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← Brent Irish Advisory Service

2025-03-31-accounts

Charity registration number 1059801 (England and Wales)

Company registration number 02269918

BRENT IRISH ADVISORY SERVICE

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

BRENT IRISH ADVISORY SERVICE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees C Boland
J O'Hara
E O'Kane
E Stafford (Appointed 8 May 2025)
P Benson (Appointed 8 May 2025)
M Liston (Appointed 8 May 2025)
CEO M McGing
Charity number 1059801
Company number 02269918
Registered office 379-381 High Road
Willesden
London
NW10 2JR
Auditor Simpson Wreford LLP
Wellesley House
Duke of Wellington Avenue
Royal Arsenal
London
SE18 6SS

BRENT IRISH ADVISORY SERVICE

CONTENTS

Page
Chair's Statement 1 - 2
Trustees' report 3 - 7
Statement of trustees' responsibilities 8
Independent auditor's report 9 - 12
Statement of financial activities 13
Balance sheet 14
Notes to the financial statements 15 - 29

BRENT IRISH ADVISORY SERVICE

CHAIR'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

2025 has been an important year as BIAS has continued to expand services with new projects coming online and is our 47[th] year of existence supporting England’s largest Irish community. I would like to thank the long-standing trustees Colum Moloney, Donal MacCraith and Tom Traynor, who have now stepped down, for their service to the Irish Community over many decades.

Times have now changed and many of the younger Irish emigrants are well educated and do not need our help. It is the long-standing older vulnerable emigrants who have settled in the UK who need our services.

Over the last few years, BIAS has gone from strength to strength and I would like to thank all the staff, volunteers and more recently the new trustees for what they bring to the Charity.

BIAS has supported many thousands of people over a number of decades and over the last 12 months BIAS has achieved many amazing outcomes, raising over £2.1 million in extra income for the Irish community and having close to 4000 attendances at our clubs.

BIAS continues to help the most vulnerable within our community, continuing to rebuild confidence and community presence. This has meant that BIAS continues to adapt how we deliver our services to meet these new challenges and ensure that no one is left behind.

BIAS continues to innovate and launched new services in Haringey in 2025.

The above additional services could not have happened without the amazing support BIAS received from a number of grant funders, enabling BIAS to deliver innovative new projects and to use more technology to reach out. I would also like to thank the funders for the flexibility and understanding that BIAS knows our local community with the trust built up over many decades. I would also like to extend our thanks for a number of donations from Irish businesses that made a significant and real difference to what BIAS could deliver.

BIAS has had 3435 engagements from individuals with our welfare advice service allowing us to help them claim over £2.1 million in benefits and other entitlements. This helps to reduce poverty in our community.

BIAS continues to operate under the Advice Quality Standard (AQS) kite mark (renewed February 2025) which provides reassurance on the level that BIAS operates, accountability and of course quality standards.

As can be seen from our audited accounts, BIAS income has increased over the last 12 months with an increase of 7.8% income from the year before. This has been no easy task, with key staff going the extra mile in competing for additional funding streams.

As a small organisation, the operating environment continues to be challenging with limited resources and capacity. However, BIAS is in a solid financial position as we look forward, with a variety of grants continuing for the next 2-4 years. BIAS continues to have support from the Emigrant Support Programme Ireland, as it has done over a number of decades, and this is recognition of the key role we play in delivering essential services to our community. This provides BIAS with an appropriate platform to continue to develop and meet the changing needs of the Irish Community.

As noted, it has been a challenging year for BIAS but also very rewarding, with increased outcomes/outputs and increased community awareness of the services we can provide. First and foremost, a big thank you to all the funders and donors that have supported BIAS and of course a big thank you to all the staff, volunteers and trustees that have supported the charity.

BRENT IRISH ADVISORY SERVICE

CHAIR'S STATEMENT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

~~..............................~~ Eddie O'Kane (Oct 10, 2025 11:25:19 GMT+1)

E O'Kane

Chairperson

10/10/2025 Date: .........................

BRENT IRISH ADVISORY SERVICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

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

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

BIAS's charitable purposes are to provide advice, information and support to vulnerable Irish people living in the London Borough of Brent and Haringey and surrounding areas. Brent has the highest Irish population in Great Britain, with the majority in the over 60 age group. BIAS collaborates with other similar local services and contributes to related local strategy development.

Objectives and activities

The company is a charity striving to relieve poverty, disadvantage and social exclusion among vulnerable Irish people locally in Brent and across Britain. To achieve this BIAS provides a range of advice, information, support, recreational and welfare facilities as well as contributing to local and national developments affecting our client group.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aims, objectives and activities remained focused on our stated purposes. 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. ln particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

How our activities deliver public benefit

The Management Committee confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

BIAS continued to deliver three core projects: welfare advice, active ageing and volunteer services.

Tuesday and Thursday Clubs

BIAS continue to operate from the Trades Hall in Cricklewood for our Irish Active Ageing Club and St Mary’s and St Andrew’s in Dollis Hill which delivers our weekly tea dance. BIAS expects to have approx. 4000 attendances yearly.

Welfare Advice Service

BIAS has a busy welfare service with an average of 18 to 20 people attending over the two advice drop-in sessions in Brent per week. It is our experience that more people are presenting in crisis, with poor health and multiple issues. BIAS has provided over 3400 engagements to welfare advice clients.

Volunteer services

Our volunteer services were introduced August 2023 and have continued to grow with volunteers used in our clubs, offices, telephone befriending scheme and Be-a-friend service. BIAS currently has 29 active volunteers, who contribute approximately 4500 hours of their time per year.

BRENT IRISH ADVISORY SERVICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The focus of our work

Our main objectives for the year continued to be promotion of services to our target group. The strategies we used to meet these objectives included:

1) Advocacy and Advice service:

BIAS continues to provide advocacy to the Irish community on welfare and on other advocacy areas. BIAS supports over 450 people each year and has over 3400 engagements through telephone, email, outreach visits and our drop-in advice surgeries on a yearly basis. BIAS regularly supports people presenting in crisis with multiple issues and complex advice needs. BIAS has extended one-to-one outreach support to those most vulnerable in their homes to allow them to access services and entitlements, as they are often overlooked. BIAS launched advice and advocacy services in Haringey in April 2025 and plans to expand and develop these.

Online Casework and Database

BIAS continues to use an online cloud-based database that has been designed to meet the specific needs of all BIAS projects including casework for our welfare service. This enables improved performance and communication between all staff and ensures that resources are utilised more efficiently. BIAS can provide detailed reporting to funders, quantifying value and quality standards achieved. BIAS has had a long-established track record of delivering projects to the local community, ensuring tangible benefits for the community.

2) Active Ageing Thursday Club and Dollis Hill clubs

BIAS provides weekly social support through our Tuesday and Thursday clubs. Members are involved in the planning and delivery, helping to reduce isolation, improve wellbeing and increase sustainability. More than half of all local Irish people are retired.

The majority of our clients are in their 70s/80s and the above project helps to reduce loneliness. Without our intervention, our fear was that many would fall through the cracks, struggling to regain independence and confidence which would then require greater intervention from statutory services.

Our Irish Hearts Thursday and Tuesday Clubs averaged 90 attendees per week and we expect to have over 4000 attendances per year over a 44-week period with approx. 200 individual people accessing our services. BIAS had over 230 people attend our Christmas event which included the Irish embassy representatives.

3) Volunteer Project

BIAS has a number of volunteers supporting the charity through our two clubs, administrative roles in BIAS, telephone befriending and our Be-a-Friend scheme. The befriending schemes match isolated older members of the Irish community with volunteers who call or visit them every week to provide companionship and support, with the aim of reducing loneliness and social isolation. BIAS currently has twenty-nine volunteers, who contribute a total of 375 hours every month on average. The life experiences that they bring are invaluable, and the benefits in kind and the financial value is immense to both service users and their families and to the sustainability of the project.

Financial review

BIAS is financially stable and expects to draw down on some of the surplus in the next accounting year and has increased our designated reserve level. Grant funding has stayed relatively consistent with the prior year. BIAS continues to work hard to diversify funding and has made good progress to help achieve these goals and, at the same time, deliver front line services. BIAS currently has four core funding streams including the Emigrant Support Programme-Ireland (ESP), the City Bridge Trust , the National Lottery Community Fund and Trust for London which will expire late 2025. ESP have increased funding to BIAS to allow new services to be developed in Haringey and will support BIAS providing a pan London advice and engagement services.

Incoming resources for the year totalled £452,049, of which £380,563 were for restricted purposes and £71,486 were for unrestricted purposes. Outgoing resources for the year totalled £402,770, of which £349,409 were attributable to restricted funds and £53,361 were attributable to unrestricted funds. Overall the accounts show a surplus for the year of £49,279. Unrestricted funds at the year-end totalled £194,991 and restricted funds totalled £117,040.

BRENT IRISH ADVISORY SERVICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Reserves policy

The Management Committee is committed to a policy of achieving general reserves equivalent to six months' running costs. BIAS's current designated reserve level is £176,000, which is equivalent to six months running costs. A formal reserves policy is available from BIAS offices as a source of further information.

Principal Funding Sources:

The Emigrant Support Programme (Ireland) provided 34.3% of BIAS funding for 2024-25 period.

Investment powers and policy

The majority of BIAS funds are spent in the short term so there are few funds for longer-term investment. BIAS holds income in a Charities Aid Foundation bank (CAF) account attracting nominal interest. BIAS has invested via CAF and Flagstone a fixed term interest-bearing account.

Plans for future periods

BIAS continues to work hard to secure other funding streams which are due to expire 2025 and 2026 for welfare and housing advice posts. Our core funder contribution remains consistent (ESP) and has increased to allow BIAS to develop new services in Haringey. BIAS has been named the nominated charity for the Mayor of Brent in 2025-26. The biggest challenge is recruiting new experienced staff.

(a) Welfare advice

BIAS plan is to continue to expand 1:1 outreach assessment in clients’ own homes and has developed appropriate and related policies and procedures. BIAS continues to provide advice and telephone support.

(b) Haringey

BIAS has opened new advice and active ageing services in Haringey borough in early 2025 and plans to further develop them.

Structure, governance and management

The charity is a company limited by guarantee, registered in England and Wales (number 02269918) and is a charity registered with the Charity Commission for England and Wales (number 1059801). The Charity's governing document is the Articles of Association, amended by special resolution on 27 September 1996. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. The principal and registered office of the charity is 379-381 High Road, Willesden, London, NW10 2JR.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

C Boland J O'Hara C Moloney (Retired 8 May 2025) D MacCraith (Retired 8 May 2025) T Traynor (Retired 8 May 2025) E O'Kane E Stafford (Appointed 8 May 2025) P Benson (Appointed 8 May 2025) M Liston (Appointed 8 May 2025)

BRENT IRISH ADVISORY SERVICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Recruitment and appointment of trustees and Management Committee

The directors of the company are also charity trustees for the purpose of charity law and under the company's Articles are also designated Members of the Management Committee. Under the requirement of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of twelve months. After this time they must be re-elected at the next Annual General Meeting. The charity has a good mixture of business, community and legal skills represented on the Management Committee. ln an effort to maintain this broad mixture of skills, members of the Board are requested to provide a list of skills and update it on a yearly basis. BIAS has recently updated our constitution to update Charity Commission good practice and will also be looking to recruit new trustees in 2025/26.

Related parties and co-operation with other organisations

BIAS has shared a building with Brent Mencap for over 10 years. BIAS works with a number of statutory and voluntary sector organisations in relation to service delivery.

BIAS is pleased to advise that it signed a new lease in 2022 for five years.

Trustee Induction and Training

The trustee induction pack was completed in 2021 and is provided to new Board members. New committee members will meet both the Chair/Treasurer of the Management Committee and the Director as part of their induction, which will cover:

Organisational structure

Brent Irish Advisory Service has a Management Committee; there is a maximum number of eight Trustees. The Committee meet every twelve weeks and are responsible for the strategic direction and policy of the charity. At present the Management Committee has a variety of professional backgrounds relevant to the work of the charity. The Company Secretary sits on the Committee but has no voting rights. The Director holds regular informal meetings supportive of dayto-day management with the Chair and Treasurer.

The Director is responsible for the day to day running of the service, ensuring that the charity delivers the services specified and that performance targets are met. The Director, ensuring that staff continues to develop their skills in line with current and best practice, carries out operational management and line management.

Key management personnel

BIAS is a small charity and the team consists of a Director, Operations Manager, Advice Manager, Volunteer Manager, Senior Welfare Adviser, Housing Adviser, Welfare Adviser, two p/t Active Ageing Coordinators, p/t Befriending Coordinator and p/t Finance Manager, who are instrumental in key operational areas.

The Director works with the board of trustees of the Charity and is in charge of directing and controlling, running and operating the Charity on a day to day basis. All Trustees give their time freely and do not receive any remuneration in the year.

Pay Policy for Senior Staff

The pay of the Director is reviewed annually and would be reviewed in line with average earnings and the current financial position of the Charity. Any financial decision of the pay of the Director would need to be authorised by the Board of Trustees.

Auditor

In accordance with the company's articles, a resolution proposing that Simpson Wreford LLP be reappointed as auditor of the company will be put at a General Meeting.

BRENT IRISH ADVISORY SERVICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

.............................. Noroe ~~.............................. Bat~~ Eddie O'Kane (Oct 10, 2025 11:25:19 GMT+1) J O'Hara E O'Kane Trustee Trustee 10/10/2025 Date: .............................................

BRENT IRISH ADVISORY SERVICE

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors of Brent Irish Advisory Service for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BRENT IRISH ADVISORY SERVICE

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BRENT IRISH ADVISORY SERVICE

Opinion

We have audited the financial statements of Brent Irish Advisory Service (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

BRENT IRISH ADVISORY SERVICE

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF BRENT IRISH ADVISORY SERVICE

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional skepticism throughout the audit.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

BRENT IRISH ADVISORY SERVICE

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF BRENT IRISH ADVISORY SERVICE

Extent to which the audit was considered capable of detecting irregularities, including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

Audit response to risks identified

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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

BRENT IRISH ADVISORY SERVICE

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF BRENT IRISH ADVISORY SERVICE

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Hollie Price BSc ACA (Senior Statutory Auditor)

For and on behalf of Simpson Wreford LLP, Statutory Auditor Chartered Accountants Wellesley House Duke of Wellington Avenue Royal Arsenal London SE18 6SS 10/10/2025 Date: .........................

BRENT IRISH ADVISORY SERVICE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
17,298
215,054
Charitable activities
4
33,745
165,509
Investments
5
20,443
-
Total income
71,486
380,563
Expenditure on:
Charitable activities
6
53,361
349,409
Total expenditure
53,361
349,409
Net income and movement in
funds
18,125
31,154
Reconciliation of funds:
Fund balances at 1 April 2024
176,866
85,886
Fund balances at 31 March
2025
194,991
117,040		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
232,352
36,191
184,850
199,254
24,827
167,590
20,443
5,817
-
452,049
66,835
352,440
402,770
19,683
311,530
402,770
19,683
311,530
49,279
47,152
40,910
262,752
129,714
44,976
312,031
176,866
85,886		 Total
2024
£
221,041
192,417
5,817
419,275
331,213
331,213
88,062
174,690
262,752

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

BRENT IRISH ADVISORY SERVICE

BALANCE SHEET AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 11 6,589 1,772
Current assets
Debtors 12 16,214 27,973
Investments 13 343,255 237,437
Cash at bank and in hand 101,844 52,150
461,313 317,560
Creditors: amounts falling due within one 14
year (155,871) (56,580)
Net current assets 305,442 260,980
Total assets less current liabilities 312,031 262,752
The funds of the charity
Restricted income funds 17 117,040 85,886
Unrestricted funds 18 194,991 176,866
312,031 262,752
The financial statements were approved by the trustees on .........................
..............................
Noroe		 The financial statements were approved by the trustees on .........................
~~..............................~~
Eddie O'Kane (Oct 10, 2025 11:25:19 GMT+1)
08/10/2025
~~Bat~~
J O'Hara E O'Kane
Trustee Trustee

Company registration number 02269918 (England and Wales)

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Brent Irish Advisory Service is a private company limited by guarantee incorporated in England and Wales. The registered office is 379-381 High Road, Willesden, London, NW10 2JR. Each of the trustees is liable to contribute an amount not exceeding £1 in the event of liquidation.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity has secured funding from the Irish Department of Foreign Affairs and Trade; Emigrant Support Programme for the next financial year. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. There are no material uncertainties about the charity's ability to continue.

1.3 Charitable funds

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

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

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met.

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Donated professional services, goods and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of volunteers is not recognised.

On receipt, donated professional services, goods and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services, goods or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity are apportioned between those activities on the basis of staff costs. Depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

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

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

Fixtures and fittings 3 years straight line Computers 3 years straight line

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

1.7 Impairment of fixed assets

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

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Retirement benefits

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

1.11 Current asset investments

Current asset investments include cash or cash equivalents with a maturity date of less than one year which are held for investment purposes rather than to meet short-term cash commitments as they fall due. They are basic financial assets and are valued at transaction price.

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

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

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

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
17,298
13,738
Grants
-
201,316
17,298
215,054
Grants
Cardinal Lenten Appeal
-
10,500
City Bridge Trust
-
49,200
Irish Youth Foundation
-
-
The Ireland Fund of Great
Britain
-
15,500
The National Lottery
Community Fund: RC
London and South East
Region
-
96,116
Trust for London
-
30,000
Wembley National
Stadium Trust
-
-
Other
-
-
-
201,316		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
31,036
29,451
10,800
201,316
6,740
174,050
232,352
36,191
184,850
10,500
-
21,000
49,200
1,740
48,100
-
5,000
-
15,500
-
7,000
96,116
-
82,150
30,000
-
14,250
-
-
1,300
-
-
250
201,316
6,740
174,050		 Total
2024
£
40,251
180,790
221,041
21,000
49,840
5,000
7,000
82,150
14,250
1,300
250
180,790

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Welfare Advice and Outreach
Performance related grants
-
148,424
Other income
3,836
-
Active Ageing
Performance related grants
-
6,980
Other income
29,909
-
Healthy Irish Elders Project
Performance related grants
-
10,105
33,745
165,509		 Total
Unrestricted
Restricted
funds
funds
as restated
as restated
as
2025
2024
2024
£
£
£
148,424
-
136,500
3,836
3,737
-
6,980
-
6,474
29,909
21,090
-
10,105
-
24,616
199,254
24,827
167,590		 Total
restated
2024
£
136,500
3,737
6,474
21,090
24,616
192,417

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

(Continued)

Performance related grants analysis

Welfare Advice
and Outreach
Active Ageing
Healthy Irish
Elders Project
2025
2025
2025
£
£
£
Government of Ireland: Emigrant Support Programme
148,424
6,980
-
London Borough of Brent
-
-
10,105
148,424
6,980
10,105		 Total
Welfare Advice
and Outreach
Active Ageing
Healthy Irish
Elders Project
2025
2024
2024
2024
£
£
£
£
155,404
136,500
6,474
-
10,105
-
-
24,616
165,509
136,500
6,474
24,616		 Total
2024
£
142,974
24,616
167,590

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 20,443 5,817

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6
Expenditure on charitable activities
Support
Costs
2025
Direct costs
£
Staff costs
115,856
Depreciation and impairment
2,333
Other staff costs
4,069
Premises costs
14,692
Operational costs
10,686
Publicity
-
Active Ageing club costs
-
Welfare and community engagement costs
-
Accountancy and payroll services costs
769
Start up and equipment costs
-
Events and Functions
362
148,767
Share of support and governance costs
Management contribution
(47,985)
Governance
5,529
106,311
Analysis by fund
Unrestricted funds
30,911
Restricted funds
75,400
106,311		 Welfare
Advice
Community
Engagement
Haringey
2025
2025
2025
£
£
£
124,936
65,390
338
-
-
-
9,762
3,640
1,758
-
-
-
-
-
599
-
807
92
-
24,561
782
-
-
-
-
-
-
-
1,318
-
-
14,491
-
134,698
110,207
3,569
17,650
25,480
4,855
-
-
-
152,348
135,687
8,424
-
22,450
-
152,348
113,237
8,424
152,348
135,687
8,424		 Total
Support
Costs
2025
2024
£
£
306,520
20,146
2,333
2,039
19,229
3,675
14,692
-
11,285
-
899
1,003
25,343
-
-
-
769
688
1,318
-
14,853
2,779
397,241
30,330
-
(37,228)
5,529
8,284
402,770
1,386
53,361
1,386
349,409
-
402,770
1,386		 Welfare
Advice
Community
Engagement
2024
2024
£
£
165,201
60,791
-
-
4,094
2,437
14,753
7,377
4,921
2,461
-
790
-
12,936
1,004
-
-
-
-
2,473
-
13,361
189,973
102,626
16,995
20,233
-
-
206,968
122,859
-
18,297
206,968
104,562
206,968
122,859		 Total
2024
£
246,138
2,039
10,206
22,130
7,382
1,793
12,936
1,004
688
2,473
16,140
322,929
-
8,284
331,213
19,683
311,530
331,213

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 4,800 4,800
Depreciation of owned tangible fixed assets 2,333 2,039

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
11 9
Employment costs 2025 2024
£ £
Wages and salaries 281,845 226,713
Social security costs 20,787 16,157
Other pension costs 3,888 3,268
306,520 246,138

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025 2024
£ £
Aggregate compensation 59,242 55,281

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11
Tangible fixed assets
Fixtures and
fittings
£
Cost
At 1 April 2024
-
Additions
3,052
At 31 March 2025
3,052
Depreciation and impairment
Depreciation charged in the year
610
At 31 March 2025
610
Carrying amount
At 31 March 2025
2,442
At 31 March 2024
-
12
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
13
Current asset investments
Cash equivalents on deposit
14
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
15
Trade creditors
Accruals		 Computers
£
1,772
4,098
5,870
1,723
1,723
4,147
1,772
2025
£
1,400
415
14,399
16,214
2025
£
343,255
2025
£
-
141,524
3,467
10,880
155,871		 Total
£
1,772
7,150
8,922
2,333
2,333
6,589
1,772
2024
£
486
1,411
26,076
27,973
2024
£
237,437
2024
£
888
38,786
5,518
11,388
56,580

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2025		 2025
£
141,524
2025
£
141,524
38,786
(36,786)
139,524
141,524		 2024
£
38,786
2024
£
38,786
55,585
(53,585)
36,786
38,786

Total deferred income in relation to 25/26 amounts to £141,524.

£139,524 relates to a performance related grant from the Emigrant Support Programme for the period 1 April 2025 - 30 June 2025.

Deferred income brought forward of £36,786 was released to the Statement of Financial Activities during the year.

Deferred income of £2,000 was brought forward and carried forward, as specified by the funder.

16 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 3,888 3,268

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024 Incoming Resources At 31 March
resources expended 2025
£ £ £ £
Welfare Advice and Outreach - 147,500 (140,000) 7,500
Volunteering Project 36,054 76,150 (71,823) 40,381
Active Ageing 5,077 20,830 (23,421) 2,486
Emerald Hearts Advice - 10,500 (10,500) -
Welfare Advice and Engagement Services
(Haringey) - 28,390 (8,424) 19,966
Poverty & Welfare 35,119 49,200 (44,830) 39,489
Central costs 7,250 - (7,250) -
Housing Advice 2,386 30,000 (25,168) 7,218
Events - 7,888 (7,888) -
Healthy Irish Elders Project - 10,105 (10,105) -
85,886 380,563 (349,409) 117,040
Previous year: At 1 April 2023 Incoming Resources At 31 March
resources expended 2024
£ £ £ £
Welfare Advice and Outreach 1,570 136,500 (138,070) -
Volunteering Project - 82,150 (46,096) 36,054
Active Ageing - 35,190 (30,113) 5,077
Emerald Hearts Advice - 21,000 (21,000) -
Poverty & Welfare 31,531 48,100 (44,512) 35,119
Central costs - 7,250 - 7,250
Housing Advice 11,875 14,250 (23,739) 2,386
Elders Christmas - 8,000 (8,000) -
44,976 352,440 (311,530) 85,886

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Restricted funds

(Continued)

Purposes of restricted funds

Welfare Advice and Outreach

ESP (Emigrant Support Programme) funded project delivering welfare advice and support to the Irish community both at our drop-in service in Willesden and through one to one outreach to vulnerable people in their homes.

Welfare advice and engagement services (Haringey)

The Emigrant Support Programme Ireland has provided additional funding for BIAS to re-establish new Irish services in Haringey through the provision of welfare advice and engagement services.

Volunteer project

National Lottery funded project delivering volunteer services to the Irish community which include telephone befriending, be a friend, club volunteers and supporting BIAS with administration duties.

Emerald Hearts Advice

Cardinals 3 year funded part time advice project supporting the catholic community with welfare advice and support to make informed decisions.

Healthy Irish Elders Project (Active Ageing)

2 year funded NCIL LB Brent funded which supports our Dollis Hill weekly club and BIAS has delivered social prescribing and health events.

Poverty & Welfare Worker

City Bridge 5 year funded project delivering welfare advice and outreach support to the Irish community.

Housing Advice

This crucial housing project has been funded part time by Trust for London for 3 years to help support and deal with the housing crisis in London. The housing advice post has made a real impact dealing with homelessness, disrepair, maintaining and securing other appropriate accommodation. With austerity and levels of debt increasing more people are turning to us and funding of this project is critical to maintain the health and well-being of the Irish community.

18 Unrestricted funds

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

At 1 April 2024 Incoming Resources Transfers At 31 March
resources expended 2025
£ £ £ £ £
Designated Funds 60,000 - - 116,000 176,000
General funds 116,866 71,486 (53,361) (116,000) 18,991
176,866 71,486 (53,361) - 194,991

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Unrestricted funds

Unrestricted funds (Continued)
Previous year: At 1 April 2023 Incoming Resources Transfers At 31 March
resources expended 2024
£ £ £ £ £
Designated Funds 60,000 - - - 60,000
General funds 69,714 66,835 (19,683) - 116,866
129,714 66,835 (19,683) - 176,866

Designated Funds

The charity designated £60,000 in the year ending 31 March 2022 towards an Operations Manager post. The Trustees redesignated these funds in the year ending 31 March 2025, they will now be used towards the future running costs of the charity. The Trustees designated a further £116,000 during the year towards the future running costs of the charity to increase the total to £176,000, which is equivalent to six months running costs. The purpose of this fund is to ensure financial stability.

19 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
6,589
-
Current assets/(liabilities)
188,402
117,040
194,991
117,040
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
1,772
-
Current assets/(liabilities)
175,094
85,886
176,866
85,886		 Total
2025
£
6,589
305,442
312,031
Total
2024
£
1,772
260,980
262,752

20 Financial commitments, guarantees and contingent liabilities

At the reporting end date the charity had outstanding commitments for future licence payments payments under the licence agreement with Brent Mencap Limited. The outstanding commitment at the year end was £36,942 (2024 £51,242), of which £14,300 was due within one year (2024 £14,300) and £22,642 (2024 £36,942) was due between two to five years.

21 Related party transactions

(Continued)

BRENT IRISH ADVISORY SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

21 Related party transactions

Trustees

During the year one trustee was reimbursed a total of £153 for travel expenses.

M McGing

M McGing is the Director and was reimbursed £10,474 for expenses paid on behalf of the charity. These expenses relate to the annual BIAS Christmas event for members and the BIAS AGM.

22 Non-audit services provided by auditor

In common with many other entities of our size and nature we use our auditors to assist with the preparation of the financial statements.