL REPORT lor finaroI year ended 31 March 2023 Pay Pollty tor Senior staff The pay tr fArEctor is rEed •nrw4ty w(Ad te rewtsJ In kn wrth avera9• eamirg5 thè cuff•nt finartkgl pc6ilion ol the ¢harlty. fin•n)0l dechw ol the p•y of DKett¢y woubj to bo authrAs•d ty the Board of Trlee8. Relatsd p4rtl•s and cwatlon lth othor olglIatIonS BWS has shared a wth grenl VrKap foroNr 10 years. WAS works wlth a nLKntr JtahJl¢xy and Yontary ittior oty•ni5ion5 In relation to service delivery. gIAS ts pleased 10 aoknse signÈd a nw base 2022 lor y•¥8. Rlsk Man•q•n•rt The Man8gThnt Crynmiiiie ha5 corrtJ10d a rvmw Of major rL5k$ to which charty is exposed and Ihe BIAS nsk wst•r has ljeen Updthd. Thèfe is charwJè to tho pnriPal risks.. 11 Chan9ir¥J fldIng enwr¢Mtr. 21 Inlwnal finorthl contrds aThJ 31 Rks to he8th and sth. Trust888 The trus¢ees who served thr¢MJ9hwi tho flnan¢K?l y&81, except as noled. wwe as fdk7WS" Mr COln ICh¥petwl Ktr Jarlath O'Hata (TrrorI Mr Oonal Maccraith Mr Thoma$ Trtynor Mr David Lorvj Ms Kay Bol•NJ In accudanc• wth the Con$b"lubDn, th& tru51Ées rottre by rolaton and. beirg el9ible. offer tm$VeS for rtrecthon. The secrelary who semd durlng f)anci81 year was. Oonal hlxCrlh CompliCe th Sector-Wld& Llghlatlon and Standards The tharity èngages prtraclth wrth 91atr.0n, siaThlard$ and c¢d•s whth ar• $tsr. 8RENT IRISH ADlllSORY SERVICE substrths to aThJ s ¢tyiWk8fitwrth tl01r. The C¢yrpan5 Acl 2cr Chariis SORP IFRS 1021 Authtys wilors. A4en Tully & ¢0. iNIled tr y11sS to Cortin crfl&i in 0>• Sttb)n 4BS ofthe Ccryan5 Act 3)%. Apwo¥8d by tt Bowd of TrustO•8 Ob) 14 51gnfjd on ts behall by: ty ICh•i J¥l*h O'Hara ITrea8urnrl TnMt8• Tntstétr 10
BRENT IRISH ADVISORY SERVICE IA compary lirnilo¢J by gw¥•n¢w. ts¥iilB a %har• c4prfall STATEMENT OF TRUSTEES. RESPONSIBILITIES for financial yew erwJ&J 31 Mar¢h 2023 Tr• Irte88. are a0 Qirectors ol BRENT IRISH AOVISORY SERWCE PF¥A•S d (£¥w kn. ¥• r¢$por6ibk lor preparing thè financSal $talarnts In 8ccudaKewth #pF4K8tl l and rngulalirym. CixThpany law i•qwres tl tr4Bt¥ as ts 0tr)r8 to prepare fvanual Itsnents ead) finawal year. UThJer thal I the trLffjt8•5 hasp docied pr•p¥e finanoaf slanenis in accdan ilh G&rrd Accepted AcGountrng PraclK8 Iunited Kingjam Accwnbr¥J StsndardB applKable IndJ1j FRS102 Tr1 FInarla1 RewtsThJ Standard applica8 in the UK Ond Republi¢ of Irel8n¢f pany14 th8 tru5te•s rnu51 ncl •wo¥e thefinan(aal staieftxnts uNess they $8tssfiJ thal they 914 a d f#irwvw ofth• State of aff8trs of the ¢hgnty of ttr¢ nei the chanty thai In preparing th•se financial &t8tem8rts. trustees are rwuired lo". seknt accwnbr8 and aFvly them o)nsislenl1y'. m&ke ithfjg&nents and esimates thai are reasmable and stale whethei th8 finartkil statamanls have been wepared xcrffdarKÈ the rele¥>nt fin1 rwtyn9 Irame40rt. vjenlfy Ihoae 8landaid&, an¢ ncle th8 eff1 and the rea80 lor any matefi¥l d•partwe frrm I $tandard8. ond Fryare the finanL¥al 61•teM¢S th8 gr¥j corrern ba$ unl8S5 il 15 ¥napk¥¢)pnat• to prosume th8t the eharity iNconkn"nu• In (Vat. The trustees aro ressw)nsibk% for kwin9 adequate aCrUnting r$ thai are 8LrffKnt to Sh explain th• charity's transxli¢ys and disckwwith 8&OnO xcJJiacy al any ts"m• the financjal p)silion of the charty an¢J enable ¢h8m kn ensure that tha finantsal st8t7)ents wilh the CLpanIS kl 20C6 They are reSpMs1 for 5afew8rdir%J a5S8ts of the charity aThY herK• for liry r•asona14• slops fw wo¥Entth ¥nd detrttKJn ¢Jf fraud aThl other ir1•ath8nt. In as tr• ¢nJsl8vs ¥• •are'. there is no revant audrt Infoakn IirforTn£bcn eded by aa£1 in CffjMocts(ffi tA4lh w•pMg lh• auditorfs report) of which th8 charity's auditor is unawaro. ¥nd the have taken all the steps ihat thay <KJghl to have leN trustees In order to make thernsg1¥96 awar8 ol any rfjlovani aLvJIl Inltymatw ar 10 establish ttwl the charrty's audit cl that Inlormation. Appro¥ed by the 8o¥d ol Tru6t••B on?Ih J and #Ignad on $ bèh•lf ty.. rcol ICMI Mr Jarlath O'mora ITr•••urnrl
INDEPENDENT AUDITOR'S REPORT to the Members of BRENT IRISH ADVISORY SERVICE Roport on the of the Ilnanclal $tat•mgnts Opin Wehave the th•ttyfinantra statements of BRENT IRISHADVISORY SERvE I'ts ¢harlVI forlhe fin•nclal year ended 31 Marth 2023 which comws8 Ihe Slaternent of Financial klivilvés Iincorwraling at) In¢fKne and ExFerKJIIufe Accounll, th• Balae Skeel aTrJ notes lo Ihe financ slawnts. inchmliw the summ¥y of SvJnif¢ accounts.ng pdKJe8 sel in nole 8. financA rep)w frameM(xk th has W a¢plEd In ttr wepwalion atdo Unitthl KinWI Ac¢wnbry StafvJants, InclLKliNJ FRS 102 Financ81 Reportir¥J SIdad aWub18 Inthe UK and Re1¢ of Ir•land' ar¥J Accounting and Reporbng by Charitss.. Slalem2ntof RectNnmended Practice appl1¢ab ¢harTIth preparing Ihdr accounls In cOrdan with FRS 102. "ve a and lair vw ol It stats ol tho charty's affairs a$ 8t 31 Mar¢h 2023 and of 115 sUl for th8 flnanEial year t1 ended. have be prcwty prepared in accordwce with Uniled KiaOM Gèrwaly A¢cepivJ AcuJw)kng Pr•AX.' have been prepaf•S in aruKdarte with Ihe rul)ents of CtynpaThes kt 2. 8asls lor We conducted our audit in ¢ord•n¢e with Intetnatsonal Slandartt5 cfi Auditiry IUKI IISAS IUKII applKable l. Our resp$110$ under those stafthrds aTe lurther dted in Ihe Audrtofs r&S51rt for ts audil of the finawal $tstwnts secfvon of rvjr repcrt VIÈ are indwdeffj c4 tho In with •thKal tequirerronts Ihal ¥0 tts our audit of the financial stalaments in UK, Includiry the FR¢'s Ethical Siandard. and the Provisions Avaikgble for Audit$ of Small Enttl, in the circunslances set out In Note 910 Ihe financial $ta18ments, and we have fulfilkd wr other elhi¢al respM$itMlthes in ctydarre wilh theso roquirements. We (b) not Ve that th• audil •0nc6 wo h•¥e cth1[ Y$ Suffic1 aThJ aFvwate to promide a toso frjr CorKluBlons relatlng to golrNJ concwn In audng finanual statements. w8 ha¥8 conduded that the tru$es' Lme ofth8gdng basrd irfac¢owling in the pr•par8tion of Iha fir91 ststuw)ts B wwate. Basedon Ihewty we ha% wrfomed, we h8¥0 not ldelitffjd any moienal uncertèinttes relaknn9 ioe¥ents or condhions that, indiwidually or ¢olleclisly. may cast $1gnifwt doubt on tts charity's abillty 10 eix)linuo as a concem lor a period cl al18ast knlve mth$ from dot• wn thts finwa¥l stsftYils ar& authLY•d tr is$. Our 18SkVL8knIW tre reswnsknlths off th• Iwwi8•s wth respxt to corKem ar• doscnkned in the rek•vant sections of th15 repcrt. Othgr Intonn• hEr Inf(xmolth ¢(MYIWW5 IrrfcYmim indudod ¢n th• annual Tepryl 011 Ihan tt finanual $teMentS and ourAudrtots RewIthere. Th• truss 8re respons for the Olher Infom8lKJn contained within the 8nnual report. Our rpinion on ts finan¢ial slataments does not ¢over the othei Infotmabon and. except K) the ext1 Oth exKAiully slatéd In our report. w• do rKI express any frym d a55urce cLwKJsth thereort. Our resnIstty 1$ lo r•al Iho other rnation and, In dtyrg so, ¢onsider wh•lher Ihe other informalon ty materKqt In¢onsL¥ieni with th• financial 51at•ments or our knowledge obtained in the course of Ihfr audit. or ofvTWLse aws lo be mate01 mis51ated. If wè Identify such material Incon51s¢encits or appar1 malWk71 missieftwiis. we We rwJuir&a to teints whelker IhY& nse to a malwial missktement In Ihe fin 5tatwnents tIse1. V, ba on thew¢x ha¥e perf¢ffted, wo ¢de thalthere 1$ 8 mati mi$statenI of Ih thr rforrnatn, we are reqwfed lo rert Ihal fad. We have nothing to rerth In IhL8 re9¥d. Oplnlon on other mt•r prexrlbed ty tho Compani•• Act 2008 In our based on the work Undertak In the CJr$6 of the Infmation gNen in the Truste85' Annual RepNt for the financwl yew for which tho finw¢lg1 $taternents aro prepared Is consislenl with th8 frnan¢k81 $t8lements, aTh Trustees, Annual Rerort has been pr•p8red In ac¢orthn¢e wlh awlKat4•1ty4 re4uiferr*nts. 12
INDEPENDENT AUDITOR'S REPORT to the Members of BRENT IRISH ADVISORY SERVICE IA comp•ny limttèd ty 9uarnthts•. Mt vIng a share capall Mallers on vthl¢h we are requlrod to report ty exceptlon In the Iht £rf our knowledge understsnding of the Gharity aThJ its envircfimenl Obtsid in the Gwrse of thè audit, we have not Identified matenal misStatentS In the Trustee5' Annual RepoTt we have not obtain&l al tt infomation and explanatiorts that we consd n8CeS8ary fu Ihe PU$0 of our audit, aTrJ we were unable to d8t8rmiTrewhelher adequat& aGG(KJnting record5 had teen kept. We have nothing tts report In wpect of the folknviTrJ matters WTr the Compan$ Act 201A rreS us to r•wt to yw if, in ow ownion". Jw4uate aG¢ounbng records ha r1 been kept., or the finanaal statements a not In agre8ment the accountirvJ records and returns". or Gertain dlsck)sures of Irtstees. rernurÉratson Specified by I a not m." or the trustees were not entitled to prepare the finanual statemen15 in arGordance with the small conyni85 regime and tthe advanl•J Oft gnall cc4npanie&' exemption in paring the Trustees, Annual Report. Responsibilities of true¥s forthe fln8n¢lal statements As explained more fully in the slatWnt of Trustees. Responsibilities sal out on pag8 11. the trustees a response fer the prwaratK>n of the financial 51atemonis and for beirvJ satisfied thal they give 3 tru8 and fair vew. and for such intemal as tlpy deter[nIt is rw$ary 10 enable th8 pr8parats.on of finaniial $taiwnents that a free Ircrn matsfial misststunent. wheth¥ due to tra tr error. In weparing the finano818tatements. th8 tsuslees are re5ponsib fN assessirKJ Ih8 Chantys >ility lo continue as a going concern, discksirvJ, as applKakAe. matter5 lated lo goirKJ concem and using the going concern ba&$ of aOnting unK8ss managgment either Int¢nits 10 IVIdate Ihe charity or lo cÉa6e operatsons, crf has no realisti atterTratsve trt to do 80. Audho¢s r8sporrJibilitie5 for Ihe audit of the financial statements Our resp)nsibility i% lo rx)Thfju¢t an of the charity's financial stalernènts In acwdanr with ISAS IUKI and lo issue an auditrfs report, hthvever. because of the mattÈfS describBd in th8 Basis for disdwmer of opinion paragraph. wo were not able to obtsin suffi.c1 apprc¢riaie alit eden¢e to prode a basis for an audit Dp'nion on the financial stst8m8nts. lrr8gu1arits. IrKluding fra1. ar& in51ance5 of norrtomtyiance with laws and regvlalions. design wocedures in line with our reswn5ibilities. ouilined above. to detect material misstaternents in rgspgct of irwularilies, Including fraud. The èxtent towhich our procedures are detecting irregularitts. irKludiry fraud (Jetaled b81ow.' Th8 pr¢xeElur95 are Capab of delectsng m¢sstatements in re$ct of irre9ularibes, IndLMling fraud, lo a reasonab level of assuran. It is not guaranteed that the audit conducted in accwlarre wilh ISAS IUKI will aayS d&tect a mateiial mtsstarnèntwhèn it•xists. Further inlomiation regarding the 8copo ol r85ponsilJilTrties a$ auditor AS part of an audit in xcordaThc8 with ISAS IUKI. we exercise professDnal iudgwnenl and maintwn W0fe$sal 5p"C1SM through¢ul audiL We al$o' Identy and a66ess the risks of matewial misstatenI of the financial statements, wh8thw dug to fraud grtor, design and perform audrt projUre8 responsiw to Ih05e risks. and obtain di1 8ence that 15 suffiGEnt and appropriate lo pmvide a basis for cpinion. The of not detecting a matsrial misstat8rnent r85ultiry from fraud 1$ higher than for $u111t¥j frorn errcf. as fraud may invdve ¢dIuSn, forgery, intentiona tynissms. mIsr&prosenta>r6. or override of nternal control. Obtain an understandiw of internal ¢ontyol relevant to Ihe audil &n cdor to desgn audit pr•Ules that are appropriate in the ¢ir¢umstan¢es, not the purpose of expressing an gpinion on the effectiV8ne5s of I charity's intemal control. Evaluate the apwcyriatene55 of accounting wjlicies ed and th8 reason8tsness of a¢o)unng estrmates and related disclosures made by trustees. Condude on the appropriater of thp Irustee$' w ol Ihe gtyng rn basis ol accounting aThJ. ba on the audit evidents obtained. whether a matwial uncertainty exists related to e¥ents or ¢ornlitior6 that May casl SnifiCant doubt on the tharW5 ability lo conbnue as a going COnrn. If we ¢on¢lude that a material uncerttY exists. we a rswired to draw atteniion in oJrAudilorfs ReY)rtt0t lated thsdo$ures In the fInarla1 staterrents or, rf such dIs¢losu are ina(Jffjuate, to mtsyrfy our opinion. Our conclusions are based on the audit 8videnc8 obtained up to the d31e of our Auditor's Repgrt. H¢)wever, futura wents N contlOon$ may ¢•use the the tharty to ase to continue as a going Cortern. Evaluate th& overall presentation. StrU¢tu aNJ ¢ontent of Ihe financial staterrtnts. irtlutliro tl disclosures. and whether th8 finanal stsletnents represent the undertying transxts'ons and events In a manrer that xhwe5 fair presentatv)n. 13
INDEPENDENT AUDITOR'S REPORT to the Members of BRENT IRISH ADVISORY SERVICE
(A company limited by guarantee, not having a share capital)
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
The purpose of our audit work and to whom we owe our responsibilities
This report is made solely to the charity'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 charity'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 charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.
__________Katherine Tully (Senior Statutory Auditor) for and on behalf of ALLEN TULLY & CO. 19 Palace Square London SE19 2LT
[..][04/08/2023][............................. ]
14
BRENT IRISH ADVISORY SERVICE {A ¢ornwy Ilmfjt•d by 9rt••. not Iwylng J •h•r• c4pit•n STATEMENT OF FINANCIAL ACTIVITIES {lficorpor•lln9 •n IDcoffl• ExperwJltweA¢¢ounti for the finarKial year ended 31 March 2023 Unrotrict•d R•strict•d Fund 2023 T¢knl Unr•¥trlcted Re8th(18d Funds FuThJB 2022 Tot 2023 2023 2022 2022 Nat Voluntary Incrffte Charilth actwrt GFants. Per4KXWS CW¥ and Welfa Ser Incorre Inv88tments 10.1 11,108 11,108 7,628 7.628 10.2 2Q6JB 221.195 247,833 22,393 220.192 242.585 10.3 1781 1761 517 517 40,507 221,195 261,702 30.538 220.192 250,7X> chaIrta• atm 2&471 220.763 246.234 .179 219.C64 227.233 Ngt IOrnIng10th9o•nq r880wc•B bof(e 1&036 432 15,48B 22.359 1.138 23,497 Gross tr15krs t¢hThn 29.775 129.7751 Net movqmont in tund• for tt IIMn¢lal y 1S.036 432 15,468 $2.134 128.6371 23,497 ReconcIlOn ol fwd Bar5 ht ard at 1 ¥nl 2022 114.078 1.138 114816 29.775 92.319 anc•• ¢wri•<l Iiw•Ard at 31 Mi¢h 2023 129,714 1.570 131.284 114.678 1.138 115.816 The St*mwt ol Fwww81 al gain$ arnl l¢)sw¥ recogrNsed Imatwl yw. Al iKcffle •nd expeTrJiture 11e to conlinuirg athvths. pwJab 17to 23 ftym pwi 15
BRENT IRISH ADVISORY SERVICE {A comwny Ibrnit•d by guarantee, nol hDving a sh•r• capkn Company Numb•r'. 2269918 BALANCE SHEET 4$ 41 31 Marth 2023 2023 2022 Fix•d Assots 16 2.039 6.12B Curr•nt Assets Debtor$ Cash li bk 8TrJ irt 17 1,762 203,402 229.007 229,451 20S.184 Cr•dllW". AmntI falln9 wlthin ITh year 18 1100,2061 I95.4} 129,245 109.e88 T<Jtsl A158ts1098 Cwrent Liabllttl•• 131.284 115.818 Funds Restrle trust funds UnrestsKted desvJnated Is5 Genw81 hJThJ lun1nde$jI 1.570 60.0 69,714 1.138 60.0 54.678 Total fuNIs 131,284 115.816 Part 15 CunpaThes 2Q)6. Approv•d bythe 8oard of •ThJ aulhorl4d itss on 27*1 behall by and •lgne<J on Its r Colwn Trust crfwy ICh•l Mr Jarlath Tru$t•• 'Har• ITr•Jsur•rl Thè n(A on 17 w23 lum pBrt ol fiTran)al 8tytsmwts 18
BRENT IRISH ADVISORY SERVICE
NOTES TO THE FINANCIAL STATEMENTS
finondal ye•r •ndod 31 March 2023
GOVERNAleNT OF IRELAND.. EIAIGRANT SUPPORT PROGRAMAIE IESPI
A9rant of £130,404 was recefv&Y lor theyear trom 151 202210 301h 2021 lurth ww• r•stricled
lor the f11rj yoiect5'.
lil Irish Hearts Engagoffk•nt. contritxjlion t(w¥d$ woject costs £4.464- •Awnlain Scfflething aTrJ EmLffx8
th• New.
lill WaW8re Outreach Servw, contribUtn ¢uw8rds woJ•cl E128,IXQ.
Nlne months gr8nt Infxjme w88 utr"Iis&1 in th15 COUn.ng perloj. Thr•• months grant Inc8 amountlry to
£32.816 ha6 been defe0 to ts financial year 202>24 year wil bo ulili88d by Xxh June 2023.
TIIE C5TY BRIDGE TRUST
Agr4nt r4£53,581 fr¢m Cty Brid9eTrustwas rec%d durir¥J th• lo 31 March 2023 and w85 re5trieted
tts Iho cosi a powtty w{ker asld ftnIng rxjsts. amount of £37.075 ulilised in the year.
duratson of tho proJeL# is 5 years.
OTHER GRANTS
Loth Bmgh d Brenl. KIL
Th• th¥rty £12.126 LorKI B(wowJh ofBreni- lL
BRENT IRISH ADVISORY SERVICE IA ¢0MrbY limrt•a ty w•rnl••. 1rWa • 11) NOTES TO THE FINANCIAL STATEMENTS cfffillnug lor the finar%l year endod 31 March 2023 SLIAIAIARY OF SIGNIFICANT ACCOUNfiNG POUCIES The fcI1j 8ccounbng N4i¢)8s ha b•en corobisi•nty in dèalry with whtch are cryt5h maiwFI in 10 tho chètty's frnawl statn Btisi$ of prwr•tlon financial slatemnts haye tn prepwed on the going conc8rn basis under the lyslorK81 cost convention, rnodifd lo include certain Items 81 fair v81uo. The finana81 staternents have been prepared in acwdancewrth Statement of Recommended PractKe ISORPI 'Accouniing 8nd Reportirvj by Charils wepanng Ih•r accounts In aCcdnce with the Fin8ncio1 Repo¢bng Sta0rd apF4Ic4ble in the UK aThd Reput4ic ol 1rdd FRS 102.. A5 Fwmrtbj ty Ihe ccffj7pgns 2(t6. the caarty ha5 lh• stsThJard knmats in Ihai fu lh• ststnent of Fin8no81 ALIMbe5 aryj the 88larte SW. Oep8rturw frtxn the 5taréard f<kniats are to t¢rrp the rvquirernents of ts Cbarits SORP aNI are ID ccffiplwnc• with sectsn 4.7, 10.8 and 15.2 01 that SORP. stst8Thntof cofflpliqnce The financial slalements of the chafjty ILY Ihe finarKid y8ar eTrJ8d 31 December 2017 ha¥• been wepawj on I9C1n9 concern basis and In accordancewrth the StateTrn1 clRecommended Pracbce ISORPl-Acuwryj and RepLwDry by ChoNtEs rryariro 8ccixJnts in Kc¢ydot with Ihe Finan¢id RopNb"ThJ St2ndd In the UK a1 Rewth d kelwd FRS 10T. The ¢harrty has avai (4 tf exempt In FRS 102 from the r•wir8rrnl to PreuCe 8 cash flow stalemenl because It 18 cla8&tsd a8 a small ch8nly. Fund accountlng The foll1n9 WO ¢•we5 offuThts m8irrtorn1". R•8tride¢114d RestrKted Fun05 are fuThJs whth ¥e to be used in accL¥dance wilh speufic rts(ALrtw)ns imposed bydon¢y3 ¢y ant fundeFs (¥ which have been raised ty the charity for partroJLyr purpose&.The costs of raisiry aThJ ImiTh5tering sh fund$ a charged against th• $rActhc [1. The sim and use of•8ch reytrthd fund Is sel out In the notes to the finanGial 51atemenis. Unrestrbcted fund• General Funds ar• wreslrict8d fvThYs wh¢h av?aable for w st I dIStreti cl the lurihw8r• d the gBrnral cknJethve5 of ts dbty arhy hove not been 011 purrb)se8 C5gnabJ FuThY¥ ar• arxl cor¢yts¥ knds Ihat have b8en set a5hJe by Ihe Trustee$ for partiCUr purFJS85. The a•n arwj of each d•S¥n•t fvnd ffj to ctyr the wnnir#J cc61s of the chaTrty. R•ser¥e$ Policy In ar(krtoensur• that the Charity'5 krOn r•9ularfinancia comrdtmgnts can be rrtwln aTrJ to prov sufficlenl financial ft•xifylity to r1 unexpeded eyndilLbre, the polKy IJ to seek to fre• within tts unrestricl&J funds of al least three mffiihs Okwabf¥J ¢x1515. Vc4urrtary IrYne LY CaF4th115 rtludèd Iha Slalarnent cl Fin3noal Aththeswln Ihe raflty galty enlthd rt, its finarK4al value can be quanlrf wilh reasonab c4rtainty and there 18 8$Coble certainty of ils Imate rec•pl. Enknllemenl lo kgacies is consid•r&1 e5tsblisW wh8n the charity ha8 been of di$tribulion 10 be made by the executors. 1Ce r1 In advorto ol rrtomiance uThler a contracl is accounted for as d•l•rred In¢orr until eamed. Grants for actNIIN8s arè re¢o9lM5ed as mcfxnewhan the relat8d condrtKns fu al entsttémenl have boen rnei. Aji other irtcne Is accn ft acuuals basis. Irtsr8sI Rvable is intwest on fun(ts he&Y It 15 ir•y whon remtyble be measured rdrdi4y by Ihe uwi Lrf Ihe Irrt8fSt wd LY payabk try lts Bank. $Oue$ eXndl we accounted for M an ac¢ruaL4 ba$is Charrtable actm1$ Include co$1$ of services and grants. £P0 ¢ts and doprg¢ialion OTr rdal&4 ass&. CoÈts of 9gneralirvJ funds 61rnlady Indj• fvndraising activ11 Non-Staff costs not attributed to one categuy ofactiwty are allLK8ted or ¥WoOn pr¢ rats to the staffing etthe f&vantservic Finance, HR, IT and adrnmislralive Staff cLts are direcuy attribut8tle to Indimdyal by o'8Cti%. Gowm•nc• fX)sts are thjse 888ockyiI tOn5blutonal statu 18
BRENT IRISH ADVISORY SERVICE IA company Ilffl11gd ty grant99, noi h•vlng • sh•r• c•pknll NOTES TO THE FINANCIAL STATEMENTS its.nued th8fina year eTrJ8a 31 2Q3 TangIts xed a•8ets and deprecla¢lon Tanglble fixed as$5 are $iaied at ctssl er at valu•tThi. less 4ctumulated dew8ciakn"on. The charp to ew8¢kabon Is ¢akulale(I lo write off the or¥inal c051 or valualw)n ol laryib18 fixed assels, 58 Iheir estimated leUal vkn. ovw thr exFeciad lu1 VeS as lolw. Fikluras, filts"ng5 an(1 ww•nl Strnight Ilne Deblots are re¢ogThsed at the leteMeM amounl dL after any dv8wint offwed PrepaY1r¢S al am(nt epa nel of any trle discount5 due. Inccffj• recoJnLsed by kne chanty IrryTr &hJverMwrt a9enc$ 8nd ollKir ctrfvnders. bul not yel rec8Ned al year end. Includ In d8btor8. Cr•th¢ow5 Trade gnd other u&Jitors aro Aiib31y rects3ned al far v31ue and Iteats stal•J at WIrSed cosl usiThJ Ihe effe¢iNe intere51 rneth except where the effect of discouThra would be mmatenal. In sh $•8 Y a staiod ai cc6t Cash at bank * In hand Cash 8t bar4( a1 in hand g>npnses $h dwsil * b•$ Iton Ihrw cl Wrthdr&y. Taxatlon valued add8d lax 1$ expensed Iur. Tr• thty emFI frc¥n I1"0n und•r S505 Incon CrypcrfatK)n Taxes Ad 1988. Gran¢$ r¢celvable A 9ranl l$¢09n1$8d LY)lywhen there is r•85Cnab 856urarKe that lal Ih8eThtrtywiMcunF4ywth any corfib.crt atta¢hBd to the grant and Ibl the grant will be recdve(l. The giant is reco9nlsed as income ovw Ihe PEriod nesSary to rnatch them Il related c(tsi$. Icrf hKh thèy wo Intended to c(mpensate. on a Systematic basi$ A 9r3nl recwvable •s COMFenS for m5t6 already IrKuryed cw frn8rK4a wirh no luture related tosts. shtyJld be recogTh5ed as income In pericrfj In il rs cwilal 9r8nl8 afe rold. Ihey are amorb5ed the lila ol the aBts aTrJ In With the dgpr•¢Kalion policy of the class cl a55et. Motsry a$s¥ts 8nd Iiabi11ts denomlnaied m l(Yeign GLWTe5 are trarlated at Ihe ral85 olexchange nJing al Ihe balae sheet dale. Transactions, tluring thè year. which are dentrninated in lorgn CUTTIne$ 8fe trw)slated at lates of exch8nge ruling 81 tke date of Ihe tran6a¢knn. The 5n9 wchange differen¢e$ we thalwth Ihe Statement of Fina81 Aclmt P•n•lw$ Ihe charty owates ad&fird contrilyJlloTh per)n i¢hwne f( wnthe05. The ass8t8 ol tsGchem8 are held separatety trK6e oflhv chanty. Artfiu cortrtsJbon5 payatlè lo i chanty's Fen510n are thard to Ihe expeTrJrtwo i%unt in Ihe to wl¥ch tJy rel PROVISIONS AVAILABLE FOR AUDITS OF SMALL ENTITIES In ccrmon wth marry other charrtabbfrcunpan size Tralu. we w ojjr wditsys lo a8$1 weparalh)n d IhÈfinart statwts 10. COME 10.1 DONATN5 AND LEGACIES Unrwtricl•d Rt¥trl¢tod Ffftd 2023 2022 11.108 11.108 7.628
BRENT IRISH ADVISORY SERVICE IA ComnY Ilmlt•d by guarant4•, ¢wl ha¥in9 a hAr• ¢apit411 NOTES TO THE FINANCIAL STATEMENTS for Ihe finJrKwl y••r entw 31 March 2023 1th2 CHARITABLE ACTIVITIES Unr••trld8d R•strfd•d Funts 2023 2022 P•SrerS 25.185 1.453 25.185 1.453 221.19S 21.263 1.130 220.192 221,195 221,195 247.833 242.585 1Q3 4vEsTmENTs Unrestrlcted Restrtct•d Funds Fund• xI23 2022 Inv8sthnt Inwne 2.761 2.781 517 11. EXPENDITLIRE 11.1 CHARITABLE ACTWITIES Olre¢t Costs Oth•r Cost8 Support 2023 3]22 181,104 25,444 220.790 2S,444 213.513 13,720 Fensrr¥ Cl) Acbwbel 20&548 39,680 248.234 227.233 11.2 SUPPORT COSTS 202) 20 Activsti Gtrrral Offrce exF•nses Pl$ C¢>sts 16.826 11,5YI 1.865 3.600 4,089 1,949 16.826 11.557 1,88S 3,8LYJ 4,089 1.949 10.610 15.633 Art fees IGO¥Wnae costsl oepreoatr.on Welfare and CtThrnuntty Engagement Co8ts 3.773 39.696 39.606 37.682 11 ANALYSIS OF SUPPORT COSTS 8asi¥ of Apwlbonmoni 2023 2022 Gewal Office •xterts6s Staff Tw710 Pre5 Costs Aclimty ounlaw seThKes (G0¥wrcO MmJThBtratc 0)5ts1 ALwJrt fe88 (Gowrnance costs) AdminislFab"on D8preciatyon UNeslricl8d Actmty Wf8 *)J C¢rnunty En9ogerrtht Acty 16.828 10.610 15.633 1.885 3.600 4,089 1.949 39,688 37,682
BRENT IRISH ADVISORY SERVICE IA ¢omp•ny limhod by gu8ra¥tsO, titTrt Iw¥ln9 a shar• t•pilAII NOTES TO THE FINANCIAL STATEMENTS ontinued lor th• financlal y•ar end 31 Mareh 2023 13. NET INCOMING RESOURCES 2023 2022 N•t Incoming Rr arv slated after chwglngllcredltingl.. Depreciation of iangit4e ass6ts AL1rtofs rernuneration. - audit servif 4.089 3.773 3,600 3.000 INVESTMENT AND OTHER INCOME 2023 2022 Bank irtst85t 2.761 517 1S. EMPLOYEES AND REMUNERATION Numb8f of ernOyeeS The average numtr*r of reon$ (including execulive trustee51 during the finanL?al year was as follow5". 2023 Number 2022 NumLEr Proie¢i & A(knirMStrative Stsff rector Tha $tafl c¢sts COMpre.. 2023 2022 W4ès énd salaii S00481 seourily costs Pen510n Costs 161,181 10.036 Z759 158,781 9.213 2.Q44 173,976 170.938 Th8 key management is cunposed ofa ci'rector. The Mon assrtlated wlth the post dr not exceed £60.WO for the accountrng period. trust are key managers in the charity and no trLL5tge5 rgC8ivgd any remuneration dunng thè rewtw)g Peri1. There no employees wlK> [l¥ed emptyee benefiL8 iexchJLfing p10yer Fension costs) of ryre than £60,(X)O fty Ihe reportiThJ peri(Kl.
BRENT IRISH ADVISORY SERVICE IA company Ilmfted by gIrAntee, rK+t ha¥Sng a sharè cap5tal} NOTES TO THE FINANCIAL STATEMENTS continued for the financia1 year entsd 31 Malch 2023 16. TANGIBLE FIXED ASSETS Fixtwes. fittings arKI a9pent At 31 March 2023 12.737 12,737 DgprKlatl+)n At 1 Apnl 2022 Ch¥ge fov financie4 yeai 6,609 4.089 6,609 4,089 At 31 March 2023 10.698 10,698 Net book value At 31 March 2023 2,039 2,03 At 31 Mar¢h 2022 6.128 6.128 17. DEBTORS 2023 2022 debtors 1.782 1,782 18. CREt4TORS Amounts faming du• within ono year 2023 2022 Other credrt Acuuals and defer Inwnp.. Pension accrual Other 8ccruals 8,252 5,129 18 91.936 617 89,750 100,206 95.496 RESERVES 2023 2022 At 1 April 2022 Surr4u$ for the fin8nrial year 11S816 15.468 92.319 23.497 At 31 March 2023 131.284 115.816 FUNDS 20.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restrict Fund$ Funds Funds Al l April 2021 Movement duiing the financial year 62.544 52,134 29,775 128.6371 92,319 23,497 Al 31 March 22 Movement duiing Ihèfinancial year 114,678 15.038 1.138 432 115,816 15,468 At 31 March 2023 129,714 1,570 131,284
BRENT IRISH ADVISORY SERVICE {A Eornpany by gu•r•nt••, not vIng * ¥hi• capital NOTES TO THE FINANCIAL STATEMENTS for th• finarKial year Ondod 31 March 2023 20.2 ANALYSIS OF MOVEMENTS ON FUNDS Balan¢$ 1 AprTrl 2022 In¢omo Expondltur• Transfers bBiweon lur Balanc• 31 March 2023 R•rtrl(thl ftjnd RsirKted FutJ Unr95triGt¥d lundB CsynatwJ FuTr15 UNestrthJ Furts 1.138 221.19S 1,570 54.678 40.507 25.471 69.714 114,678 40.507 125.4711 129.714 T(tsl fun 114816 261,702 131.284 20.3 ANALYSIS OF NET ASSETS 8Y FUND Flx•d a88•ts - ¢hrlty u Curr•nt Current aB•ts liabilibes T1 Re5trthd trust fwKIs 97,419 195,8491 1.570 Unrestrthj fvnd• 2.039 72.032 1435n 69.714 2.039 132.032 129.714 2.OJ9 229.451 11rKI,2061 131. 21. STATUS The ch8rity rd hmiled by guar8rt88 rtr)t hawing a shlie caprtal. The liablY of the m8mbors limited. E%ry mb•r of th ccffjpany undortak05 to contritAJle to tho 9S$01$ of company in the event ol its being )und up they are ters. or within yoar Uroaftw, lor paym•nl ol ts debts 8Th1 IlatslilS ol cunp&ny conlrxd before they c8ased to bg members. wd t costs. charge5 8rn1 eln5•S d WI119 L4$. and Its adItrOnI oflhe r1jhtsofthelribJttrsw tP•s#l¥85. SLLh amountas may ts rw4uIMJ. oxcÉJin9 £ 1. POST4ALANCE SHEET EVE5