## **BIRMINGHAM IRISH ASSOCIATION** ## **FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 MARCH 2022** **Company Number: 3628076** **Charity Number: 1072258** **Prime Chartered Accountants and Registered Auditors Corner Oak 1 Homer Road Solihull West Midlands B91 3QG** Page 1 **BIRMINGHAM IRISH ASSOCIATION** ## **TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2022 (INCORPORATING THE DIRECTORS REPORT)** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of 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). ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Directors (Trustees):** P Reihill (Chair) P O’Neill (Treasurer) J Smith ( Vice Chair) T Lynk Fr E Corduff C Gilliver C Brogan The Trustees have delegated day to day responsibilities to Maurice Malone, the Chief Executive Officer **Chief Executive:** Maurice Malone **Charity Number** : 1072258 **Company Number:** 3628076 (England and Wales) **Registered Office and Principal Address:** St. Anne’s Parish Centre 45 Alcester Street Deritend Birmingham B12 0PH **Auditors:** Prime Chartered Accountants and Registered Auditors Corner Oak 1 Homer Road Solihull West Midlands B91 3QG **Bankers :** Allied Irish Bank plc 2nd Floor, 63 Temple Row, Birmingham B2 5LS **Solicitors:** Gateley PLC 111 Edmund Street Birmingham B3 2HJ Page 2 **BIRMINGHAM IRISH ASSOCIATION** ## **TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2022 (INCORPORATING THE DIRECTORS REPORT) (continued)** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing Document:** The organisation is a charitable company limited by guarantee, incorporated on 8[th] September 1998. It was registered as a charity on 3[rd] November 1998. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. The company changed its name, following its members’ approval by special resolution at the AGM on 22[nd] September 2014, from Birmingham Irish Association to Birmingham Irish Association. ## **Recruitment and of Appointment of new Trustees:** The directors of the company are also charity trustees for the purpose of charity law and are appointed according to the rules detailed in the Memorandum and Articles of Association. Trustees serve for a three year period after which they must stand for reelection at the next Annual General Meeting. The Organisation has a list of members from which directors are selected. The Trustees may also from time to time co-opt new members, with relevant skills, onto the board. This is conditional upon them becoming members of the charity once elected. New trustees undergo an induction process, are invited to visit projects and receive a comprehensive induction pack. ## **Organisation of the Charity:** Trustees agree policy and strategy issues and delegate the day to day management of BIA’s operation to the Chief Executive Officer who is also supported by a team of appropriately qualified people. Birmingham Irish Association’s team consists of 11 full time staff, 7 part time staff and 45 volunteers. ## **Public Benefit:** We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. ## **Decision Making:** The Board of Trustees meets every two months to make decisions, informed by presentation and discussions with the Chief Executive. The matters reserved for board decision include the approval of the budget and the annual report and accounts, development and endorsement of the business plan, significant capital expenditure and the charity's policies and procedures. The Board is also responsible for long term financial and strategic planning and for the governance of the charity. The Management team takes operational decisions and formulates funding bids. The Board delegates operational responsibility to the Chief Executive. The Chief Executive is responsible for ensuring that the charity delivers a service in accordance with the objects and mission statement, that key performance indicators are met and for balancing the effective management of resources with creative development that keeps the interests of service users at its heart. The Chair and Chief Executive meet on a regular basis to maintain information flow and the management team meets fortnightly to ensure strategic relevance and operational effectiveness and to provide consultative structures within the organisation. Birmingham Irish Association has policies and procedures in place that describe key financial responsibilities and the agreed areas of delegation from board to senior management. The Treasurer takes responsibility for overseeing account reconciliation and reports directly to the Board on the management accounts and budgetary matters. Page 3 ## **BIRMINGHAM IRISH ASSOCIATION** ## **TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2022 (INCORPORATING THE DIRECTORS REPORT) (continued)** ## **STRUCTURE GOVERNANCE AND MANAGEMENT (continued)** ## **Risk Management:** The Trustees have conducted a review of the major risks to which the charity is exposed, and has established a risk register updated annually. Where appropriate, systems and procedures have been established to mitigate the risks the charity faces. Internal control risks are mitigated by the implementation of procedures for authorisation of all transactions and projects, and procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the service. The continuing implementation of quality standards ensures a consistent quality of delivery. Procedures are reviewed annually to ensure that they continue to meet statutory and service requirements. ## **Related Parties:** Details of transactions with related parties are given in note 17 to these financial statements. ## **OBJECTIVES AND ACTIVITIES** ## **Objects of the Charity:** The objects for which the company is established are the relief of those in need by reason of youth, age, ill health, disability, financial hardship, the advancement of education and training in particular but not exclusively by promoting community and cultural development, the advancement of citizenship and to provide facilities in the interest of social welfare for recreation and other leisure time occupation among the inhabitants of Birmingham and surrounding areas (hereinafter called the area of benefit) including but not limited to those of Irish origin or descent without distinction of sex, sexual orientation, race, age, disability or of political, religious or other opinions’. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. ## **Mission Statement:** Birmingham Irish Association aims to enhance the lives of people with Irish heritage by providing quality advice and support services that meet the welfare and cultural needs of the Irish Community in Birmingham. Our aspiration is to be the service of choice for all Irish people (with primary or combined Irish heritage) seeking advice, support and information. ## **Our Services:** Through our organisational values Accessibility, Commitment, Ethics and Partnerships we benefit the Irish Community by providing a fit for purpose organisation that has adapted to the changing needs of the Diaspora. We recognise the strength of the community and through the front line support services we provide we can encourage community involvement and provide much needed Welfare and Cultural services to our clients many of whom are vulnerable and isolated. We have adapted to the changing demographic of the community and can now deliver services locally. We make a difference in people’s lives by providing a wide range of welfare, information, advice and support services. We predominantly deliver to 1st and 2nd generation Irish elders but also to the wider community and new immigrants. Our current programme delivers support with social isolation, physical and mental health issues, poverty, housing, alcohol and substance misuse, family support and more general issues such as Irish passports and pensions. We run a central elders day centre Page 4 and 12 community sites delivering activities. Our heritage work including art based and literary projects ensures that Irish culture and heritage in Birmingham continues to thrive and develop. Our plans for the forthcoming years include assisting young people who may be living with relatives dealing with dementia and other mental health issues, expanding the Family Support project, doubling the current level of Volunteers working with us and increasing the number of locally based activity centres to deliver services to the marginalised. We also aim to adapt our service portfolio to deal with new immigrants and those from the travelling community. We provide a holistic approach to achieve its mission statement through the provision of a tiered service model. Page 5 **BIRMINGHAM IRISH ASSOCIATION** ## **TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2022 (INCORPORATING THE DIRECTORS REPORT) (continued)** ## **OBJECTIVES AND ACTIVITIES (continued)** ## **Our Services:** We offer three levels of support to all clients contacting the service direct or through a referral pathway from a partner organisation. The level of support is determined at the Triage stage and, upon completion, a level of support as detailed below is offered. Level 1: Information Level 2: Brief Intervention (Single Advice Interventions) Level 3: Enablement (Extended Interventions) Services are provided from our central offices in Digbeth, from our twelve city-wide community settings or the client’s home when appropriate **.** ## **Chair’s Report** Last year's report referenced the new emerging virus Covid 19 and little did we imagine that it would come to dominate all of our lives in ways that we now almost take for granted having lived with the pandemic for all of the last year. It is remarkable to think back over the past 12 months and consider the scale and scope of the changes and our adaptability to them. The notion that necessity is the mother of invention came alive on a daily basis this past year as creativity, imagination and pragmatism came together to ensure that those in need continued to receive vital services. The pandemic laid bare truths often obscured in learned journals of the very real inequalities within our society and the disproportionate and often critical impact on the socially and economically disadvantaged. The response from the Birmingham Irish society to these challenges has been both immense and inspirational. It is no exaggeration to say that these interventions saved and continue to save lives. Acting as the fulcrum for a variety of other organisations ranging from our heroic GAA local clubs to cultural organisations the mountain of food that came through and was dispatched from St Anne's on a weekly basis helped no end to bring some balance to the scales. The resilience and fortitude of our staff and volunteer's remains an inspiration and they continue to demonstrate infectious good humour often in the mouth of appalling adversity. The arrival of the vaccine and the pictures beamed around the world of Margaret Keenan (An Enniskillen woman) as the first recipient was a heart-warming global beacon. We are delighted that the take up of the vaccine amongst our community has been excellent and its salutary effects are impacting on the virus's lethal scourge. But all suggestions are that we are in this for the long haul and Covid-19 or one of its myriad maverick manifestations will be around for some considerable time yet. We were particularly taken aback that a local family in Coventry were denied an inscription in Irish on their Mother's gravestone. The Birmingham Irish Association were proud to have actively supported the family of Margaret Keane who won a landmark appeal to have “ _Inár gcroí go Deo_ ” (“In Our Heart Forever”) in Irish-only on her gravestone in Coventry. Trustee of the Birmingham Irish Association, and Solicitor, Caroline Brogan, acted for the family with high profile barristers, Caoilfhionn Gallagher QC and Mary-Rachel McCabe. The legal team all acted on a free of charge basis. Page 6 ## **BIRMINGHAM IRISH ASSOCIATION** ## **TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022 (INCORPORATING THE DIRECTORS REPORT) (continued)** ## **Chair’s Report (Continued)** The family could never have envisaged that their application for a loving memorial would reach the most senior court in the Ecclesiastical system. There are other gravestones in the same churchyard in Welsh, Latin and Hebrew, without translation. There is even a gravestone with “In our Hearts Forever” in Welsh only. However, the Chancellor of the Diocese of Coventry, Stephen Eyre QC, on his own volition, refused the Irish inscription without an English translation and said _“Given the passions & feelings connected with the use of Irish Gaelic there is a sad risk that the phrase could be regarded as some form of slogan or that it’s inclusion without translation would of itself be seen as a political statement” and he said “It would be unintelligible to all but a small minority of readers” in “English speaking Coventry”._ The family went through a long legal challenge to overturn the Chancellor’s Judgment and were successful at the one-day appeal hearing before three senior judges in St Mary-le-Bow, London, in February 2021. The written judgment was handed down in June 2021. The Arches Court of Canterbury confirmed that the decision of the Chancellor not to permit the family’s inscription in Irish-only was unreasonable under the common law, and in breach of the family’s right not to be discriminated against under the Human Rights Act and Article 14 of the European Convention on Human Rights. We are deeply indebted to the Irish government whose year on year recognition of our work in the form of the Emigrant Support Programme allows us to carry on our vital work. Other funders deserve special mention, Birmingham City Council, Birmingham and Cross City CCG, Irish Youth Foundation, Big Lottery Community Fund, Heart of England Foundation, Charities Aid Foundation, CCLORS, Clothmakers Foundation, Lloyds Bank Foundation Awards for All, Children in Need and of course those members of the Business and Irish community who continue to support us. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** This year, as intended we continued to run all the projects and activities that we ran in previous years as well as expanding into new areas. The projects that are up and running for public benefit and delivering our mission statement are: - Family Support - Providing support to young children and their families with issues such as bullying, self- esteem, lack of confidence, isolation, welfare, debt, housing issues and family relationships. - Social Inclusion - Providing an opportunity for clients to take part in stimulating activities, social interaction, and access to advice and personal support aimed at alleviating loneliness, social isolation and depression and dementia care. - Primary Care - Supporting older adults who may be suffering from physical and mental health problems and are having difficulty in engaging with statutory services with the aim of improving their quality of life and personal wellbeing. - Volunteer Project - A vital service for the organisation complementing the staff team and welcoming clients through the front reception, cooking up a hot meal or teaching people how to surf the net!!! - Culture and Heritage - Promoting Irish culture and heritage in Birmingham and developing activities that enhance Irish identity and a vibrant active community. Page 7 - Information and Advice Project - A service aimed at providing help on a wide range of issues from applying for Irish passports, seeking accommodation, booking flights, tracing family members to advice with debt and Welfare benefits. ## **BIRMINGHAM IRISH ASSOCIATION** ## **TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022 (INCORPORATING THE DIRECTORS REPORT) (continued) ACHIEVEMENT AND PERFORMANCE (continued) Performance Profile for the year 2019-2020** Through the projects we have delivered the following outcomes: - Almost 6,000 phone calls received - Over 1500 virtual attendances at our drop in centre and activity clubs - 9,000 Food parcels distributed - Nearly 400 families and young children supported through the Family Support Project - Approaching 300 people addressed their health needs through the Primary Care Project - Over 2000 clients accessed advice and support services through front office team - 5,500 Hot Meals delivered - 400 clients received support with Debt and Welfare benefit related issues - We had over 1,000 virtual visitors to the office looking for help with passport applications or visiting the shop - Over 2,000 welfare phone calls took place ## **FINANCIAL REVIEW** ## **Results for the Year** The year to 31 March 2022 saw the result of our careful approach to dealing with the challenges put to us in the present funding climate. We are pleased to report that we have been able to make a surplus of £ (2021: £348,016). During the year under review, the Charity's total incoming resources amounted to £ (2021: £1,040,386) with £ (2021: £82,349) of that from voluntary income from our generous donors and £ (2021: £936,281) from grants and contracts from our funders. Outgoing resources were £692,370 (2021: £692,370) with the bulk of that increase coming from costs relating to the Covid-19 pandemic. The Statement of Financial Activities on page 13 summarises the incoming resources and main areas of expenditure. The Balance Sheet on page 14 shows the Charity’s assets and liabilities at 31 March 2022. ## **Principal Funding Sources** Birmingham Irish Associations principal funding sources for the year are as follows: - Irish Government Department of Foreign Affairs and Trade Emigrant Support Programme - Birmingham City Council (Adults and Communities) - Birmingham Cross City CCG - Birmingham South Central CCG - Sandwell and West Birmingham CCG - Ireland Fund of Great Britain - Birmingham Secondary Schools Family Support Project - The Irish Youth Foundation - The National Lottery Community Fund Page 8 - Awards For All - Children In Need - Charities Aid Foundation - Lloyds Bank Foundation - Heart of England Community Foundation - Clothworkers Foundation - Covid-19 Community-Led Organisations Recovery Scheme (CCLORS) ## **Investment Policy** Apart from retaining a prudent amount in reserves each year most of the charity's funds are spent in the short term so there are few funds for long term investment. Page 9 ## **BIRMINGHAM IRISH ASSOCIATION** ## **TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2022 (INCORPORATING THE DIRECTORS REPORT) (continued)** ## **Reserves Policy** The Trustees have examined the charity's requirements for reserves in light of the main risks to the organisation and have established a policy where the unrestricted funds not committed or invested in tangible fixed assets held by the charity should aim to be equivalent to nine months' expenditure. The Board estimates this figure to be approximately £ at 31 March 2022 (£375,000 at 31 March 2021). This policy is reviewed every year by the Board. ## **PLANS FOR FUTURE PERIODS** Birmingham Irish Association will strengthen its role as a specialist support provider that delivers culturally competent services to those with an Irish primary or mixed heritage. This will be achieved by meeting the targets implicit to the following strategic objectives that are grouped with the **5 key strategic aims of the organisation** . ## **To provide service user centred support services** The provision of an enhanced menu of advice, information and support services for our target user groups that will enable individuals to achieve greater independence, improve the overall quality of their lives and utilise the community for the benefit of others. The engagement with the wider community, including second and subsequent Irish generations, to ensure that service realignment and development meets the needs of the widest constituent group. Through research, bench marking and best practice methodology we will broaden the range and accessibility of our services. To establish services within the community aimed at tackling mental health issues, specifically in relation to depression, loneliness and dementia. To develop a range of community based resources including a Dementia Café incorporating a telephone help and advice line and support to friends and families of those suffering with Dementia. To further develop the family support project and make it available to the wider community. ## **To build an effective and sustainable organisation** Recognising that our success is dependent on a highly motivated and effective staff team, offering opportunities for professional and personal development will be integral to its development planning. The development and implementation of a marketing strategy to raise the profile of Birmingham Irish Association, establishing the agency as a leading provider of support services in Birmingham and the region. The ongoing development of performance, management and quality assurance systems in order to evidence effectiveness and to build on the existing Quality Mark. Service user involvement will be strengthened to ensure that users of the service have active participation within the organisation. Financial management will continue to be strengthened by reviewing and implementing management systems, ensuring that we meet our financial responsibilities as determined by the Charities Commission and commissioning agents. The broadening of our supporter, membership and stakeholder base. Page 10 To diversify funding and move away from the reliance on statutory funding. To maintain, promote and develop an ongoing volunteer team that supports the organisation in its service delivery and further strengthens the community recognising its worth. ## **BIRMINGHAM IRISH ASSOCIATION** ## **TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2022 (INCORPORATING THE DIRECTORS REPORT) (continued)** ## **PLANS FOR FUTURE PERIODS (continued)** ## **To work collaboratively with others to meet the needs of those we serve** The maintenance of existing and the development of new partnerships for the benefit of Birmingham Irish Association’s constituent groups. The investigation of the opportunities of increased collaborative working with likeminded organisations both locally and nationally. Developing Partnerships or collaborative working to respond to the changing landscape of health and social care. ## **To ensure the charity has sufficient funding in place for those we serve** To enhance the existing vision of the organisation to achieve a robust and sustainable fundraising strategy. To ensure the Fundraising and Development Officer has appropriate support and guidance to make the best return on investment possible. To work alongside other similar organisations to maximise funding potential. To maximise the number of income opportunities to help sustain the charity and increase levels of unrestricted income. To create compelling ‘case studies’ to promote the work of the charity to encourage regular giving and create a positive outlook. ## **To provide a wide range of cultural, community, sport and heritage projects, which foster a vibrant sense of Irish community and identity.** To develop heritage and community activities that promote Ireland’s identity and maintain a vibrant Irish community. To celebrate, maintain and strengthen the links between community groups in the city and further afield. To support affiliate groups with advertising, workshops, publicity, promotion, events and funding opportunities. To develop relationships with the press and media to actively promote Birmingham Irish Association. To utilise fully the power of social media to inform, celebrate and increase the profile of the organisation and the wider Irish community. Key Targets and Objectives 2021-2022 Raise the profile of Irish Culture, Sport and Heritage in Birmingham and the wider Page 11 area Continue to raise awareness of BIA and the needs of the Irish Community in Birmingham Further enhance the memory awareness service and created dementia services for the traveller community Continue to provide quality services in a tough financial environment Develop partnership working with other like-minded organisations in the West Midlands Increase younger persons services including mental health support and dementia awareness Provide a stable platform to recover post Covid and re profile certain delivery options Engage with local Irish sports clubs including GAA Page 12 ## **BIRMINGHAM IRISH ASSOCIATION** ## **TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2022 (INCORPORATING THE DIRECTORS REPORT) (continued)** ## **STATEMENT OF DIRECTORS’ RESPONSIBILITIES** The Trustees, who are also directors of Birmingham Irish Association for the purposes of company law, are responsible for preparing the Trustees’ Annual 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 period which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:- - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP 2019 (FRS 102); - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS** So far as the Trustees are aware:- - there is no relevant audit information of which the company’s auditor is unaware; - the Trustees have taken all the steps that they ought to have taken in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities FRS 102 and in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. ## **AUDITORS** The auditors, Prime, will be proposed for re-appointment at the forthcoming Annual General Meeting. Registered Office: St. Anne’s Parish Centre Alcester Street Deritend Birmingham B12 0PH Signed by order of the Trustees: ………………………………………………………………. P Reihill - Trustee Page 13 Approved by the Trustees on BIRMINGHAM IRISH ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Company Number: 3628076 Charity Number: 1072258 Prime Chartered Accountants and Registered Auditors Corner Oak l Homer Road Solihllll West Midlands B913QG Page BIRMINGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2022 (INCORPORA71NG THE DIRECTORS REPORT) The trumees who area150 director5 of th¢ rhariry for thc purw)sts of the Cornpanies Acr 2(X>6. present dKir report with the flnancial Slate￿￿n[S of the eharttv for tht year Cndcd 31 March 2022. The tyullce5 have adopied the PTovisions of Accounring and Rep)rting by Chariikes." s￿eMent of Recotn￿￿nded Practice iipplicable lo charities PTepaTing %heiT aweunts in a¢cordance with the Fin8ncia] Rewtsng Standxrd appltcable in the UK and Republit of Ireland IFRS 102). REFERENCE AND ADMINISTRATIVE INFORMATION Directors ITrustees): P Reihill (Chairl P O'Ncill (Treaswerl J Smith I Vice Chairl T Lynk Fr E Corduff C Gilliver C Brogan M O'Btitn14)tKJin*d Jan-22) The Trustees have delega￿d day to day resporLshbiliries io Maurice MaloDe. th¢ Cbief Exe¢utive Offiter CbiefExecutive: Maurice Maionc Charity Number.. Cornpafjy Number. 36?8076 {EngIaE￿ and WalGs1 Regi5tertd Office andPrincipal Addrtss: Si. Anne'5 Patish CeT 45 Altester Stre Detitertd Binningharn BI?OPH Allditors: PrIN￿ Cha[￿r￿ Ac¢ountsnts and Regis*ted Audiiors Corn¢T Oak l Homu Road Solihull Wem Midlands B91 3QG Bankers: MelTO Bank PIC One Southajnpion Row LA)ndon WCIB SHA È>olicttors: Ga*ley Pl¢ 111 &lmLLtMI Street Birmingham B.3 2HJ Page BIRMIN'GHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2022 (INCORPORATING THE DIRECTORS REPORT) (continued) STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Ik*urnert: The organisation i5 4 Charitable company limiied by guardniee. incorry)rdred on V Sew¢mber 1998. It was registered as dthaTityon 3 Novem￿r 1998. The cotnpanywa5 eMdblishcd under a Mernorandum of Assockaiion whtch established the objects and p)wer5 of charitable company aNi i5 goverjxd by lis Artiele5 of Associaiion. Thc cornpany ehanged Its name. followiDg lis members. approval by special resoluiioR ai ihc AGM on _ Sepiember 2014, fTOrn Birmingham Irish AsKKiaiioTt Tts Binningham tn.sh Association. Recruitnjent and of Ap￿IntMent of new Tnthees: The direciors of the ¢ompany also ¢han"ry trus*# for the of charÈry law and are app¥)inted a¢¢ordin io the rule5 d¢¢ailed In the Memorarnlllm and Article5 tsf Aswiaiion. TnES￿e$ serye for ¥ three ycar Peri￿1 after which they mu$1 &¢and for re-¢l¢¢iion at the rtx( Annual Crtnerat Me¢ting. The Organisauon has a li￿ of rnembcrs from whi¢h direaorx arc selec￿. Tr Trnsiees may also from iimc io lime c04>Pt new memtrtrs. with relevani skills, onto the FM)ard. This is condittotlal upon thcm betonun8 n*mbe olthe chaniy once cknt¢d. ,¥ew trustres an iT￿￿C[lOn Prr￿¢S$. azE invi*d to visit projects and receive a comprehensive inducrioD pack. OrgaDi4tioD of the Clwiity: Tru5tee$ 2gree policy and Sfdtegy i5suts and dciegaic thc day to day Ma￿a￿tst of BIA'S oFrauon io the Chief Executive Oflicer who is also supported by a team of approprialely qlla]ifxed people. Bimiingham Irish As51Kiation s team COLSi5L8 of l? fvll time sraff. 9 pan stsff and 47 volunteers. Public Benefrt: We have referred to theguidancecootsined in the ClJaTity Commission's general ¥uidarKe onpubltc ￿nefit when rewiewing our aim aNI objectives and tn planThin8 our furure aciivities. In particular. the (rus￿5 constder how planned acijviiies whll (ontribuEe EO the aims arwj objcfflive5 they have seL Decision Makn8: The Board of fru51ees meets every iwo months to I￿ake decisions. infon)￿d by presentatioth aihd discussions with the Chief Execullve. The m•ws reserved for board decision include the approvat of the budgei and the annual repon ar￿ accounts. (kveloptneDT and of the bustn¢55 plan. stgthifieani e¥iiai expenditilFe and the chaniy's p)licie5 a￿th prKcdures. The Board is a]so resrK)nsible for long terni financia] and 5rraregic pl8nning and foT the governance of The chariry. The Managemeni ieam lakes operationat decisions and forniulaies fundjng bids. The Board delega￿ 0￿¥￿111)[￿ wnsibilily lo the Chief Execuiive. The Chief Executive is re5￿>￿51b1e for tnsuring thai the clwkiy delivcT5 a 5crvi¢c in accoTdancc the objeets and mission ststrmcni. thai key performance indicaiors are mci aThJ for balancing the effecitve D)aaag¢men¢ of Tesourtes with crcaiive developmeni thai keeps the interests of Service users ai its heart. llje ChaÈt and Ckn'efExecutive mee¢ on a regular basis 10 ]nainiain infornuiion flow and thc managenKnl learn mcets fonnighily io ensure su￿¢gi¢ relevance and operdlional effectiveness aNJ to provide Consult￿L¥C StruCn￿eS within the organisJiion. Birmingham Irish A5$0ciaiion has policies and pr￿edureS in place thai describe key financial rc5POn5ibililies atxl the agre¢d areas of delegaiion from board to senioi managewKni. The T￿lSurer take5 resp)nsibilÈly for oversceing a¢¢ount recon¢iliiilion and reP¢￿ts d]r￿llY to the Board on the managen*ni account5 and bLhdgetsry maller5. BIRMINGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 Marth 2022 IINCORPORATtNG THE DIRECTORS REPORT) (continued) STRUCTURE GOSTRNANCE AND MANAGEMENT Iconlinved) Risk ManAg¢mÈDt: The Tru51ees have conducted a review of the major risks ￿ which the chan.ry is exposed. and has establish&J a risk iegi5rer updated annually. Whcrc appropriate. systems and prw¢durcs have been esiabliEh¢d to miligdie the risks the charity fxts. Intcrnal control risks arc m¥iigaLed by th¢ implemeniaiiort of procedures for authorisaiion of all ¢ransaciions and Projects. and prnKedwrs are in plxe LO ensure conwliaKe wilh health aT¥J safeLy of siaff. vo5unt¢eTS. clients vÈsiior5 10 tk 5ttviee. The continuing implcmcnialion of quality Sts]Jdards cnsure5 consisteni quaiiiy of dcbvcry. PrrKedures atE rrview¢d annually io ensurt thal they conitnue io Me￿ sthiutory and service requiren￿nts. Related P*rties: Details of ttstlsactions with related parties art given in w 17 10 financial 5tstrmenrs. OBJECTIV&S AND ACTIVITIFS Objects of the Charity: The objecis for which the company is esiablished are the relief of ihose irt ￿ed by reason of youth. age. ill health. di5abilsty. finan£ia] hardship. the ￿1vanCemen1 of edlleation attd trainirtg in particular bui n(A exclusively by prornoLing ¢ommuniiy atHI culiural developw*ni. tht adVarKe￿nI of ciiizenship atml io providc fa¢ilLtie$ bn the knicrcsl of social welfate for recreation and other leisure iirne occupation anwig the inhabiwiLS of Birmingham and S￿￿Ounding #reas Ihern"nafter called arta of btntfiil in¢luding but not liruited 10 of Irish origitl or dc.%ttnl *Trthoui disiinciion of sex. ￿ll41 or1¢nwio￿ rxe. ag< dtyabiliLy or of p)litical. religious or othcr Dpinions.. We have rtferred to the gusdance CODiaSntd in the Ch¥JityCommission'5 gertAI guidance on pubhc ￿nefit whcn reviewÈng our aim aTrJ objttiivc5 and in p]anning fvLure athivities. In p8tucu]ar, the trusiet5 consider IM)w pianncd aciiviiye5 will tolltribute to the ainL% atMI obJedi¥es they have seL Mi55ion StstemeDL. Birmin8ham Irish A$S￿lation ainLS io enhaKe thB lives of people with trish herirage by providing qtjality advice and supp)n services that mttt the welfare aNI cultwal ￿edS of the Irish Community in Bitmingham. Our aspiration is to be Ihe service of choicc for all Irish (with primaryor¢ombined Irish IKr]￿se) seeking vi¢e. 5UPPDrt and infOrm￿lon. Our Servic&. Through our or8anisational valuc5 Ac¢essibilily. CommitnXllL Ethics and PaTuJerships we benefji the Irish CommunIly by prov5ding a fit for ptJfEK>S¢ organiwion has adwed to the chan8it)g needs of the Dia5pord. Wc Tecognise the strength of the community and throu8h the fronE lÈr* SUP[￿ services we provide we catl encourage community involvem¢nt and provide much nethled Welfare #nd Culn]rdl services its out cli¢]Jls many of whorn are vulnenbie and isolaled. We ha￿ adayed 10 the chan8in8 denu)8raphic of tr ￿n￿￿u￿1￿ and can now delÉvcr 5eTvi¢e$ l(rally. We D￿k¢ a differeoce in people's li￿$ by pwvidÉng a wid¢ rang¢ of wdfaTe. tnfornUti0￿ advice and Sup￿)rt service5. We predominantly deliver ￿ I. atKE ?rd generaiton Irish elders bui also to the wider¢ommunily and irnfftigTaThts. Our currcni prngrarntr* deliver5 SUPtx)rt wfftth social Asolauon. physAcal aNI men￿1 hea]th Lssue5. poverty. hou$iDg. aicok>l and substawe misuse. family suppon and nK)re seneral Lssues surh as Irish pa55pons d pensions. We run a centra] eldeFS day ¢entre aTbl 12 commuTriiy sites delivering activities. Our herirage work inrluding art b￿d and liierdry projects eN5wes thai ￿]Sh culn]re ¥nd heritage in Bimiingham continues io thrive anddevelop. Our plansfor the forthcoming year5 ioclude assisiiDg young ￿0p1¢ WI￿ may be living with relative dealing wilh dementia and other menial ￿alth issues. expanding the Family Supp)n projeci, doubling the fUTreni Icvcl of Volunteers w0￿)ng with us and increasing numberof I(￿1￿Y bascd xiiviiy centres iodeliver servRces to margu￿￿"S¢d. We a150 aim to 3dw our service pxrfolio ￿ deal with Dew immigrants and those from avelling communiiy. We provide a holi5uc 2pproach io a¢bicve ILS Sts￿ment through the provision of a uertd service nK¥Jel. Page BIRMINGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2022 ILNCORPORATING THE DIRECTORS REPORTI (continued) OBJEcfivEs AND AcTNITI￿ l¢ontinuedl Our Serriees: We offer three levels of sUPPOrt io a]1 ¢lients coniarting the service direct or through a refcrral p&thway from a parmer orgatusauon. The level of supp)n 15 daennined ￿ the Triage srage and. upon completion. a level of support a5 det*iled b¢low is offered. Level l.. Infomiaiion Level 2.. Brief Inkrvrntson (Sin8le Advice In*rvenui)D5) l£vel 3.. Enable￿￿￿¥ IExLeDded inltrvcri￿) Service5 are PTovided from our central offices in Dig￿th. fmm our fftlve city-wide Community settin8s or the client's home when approprial Chair's Re￿rt This pa31 year bas seen th¢ dark aU-FrytyJuig clouds of ihe pathmic begm io dimiotsh largely baDished by the V2Ctine and for thai. we art all tnJly_￿Jieful. The ingenuity of hurnanklr￿ io find solutions ai the rimcs of greaie.41 need was never ￿1￿ welcome. How¢Yer. no %Mmer Ikad these clouds StsTTcd io becomr a memory than aE)Otkr Omi[￿u5 thrcai iaking us back to tht dark days of a European waF the lasi centttry. globaj evetTrts resor￿¢ athj bite much close kn honx with tl*iT ¢ff¢¢xs experienccd by each one of our mmurtily. The personal 1055¢5 as a resu]i of COVID19 left very few honK5 unscathed and the biiing wind5 of eConDn￿¢ ut)ctrt3iniy and hardship magmfied by the war in Ukraine ha5 spared no onc. 1115 a tTUiSTn thai bears ttpeatTng thai those who have leasi suffer mosi tn limes of hardshrp. Here ai ik Binningham Irish we see thai ￿all1V day al￿ daily al our front door and the paralysiog anAie¢y that many ex￿rience as we aJe reminded thai thcrc i5 wo￿¢ to come. The straLospheric rise in erw Costs and fuel feed that anKie¢y. l am ffminded of Cadylt's words fromthe iPcenwry beTr)aDin8 the iDadequxiesof the government's restM)nse to spira]ling need and IL is &$ relevani tsmlay &$ them. ' Thus. in the rnid￿ of plcthoric plenry do the tnoplt pcrith-. Tht remarkable energy aNI %lflc$5 ¢¢mllrritmcm of Iwr arml volllnieers n￿S that l am Confideni bui Thoi conw]at¢nl thai we ti5e w the rhallcngc5 that the ¢oming rnnths will bling aad will tLOi be found wanting. This confid¢￿¢ is noi EK)rnc oui of wishful think¥ng bvi from ¢xperience and the ex¢ewional good forni￿ Ihar we as an organisaiioTh baye in our CEO Maurice Ma]one who leads with passion. hu]Th)vr and inexhausiible re5crve5 of g￿1 will. li w&$ eniirely fiNin8 thar he received rhe British Empire Meda] in the New years lisi tast year a150 saw a 5lighT dcparnire for our organi￿lon Is rnoved in restK)nse to a derp re5etvoir of Jjccd io provide emotional SUFF￿ to young pcoplc. One of ihc few t￿￿￿YeS ￿ emeige fvoEn the pandeJDiC WAS the 518n of a nailon￿ conwersaii<)n arolltml Jnentai b￿1￿ and thi% has lljade 5igniftcanLinroads snio¢hallenging this stigma. The shared experiences of fear and isol*ion have bccn rcal caialysts for chaThge. No whert were these experiences so acuiely feli than in our young people and wt are delighied ￿ have been ablt io iespond io these needs wilh Ihe Tccrujimeni of 2 emoiiomal.sup]x)rt workers. It is iesiiJnonv 10 th¢ adaptabiliiy aml iNJu5uy of our sthff funde[5 are confideni thai when they entnjsi us with n￿nI¢S we deliver. We are deeply iNit￿￿1 10 ￿ Irish gover5m￿l wlx)se )rar OTh yedr trcognil&on of our work in ihc form of th¢ Ernigrani Support Programme allows us on our ￿.11a1 work.. (hhcT futthrs deservc special menii(m, Bimiingham Ciiy Council, Birmingh&m and Cros5 Ciiy CCG. Irish Youth Foundaikon. Big Ix)iiuv CoTnmuniiy Fund. Hean of England Found21ion, Uoyds Bank FoutMlaiioTh. and of COLwse those MeMtr￿ ol the Busines5 arld Irish commuoity wlw r(xMiThu¢ io suppjn us. Pa8¢ 5 BIRMINGHAM IRISH ASSOCIA TION TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022 (INCORPORATING THE DIRECTORS REIY)RT) {CODtinued) ACHIEVEMENT AND PERFORMANCE Charitsble aetivitie$ This year, 2£ intended we contsDued to rurÈ all the projects and aetiviues that we ran in previous years as well as expandJnE inio new Kea5. The projects are up aThl njnning for public ￿Thefit and delivering our mission statement are.. > FamKly Suppn - PrDvidin8 support io young childftn thir lamilics with i5sue5 such as bullyirtg. 5cIf- estee￿ lack of ¢onfideDce. i501aiion. welfare. dth. I￿SID¢r i&sue5 and family relaiioDstrLiPS. st￿la] Inclusion- Providing an opp)rttLnity for clieDts TO t¥k¢ pan in 51imul*ing ¥iiv5tic$. soclai inierncuon. and access to adwce aThJ peTsot)8S Sup[￿ aimal at alleviating lon¢lirts& social isolation aod depression and demenria care. >* Primary Care- SupF￿tng older athilts WIKI moy be 5uffeTing from physical and mental health problems and are having difficuliy in engaging with staiutory services with the airn of improviDg thcir quality of Isfe and PWSOTl￿ wellbeing. Volunieer Projeci- A vithl service for the QTgani5auotk ¢omplementing the stsff team and welcoming cltents through the froni reCe￿I￿n. cooking up a meal or Eeaching ￿PIe how ts) Sltrf the neill I > CuitJJre and Heritsge . ProrTh)ung Irish tylture and ]￿ritage in BinDill8lwn and developing activatics thai trish Jdeniiry and a vibrartt attive community. Inf0M￿tIon and Advicc Projeci- A 5¢rvire aiTn¢d at wjviding hclp on a wide range of issues from applyin8 for Jrish passpon5. seeking a¢¢omm(KlabOlI. iwking flighL% tracing famÉly n%mtKr5 to advice debi and Welfare benefits. Young people and Demetttia- A pmject aimed ai supportkti8 cbildreD who have a Family member living with Dementia. The project involves visittn8 schools arml delivering sessions to children in the classroom, as we believe children feel more * ease in a familiarenvironmeni and they may more willing to Sha￿ their bdea5 amongst thc children ihey know. Followirkg that. we then laslor individ￿1 Smaller group session 10 SUPFon children who have z family mcmkr living with Dementia. We waDI to encourage children 10 a%k que51ions and ￿ik aboui any worries they may have. Our 5e&sion5 are fun ar￿ enJD ging and are cOmple￿[Y Child fn'endly. Try involve lots of discussion and 50m¢ fun al￿ iufotwaiivc activiues. > Emouonal supp￿ Pmject - Our Emotiona] suP￿rt Pmjea offers low-level. preveniaiive support for children and yollngtwple under 21. who are experiencing difficulties with emotional wellbeing. ￿lf fatnilies youttg childrcn supponed through the Family Supp)rt ProjLYt . Approachthg 31KI people addrc5sed I￿)r beajtb needs through Ihe ￿1￿lary ca￿ Projecl - Over ?OIX) ¢li¢nts acce55ed advice and support services through froDi office Leam - 5.5(K> Hoi Meals delivered - 400 clients received support Debt and Welfate ber*fii re]aied iSSLhes - We had over l.IYX> virtudl visiiors 10 the office IrKJking for hdp with p&sspon appli¢J¢iofLS or visiting the shop - Over ?,O(X> welfate ph)n¢ cdls L(K)k place P8g¢ 6 BIRMINGHAM llUSH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022 (INCORPOIL4TING THE DIRECTORS REPORT) (continued) FINANCIAL REVJEW Results for the YeaT The yw 10 31 Mareh ?02? sow lh¢ Cbariry make a deficit of £34.519 {?021." 5UTplus of £348.016}. Ihring Ihe year undcr rewcw. the ChaTiiy's total irKomiDg rr50urcc5 ar￿}unted 10 £682.W7 {?0?1.. £1.040..3861 with £31,773 120?1: £82.3491 of that frorn volunw iwjme froTn ow genero￿% donor5 and £616.??9 120?1: £936.2811 from grants and from fundffi5. (￿tgOing wuzrc5 were £717.426120?1.. £692.370). The St&rcrnent of Finan¢ia] Aeiiviiies on page 13 sumrnarises the 1￿mIng rtsource$ aTKL main ox¢as of ex￿ndItUre. The Balance Sheet on pag¢ 14 shows tk Charity's assets and liabiliiies at 31 March ?02? Principol Funding Stsurtes Birmingham Irish AssrKiattons prirKipo1 fuThling %)urcts for the pr ate as follows.. ￿]Sh Governn*fyi tkpartment of Foreign Aff?iTS athd Trnk Emigrdni Sllpr￿ Prograo]me BitmiJ)gham Ciiy Council (Adults and Cornmuniiies) Birtningham Cross City CCG > Bimiirtgham South Central CCG > Birmingham Secondary ScTrK)ols Family sUp￿rt Pmj¢ct The Jrish Youth Foundation The NaitonaI Lfftrv Communiry F￿nd Lloyds Bank Foundarion Hean of England Cornrnunity Fou￿Al￿1 BSVC Commonwta]th Gan Neighbourly IDvestmeDt Policy Apan from M￿ning i prTJdent arnouni in reserves each year nM)5t of the cbariry's are SF*ni in the short term 50 there are fcw fund5 for long tenn investmem. ReseTves Policy The Trustees have examined iht charity's require[[￿￿1$ for reserves in lighT of the Tnain ri5k8 ro rhe or8anisarion ond have esiablish￿ a policy where thc unlrsrricicd fur¥Js not Committed 01 invesicd in rangible fixed &s5ets held by Iht thariiy ¥hould aim 10 be equiv￿¢￿1 to ntne mths. cxrtnditure. Tr Bwd esiimaies this fjgure ￿ bc approximately £375.(KXI at 31 Ma￿h 2(P21£375.CKKJ ai 31 March 20211. Thi5 policy 15 revlewed every year by the Board. Pa8¢ 7 BIRMINGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2022 (INCORPOIL4TING THE DIRECTORS REPORTI {CODtinued) PLAP4S FOR FUTURE PERIODS Birmingham kish A&KKiation will strengdkn its role &8 a specialist SUPPDrt Ptovider that d2]ÉvetS CLL]14Jrally comweni 5erviccs ￿ rlK)sc with an Irish pn'mary or mixed hen￿ge. This will be achieved by meeiin£ the iargtls Implirii lo the following 5trategir objcctives arc groupd wilh th¢ 5 key strxtt8if 4in&% of the org4ni5ation. To prnvide 5en4iog adequatr xcou0tiogye¢o￿ whicb di%lose with ttasonable accuracy at any lime the financi￿ WTrsitiOn of theeharitable cornpany ￿mI to enable thern io enswe that the fi¢wicial siaiemettts comply with the Companies Act ?1￿. They a￿ aig) resFX)rt4ble for Safeguarding the a55et5 of the charitable company and hcTtt for rak.ing reasonable wps for the PTeverttion aThJ detr￿10n of fra￿ a￿1 oth¢r intglllarities. srATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS So far as the Tn￿ee$ are aware:. there is no rekmi audit infoTma¢ion of which ¢1* ¢onyany's auditor is unaware: the Trusiees have tskej all tl* $*ps thai they ought to have taken ID Order 10 themsclvcs awa￿ of any ¥elevani audit infoT]na¢ion and to establrsh awjitor is awa￿ of tha¢ irhfotanJuon. Thi5 rep)n bas been prepared in accr￿ with the Siaiemeni of Recornmen￿ Practice: Accounting and Reptsrtiyjg by ChaTiiies FRS 102 and in accor￿ with the srttia] provisÉons for small compaoi¢$ under Part 15 ofthe Cornpanies Aci 2￿. AUDITORS The audLIOY5. Prime, will be prop>sed for re4pwJintsnEnt ai the forthcoming Annual General Meeting. Registerd Office: St. A#[￿.$ Parish Cenre Al¢cyler Strc D¢FilerJd Birtningham BI?OPH Signed by order of the Trus￿$.. P Reihill - Trt￿le¢ Approved by the TrUs￿S on Page 10 REPORT OF THE INDEPENDENf AUDITORS TO THE MEMBERS OF BIRMINGHAM IRISH ASSOCIATION FOR THE YEAR ENDED 31 MARCH 2022 Opinion We have audiied Ihe financial STarements of BtThningh2m Irish Assorriauon lthe'chariiable company'l for the year ended 31 M2rth 201? whieh compns¢ the Siaremeni of Finanoal Acriviiies. the Balance Sh¢ei. the Statrm¢nl of Ca5hflow5 and notes 10 the financia] siaicments. 1s)cltsding SLgnificant actouTrting EK>licies. The ljnancial Teporting fran￿wOrk thai h&s applied in theirpTeparaiion tsapplicable lawand United Kingdom Accouniing Siandatds. tncludiD8 Fjnanciai Rcporting Standard 10? (Uoiied Km8dom Generally Accepted Aecounllng Ptaciiccl. In our opinion the firAanciai sraieTfxDts-. give a ttue and fair view of the ￿a[c of the eharliable company's affairs as 2¢ 31 March ?022 and of 115 in¢omirtg resources and app]icaiion of resources. including irs lrteome and expendiiure. for ihc yeat ih¢n ended: have F*en pro￿[]Y prepard in accordance with unli￿ Kingdom GuKrally Acrepted A¢eountit)g PTa¢¢ire'. and hav2 Ixert prepa￿d rn accordaTre with the requiTcmcnts of Ihe Companies Act 21Kk*. Basis for opinion We o)nducted Oura￿li[ in accordance with Intemational SiarKlards on Audiiing (UK) (ISAS WKII a￿1 applicable law. Our responsibiliLies under thosc s13Ndards are further descr1￿ in the Auditors resportsibiliiies for rhe audii of the Iinancial s￿teMentS section of our Teport. We are indepcnderll of the eharithble company in accordance with the ethical r¢qttixemeDLS Ihai aff relevant 10 our audii of Ihe finaDciai siatsments In the UK. including the FRC'S Ethical Siandard, and we have fulf￿]ed our (thr ethicaj responsibtliiies in accordance with these ttquireTnents. We believe thar the alldit eviilence have obtsiDed is sufficsent and appropriale 10 provide a basis for OIIT OPLnion. Condusions rdating to going concern In auditing the finarKial Stslen￿nts. we have concluded thai the tr￿[tu. use of the goiTrg concem basis of accouniing in Ihe prcpar4tinn Of the liEiancia] sthiements is appropriai Based ort the work we have Ferforllxd. ￿ have noi id¢yJtified tnatCTial vn¢ert3it)ties relating 10 events or ¢ortditions that, Andiiiduaily or colleaively. rnay ¢a51 5ignifiraDt doubt otb the ch2ritable company's abiliiy io continue as a going cotKcrn for a pcriod of * least lwelve months from wI￿n the finaajciai siaiemenis are aulhori￿ for issue. Our resw>nsibilitie5 and the respotssibilities of the tsusice5 with resped to going concern are described in the relevant seetions of ths report. Oth¢r information The othcr infornJalioTr rotllprises information i￿l￿ded in Tnjsiees report. other than the financial s¢at¢ments arkd ouraudiior $ repon thereon. The ttusiees *e restM)JLsible forthe other inforn)ation contained within the Trnsttes reJx)rt. (hjr opiniort on the flnanci￿ siaiements dots cover the other informauon and. excepi io the exient otherwise explicitly 5tawi in our repon. we do T￿1 expTe5s any ftsTm of assurance Conclusion thereon. Our respon5ibiliiy is io rewj the other infoTrnaiion a￿1. Én doing 50. Consider wheiher the other Inforn￿lion 15 [nate[i￿lY incon515tent with the fin&incial 5tatenxnis OT our ktlowledge obtained in the course of ¢h¢ avdii or oiheTWi5e appear5 10 be matcrially mi55Ul¢d. If we id¢niify s￿h rnaicrial Énconsillcncics or appareni material mIsstktements. we Jre trqlliFcd io de¢ern￿tte whether thi5 gives rise io a JT)aLerial misstaiemeni in the rinanci21 stsiements thcmselves. If. based on the work we have wfotllKd. ￿ conclude thai is a tnaterial missixitmetLI of th"LS other infonnauon. we aJY requitrd ¢0 Teptsn Ihai faci. We have noihing io I¢￿rt in this regard. Opinion on other Jnatters prescribed by the cO￿P8￿1eS Act 2 In our opinion, bdsed on the work undertaken in the ¢oursL of the alldit.. ihe infornjaiion given in the Trustees rqx)rt for the finatKial year for which the financial Ma*menis are prepated 1$ CO￿$[ent with the f￿￿￿ClaI 5talements: arnl the TTUSt¢es Rep)rt ]*$ been prep￿ed in x¢ord2nce with applicabk kgal trquiremeThts. Page 11 REPORT OF THE INDEPENDENf AUDrroRS TO THE MEMBERS OF BIRMINGHAM tRISH ASSOCIATION FOR THE YEAR ENDED 31 MARCH 21)22 Matters on which we #re requtred to re￿rt by exception In the light of the kno¥.led8e ￿t￿r$tandIng of ibe charifable its enviwnrnent obrained in t course of the atyliL have not identified m*¢rial missthremcnrs In the Tntr5 rewL We havc nothing io ￿POrt im w ofth¢ following nktters where the Conwanie5 Aa 2(￿ r¢quiTes w io rewi to you if. in our Op1]￿n.. adeq￿1¢ atc(Jmting rttords bave kew (Y ￿ttIm$ adquaie for our audii have rw)t beetl received from branches not visited by us.. or the financial s￿leMentS are in #grttrnent with the ￿lI￿nting records and rrtums,. or certain disclosures of rrusie¢s' rcmunerdrion specified by law are noi tJJad¢: or we have nor rtceivcd all the it)fornMiion explanarions wc rcquite for our iudti-, or the tyustrcs wert not entitled io lake advantsgc of the 5Jna]I companies exempiion from ihe requireft*ni LO pw a strats8￿ report or in prepry the direciors. report. Respottsibilitiu of tnL#tts A5 explajned rnore fvllv io the sta*￿￿1 of Ditectors. ReS￿￿1b?11lie5. Ihe tru51ee% Iwho aTe the diTECiOT5 of the chariiable ¢omp*ny for the PUT￿%5¢5 of company lawl are reSp￿sible for the prepar41ion of the financial swemertts and for being saii5fied that they give a true And fair view. aNJ for s￿h inicrnal cootrol 2$ the trustees deiernune is necessan io tnable the prepardiion of financiat statements that are free from material misststemtnL vthther due ￿ fraud w ¢Ttor. In prcwing the finaAcia] stsierncnts. thc tru5*¢s *e reSt￿)nSIble for lssessing the ¢haTitable company's ability tinue as a 80inB a)￿ern. disclosing. a$ applicable. mauern rtlaied tts going concem and ustng the going CODcern basis of accounung unless the ttuskes either in*nd (o liquidaie the charitsble cornpany or 10 c¢a5e owioLs. or have ￿mI]Stic altrrnative bui io Our respo￿lbillts￿ lortht aDdit of the st*ttn*nts OUT objcciivcs io L￿¢*1￿ reasonable assurartce about whether the financial stsrements Is a whole are free from mateti31 Tlli5$Tatrrneni wh¢ibtr due to fraud or error. and ro issue a RetK>rt of the IndeFndeni Auditors Ihai inclth opiniort. Reasortable a$5urance Is a high level of assurance. bui is nor a guaranice thai an audit cooductrd kn accordaTrcc ￿th ISAS IUKI will atways d￿¢Cl a maicriaj rnis512tctDcni whcn it cxists. Mi5sr&iements an ￿*S¢ from fraud orcrror and are CO￿51dered rnaicri31 if. I￿1Vidually or in thc aggregate, th¢y could TEasonably eApec*d w inAueuce the ec0￿MiC decisions of ￿5￿$ oth th basis ol thes¢ financial stsiements. ItreguiaTiues. in¢ludiTrg ftaud. are instawes of r¥)nrdence. We a&%ess¢d thc Suscep￿bil¢ty of the Charity's fina￿121 to rnaterial rnisstatemenL including obtainin8 urKter5t4nding of how fraud mighi (Kcw. by.. mth.ng enquirits of mtlla8en*ni *% ￿ wlwc they ronsidered the￿ wa$ s￿￿ePtiblIllY 10 fraud. th¢ir k￿Wledge of xiu31. suspec*d aDd alleged fraud.. aod coTrsidering ihe iniernai controls ID p]aee ￿ ￿tigate risLs of fraud and non405w)liaoce with law5 aDd regulauotL5. Pagc 12 RF.PORT OF THE LNDEPEYDEP*T ALDITORS TO THE MEMBERS OF BIRMINGHAM IRISH ASSOCIATION FOR THE YEAR ENDED 31 MARCH 2022 To addre&s the risk of fraud throu8h mar¥meni bias a￿￿ 0￿￿Tide of control& wi: Ferfor[￿l analyricaE Pr￿edUreS io ideniify any unusual orurKxpx*d relaiionship5: tesied journal cniries to idernify unusual uarhW¢ions: assessed wkihcr Judgcmenis and a55umption$ in de*nn1ningxc¢)unringestima￿ were inth"cative of POlcntia] bi&s: and investigaied the rationale ixhind significant or unusual tran￿lIOnS. In response to the risk of itreguttirities and rm)n-cO￿V1ia￿rc with law5 arld regulation& we desi8rd prrKcdurcs which included. but wew not limited io.. agreeing fiDaDcial s￿le[Dent dI￿10$￿TeS to un&rlyiDg suptA)rtmg dra￿lle￿iation: reading the ￿nuleS of mttiing of thost charged with governance: enquiring ol manag¢m¢oi as to actual and powjual liiigaiion and clairns: aThJ Viewing correspondence wilh HMRC other relevani parti¢* There dre inh¢rent iimitstions our awjil prttedures de5criW al￿t. The removed that laws and regularions are from r)n￿E21 transaciions. the ks5 likely it is thaE we would beeonx aware of non-compliancc. Audiiing siandard5 also limii the audit pnxcdurcs required 10 idcnufy non-compliance wilh law5 and regulatitsns 10 enquiry of the dirtciors and othu maoagemcm and th inspc£lion ol regulatory and legal Co￿tS￿ndenCe. if any. Maieria] misstatements thhr ari5c due to fraud Can be harthr to de￿ than dy)se arise frimh errnr as they may involve deliberaie CoDreal￿nI OT Coll￿10￿. A further dc5criwion of our resp>Joibilitits for the audii of the finaKia] 5talcrnents 15 1(Kated on the Finaneiaj Reportittg Coutttil's websiteai www.frc.org.uk1audiiorsreyn%ibi￿Iies. This descri￿1￿￿ fomjspart of our Repon of the IndependeTrt Allth"LOT5. Use tsf our report This report is mad¢ solely w the c1w1￿ble compaTry'5 rnixts. as • i¥JJy. in accordaTKe Chapter 3 of Pan 16 of the Companies A¢t ?(KJ6. Our audoi WOTk has been j￿rtIke￿ 50 we mighi ST* t(> the chariiable company's memb¢TS thos¢ mattets * arc required TO s￿1¢ to them in art a￿lIt￿r$. f¢P)rt and for no otherpurp05e. To rhe fullesi exient permiited by law. we do accept or ￿Urne reswjnsibility to anyone other than the haTitable company and Ihe chan"tsble conwy's tnembers as a IKKty. for our audii worL for this repin. or for the opinion5 we have formed. Jeremy Kiison BA FCA Prime Cortter Oak l HomBr Ro8d Sob"hllll Wtsi.MidlgThJs B913QG Pag¢ 13 BIRMINGHAM IRISH ASSOCIATION STATEMENT OF FINANCIAL ACT￿￿1￿$ IIDcorpordting INCON￿ AND EXPENDrruRE ACCOUNT) FOR THE YEAR EINDED 31 MARCH 2022 ye￿ 10 202• esirici Fun Income from: Donatio￿ and le#a¢i¢s Charitable activlties: Emigrant suptK>n Community Sup￿)rt Health and hardship Srhty)Is PTograninc Activlty ¢entre Other trading a¢tiTrities: Investm¢nt income 31.773 31.773 L?.349 r¢2.549 237.?52 2&1.356 84.642 ?2&743 584.718 2?6.741 614.718 ¥4.823 284.356 84.042 3.53 31.175 192 3.538 31.175 192 2J.756 21,756 Totsl Incorne 7&077 681￿Tr 8￿.?83 144.101 J.040.380 Expenditure on: Raising funds Charitable 2ctivities: Enkngrani support CoJnmunily support He2Ith hard5M'p Schools programn* Activity cenrre Other tharitable expEnditure 2.282 2.282 1.691 1.691 285.218 247.238 J3QOIO 285.2J8 247.238 130.OJ 15.3Jl 1.398 35.309 28&019 2fj5.(k57 81.745 2&8.619 205.(157 J.745 18.030 15.311 J&030 35.369 3&0J8 36.018 Total exptnditvre 54Jt 717.420 035.431 56.939 £092.370 Net lexpemditure}fm¢ome TraDsfer5 b¢iweeD furd5 156.830J 67.320 22.317 (07.326J (54.519J 200.&51 87.105 {70.9231 34&0J6 14 Net D￿VeD￿nI ID fuThls 10.4W 145.tXVJI f34,519J 337.774 10.242 348.OJO Reconcili*iion of fwjds: Toral fun(L8 broughi forward 303.652 .951 202.535 353.410 555,945 Total funds carried f•rw4rd 5JQ799 51&043 869.442 540.509 303.652 gY)3.$15J The results for ihe yeat derive from coMinuiDg acuviues and ¢1￿¢ are no gains or I0￿S other than ihose $hown above. The t￿leS on page$ 16 to 26 fonn part of the5c accounts. Pagc 14 BIRMINGHAM IRISH ASSOCIATION BALANCE SHEET AT 31 MARCH 2022 2022 202] FIXED ASSETS Tdngibl¢ dssets Investr￿n1 Property 71.324 67.-165 94.2(Xl 67.305 138.689 101.565 CURRENT ASSETS Siock Debiors Cash ar bank and th haNI 10 1.504 10.174 743.559 465 5.357 743.381 755.237 749,203 CREDITORS.. an￿￿Th￿f￿1]Ing Ivlthinone ye4r {24.4841 16.807) NET CURRENf ASSETS 730.753 £742.390 TOTAL ASSETS LE%S CURREp¥f LIABILrT 869.442 903.4151 Nwf ASSETS 869.442 £903.96J CHARITY FUNDS 15 Unre5Ttictrd Fu￿$ Restricted Funds 3 18.643 550,799 305.652 540,309 TOTAL CHARITI. Fi7NDS £903.96J These fina￿la1 statemtnts have prepared in accordwKe with the sFcial provisions &pplacable io companies subjca io small COTnpanies regiwK under Pan 15 olthc Companie4 Art ?(X)6. These financial sttkmEnts were approved and authorhsed fot tssue by ￿eTn￿￿e$ on on their behalf by-_ and are signed P Reihill - Tnjsiee The uoics on pages 16 to 25 form of these accouDts. Cotnpany Registration Number.. 3628076 Page 15 BIRMINGHAM IRISH ASSOCIATION STATEMENf OF CASH FLOWS AS AT 3A MARCH 2022 No 2021 C25h flow frnm oper4tiDg adivStiÈ8 C2sh generared from operaiioD5 Interest received 5.719 92 37J.902 Net provided by (used inl owating aclivi¢ies 5.911 371.902 Cash floiv from investing artivitiu: Pureh&s"L of tangible fixcd a5&¢15 Inleresl received (5.541) 1192) 170.768) Net provided by (used in) investing activatits (5.733) (70.7081 Net incre¥e I Idecrtgsel in cash equivaleots for the year 178 301.134 Cash and ¢ash equivaienis at the beuHDi08 of th year 743.381 Tots] cash equ1valt￿ts Xt the end oftht ye8r 743,559 743.581 Cash amd c&sh equiwalemts con5i5t of: Cash ai bank and in hand 743559 743.381 l. ReeonciliatiOD of net income I lext*Dditurel to Mt flow from operating •divities 2022 20?1 Nci Incorr￿11¢XFtn￿tllrtI for the peritrl las F¢r the SOFA) Adju5Lmtnts for. DepTeciaiiotL charges tA)ss on dssw)sal of fixed awts DecreascIIiEKTeasel in siock Decrea5eJlincreagl ]n debior5 {Decrea5eifin¢rease in creditors 134.5191 348.010 28.417 211,073 224 11.0391 (4.817) 17.677 {3,484) {927} Nei cash flow from ¢waiing aciivRiies 5,719 s71.5￿2 Pagc 16 BIRMINGHAM IRISH ASSOCIATION (FORMERLY IRISH IN BIRMINGHAMI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 ACCOUNTING POLICIES {al Basis of preparing the fI￿ntI&l staten*nts The fjnarncial siaitmen15 of ihe ¥hariiable company. whkch is a public benefii entity Y[￿eT FRS 101 have i%en prepared in attordance wjth the Chariries SORP IFRS 1021'Accounring and Reponing bv Charkties". Si*emertt of RecommcThkJ Pwuce applicable ro chan"Ites prepaTiDg their accounts in oidance ￿th the Flnancial ReFKKting Standard dppltcable in ihe UK and Republic of [rel￿d IFRS 1021.. Financial Re￿)rting Slar￿#[d 102 Th¢ Financial Reponing Srarxlard applicable in the UK and Rep¥blic of Ireland, and tk Companaes Acl 2(K￿. Tr financial $¢ai¢ments have been prepared UTthr the hisLorical cos1 CQTLveniion. These financia15ts1en*nts havt becn prepared on a going ¢on¢errJ basis as the trusiees believe ihai no maieri2I uMcert￿n￿CS exist. The trU￿CeS have ¢on$idtwed the kvel of funds held and the expected level of Incon￿ and t1￿￿di[￿re for ￿1ve ]Th)nth8 from auihoTising ¢h¢se fJJw)cial staternents. budgei¢d incomt artd exF¢ndiTure is sufficicni with the Itvel of reserves for thc clwiry 10 E¢ able to continlle a5 a going concern. Ibl kntome Incow is recognised in thc of Fwancial A¢tsvilies wlxn thc dwity bas enlide￿nI LO the fund8. any ￿rf0rnunce condillo￿% aitschtd to the i¢eml%} of iThcome have been mci. 1¢ ].% probable thai the income be received ajid the anu)uni can be rrwured reliably. The following specifLC rx)licies are applied io partiruiar ¢a*gories of I￿0￿￿._ For donation5 io b¢ rxogni¥ed the ctrthrxry will have beth) n￿lfittI of the aDd the 5cttiemcM dare in ￿Titing. If thert are ccNJdilions attsche4110 the donation and this requires a level of perfonnance before ¢a]J be ob¢&"ned. incorr* is delerred urttil those cofyJL"tions arc fully M or the fuifjlmeni of ihose tonditions is wi(hin the eonrrol of Ihe ehari(y and li 15 probabl¢ thai thcy will fulfilled. from gr4Trts 15 rccognised aT fail v￿ut when tht charity h&$ entit]erneni after any ptrfornw￿¢ conditiofLS have beett LÈ is probable thai the incomt will bc rrceib'ed and the amounE catl be measured reliably. If enli￿ement is ￿(￿ r(￿ then thtse amowits are &ferred. Donated faciliiies and donated profe&sionai services arc rccogni5cd #s i]xcome ai thcir fair value when IheiTeeonornir 25 Probable. ii can bc TrKasured rrjiably arnl tk charily has control over the item. Fair value is d¢ternJi￿d on the b85i5 of the valuc of the gifi 10 thc ch*iiy. for ¢Aan4)le thc art￿￿nI thc ch￿ilY would be w1￿"n8 w pay in the open market for Such facilities and S¢Tvire* A ¢o[respD[￿jllg is wnbsed in eApcndiiurE. No hJTh)uni i5 included tn th¢ fJnan¢ial staieTr*nts for volun*er time in line with the SORP {FRS 1021. Further detail is 8iven in the Trustccs. Annual RepoTU where relevant. Ic) Exptnditu All expendiiure i5 accountrd for otl an xcruais basis and has tr*en classified undcr activJlie% thai aggregait ail ¢05ts rejaied 10 any particular aetiv¢ty_ EX￿nd1.[￿re is recognised where thei¢ is a legil or constwciive obligation LO make paymenis w third parnie$." il is probable thai the 5etilemeot will be regLLiied ard the anwuTrÈ of obli8auon w be n￿￿[¢d Feliably. li is catrgofi5cd under the following headings'.- Cosr5 of raising funds ¢onyrise costs incurred by ik chariry in ￿ generation of don￿lOn and fundraisin8 ineornc. Ex￿ndiT￿re on c￿￿.￿ble &tiviues ittI￿le thosc C05LS incwrtd by thc charily in the dclivcry of its activiues ajyj scrvices forits knefKiarie Odxr expeKliture represeNs those iiern5 ]w falling into catrRories abov¢. Page 17 BIRMINGHAM IIUSH ASSOCIATION (FORMERLY IRISH IN BIRMINGHAM) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 (conl'd) ACCOUNTING POLICIFS Icontinued) All ¢awiies of costs iKlwJ¢ b)th costs th*canb¢ ￿lO¢thd diredly Eo sucha¢tiviiies and those Costs of an Dature ncttssary to supEx)rt th¢ffj. Errecoverable VAT 1$ dwged 85 an expense againll the ￿1Vity for which exwdiiure arose. supp￿ tosts are thal ass￿1 the wtyk of the chariiy but do tmx dire£ily Trpesent chan"iable acuvities and Jncludc pzEmises COS￿ otTice costs. governance costs. administrauvc atsd payroll costs. Try aye incutred direcilv in sUPP)rt of ex￿dI1￿[C on The objects of the chaTity. Whete 5UPPOrt Costs cannot be direcily a￿]bUted EO PartiLiilar aciiviries. they have F*en all(￿2(ed to expendiwTe on s basis which may be based on aciivity rewEsentuJ by direct Costs ex￿nded on that aclivily, or ba5¢d on prop)nion of stsff o>sts. {d) T*nglbltf￿td assets Deprcciauott is provided at the following annual rates in order10 Wri￿ off each *%set over Its emimatrd useful life 4)r. if held urwjer a firt*)ce lease. over the It&se *mL wlu"chcvcr is tht th)rter. - Straighi lint ovu 20 years - 33.13% ¢)n cosl . 15% reducing bolance . 25% on reduciDg balttKe - 33.33% OD COSI lAse1￿￿j pr(￿rry cxFndimrc Wcbs1￿ developmcn¢ FLXiU¥ts and fiiikngs MotOT vebj.cles Cowuitt equipTh￿nI (el IDvestment Property Invesitncnt prO￿lieS are reC￿ded * fair value on the discounied lease CO￿ of the rentcd area. If) Stocks Stocks are valued * the lowerof c05t a￿1 rnlisabk value. after ma&ing due 3Uowance for obsole and slow moving iteiri> Igl Taxation chariry is txeww from ¢ortxiration M on its ¢h•ritsble ￿1vIlle$. Unrestrieled fUr￿ts can bc used in accordawe with tlK £I￿lIable r￿jeC11veS discrdion of the tru$ie¢s. Restricied funds can only be wed for particular restiic*d within the objects of the chuity. Rcs¢riciion5 ari5c wkn 5pccifi¢d by th donor or when fuThJ5 are rdised for panicular re5tri¢ied purpose Further explan*ion of the nakure and purpose of each fiuwj is irfluded in the no(e5 ts) the financial $tatemenis. li) Pension casts athj other I￿¢.retIrement bemfits The chariiabk company operares a defintd ¢ontrtblliion perLSiOn scbemc. CoThrribytions payable to the chari￿le ¢ompany'& pension scheme are charged io the SiaiemeTht of Financial Aciivitie¥ in the period to W￿"Ch iky relate. Page 18 BIRMINGHAM IRISH ASSOCIATION (FORMERLY IRISH IN BIRMINGHAM) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 (cont'd) OTHER TrADIYG AmmFS Year io 31 March 2 Yeor t .h?O 31 Fundrai5ingevents SIM)P incoll Rents received 6.141 2.008 J9.088 31.175 21.756 TRUSTELS thD KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES Thc neittEr re¢eived nor waived aDy temunclat1￿ durin8 the ￿rI2021. £nill. No trusk&41202I: wr￿) were paid travel cxpenscs during thc ycar12021: £nill. The ChaFity consider5 its key managtmeni pcr50nn¢l ¢onwi5¢ the Board of Tnts*es and thc Chief Exccuiive. The iothl aTry)unt of employee trKncfits iKludirtg empioycr's pty)sion contribution5 rcttived by key rDanagemeDi t￿TsOn[￿l w¢rt £52.614 IY121.. £44.1￿). C05rs a￿1 lo e Benefits 2022 Gro￿ tsiaries Employer's national insurance Empk)yer's pcn510n coniribuuon5 463.699 34,96.1 11.7.55 377.767 25.820 8.336 510.417 411.929 No employee tamed nx)re than £(￿.{￿ pa (2021: ￿The). Avcra e Numter of Em lo No Dirtci Adnvnistr*ioD 19 16 21 18 PENSIONS Tr ¢hariiy Otna*s a dcfincd contriburion [kn￿on scheo¥e. Thc charge to the Stslemeni of Financia] A¢iivities for thcyw ss £11.755120?1_. £8.3.161. There were w ou15taoding contributions at 31 March ?022 l?O?l.. £w]) atld no wepald cotLtribution5 ai the ycarwere not being recorded in the till
book. Only the amount of stock sold is
recorded.|Ensure that prices are included
for all sales recorded in the till
book.|More accurate records will be
maintained and the risk of fraud
or error will be decreased.| |Xero|There are a number of inconsistent
postings in Xero, income of the same
nature is going to different income
codes throughout the year. Similarly
costs are not consistently going to the
same codes throughout the year, and
some costs are in income codes.|Ensure all income and costs of a
similar nature (e.g. Dementia
Centre donations) are all in the
same Xero nominal.|The Xero nominals will have the
same income year on year
allocated to them and this will
make comparisons much more
effective. Additionally, it makes
finding the transactions much
easier.| |Fund splits|Transactions are not consistently
allocated to the correct or relevant
funds or projects in Xero|Ensure all income and
expenditure is allocated a "SOFA
Reporting" and "Individual Fund"
in Xero.|Reduced time spent when
reporting to funders about
income and expenditure.
Reduced time spent at year end
to split the Restricted and
Unrestricted funds for the year
end accounts| |Bank authorisations|Since the change to Metro bank, there
is no second authorisation on bank
payments.|
Request a second authoriser for
bank payments from Metro bank
or change banks to
accommodate for this.|The Charity Commission
guidelines recommend that all
Charity banks have two separate
authorisers to reduce the risk of
fraudulent payments being made
and enforce segregation of
duties.| |Bank reconciliation|No bank reconciliation had been done
on Xero since the year end, which is 2
months at the audit date.|
Reconcile the bank transactions
monthly. Recommend setting up
the Xero bank feed to make this
easier.|It will be easier and faster to
highlight errors and a regular
check on the bank balance and
Xero records will then be possible.| |Missing bank
transactions in Xero|The bank account in Xero at the year
end did not originally agree to the
bank statement. There were a number
of missing transactions.|Reconcile the bank transactions
monthly and check this to the
actual bank statements to
ensure all transactions are
included and dated correctly in
Xero. Recommend setting up the
Xero bank feed to make this
easier.|No time wasted going back to
find errors and the bank balance
will always agree. As a result,
reassurance will be had that
there are not missing income or
expenditure transactions in Xero.|