BIRMINGHAM IRISH ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Company Number: 3628076 Charity Number: 1072258 Prime Chartered Aceounlants and Reglstered Audltors Corner Oak l H(bmer Road Solihull West Midlands B913QG
Pag¢ I BIRMtNGHAM JRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2023 NCORPORATING THE DIRECTORS REPORT) The trusie¢s who3 ajso directors of the ¢lMrity for t put)5¢5 of thecompanies Act 21)06, present their report with the fffinancial statements of the clwiry for the year ettded 31 March 2023. The tN5es have adopred the IYOVLSiOn5 of Accounting and litpJrEing by Chariiies.. SLqtemenl of R0MmendedPraclICC arolicablc to chartties eparAng their accounts in a¢¢i)rdan¢e with the Financial ReFK>rtillg Stalldard appli¢abk in thE UK atKI Republic of Irelalld (FRS 1021. REFERENCE AND ADMINISTRATtVE INFORMATION Imrectors (Trustees): Pat O'Neil (Chair) Mi¢k O'Bri¢n (raSurer) J Sn]ith { Vice CThair) T Lynk Fr E Corduff C Gllliver C Brogan The Trustee8 have dele8ated day w day responsibilities to Mawice Malone, the ChiefExecutive Offi¢er Cblef Exe¢ullve: Maurtce Malon¢ LTharity Nunther: 1072258 Company Number: 3628076 (England and Wales) Regtstered Office and Prineipl Addr. St. Anlle's Parish Centre 45 Alster Street Deritelld Birmin8ham B120PH dito Prime Chartered Accountants and Registettd Auditor5 Corner Oak l Hi)mer Road SDAihull West Midla]$ B913 BAnkers: Metro Bank PIC One Southampton Row Londo WCIB SHA Soliatoys: Gaky Pl¢ 11 l Edmund Street B1InghaM B3 2HV
BIRMGHAm IRLSH ASSOCIATION Page TRUSTEES REPORT FOR THE YEAR ENDED 31 Mareh 2023 (INCORPORATING THE DIRECTOKS REPORT) {eontinued) STRUCTURE, GOVERNANCE AND MANAGEMENT Coverthg DoeDrnent: Th¢ fwganisation is a charitable comp}Y limited by gu¥tantee, inc%)ryorateil on Q SepteMr 1998. Il was regisiereii as a chariiyon 3 November 1998. The compatty was e5tablithed undera MetooraDdum of AsslaU0 whichestablis]thc objeths andpowersof the¢lMritablecoJJ)pany &ndis gi)v¢rned by its Ariick5 of A$Slation. The ¢(mLpany chartged its name, following Ats members, 2pproval by special Te501ution at the AGM OA 22 Sepmber 2014. fromBirniinsham IrÉsh A5sIKiation io Birniin8ham Irish Asswiation. kwruAtment and of AppokntmeDt of llew The dArector5 0(tk compatty are aIso ¢hariiy trustres for the putFA)&e Df charity law 9d are app)Antrd accordithg to the rulcs deiail¢d in the Mem¢rdndutn and Arti¢leg of Asso¢iatiim. T$(¢¢$ gerve f( a the ye4r peri1 aftr which they must $wIdf rclertioll ai the nexi Annual Genern] Meeling. Th¢ Organisauon has a list of membeTh from which ¢J1clorS are %el¢cted. Th¢ TnJ5tees may a]so from tin to tine co-opt llew n]ellthrs. with relevant skills, ontD the board This is ¢onditional upoJJ them becomingemberS of the charity once elected N¢w trustees uJ)dergo an induction [rieSS. ar¢ invited io visit prOJt$ and receive a C0[nprehe$lVC induction pack. Oryantsation ofthe arIty. TTUStEes agreep)licy and straregy issues and delegat¢the day to day managcmentof BIA'S opernion to thecbief E%utIve Officer who 15 also 8UPPX)rted by a rea rf appmpriately qualified 0p]e. Birnlingham Jnsh Asswiation's team consASts of 15 full titsle Staff, 2 part ume staff. 40 volunTrers Publie BenefiL' We hav¢ referred LO guidanL¥ ¢¢)ntaitiedin the CharAiy Commission'5 generalguidancc on publicbenefitwheTL reviewing our aiTn and obje¢tives and ITh pla[ing our fuiure a¢tivitie5. In porticular. the tsvstEB8 conslder tLOW planned acuviues wiu contribute ts) the aims and objectives they have Set. Declsffion Mgkkn8'. The Board ofTru5tccs meets every two months to makedecisiOll5. iDform¢d by pretiOn and discussions wid) th¢ Chief Exe¢utivc. The mairers reserved for Ix)ard decision include the approval of budget al the alluual report and acCnts. deVElopllni and endorsemenL of the businc&4 plall, signl¢an[ e4)ital expEnditure and the charity'$ w>licies and prrKedures. The BoaTd 15 a]80 responsible for long letm financial and stra[e.¢PlaThlling and for the gOVernae of th¢ ¢hgJity. The Management team takes operational decisions and formthi¢s fundtDg bids. The Board delcgafrs olmtional resp)n5ibility to the Chief Executive. The Chief EXective 15 respowible for enswing that the chariry deliyers a s¢rrice in accordan¢e with (be objeffls 4Dd mis&on stalen{. thai key perfonnance indicators are tI and for balancing the effeelive Managenll1 i)f resources with creative d¢velDprnenr that ke¢p5 the Art8ts of sviC¢ us¢r5 ai its heatt The Chairattd Chief Executive meet ott a regular basis to maintain fltsw and the mana¥¢TDellt team meets forinlgbY to ensure gtrategic relevance and OFer10naI effeciiveness And to prtsvid¢ consuliauv¢ stNctures within the organi5atiorL Birmingham Jrish AssLxiaiton hB5 policies ad pryxedures in place dexrib¢ key f[¢la1 re5POtLsibiliti¢s and the agreed areas of delegatioTh from b(kqrd to 5Enior manasemeni. The Treasurer tak¢s responsibility for oversccirtg account concRJiation and rep(rts diffctlyto tht Bi)ard on the aageMent accounts and budgetory matters.
BIRMINGHAM IRISH ASSOCIATION TRUSTEES IPORT FOR THE YEAR ENDED 31 March 2023 INCORPORATING THE DIREcfoRS REPORT) (continued) srRUCIURE GOVERNANCE AND MANACEMENf (continued) Risk Mwgement: The Trusie£s have conduaed a review of the risk5 to which th¢ chariiy ts exposed. and esthblished a jisk rebwter updat¢d amiually. Where approptiat¢. 8ysleTllS 4nd pr(ttdures bav¢ been ¢stabJished io mitigate the Ttsk8 the ¢hariiy faces. Internal cotttrol Tibks are mitiÉared by the iThpleTntmtation ot pr(Kedures for aUthoTiSion ot ail transa¢uons piujects. and predureS e in place to ensure compliance with health asvj 5dfely of staff, volunW clients at)d visitors to th¢ service. The continuing iMplentatiOn of quality standa$ enstues a SjSt•it quality of d¢livery. PredeS are vA¢wed annually to ensure that they continue to statutory atrl s¢rvice requir¢Jnents. Related Partips: Iktsi15 of tranwiions with r¢laied partie5 ar¢ given in now 17 Éo theK fin8n¢ial statemenis. OBJECTIVES Af4D ACTivrrJKs Objects ot the Charity: 11)e objects fty which th¢ ¢ompanyA8 establi8htd are the relief of th05¢ in needby r&wD of youth, age, ill laJt disability, financial hardship, the advancejnent of edu¢ation and traitiing ITh particular bui not exclusively by prornolitt8 coIIimunity and cultural developntrJ)i the advanc¢meni of citizeuship and to provAth fa¢i]ities in the er¢st of social w¢lfar¢ for re¢r¢Jiion and othu leisure tisne occupation among the inhabitants of Birningham d surrounding areas IhereAnafter call¢d the afca of berItI including but not limKd io those of Irish origijh or descent WLtiw)ui distinctiDn of s¢L sexual orientation rdce. age. (lisabi]iLy or of political, reliEiOUS (Fr othcr orATUQnS'. We have referred to the guidanr¢ ¢ontsincd in ihe Charitw Commi$$iot)'s genera] gUIdar oll Pb)I¢ benefitwhe Irrieng our aim aELd objecrives and in pl#Dning oui futurt activities. Jn pafficular. the tn]Sfe¢s consider how planned activilies will contribu Lo the artdobje¢tives (hey have seL Mi&sion Statsment: BirnJillgham Irish Ass(Kiation ain]s to enhance ihe lives of people with Irish h¢ritage by providillg quality advi¢¢ and SUPPt service5 that meet the welfare aTKi cultural Deeds of the bish Community ill Birn)ingha]n. ()ur aspiraiioTJ is to the seEvice of choict fLt all Irish pBopl¢ (with primary or ¢ombiThed fri5hh¢riia8¢} 8eeking ad¢, supp)rt and iDfonnation. Our Seie$. Through our orgaThi8atiollal values Acctssibility. Commitnt. Ethics and PaTDwthp5 we bcttcfit the trish Community by proding a fit for putp)se orgaDiBation that has adapted to the chaDging Deeds of the Diaspora. We re¢ognise the strength of tbe conununity and thr(8 the froni lille support servi¢¢8 we provide we can eKourag¢ communiiy illvo1verne and provide Thuch need¢d W¢lfare alld CuliuTal services to our c]ients 3VLany of Who at¢ vulncrablc and Isol&1. We hav¢ adapted io ttie challging demoapblC of the ¢ommuDity and ¢ now deliver $ervic¢8 locally. We mke a differentt in people's lives by providing a wid¢ r]8¢ of welfarq iThftsrmatioTL adce and 511PPOrt services. Wc pr¢dominaThtly delivtrto I, and 2 gellEratsOn Trish eld¢n butalso iothe wid¢r¢ommunity al Jrw itllmigrants. Our cUt programme delivers supp)rt with social i501ation. physical attd rnental health issu¢$. poverty) housing. alcohol and SubS¢t D)isusc, fallY Sup1 aud more g¢tt¢ral is5u $uch LTish passports and PBn%ions. We run a celltral elde day centr¢ dnd 12communiiy Sites deliveTing activitieg. Our heri(age WOTk ill¢luding art ba5¢d and literdry pwjecis ensures IriskL Cultu and hcritage in Binning1]a continu¢s 10 thrAve ] develop. Ourplans forthe forthcoming years include assisting youllgpeopl¢ whollk&y be livin£ withrelativ¢s dealins WAth d¢meDtiti and othcr memal health i6su¢$, expanding the Family Supportpffoject,d(wblirtgthecurrctLt l¢vel of Voluntcers working with us aod increasing Iht number of locallybased activity e£ntresto deliver services io the n)arginalised. We also aim kn adapt our service [fOllO to deal with n¢w immigrants am1 those frolll the avellitkg communiry. We provlde a holistic approaGh to achieve 118 mi551on $iiemeni ttLrDugh th¢ provisi of a tAeTed Selee model.
Page BIRMINGHAM ]RISH ASSOCIATION TRUSTEL5 REPORT FOR THE YEAR EIWED 31 Mareh 2023 (INCORPORATING THE DIRECTORS REPORT) (continued) OBJECTIVES AND ACr[V[E8 (eontlnued) We offer three levels of to all cli¢nts contactiThg ttie 5¢rvi¢¢ direct or through a refeTral pathway froD] a partner organisation. The levcl of support is dtterniined aL th¢ Triage sthge an(L Completio a level of SUPPQrt a5 detailedbelow 15 offered. Level l.. Inforn)ation Ixvel 2.. Brief InteTh'ention (Singlt Advice tnttrventions) ILvel 3.. Enabl¢Tncnt iEKteDded Int¢rvention5} S¢rwic¢s aff provided from our ¢entyal offi¢¢s An Digtdh. from our twelve cfftty-wide communiiy seuings or the clieni's home when appropriat Chalr's Re rt 202S2023 Since 1957 BirninBham Irish As%ttiatiott has always had the PTimarv aim Df trying to improve Ihe quality of all cmbers of the Irish cornmunity's lives by listelling thern aDd their needs aAd tryittg to translate these need5 irtto actso]L I hDPe thaiby reading lkn's Review and kn]wal Report you will se¢ th¢ ¢xtrnsive work thatha$ bee done. We are &ware that much more work needs io be (lone to ensure we continue to makc a differcnct. D¢5Pit¢ th¢ e¢onoTUiC uncertainty BIA has cnjoycd an exciiiDg and ehallejjging ye. Thi$ wort outlines our achievements inc]uding our expansion of Iw D¢Tnentsa SuppDrt projecL the YouDg Persons Emotional SUprt proie¢i a]ongside rdaining many of the new initiaiive services which wcrc thc rcsult of the pandemic. Th¢ developments are an imponant pari of our pnigramm¢ to work ¢li)5ely with our fuderS and parter groups including ihe City Council. H1th Authorities and Other volulltary organisioDs to 5tr¢tsgthen al to i rff¢ctiYe in th¢ 5ervice5 provided by BLA. Notte of the above W[d b¢ pos$ibl¢ without th¢ hard WOTk tkdic&tion atKI commtttoellt fr our managcmcnl artd staff who in addition to thcir normaj dutie8 in proviJinb? C.KLLllethi servires have worked very hard overthe past y¢aT on fundrni5ing. A nuu]ber of Board eMberS have also played an imporwii role in this 8tta which is bL.mill¥ muLh M[ (lejndnding dnd iJupwtaut to our finallcial 51tuaiion. Special mention should be made of the fantastic effS by our many vtslunte¢rs, suppt>rter5 and fundraisers who play a really e55enttal role in both our 5ervÉce delivery and fundr8]ng a¢tiviiies. Indeed they have been doing so for DWY years andhave also beell an important fl In belpin8 our servi¢¢ useTh in nuInetOU5 Vdy5 which often e&[]Y improve their quaSiiy of life and abiliiy io ¥¢ept help. The voluntary 8ector is chaThging quite dramaiicaily as are5uli ofre41u¢ed spending. This presents IK>ih problems and opportunilies ihat will iTopac¢ DU BIA going forwaTd. The Board and Mallagement hav¢ re¢ogtiis¢d that thi5 1$ a very seriou$ Siludliun An terms of futwe developme1 and have workcd OD divcrsitying (r fundxng bas¢ al during th¢ current finan¢ial year hav¢ con)m¢A)¢¢d w¢)rk ¢)n th¢ redesign and restn]cturing of what we pmvide and h(FW w¢ provid¢ IL 3lJis year rn¢)re Lhan ever we wish to thank ourfuJLders [ their Continuig funCIal support incliidtJJg the Irish Gov¢rnm¢nt Emwani Support P[0mMe, Birmingham City Council and Birrningham and Solihul] ICB plus the mally other or8aThisations and individuals who h&Ye madt donaiiot15 tD 51pDrt Dur WOFL Lwi bvi n¢x leas¢ J wouldreally Iike to thank all trjembers of the BIA Board of Dire¢tors forth¢ir support lo yself and other menthers during rhe p&8t year. We welcomed Dew b0d m¢mbErs duting the year the successful inicgtation of thcsc individuals has add¢d trcm¢ndously to tht development of the governance and 5tsBtegic diTECtiOD of the organSation. P*t O'Nellt
Pagc 5 BIRMINGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 (INCORPORATING THE DtRECTORS REPORT) (conlitiu) This ycar. as inÉended we ¢oniinucd to all th¢ proj¢¢ts and acuviti¢s thai we Ta in previous years a5 well as txpanding iDto new areas. The projects that are llp and nJD]Jitig for publi¢ benefit and deliverAll8 our missiot) State¢1 &re'. Family Support - Providing SUp)rt io young children and theit faThi]ies with is5Ue5 swh as bllllyillg. self- esteem, lack of coKfidencG Isolatio Welfe, deb( housing i&8ues aDd family relatio)lps. SccAal In¢lusion- Providingan opwÈuniiy for ¢lÉeDts kn take partin Stimlating aciiviths. social ithteTaclit>n. gnd a¢c¢$$ tr> advi¢¢ and p¢tsonal supp(rt iimEd at all¢vi8ting lon¢Jines4 social i501atiott at depressAon and dellkntia care.
Primary Care- SupportiThg older Jults who may be sufftting from physical andm¢nial health pr(knlems and are having diffi¢ulÉy in engagit)g witb seryi¢¢8 with th¢ aim of improving thtir quality of life and rsonal wtllbcing. Volunte¢r Proje¢t- A vital servlct for tbe orgartisatiom complementing (he staff team aNI w¢l¢oming Glients through rhe frimt receprAon, cooking up a hot nal or ChIng people how to surfthe 1 11 Cultwe aTKI Heritage - Promoting Irish culture and heritage in Birniingham and developing activities that enhance Trish i(kDtity and a viblli active c¢)m]nuni¢y. InforntiOn and Advi¢e Proj¢¢t- A s¢rvA¢¢ aim¢d a¢ pmviding help on a widc rage of i&sue5 from applying for 5tish passwrts, 5r¢king acCoJntnixlatio iKK>kisJg fiights, traciDg rallY members W advice with debi W¢lfar¢ b¢e[Al5. Young peopk and tkmentia-A prtsie¢t ?imedAtsupptrting childretl whoh&vt a Family mem1rI1VtngW1lh Dementia. The project involves visiting schiK>ls and deliverillg sessions to children in the LIassD, as we be]i¢ve children will ftel rnore at ease in a fan]iliar environment aml they may be more willing to shatt their ideas amongs¢ the children they know. Followittg thai, we thets tailor individual and smalltr group se6Si0th5 to SUPPOrt children who have a farnily member living wlth Dem¢niia. We want to eTLcourage children to ask ques(tons aTLd talk about any worries they may have. Our session8 are furt and engaging and are cOmplelY hild fiicnd]y. They involve lots of discussion alld so]ne fi]D and iDforn)auve a¢rtiiues. Ip FOllolI Supp(rt Proipxi - Ow Emoti(mal Sup1 (1j¢C1 off¢rs low-level, preveDtstive support r( childrenand young pcoplc undcr21. who are experiencing difficulties wtth emotianal wclllKing, self-e5reern. c(xJfidenc¢. relatii>nships bullying and identity. Througli a rdnge of one-t¢Fone. drop-inaAd group work8hop sessiorts. we are able to help tlu)se who need IL to g¢¢b¥k on their feet once more. IrSthpassp andBirtheertificates-W¢h2ve paSsrtfOrm$ availabl¢. and ¢4n off¢rguidaKewith applying fx first time or EetKwa15. We a150 have a Photo-me iN>oth on site in Dllgbh Whic rneajjs we eath easily f*ilit&e tinlirte $sPOrt renewals. Perforniance Pr•re f theYr 202&2023 ThTough the projects we have de]iver¢d the following Dutcomes: .A]mosi 6,2(X) ph¢me calls received .Over 1800 virtual attendances at our drop itt ¢entre athd activity ¢lub$ .9.(M)O Food celS distiibuted . Nearly 410 faD)iJie5 aJ)d youjjg children supwrted thgh the Farniiy Support Proi¢¢t . Approacbing480 pe4)ple adthssed their he4]fh needs tknrwgh the Primary Cate Proj¢ei . Over 2500 clients accessed advice alld support services through fr¢H)t offi¢e team -5.810 Hot M¢a]s Ilelivered .OY¢r 1000 ¢li¢nts TtiVed 5UPPOrt with Debt and W¢lfaTe benefrt related issue5 .W¥ had over 1,200 Iq[al visitorn the office looknng for help with passp(xt applicatiolls or visitin8 the shop . Over 2.3(K) wejfare pbon¢ ¢alls twk pla¢e
Page BIRMtNGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR EIWED 31 MARCH 2023 (INCORPORA TING THE DIRECTORS REPORT) (continued) FINANCtAL REVIEW Results for the Year The year w 31 hknh 2023 saw the Charity make a deficit of £146.189.90 (2022: deficit of £34.519.221. Duringthe year derIvieW. the Charity'$ total iRcomiThg resources amoullted 10 £651.516 (2022.. £6819ts7} with £146,77112022- £31.7731 gf thatfromvoluntsry inrome fromourgenerousdonors and£476,204(2022.. £619.767} from grdnts and contracts from our fuTMkrs. Ouigoing resources weTe £774.213 (2022: £717,426). The Sta*rnent of Fmancmal AaAVili¢8 on pa8e 13 the iRcoming resourc¢s 8thd ]nain areas of xP¢Dth'iU. The Bal&nce Sheet pase 14 shows the Charity's assets a]wJ liabilits"¢8 * 31 Mareb 2023. Prlncipwl Fundkn8 Sour Bitmin8ham Irish As5wiations principal funding sources for th¢ year are as follows."
Trish GovernnKnt Department of Foreign Affairs and Trade Eroigrattt Support Prograrllm¢ Bitmingham City Cvuncil IAduIts and Communiiies} Birminghatn & Solihull ICB Binning1M Secondary Schoo15 Family Support Project The Irish Youtb Foundation Th¢ Big Lottery Commuuity Fund BVSC Con]moTrwea]th Games Network NeighbourhcKKI Fund Inve51ment Pomey Apart frDm reraitiiog aFnKtent anM)Unt io res¢rves each Ye TDostof the eharity's funds are $p¢ntill thc short terni so there are few fu1$ for long inv&stment. Reserves Policy Th¢ Tru5tee5 have eKarnined th¢ chaJity'B requirements f¢Y reserves ill lighi of the main risks to the Wwdnisation have established apo]i¢y where the unre8tsi¢led fund¥. not ¢oiiullitted orinvcsled tangible fixed assets held by the chariiy should aim io be cquivalenl LO tjine months, expendiDJr¢. The Board ¢siimates this figwe to b¢ Ipproximat¢ly £375,0 at 31 Maxrh 2023 (£375,000 at 31 Mar¢h 2022). Thi$ po]icy ts r¢viewed every Ye by the Board.
Pa8e 7 BIRMJNGHAM IIUSH ASSOCIATION TRUSTEKS REPORT FOR THE YEAR ENDED 31 March 2023 (INCORPORATING THE DIRECTORS REPORT) (¢ondnued) ILANS FOR FUTURE PERIOIIS BInghaM trish A5sIKiaLion will stretLgthen role as o specialist supprt provider that deliver5 culthiilly competent s¢tYices toth05e WAth an Trisb PTiTnary or Dedheige. This will k achievedby mttting the taTge15 tipiicit to the following strat¢8i¢ objectives that ¥xe grouped with the 5 key Strntle aims organlsati•n. To provide serviL llser centred SUpr¢ serwices Theprovislonof an enbancedm¢nu ofadvsc¢, inf(xmatioThand SuPrts#rVIces forour tsrgetuKr gTOUP$ tbat will en&bl¢ individuals ¢0 achieve indepell&DcG iD]prove th¢ overall quality of their lives and utilise tht cornrnutiiiy fwthe FKnefit of others. The eugagementwith the widercommunity, includiAgse¢ond alld$ubseqllerLtTrish g¢tiCl0n8. ioensure thai service realignm¢ni and development llt5 the needs of the widest constituent groij Through restCh, b¢n¢h markiKg and t£5t ptice m¢tb(xlology we wdl broadcn the range and acc¢ssibility of uur &eryLce5. Toestsblishswvices wiiljirt the commuDityaim¢dattacklingmen¢alh¢althissue5. specifically Inr¢I10Th to (kpression. loneliness and d¢rncntia. To develop r¢ range of CDmmuniiy b&8cd rclii)utce5 including a D¢mernLia Café incotPOTaling • telephonc hElp and advice line and $upport to friends and faTThilies of those suffering with Detn¢ntia. Tofuni)er develop th¢ farnily 8upportproject and make it available to the wider ci)mmunity. To bld eft£¢¢ive and 5UStslnable orghnts4tio RecOls1g that our 5u¢ces$ is dependent a highly molived th effe£tive 6t#ff tBatn. offering opporEulliues for professiona] and personal deYelop]Dent will he integral co its (kvel(pm¢nt plat18. Th¢ d¢velopment and implementation of a mark¢tiDg gtragy to rdiS¢ ihe profile of Birniinarn Iti5b A$sttiation. esrablishing the agency as a leadÉng provider of 5UPPOrt sttrvi¢¢s itt BiTJningham and the regioll. The ongoing developrn¢nt of performa¢¢, D)allagement and qualily a$surae systm$ in OT(kr to eNidence ¢ffectiven¢$s and to build on the cxisting Qualiiy Mark. Service userinvolv¢men¢ wfftll be 5trengthenedtoeosure tbntusers of the 5ervicehav¢actAV¢ Participation within ihe orwdlli5ation. Financi&l management will coniAnue ts) be 5trettg¢h¢n¢d by reviewing illiplementillg maRagemeni systcnk8, enswing tbat we meei our fhnancial rewnsibilities as det¢miJwdby the Clutitie5 Commission and commissioning ag¢Dts. The broad¢ning of our supptrr, rrLellLb¢rsh2p and sthkeholdcr ba. To diversify fundiDg and0ve away fr<)m the reliance on slUW funding. To maintain, prorn¢xe anddevelop an ortgoiJigvoluDteer team thaisuiwts tbe organis10 it) its service delivery and furtlw strengtben5 th¢ ¢ommuDity ttcogThising its wortb.
BIRMINGHAM IRISH ASSOCIATION Page 8 TRUSTEES REPORT FOR THE YEAR ENDED 31 Mareh 202J (INCORPORATING THE DJREcfoRS REPORT) (continued) PLANS FOR FuTE PEIUODS (CODtlnuedl To work eoll*l)orAtlvdy with others to the needs of we serve The maAntenonce of existing and the devclopment (I new patthersjups for the ix]hefLI of Bimiinghatn Irish ASSl40n.s con8titll¢iii group5. The investigatson of the op1ul}itieS of increased eoliaborativ¢ wthking with ]ike-minde41 orgaThiwions Ix)th l(Kally 2nd natsotMIIy. D¢v¢loping Parnierships collaborative workin8 to respond to the changillg Aants¢apr of Ialth and Sla1 ¢ate. Ttr ensure the £b8rity has suffi¢knt thnding ix plate for thttye we serve To ¢nhance the exisring vasion of th¢ orgthisation io achieve a rthusi and sustainable fwMlrai5ing strai¢gy. To ¢nsut¢ the Fundraising and DevelopmenÉ OffKer h&$ appropriate supp
Page 9 BIRMINGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2023 ONCORPOKITING THE DIRECTORS REPORT) (continued) srATEMENT OF DtRECTOILS' RE5PONSIBILITJES 11)¢ Trustees, who are also dir10[$ d BirmiDghaTn kno¢iatson for tkn purF¥)s¢s of compally law. are rtsponsible for preydring the TTU%te¢s' Annual Report and th¢ fUnClaI statern¢nts in accordance with applicable )bw a] Ulted Kingdom AccouJung Standatds (United Kingdonj GtDerally A¢¢wed ACClting PractACCI. Company law requi the Trustees to pr¢pare finan¢i81 statcllnts fix each fancIal period FAhich give a uue and Iiir view of the siare of affaiTS of thc charitable coinpaTry a]Jd of the ITDin¥ resources and application of iesources, includiD8 the income al expenditur¢, of the Chtsle company for that p)(1. In pr¢piD8 these Iinanclal Svdiements, the Trusiees are required LO.'- s¢l¢ct stable 2ccountin8 policies and then apply thern ¢onsiswitly: ob8ervt the meth(xls and prIlpleS in the Charitits SORP 2019 IbTrS 102),. n]ake judg¢llnts and esiimate8 that are rwonable and pkudent; epare the linClaI 8tatem¢TLts OD the going conccrn b¥tsis unless it ts ilkappropriatt to pre5un thai the charitable cOmp)Y will continue in orKrdtiOn. The Trt8 are re5pon$ible forkeepiDg &dtquate accounting recoTd5 w]Jich di8close with r¢asollabLe accurdey at Iny time thefjnancial po8ltionof the charitable compaAy aThd toenable ihtmtoen5ur¢ thatth¢ financial statements COp]Y witFL the Companie5 Aci 21K)6. Thev are also reSnsible for safeguardiug the 2cts of the ¢harioble (illVanY and h¢Dce fi)r taking reasonable step$ for the prev¢ntion and detection of fraud al other irr¢8ulaTilies. STATEMENf AS TO DISCLOSURE OF INFORMATION TO AUDrroRS So far as th¢ TNs*e5 aiwar¢:_ tIre is no relevani audii illfornjation of which the con)pany's auditoris unaware.. Ihe Tn]stee5 tsken all the Steps rIr they ought to have taken in order to make ihemsdves aware of ally rdevant audit InforntiOn and ioe5thbli5h that the auditor is aware of that infonnauoj). This repDrt has Eten prepared in ar¢ordance with the Statement of Re¢ornmended PtHthi¢e.' Accounting and Reporting by Charities FRS 102 and in accordance withth¢ 3pe¢ial provi5iOn5 forsmall co]DpaTJies uthder Part 15 ofthe Companies Act 26. AiJDITORS The audiiors. PriTne. will be proSed forre-appointtnem at the forth¢oming General Meeuj Regisiercd Offic¢: SL AnTJe's P1$h Centr¢ AlccsteF S(Teet Deritend Billningham BL20PH SRgned by order of the Ts5.. P O'NCI Approved by tbE Trustee5 On 1311112023
Page 10 REPORT OF THE INDEPEYI DEwf AUDITORS TO THE MEMBERS OF BIRMINGHAM IRISH ASSOCIATION FOR THE YEAR E14DED 31 MARCH 2023 Opilli(b We have audite4J tbe fJTrancÈal Strte£¢S of Birn]ingbam frish Association lthe'charitsble compally) for y ertded 31 Mar¢h 2023 which COrnk¥ise the Statemertt of Financial Attivi¢ie5. tbe Ba12nc¢ Sheet. the Statemem of chfl0wS and nae$ iothe financig] statemenis. including 5ignifJcant a¢¢ounting policies. The financialreponing fraToeworkthat hasbeen appliedin theirpreparaiion is app]i¢ablelaw and Utiit¢d Kingdom Acco&1)gS1adardS. including Financial Rcwrting sildard 102 (United Kingd¢)m Generally Accepi¢d A¢¢ountin8Pra¢ts¢e). opillioA tk fll]knLial statemeDIs.' give a true and fair vlew of ihe ststc of thc charitable Companys affairs as at 31 March 2023 and tsf its in¢oming res(X¢¢ and application of resourw, including its illcome and eApenditure, for the Ye then en(kd; have bEen properly prepared itt a¢¢ordaTLce with Umited Kittgdo]XL Generally Aw¢pted AcCotillg Practice,. and have been prepared in a¢¢ordance with the iequirenwiis of the Comparjies Ad 200& B#si$ for oplnlon We coNlucied c4Jr wdit inaccordance wYthlnmational Standards on Auditing IUKI IISAS (UK)) applicable law. Our responsibililies under those 8rattdards are furt1 described the Auditors r¢sponsibditie5 for the audii of the flnancial statern¢nts section of our rcpcrt. W¢ are independeni of the chItable ¢ollJpany d¢r0rd2Ce with the etbical requirem¢nt5 that are relevajll to w audit of thc financi statellKnts in the UK. includiDg the FRC'S Ethical Standard. and WE bave fulfilled ow (Kher ethical responsibilities in aC)rdanCe Ivith these Eequir¢ments. We believe thai Ibe audit evidenee we have obtsined is sufficient and approwiate to provide a basis for our opinion. Con¢lu5É0ns reiatsng lo going Concern In auditin¥ th¢ fiRsJJcial SLements. we have concludul that the tTU5t¢e5' U8e of th¢ going concern basis of accounting in thepteparalion of the flnancial $r&tem¢nts is appropriate. Based on the work have perfonne4 we have not Adentified any materiAJ un¢ertaintie8 Ielaiin8 10 events or conditions thaL individually or ¢olle¢tively, may ca$t Si8nifitant doubt on the Chitable company's ability to Contille as a goiDg concern f( a period of at least twelve mooths from when the fmatKial 5tate]xnts are authorised issue. Our responsibilitie8 aDd the Eesponsibiliu¢s of the trustees with respect to goiDg c0cern Are descritra in the relevant SLi1)ll5 of tbis reporL Other inforjnatton The otller inf0rniatlt comprises the informioD in¢luded in ihe Thsiees repo othcr thatt the financial statemenL8 and ouraudilor's reportthtreon. The trustees arere$pDnsible forthe other infortnation coMaiDedwithi Trustees r¢pM. (hr opitlion on the finan¢ial stht¢rnCTats noi coyer the othcr infomiaiion and. except 10 eKtent herWIse ¢xpli¢itly slated iti our rephri, we do noi express ?Y form of assuratKe COTaclusion thereon. Our responsibiliÉy is to tead the other ijjfmation and, in doing 4u. con5Ader wh¢th¢r thE other information L5 materially incon%i%lenl with the finaTrcial stalemeTIL8 1)r our knowledg¢ obtained in the Lourse of the audit or thheiwi$e appears to be mariaily misstat. If we identify such matCTial inconsistencic5 or apparenr alerial misstalennI$, we required LO determine whether tbis gives tise to a maierial missratemeDI in the financial Statet8 cbcm]ve$. If, ba%d ou the work we have perfonned. we LoTr¢lude that the 1$ a material Missi¢me of this (thr illforn)ation, we are requtred to report that facL We have nothing in this regard. Opinion OD <rther Dwtters presLYibed by the Compallies Act 2006 In (x]r opinioffj based the w(rk und¢rtJken itt the course of the audit.. the information giv¢n ill the Thisttts for th¢ fllmicial year for which the fnanCIal state]nEllt5 are preped is consAStetll with lh¢ fi]lanc statements., and the Trns¢¢e5 Rcporthas been pr¢pared in a¢¢ordallce with appli¢able leBal tequirements.
Page 11 REPORT OF THE INDEPENDENT AUDoRs TO THE MEMBERS OF BIRMINGHAM IIUSH ASSOCIATION FOR THE YEAR EIYDED 31 MARCH 21123 M*tter% which we are rffjwircd to report by exception Itt the light of th¢ knowled8e attd und¢rstanding of the chaEitabl¢ ¢on]pally and its enviroDmBll¢ oIMain¢d in the (rse of the audit, we have not idenrified materiat mi5stat¢men inthe Trustees report. W¢hav¢ nOths toreportinrespect of the followimgmatrerswhere the Comp8niuAct2006Tequires us ioryotT ID you if. iii out opinion.. adeqllatc accountiDg records have )t been k¢pt or r¢turns &de4th for ¢)ur audii havc not been received from branches visited by us", or the financial sLtl¢ments arc Mot in agre¢m¢nt with the accouDtiugTtcords at retvrns., or certain dis¢lo$ures of tru8tee5' Mnuncration specifi¢d by law are Dot Jllade. or we hawe no¢ received all ttLe iJforn)tiLiOn and explan10Th$ w¢ wuire our audit; Ot the tsVSLees were not entitled io take advalltage of the sm2ll companies eKemption from the requiren]ent to pware a strategic r¢port or in prepwing the director5. re[. RespoDsibilltles rf trustees As explai1 more fully in the SiaremeDt of Directors. R<spettsAbilitic5. the trustees (who are also the directors of th¢ charitable COpanY for Iht purposes of ¢ompany law) ar¢ responsible for the preparation of the fi01a1
atcrncuts and f(K being satisfied that th¢y give a true alld fiiir view. for such intetnal wntrol a$ the llvstees
is n¢¢e$sary to enable th¢ ptparauon of fiTthn¢iaJ swements that are free from maEri2l rnisstatemenL whdher duc tofraud or error. Inpr¢paring ilke finaT)cial statements, the tru5te¢$ are respo]J5iblt for 455tssing the charitable company's ability io continue a5 a going concern, disclo5illg? as applicable, matm relad to going concern and usillg ib¢ goin8 conceTn basis of accounting unless the trustees ¢ither iniend to liquidate d)e ¢haritable )rnpany or to r¢ase ¢FYrarion5. hav¢ no realistic alternative but io do so. Ow res)bilItles for the 4udit of the statements OUT objeclives art to obtsinreasoThabl¢ assllrallce abt whether th¢ flnancial 5taments as a whok are free from Diateiial niisstatemenL whether due to fraud ¢Th)r, and to l55ue a Report of ti)e IndeNdeDt Auditors thai iocludes Dur opiiiioii. Reasonable assurance is a high level (pf assurar. but 18 Tlot a guaralliee an audit eixjducted iAa¢cordancewith i.gAs (UKI will a]ways (k(e¢i amater1 misstalesllentwh¢n i¢¢xA$is. Misstatennts c&n arise from fraud orerror at are considered maieriaj Lf. Andividually or ID the agggate, thcycould rcasonably ke expect LO itilluellce th¢ economic decisio]Js of users taken Dn the basi5 of thestt fin9nti21 sthtements. Iyregularities. iu¢luding fraud. are itL5tin¢e$ of noll-compJian¢e with laws alld regulations. W& design procedures line with our r¢spoDsibiiitie¥, ouditted above, to deieet materAaTr 15stateMentS in recl of irre8ulan'ties, Jcludin8 frdud. The ¢x(¢Trt to which our pr(ttdyr¢8 are capable of dewting irregulariiie5. including fraud s$ deiailed below.. lkn approa¢h to ideAtifying WKI assessing the risks of maierial missiaiement inre5cl of ineylorities. indudiDg frwd and noD-comp]iaD¢e Mryth laws aDd regulation$. was as follows: the engagen partner en8ured tlkrf th¢ engagement tea coll2ttively had the apprtspriate ¢ompuellce, capabiliries alld skills to idetttify orrecogDise n0n-comp1ka8 with applicable laws and r¢gulations: we idcntificd the laws artd regulations appli¢abl¢ to the charity thTougkn dislussions with trustces aTLd other J]]anagemeni and frorn our co]wDeTLial knowledge and experience: we foLd on specsfic laws and regulaiions wku'ch we cotisidcxcd tnay havc # direct material effect OD the financial 5taternents Or the opcralions of ihe eompany. incluth'ng Charities Aci 2011, thKation legislatioth, data protection, anti-bribcry. ¢mpl¢)yMel environmeTr&l and health and safety legislation.. we focused on spe¢ifi¢ laws and regulati9 which we COll5Ldered may have a direct terIal effect on the f&tI81 sthtenents or the 0ratiOns of the COTnpany: aDd we assessed the extffllt of Compliance with the laws and regulations identified above ilLTOU8b n18 ¢VArI¢S of algeM•)1 and inspecting leg ¢orr¢$polldence. W¢ assessd the 5usrepLibiliiy of the Charity's financial 51at¢NKnts to material missiatemen( lllcluding Ob11]1n8 Jn undcrstaKding of how fraud Jnight ¢r, by.. akitlg enquiri¢s of mallagell*llt a5 tts wh¢re they coDsideTed there was susceptibRlity to fraud. their knowledge of acu]al. 8u5pe¢ted attd alleged fraud; and considerittg Lhe itrternal COTLtyols in place to mitigale Tisks of fraud aDd non-complian¢e with laws and ¥egulatioDs.
Page 12 REPORT OF THE INDEPENDENf AUDITORS TO THE MEMBERS OF BIRML INGHAM IRISH ASSOCIATION FOR THE YEAR ENDED 31 MARCH 2023 To addr¢s$ ihe risk of fraud (hrough management bias and ovettide of control& %.. rf(med ana]Ytic pmcedures ioidcDtify any uDusU or uncxpecttd relationships.. tested jwrnal en¢ri¢s to identify unusual trallsactions: assessed whether judgemenis atdas$uwptions made An d¢teTrThinitsg accounting esiimates were indicative of potenlial bia5,' and invtstigated the rationale bebind sigDifJcant or unusual traDsactiot)$. In respo[ to the risk of Irregul7t1¢S and nDM-¢omplian¢e with laws and regulation5, we designed prwEdures which included. but were not limited to: agreeing fiTrancial 5taternen¢disclosuTes to underlying SUPPOrfiRg documEntatiott'. reading the Trtes ofrneetitlg of d105e chaTged with gOvernace", enquiring of mauasement as to a¢wal andpotenual litigation and claims: alld Icviewing c4)rre5pondence with HMRC and other r¢levaJ)È parties. There are imhereni limi[lOnS in our audit procedures descritKd above. The llM)re removed that laws and re8ulations are from fJnallcia] traus&ctioll& the le55 likely it is that we woujd become aware of non-coropliaDCe. Auditing Standd5 also limit the audit pro¢eduw required to ide])tify uon4tsmplianre with laws and regulations to enquiry of the direct(5 and other manag¢nwm aDd iThspe¢¢ioll of regulatory atKI legal ¢onrspOtt<ke, if any. Material mis$tements thai arise due to fraudcan be barder to dete¢t than those t5Mi arAse from error as they ThY involve deliberate concealmetEt or co]lusion. A further desttiption of out responsibilitie5 for the audit of the finallcial starements is on the FiDancial RCting Council's wcb5ite at wwwfr¢.org.uklaudiiorsresponsibi]ities. This desLYiPtionfomis part of ourRet of the IrKIeIdeDt Auditors. Use of our rewrt This report is nde solely to the charitable eompony's nmbets, as a bDdy. tn aec(tdaDce with Chapter 3 of Part 16 of the Companies ACÉ 20(. Our audii work has be¢n undenak¢n so ihai we might sta* the ch1tbk company's membets those rnatiers we are required to statc 10 thcm tn ats auditors. report and fw no olhtr purpose. To Ihe fullesr extrni pemitted by law, we do not accq)t or assume resrH)tisibility kn anyone other than the Chlb]e ¢ompany alld th¢ ¢tMritable cOmpanS MberS as a b(Kiy. for our audit worL for this report. or for the opxnions we have fornd. Jeremy 'tsOn BA FCA Prime cer Oak l Homer Road Solihull Wcst Mid]aNIs B913QG Date: 29/11/2023
Page 13 BIRMINGHAM IRISH ASSOCIATION STATEMENT OF FINANCIAL A1vr[lEs lincorwrAting INCOME AND EXPENDTfuRE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023 Year Eo 3 Note Rc5tricted Fund8 Toidl Income fro. lega¢ks Charftable aetlTrltles; Emiall1 SUlV>rt J46.771 146,77J JJ,773 31,n3 203.950 203,950 237.252 237.252 Community supp)r¢ Health and hardship SChIs piogtaJ]uJ 106,094f 95,774 J2.49) 284.330 84,042 284,330 84,612 9.999 86,574 J2.49 9,999 Activity centr Other tradiDg activities: jIestPut e0Te 2,OJ71 (961 28.541 12,J131 28.541 3,558 31.J75 192 3,538 31,J75 192 Total Income 454,fAII 196.915 651 J16 fMAS230 76,677 6K,907 ExWiditre on: Rais1h fullds Charithble Activities: Emigrani support Ctsmmuniiy suppori Health and hardship Schools prOatn Aetiviiy centse Other ebaritsble expEnditure 2.282 2.2A2 Jl3.628 222,566 J42,808 313,028 222,566 142,8&8 18.259 2.483 05,475 285.218 247,258 130,010 285,2J8 247.23* 130,OJO 15.31J 1,39 35,369 18,259 15.51J 1,398 35.369 65,475 Total exwidfithre Unrealised 8a2tt&qo$se$ t179,(2 95.211 123,4931 774,213 123,493) 603, 54,36GI £717,420 Nct ItspendltweySn¢oMe Transf5 between funds 1224,4011 J14.734 78.211 1146.J90) lJ14.7341 156.8361 67.J26 22,317 167,32tS1 134,519) 14 NetMovemei fuwls IJ09.0071 36,523 (J40,J901 JO.490 I45,() 134.519? RtliaOn of fuDds: Total fvnds broughi forwatd 550,799 318,643 809.443 540,309 363,652 Total funds wri¢d fonvard 441,132 2KI,J2J 723,253 550.799 318.043 869,443 l]Le result5 for the year (krive from comtinuing a¢iiviues and there are no 8aiJKs or Ios5cs other than those shown v¢. The notss on pases 16 to 26 f(m part of the xc(sunts.
Page 14 BIRMINGHAM IRISH ASSOCIATION BALANCE SHEET AT 31 MARCH 2023 Not¢s 20 2022 FIXED ASSETS Tatxgible assets JllvesulleTht property 45,076 43,872 71.324 67,305 88.948 138,689 CURRENT ASSETS Stock DebtOf5 Cash atbaDk and ID haTrJ 1.501 10.174 743.559 9.188 fA6.225 656.917 755,237 CREDITORS: falling yegr 12 {22.6121 (24,484) NET CURRENf ASSETS £634,305 £730.753 TOTAL ASSETS L&SS CURRENT LIABILfriES 723,253 869,442 NET ASSETS 723,253 869,442 cHARr FUNDS 15 Umr5triLieil Furn Restricted Fulld5 282,121 441,132 318.(45 550.799 T(YTAL CHARITY FUNDS 723.253 869,442 These fmallcial sta*tlLent$ hav¢beeL prepared in cordanCe withthc special provi$iom applicable to companies subje¢t to Small comydlll regime urtder Pan 15 of the Comp&nie5 Act 2006. These finacial staternenis w¢r¢ approved and authorisedforissue by thc Trustees oll 1311112D23 alld are5igll on th¢iF behalf by'.- P O'Neill- Trusiee The n(rtes on page5 16 to 26 forrn part of a¢counts. Company Regi$watioll Number.. 3628076
BIRMINGHAM lliIsH ASSOCIATION Page 15 srATEMENT OF CASH FLOWS AS AT 31 MARCH 2023 Noie 202 2022 Cash tlow from oper&ting actAY£ties Cash gener2ted Irom 0rationS b)terest recelvcd (97.334} 5.71P 192 Net casb provided by (used inl opernthig aelltIeS (97.3341 5,9Jl Cash tlow from iDvo%tlnp acfiyities: Purch&g¢ of tangible fixed assets IntetreCeIVed (5.541) {192} Nete¥h provlded by (ell in) inYe#nig adivities (5,7331 Net I(de¢t} In and 4xsh equlvwle]s for the ye2r (97.3341 178 Cash and rash equivalents at the begi[18 of ihe yu 743.559 743,381 eash equivalents at the tnd otthe yr 646.225 743,559 Casb and cash equiv#leDts conslst Dr: Cash at bank and ITh hand 743,559 l. Reconciligtlon rfnet income l {e4nditieI to net Ilow from opernting tIvitieS 2023 022 Nei incoMe/{eXpe]Etl f(Kthe reporting1(1 {as per the SOFA) Adjustrnettt8 for.. Deprcciatioll charges IAK8s on disFosaJ of fixed asscts Decreasellincrease) in siwk Decr¢asel{increase} in dthtt) (Decrc8È1lincTEase crediioTS Jntere5t Receivable UnwJi5ed gainlJo88 4M JnvesttnentProperty 1140,1901 (34.519) 26,248 28,417 (1039) 14,817) 17,077 192 986 (1,871) 23.493 Net cask flow froTn operaling acuviiies 97,334 5.911
Pa8e 16 BIRMINGHAM IRISH ASSOCIATION (FORMERLY IRISH IN BIRMINGHAM) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTKNG POLICIES (a) Bgsls of preparjng th¢ finattti Statements The financial 51ateiDents of the charilabk company. which is i public be]lI vD¢iiy ullder FRS 102, have be¢u prepared in accordance with thc Charities SORV (PRS 1021 'Accountittg and Reptirting by chlties.- Siatemeni of Recommended Practiee applicable io ChLtieS prepariDg thcir ac¢ouni$ i accordlnce with the Financia] Reporting S)(1drd applicable in lh¢ UK and R¢public of Ireland (PRS 1021,, F4Jhancial Rcp)rting Standard IU2 The Financial Reptrtillg Ststtd&rd appliLabk ID rlie UK 2nd Republi¢ (rfIrelaTrd' and the Compaoi¢s Act 2006. The financial st&t¢DYnrs have prepared UDder hi8tori¢a] ¢o$t ¢OILV¢TLIio Thes¢ finamcial Statements have beett prepared on & goin8 concern basis as thetru5tres believe thai no n]aieriaI unceTtsie¥ exigt. Tbe tNsteeshav¢ ¢onsid¢redthe level of funds held aud the expected level of i]02 and exp¢ndiiure for twelve months from allthorising these financial srar¢m¢nts. The budgeted iDcornc a[ cxtLn(fithrc is slltficient witb the level of r&wves for the clwity to be able Loniirtv¢ #s a going concern. (b) tncomt tncome 18 recognised In the Sraiemeni of FAnancial ActiYiiie.% when ib¢ thwJity has entitlement to funds. ally jthortTra] coTrth'tions attached to the itemls) of incotne haye Fttn inet, it is probable thai the iDcome will be received aud the a]n(x]nt call be measured reliably. Th¢ following specif&¢ policies te applied lo particular tegOrIeS of in¢om¢: For donati0Th5 to be recDgnised the chariry will have been notified of the amounts and settlttneDt date in wwiiing. If there are conditions attachcd to the donation alld this requires a level i)f perforntaoce bef(Ye entiilemtnt t¥n b¢ obtaiM¢d. then inconTre is deferred lti] those conditions arc fully Jnet OF the fulfi]ment of Londiiions is withiD the Control of the cbar&ty attd if is probable that they will be fulfill¢ Incorne fn)m 8rants is re¢ognised at fair value when the Charity has etltitlement after aoy perfortnance ¢ondition8 bave bccn met, it is probabl¢ that the incorne will be received aDd the amount can be measured reliably. If elltstlement 18 not Inet them these aTnounts arc deferred. J)OTLated facilitie5 and d0That professional serwices are recognised as Ancome at their fair value whe their ceon()micbcncfit is probible. itcAn b¢ Tneasured reliably and tbe charityhas colltrol overthe it¢rn. Fair valu¢ 15 determined on r]ie basis ofthe va]w of the gftto thc charity. for example the amount the charity would bg willing Io Vdv iJL the oF¢n markei fly such facilities and services. A ¢orrespondiDg amounr i$r¢¢ognised in expenth'iure. No aOUnt is included in the financial statements for volunteer tink in lin¢ with the SORP IFRS 1021. Further detail is given in the Tw5tees' Anllual Report, where reltvant. 1¢) Expenditure All expenditure 15 accounted for on accruaLs basis and has cjassified under activities thai aggrtgate all cosis relatrd to any particular activity. Expertditure is r¢cogniseil where there is a legal or constrllctive obligation 10 makE paymetlts tfr third parties. it 1$ probable that the settl¢m¢nt will be required and the aMOnt of the obligation call be measured reliably. It Is categorise(l under the lollowing headillgs= Costs of raising funds ¢ompris¢ ¢osts incUed by the charity in the generation of donation a]Ml fundsIng income. E%nditUTe tpn chitab activities include ibos¢ cNts illrurted by the charity IA the delivery of its activities amd $¢rvices for its benefici1¢8. Otlkr CAlttUre represeTht8 those itrms not fatiing irno the categories ai¥>ve.
Page 17 BIRMINGIIAM IRISH ASSOCIATION (FORMERLY IRISH IN BIRMINGHAM) NOTES TO THE AccoiJNfs FOR THE YEAR ENDED 31 MARCH 2023 (eont'd) ACCOUNTING POLICIES {u)ntthu¢d) Allcategorie5 of 518 include both¢oststhatcan begllocateddirectly to $u¢h activities and thoseeosts of all iDdir¢¢i narure necessary to 5upIx>rt th¢rn. Ir0Veble VAT is charged a8 aA expens¢ 4in$l the activity for which exFnditwe aEOS& Svpport ci)s¢s are those that assist the work of the clwity but do not directly Bpr¢s¢nt cb*Eitable activits¢$ and Ilud¢ wejnises costs. 0jr¢ tosts, governance Costs, adrninistrdtive alld payroll costs. Thev art incurred directly An 5UPPOrt of ¢%lIUre on the (thjects of the eharity. Wh¢T¢ 8uppon ca5ls cannot be directly attributed to particular acrivities, they have iten all(cated to expendiwre on 2 basis which may be based 00 a¢(iVAfy as representcd by d]et costs exnded on that a¢iiwiiy, c based on a oy)rtion of Sraff costs. Id) Tayjglbkfjyed gs5ets Depla(10tt is pmvi41ed at the followiDg 3nnual tatcs irtordcrto off ¢ach asset overits estimated %eful life or. if beld under a finan¢e lease, over the lease lerm, whichever is the Shorter. K£asehold property ¢Kp¢nditwe Websiie development Fix¢ur¢8 and fillings Motor vehicles Coinpuler equiprn¢n( - Strgight line over 20 years - 33.3310 on cost 15% on reducing balance - 0reduc]ng ba1ce - 33.33% on cost (el Investme#t Property InvestJlleDt wop¢rti¢s ar¢ re¢ld at fair value bag<d on the di5CQUnted lease ¢o5t of the rcntcd arca. {Q Stocks SÉwk5 ate lUC4 ai the low¢r of costaDdnet Teaiisable value, afier making due allowancc for ob50kte and slow Tnoving items. (gl Tmtion The chaThty 15 ¢K¢mpt fwm ¢orpor4tion tax on its ¢haritable a¢iivits¢$. Ihl Fund a¢cfftintln8 Unrestricted fund5 can b¢ used in a¢¢QrdWe with the charitable objectives at the discretion of the In]stees. Re8tricted funds can 0]Y be used for panicular re5tiicted pl Within the objects of th¢ ¢harity. R¢5trirtions arise when specified by th¢ donor ot whett funds are raised for particular restiicted purposes. Furtiw explaLatioD of the nature and purpose of eactk fund ffis included in the DDtrs lo the fJnall¢ial statemellts. I PeiR costs amd other postsretirement be]rrtS The chatitable company operat¢$ a d¢filled conttibutionpell5i4 scberne. Contributii)lls pyable to the haritable eompany's siOn scbcme are ¢harged w the Staiemellt of Financial Activiiies in the per1j to which they relate.
Page 18 BIRMINGHAM IRISH ASSOCIATION IFORMERLY IRISH IN BIRMINGHAM) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED JI MARCH 2023 (cont'd) OTHER TRADING ACTtvriiES Year to March 2023 Year to 31 March 2022 FuttdraisiL8 evem% Shop inci)Tne Rents receiyed Pa55wI & Photsp tcfund 5.752 20.630 L.159 6,J41 25.034 28.ml 31,175 TRUSTE AND KEY MANAGEMENI PERSONNEL REMIJNERATION AND EXPENSES The ttUSte2s n¢ith¢rreceived waived ally remuneration dwiltg the y¢ar {2022.. £nil). No w¢re paidtravel eX$¢S durin8 the ytr (2022.. £Dil). The Chariiy consider5 its key mandgemettt personllel ¢ompri5e the Board Of Trusices and the Chief Eyecutive. The tots] amouni of ernployee beneflts includinE employEr's pensiou ¢OtributionS receiv¢d by k¢y matMg¢n]entpersotI were £5335012022.. £52,614). Staff Cos andEm Its Benefits 2022 Gross salartes Emplover's Dational insur9ce Employer's nSIOn Contributions 464,622 36,013 11,685 403,699 34,963 11.755 512,320 510,417 No employee eamed Trore thaD £60,(M)O pa12022: none). Averd Number ofErn lo Direct AdrinisttEuon 18 19 21 PENSIONS Th¢ ¢harily operates a d¢fined contribuucm pension scheme. The charge to the S¢ment of financial Activities for the v&2r 1$ £11,685 12022-. £11,755). Thete were no tstandIng eOntyAbutions at 31 Mah 2023 £nil {2022.. £nAII and #o p]ryaid Colltributions a¢ tbe year-end {2022.. £nill. Th¢ nSIOn clwge 1$ all(¢at¢d in reswA¢ted and utJre8tricied fuods dendIng on wlrther 51aff are engaged in activity funded by re5tiicttd fund$.
Yr , tr4 11 AlJ- I rryo m*r4 oth tr- IIIIIIFI Sall Yr&
Page 20 BIRMINGHAM IRISH ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 (eon¢'dl NET EXPENDITURE FOR THE YEAR Nei eXpe]lture for the financial yesr is aft¢r rhar8ill8:_ Year t 31Ma 2Tr23 2022 DepreciaEion- oWd assets. unrestricted fun Audit fees aydit - other seThices DefÈcii on disposal of fixeda5set 26,251 4,400 4,469 28,417 4,1(k) 5,876 TAXAT10Tr4 No Ci)Tporation Tax ]ial)ility aris¢6 in re6P¢Ct of the year since the ¢¢)Jnpany Iw been a¢PIed a5 a charity for iakarAon purposes. The exemptions afforded by legislation a available 88 all illCLNne and gaills are applied to chaJitable purposes. TANC.JBLE FIXED A&SETS Total Vehicle ellt l Awil 2022 Additions Disp05als 61.245 99.782 65.588 37,658 11.928 276.201 At 31 2023 61,245 99,782 65.588 37.658 11,928 276.201 Depredatio At l April 2022 Charge for year Eliminat¢d on disposa] 42,492 17,579 71,798 4.986 41.504 3.557 37,155 126 11.928 21)4,877 26,248 At 31 March 2023 60.071 76,784 45.061 37.281 11,928 231,125 Net k value Ai 31 MCh 2023 1,174 22.998 20,527 377 45.(116 At 31 March 2022 18,753 27.984 24,084 503 71.324
Page 21 BIRMINGHAM IRISH ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 (eont'd) INVFSTMENI PROPERTY Market Value At 01 April 222 Revaluation 67.365 {23.4931 At 31 Mawh 2023 43,872 The inve9mn[ property 1$ included at fair value. Thi5 f4ir Vll¢ has been d¢t¢nnined by SIng tb¢ (tis¢ound ¢ost of th¢ lease of th¢ pr¢mi5¢5. Ith STOCKS Shop 8IKKls held f(r resale 1.5(14 1,504 11. DEBTORS- AMOi]N]S FALLING DUE wfiH]N ONE YEAR 2022 Other debtors Prepayments and accnd ittcomt 560 8,628 5,191 4,983 9.188 10,174 11 CREDITORS- Amouwfs FALLING DUE WflHIN ONE IR 2023 2022 Trade credit¢rs Other ueditor5 S11 fjecutiLy 13,840 8,772 14.320 10,164 22.612 24.484 Il COMPANY LIMITED BY GUAIL4NTEE Th¢ Company has no sharc c&pito1, b¢in8 Jimkt¢d by guardniee. There arc sev¢n Mcm of th¢ ¢omp*)y. each of whom has utylenthn to contribute £1 ill the event of the company being woul up.
Page 22 BIRMINGHAM IRISH ASSOCIATTON NOTES TO THE ACCOUNIS FOR THE YEAR ENDED 31 MARCH 2023 (con¢'d) I& MOVEMENT IN Fuf+lDS Ai31 Transfers Mar 2023 r 2022 Incorne Costs R¢stricted fw)d$ Big Lvtlery Fund Binningham City Council- Older Adult8 iwluding ROSIEA Health and Hardship nd Irish Govaw]nen¢ tkpartsnwii of FOls Affairs and Trade; Emigrani Suppm 267.812 8.022 {60.6861 (72.7¥01 20I.126 895 60.653 86.574 {142,808) 262.780 {3l3.629} 56,234 53.500 10.815 13.466 frtsh GovertllJ)ent, Depari]nenr of Foreig Aff at.1rad¢; Reconciliaiiort Fund The la1]d Futtd of (keat Britain Otber Gen21 COMMtY Support Proie¢ts 8,252 8,2 20,051 235.847 20,051 197,342 44.593 (83.098) 550.799 454.600 (679.IK)11 114.734 441,132 UArestritted futth Gcllcrdl fund 318.643 196.916 {118.7041 (114.734) 282.121 869.443 651.516 1774.2131 723.3 A tfdnsfeT vf £114,734 (2022: £67.326) to restricied fU[S in the year represettts the tra]Jsfer of u[eStricd funds to project$ in deficit ai year-end for which no further funding is eKtttted to be received to cover co$ts on Ihe prOJLs concerned. The Charity sufficient Te5Durces a 31 MaKh 2023 to fulfil its commitment to each [JetL IIwp05e of Restslcted Fund5 Big Lott¢rv Fund This ¥uM1 is a project funded by the Btg Lottery Fulld tbat wi]I CbIt tILC Charity to carry activtties in cornrnunity support atMI h¢alth lated issu¢5. Birnjingham City Council- Older Adults Projeth including RosfiA Thestfunds sUprtthcprtiV1S10n of the aciivity cthjtre, olltrtxhsupp and advice and guidance. Health and Harddtip nd This fulld provides Lhe resourLes for liealth rel*d issuts amongsi the on)munity theCharity5erves a]Ml forcliellts in Dee41 of fanCIal supp( due peEsona] h¥xdship and distre5S. trish Gov¢rnnenL Depam¢Thi of Forei8n Affairs al Trade: EmigraTJI SupportPrograllllne Th¢se supporr salary and project costs for Birjnxngham Irish Association's SOCAal Anclusiotk, prinwy carc, famÉly suptKrttand cultural deVeIDP]tfti ptoj¢cts. The Ireland Fund of Great Brirain These funds were for work in bereaVtllnt and befritndillg. GeneT31 cO[nnItY Support Projects Thi ftstjd is made up Df a llwnberof qth8llereommutiity SuprtproJet which have been pooled together to forn one fulld. Irish GoverDllLeDL tkparbnelll of Foreign Affairs and Trade; Reconcilil¢ll Fund Contribution towards tile Inall&ll0 of wanent lighting on iht Birn)ingham Pub BombiDss memoriaj, the MO $AgnIfa1)I ot of iu in the UK. This will ensure that it can accessed as a place ol memorial all y¢ar rwnd and wi]1 serve #5 a bea¢on of light and hope to au whD ethteT and leave Birniingham thtuugh Cetttrdl Statii
Page 23 BIRMINGHAM IRISH ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR EIYDED 31 MARCH 2023 (eont'd) 15. f4Er ASSETS ANALYSED BETWEEN FUNDS Tan bilities ikne Assets Unrestti¢ted fvnds Restricd fi]nds 88.948 193.173 441,132 282.121 441,l32 88.948 634,305 723.253 I& ULTIMATE CONTROELING PARTY ID the opiniojj of the trustety, lcaus¢ of the way that tlte cl)ariiy is COSL1ed there is $itsgle ultim&te cimtr0l]gp•rty. Th¢ rhatity 15 ¢ff¢ctiv¢ly rontroll¢d by the Boani a8 a body. 17. RELATED PARTY TRANSAcfioNS There are norelated party ttansaciicms whh require disclosutt in th¢ accounts. I& OPEKITING LEASE COMMITMENTS At 31 March 2023, th¢ Cbariry was commiti¢d ¢0 totsl future n)itLimrn Icast payments under othJ- CarlIable operating l¢ase5 a8 follows:. 2023 Withitt orte year Between two and five yeir5 La than five years 35,698 88,599 35,310 124,298 29.533 124,297 189, 150
Page 24 BIRMINGHAM IRISH ASSOCIATION NOTES TO THE ACCOUNfs FOR THE YEAR ENDED 31 MARCH 2023 (cont'd) 20. ANALYSIS OFTHE REsfRICTED FUND DERIVED FROM THE IRISH GOVERNMENT Atl At31 MaT 2U23 Inco]ne Costs Ellgrant Supw>rt Prgran. Contriburion iowards Projeci Cosis: Culture. Sp(ts and Hetitag¢ Family Support and Welfa Primary Catt Project Socia] In¢lusion Project8 West Midlands trtsb Support Partncnhip Collab(wive 31,500 153.949) 33,6) (46.1311 28,350 (41,9111 137,830 1171,638) 31.500 22,449 11043 13,561 33.808 {28,3611 10,327 13,4é6 10.815 262.780 1313.629) 53,5 13,466 At31 2023 R¢¢o4ci]lationFuDd 8,252 8,252 8,252
Page 25 BIRMINGHAM IRISH ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 (eont'd) 21. COMPARATIVES MoveDt ID fwids At31 2(ll2 2021 Re5trirtÈd funds Bffig IA)ttL¥y Fund Birn]ingharn City Council-older AAlults including RoStfA Ikalth and H&rdship fund Irish Go[1]Men( D¢pornnent of Foteign Affair% and Tra¢k: Emigrant 196,393 3.460 154.050 615 (81631) (56.9381 267.812 8.022 84.642 1130.610) 229.0(Kl 1285.218) 45,968 21.358 45.675 10.815 Irish &)vermDent. D¥porunent of Foreign Affairs andTrade' ReconriliationFund Tbe fre]and Fund of Gl Britsin Ihbe¥ General Collllnunity SupportProie£ts 8.252 8.252 48é0 20.051 269.870 (4.8601 20.051 235,847 68,786 Iiir2,8091 540.309 606.230 {663.(N561 67,326 550,799 UttrestrÉcted funds G¢ncral fulld 363.652 76.677 (54360} (67.326) 318,643 903,961 682,907 1717.4261 869.442 Net Assets between funds Current Liabilitie4 due in or Total Fjxed Agsets f)ne ear UnrestyACted funds R¢8tricred funds 138,689 179,954 550,779 3LB,043 550,779 138,689 730.753 869.442
]Ii- a V4 rrytyJr In WJ 1 oa¥0 ¢0 i ¢ llli1S1111