Registered number.. 03890639 England and Wales Charity Number: 1085033 IRISH COMMUNITY SERVICES AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
IRISH COMMUNITY SERVICES AUDITED FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Contents Legal & administrative infomation Report of the trustees 10-11 Auditors. report Accounts comprising.. 12 Statement of financial activities 13 Balance sheet 14-23 Notes to the accounts
IRISH COMMUNITY SERVICES REPORT OF THE TRUSTEES-31 MARCH 2025 Legal & Administrative Information Company number 03890639 (England and Wales) Charity number 1085033 TrusteeslDirectors E Dillon (Chair) - Appointed Chair October 2024 P Burns C Grice K Kay - Resigned 1310812024 M Vincent (Treasurer) M Twomey - Resigned 2210712024 P Ewings V Dignam - Appointed 0711212024 M MGCormack- Resigned from chair October 2024 Key msnagement personnel S Mulligan Registered office 2b Devonshire Road Bexleyheath Kent DA6 8DS Auditors Simpson Wreford LLP Wellesley House Duke of Wellington Avenue Royal Arsenal London SE18 6SS Bankers National Westminster Bank PLC 135 Bishopsgate London EC2M 3UR
IRISH COMMUNITY SERVICES REPORT OF THE TRUSTEES-31 MARCH 2025 The trustees are pleas8d to present th8ir annual dir8Ctors' report together with the financial statements of the charity for the year ending 31 March 2025 which are also prepared to meet the r8quirements for a directors, report and accounts for Companies Act purposes. The financial statements cornply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles ofAssoGiation, and Accounting and Reporting by Charities.. Statement of ReGommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). Structure, governance and management Irish Community Services is a'company limited by guarantee and registered as 2 charity with the Charity Commission. The Company was established under a Memorandum of Association which set out the objects and powers of the charitable company and is governed under its Articles of Association. THE TRUSTEES The Trustees (who are also the directors for the purpose of company law), who served as the Management Committee during the period were: M winnt P Bums P Ewings E Dillon V Dignam -Appoint&d 0711212024 M Mccomiack M Twomey - Resigned 2210712024 C Grice K Kay- Resigned 1310812024 The Executive Management Committee is made up of all Trustees. STRATEGIC REPORT Trustee Recruitment and Induction At Irish Community Services we recruit trustees wtth specifiG skills and experiences. The process of finding and welcoming new trustees to an established board is an excellent opportunty to evaluale and improve on the Centre's activities effectiveness. The recruitment proces5 is open and transparent and clear about the responsibilities involved. As a comparatively small charity with limited resourc8s we need to keep a simple approach to recruitment. We review the gap5 in our collective experience and consider what additional skills are needed in the organisation. Finding new Trustees with the right ski115 is sometimes challenging. We recognise that recruitment of Trustees from people we know could give the perception of exclusivity. However we also see the advantages in recruitment by recommendation and over the years this has proved to attract the right calibre of person for our organisation - both as Trustees and active Management Committee members.
IRISH COMMUNITY SERVICES REPORT OF THE TRUSTEES-31 MARCH 2025 Although Trustees generally do not have direct contact with or access to information about the vulnerable people we are serving, we do have a vetting procedure. Trustees are required to have a Glear enhanced DBS check. Objectives and tIvitIeS The Charity's objectiv•s are: The charitls objectives and principal actsvity are to beneflt the Irish Communty in Greenwich, Bexley and Lewisham in line with Charity Commission guidance on public benefit. Irish Community ServIs plays a full part in supporting the economic, cultural and social development of the community while, in particular, promoting independent living for all older I rish people. To relieve persons in need. poverty or distress, particularly, but not exclusively of Irish descent, through the provision of advice and information Goncerning health, welfare and entitlements as well as other sUPPOrt services. Other charitable purposes, including the provision of facilities for the benefit of the public, particularly but not exclusively for persons of Irish descent in the interests of social welfare with the object of improving the conditions of life for those persons in need of such facilities. Improving welfare for all and promoting- Irish culture. Mission Statement We provide information, advice, support and social opportunities. We promote Irish culture amongst the Irish and other communities in South London. Goals ICS address the needs of disadvantaged and vulnerable Irish emigrants, in particular the elderly. We support equitable access for Irish emigrants and Irish community organisations to local statutory and voluntary services., We foster a more vibrant sense of community and Irish identity amongst the Irish in South London We encourage closer links beeen Irish communities in the UK and Ireland, to the benefit of both W6 work with all communities in South London with the objective of improving social and community cohesion Our Services, Achievement and Performance ICS is a grass roots community organisation responding to the needs of Irish ethnic minority communities across South London. The Irish constitute the largest, longest established ethnic minority community in Britain, nationally experiencing serious health inequalities including higher levels of poor mental heallh. dementia, cancers, cardiovascular disease, alcohol and drug misuse.
IRISH COMMUNITY SERVICES REPORT OF THE TRUSTEES- 31 MARCH 2025 There are also barriers to accessing infomiation and seNices including historical experiences. use of language, and unfamiliarity with systems and procedures. The Irish Traveller community is one of the most marginalised and excluded community in Britain, expertencing serious inequalities in health, income, access to education, training and employment. We currently have an Elders Outreach Service. Advice & Health Project, Carers Project, Volunteers Project, and our Weekly Social8 & Community Online Project. ICS is well known and respected within the local Irish community. We are involved in a number of collaborations. Locally we are working with other BME Health & Social Care organisations strengthening partnerships as Gompetitive providers within the current commissioning structures and contract culture. We are a valued partner in the National Irish Support Partnership whose focus is on building on the capacity and track records of existing Irish voluntary sector organisations. We work across the London Boroughs of Greenwich, Lewisham and Bexley and are key contributors to the local Voluntary Forums, Safer Neighbourhood Boards and Health Forums. Elders Infonnatlon, Advlce and Support Services Service User led process involving: Assessment., Referral to Key Worker and partner agencies., Support Planning and Engagement with Service users via office, home, or one of our outreach surgeries. Outcomes Focused with regular reviews. Drop-in easy access no appointment necessary point of contact in a welcoming environment., Delivered by highly skilled and elDeriend staff., Free at the point of delivery. Benefits Practical and emotional support delivered in a welcoming profession81 environment; Support is holistic, person81ized and ulturally appropriate - tackles a wide range of complex issues: Help with form filling and new welfare benefits gained for servi users., Signposting to other organisations., Improved quality of life., Added value in terms of community engagement and empowerment of vulnerable people; Excellent value for money for commissioners and funders.
IRISH COMMUNITY SERVICES REPORT OF THE TRUSTEES- 31 MARCH 2025 Tralnlng enefits Regular Training for Staff & Volunteers Cultural Awareness Improved cultural competency in service delivery across a range of external services Highly skilled practitioners in the workforce Enhanced partnership working Offer work experience for Interns Carers, Project, Volunteer Project and Weekly SoGials and Community Online Pro act Regular 'get-togetherf for older people including music, song. dance, both online and offline. Chair based exercise classes promoting physical and social activity and community connections to improve health and well- being., A programme of online weekly activities including Bingo, quiz, good news café, singing sessions, support groups and more. Carers, Support Services. Dementia Services with Reminiscen groups. Volunteer Project., Mental Health and Suicide Awareness" Irish Cancer Support Groups Cullural celebrations Access to I CS information, advice and support services., A full programme of Weekly Socials events including 2x lunch clubs, a tea cake club, book club, games group and more. Benefits Improved health and well- being through community involvement, connections and activities Advice. support and practical help on all carers, issues Exercise classes help the elderly to remain fit and healthy also benefits their mental health Reminiscence groups for clients with dementia, memory loss or cognitive impairment promotes positive mental health improves well-being Cancer support groups support people to face up to the challenges of cancer and secure best treatrnent. this promotes better recovery, assists with better mental health by working logether in a group and offering and receiving mutual support. Added value in terms of Gultural identity, social inclusion and community engagement Volunteer opportunities, including trainin and work ex erience
IRISH COMMUNITY SERVICES REPORT OF THE TRUSTEES-31 MARCH 2025 Elders Outreach Pro'ect This servi, opersted by our Elders Manager, Elders Co-ordinator and trainee advice roles helps users obtain their entitlements, assists in appeals, and negotiates with Social Services on domestic help lo assist continued independent living. The value of the extra entitlements secijred in the financial year 2024125 is £2.1million using the common formula agreed forAdvice charities. This project was awarded the Advice Quality Standard (AQS) for advice and casework with clients. Weekl Socials and Communit Online Pro ect This Servi is delivered by ourweekly Socials Manager, Coordinator, Chef, and Café Supervisor, with the support of dedicated volunt&rs. It offers a weekly programme of both online and in- person social activities for clients to enjoy and participate in. Activities include lunch clubs, the Tea & Cake Club, Aggies Café, card group, choir, craft group, book club, and more. In addition, tablet devi$ are available to help clients learn, engage, and conneGt online. Volunteers Pro. gct We rely on volunteers for a variety of activities which include supporting the Weekly Socials and Community Online project, providing Befriending, assisting Carers and Housebound clients and also providing admin support in the offi. The total number at the end of 2024125 was 113. All volunteers are subject to DBS checks and appropriate training. Volunteer hours for the year were 6,412 which has a Social Value of £57,130.92 if volunteers were paid the minimum wage of £8.91 per hour. Volunteers from Ewings & Co Solicitors also run a legal advice surgery, volunteer hour5 for the year were 168 which has a value of £36,288 if Ewings & Co charged their market rates. Ewings & Co Solicitors is a related party as it is owned by P. Ewings, a Trustee. The Famil Carers Service and Memo Services This service is dedicated to supporting both carers and those they Gare for, with a particular emphasis on the Memory Services, which provide specialist support for people living with dementia and their carers. The service offers up-to-date advice, emotional support, and practical as5iStanGe, including help with form filling and participation in social services review meeting5. Additional support includes a volunteer "Sitting-in. scheme offering weekly respite for carers, a carers, support group, regular newsletters, and home visits. The service also provides at-home foot care, relaxation therapies for clients, and both online and in-person carers, groups that include social outings and day trip5. Advice & Health Pro ect This seNice works with younger Irish clients, many of whom have health issues. It offers advice and practical help on all welfare and unemployment beneffts, housing, employment and debt. The value of the extra entitlements secured in the financial year 2024125 is £553k using the commork formula agreed for Advice charities. It also offers infomiation, advice and support in all areas affectlng health and wellbeing. The project runs a Cancer Support group and provides weekly advice at the Woolwich Service User Project that directly support people affected by
IRISH COMMUNITY SERVICES REPORT OF THE TRUSTEES- 31 MARCH 2025 homelessness. It was awarded the Advice Quality Standard {AQS) for its advice and casework with clients. Mana ement and Admin The Executive Direclor manages the staff team and the day to day running of the Charity ensuring all reporting, compliance, legal and financial responsibilities are met. The Director and the management committee are assisted by a trainee finance officer. The very challenging financial and funding environment has required the Director and Trustees to develop a more sophisticated and intelligence led funding strategy whiGh is starting to show results. Partnershi Workin ICS is committed to partnership working, firmly believing that this approach is central to ensuring the best possible outcome for our seNice users and the most effective and efficient use of resources, skills and expertise. We have developed extensive partnerships across health, housing and community care services and networks across South London. We are strategically represented at local, regional, and national levels, influencing and informing the commissioning and development of services through the sharing of knowledge, community intelligence, learning, and best practice. Our partnerships span'a wide range of sectors and organisations. including local authorities, the NHS, the Department of Health and Social Care (DHSC), the Department for Communities and Local Government (DCLG), the Department for Education, the Department for Work and Pensions {DWP), Irish in Britain. the Embsssy of Ireland, the Department of Foreign Affairs, Enterprise & Trade, and local BME groups. We also work closely with Bloomsbury Institute. Townley Grammar School, Premier Day Lodge Nursery, the local Police, and a variety of local voluntary, community, and faith sector organisations. We are identified as an organisation that.. Continually 'punches above our weighy In terms of malnta5ning seNices while responding to emerginglchanging needs Is a key player in local multi agency partnerships Constructively challenges decisions and practices to improve outcomes Evidences excellent staff and volunteer retention FUNDERS We are most grateful to our funders, supporters and sponsors: Emigrant Support Programme {ESP Irish Government), The National Lottery. East Wickham & Welling War Memorial Trust, The Ireland Funds of Great Britain, London Borough of Bexley, The Ten Percent Foundation, City Bridge Foundation and our members. Reserves Policy Deferred income from The Department of Foreign Affairs and Trade Emigrant Support Programme (The Irish Government) will be spent on staff salaries. Unrestricted reserves will be built up over a period of years until they account for the equivalent of three months payroll to mitigate against any untoward events.
IRISH COMMUNITY SERVICES REPORT OF THE TRUSTEES- 31 MARCH 2025 Based on the past yearfs resulEs this represents a figure of £75,120. Total reserves at the year- end were £122,832 (2024.. £149,486). Risk Management The Truste8s havg reviewed the charity's exposure to risk and procedures have been established to mitigate the risks which the chsrity faces. A consideration of the precarious nature of charitable funding and the uncertainty assoclated with funding cycles has evolved a strategic funding plan to dtversify income streams and reduce over reliance on any one funder. Volunteers Volunteers play a pivotal role in the running of all our services throughout the year. We would like to express our gratitude to all of our volunteers without whom we would not be able to support as many as we do. Trustees. Responsibllltles The trust88s are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and regulats'ons and in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepsre financial statements for each year which give a true and fair view of the affairs of the charitable company and of the incorning resources and application of resources, including income and expenditure of the charity for that period. In preparing the financial statements the trustees are required to.. select suitable accounting policies and apply them consistently., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going concern basis unless it is inappropriate to presume the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for Ihe prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial inft)rmatlon Included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
IRISH COMMUNITY SERVICES REPORT OF THE TRUSTEES- 31 MARCH 2025 statement as to dlsclosure to our audltors In so far as the trustees are awar8 at th8 tim8 of approving our trustees, annual report: there is no relevant information. being information needed by the auditor in connection with preparing their report, of which the auditor is unaware, and the trustees, having made enquiries of fellow directors and the auditor that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. Auditors Simpson Wreford LLP were appointed as Independent auditors during the year and have expressed their willingness to continue in that capacty- The above report has been prepared in accordance with the speci21 provisions of Part 15 of the Companies Act 2006 relating to small companies. Signed on behalf of the board of trusteesldirectors on E Dillon {Chair) M Vincent {Treasurer)
IRISH COMMUNITY SERVICES INDEPENDENT AUDrroRS' REPORT TO THE MEMBERS OF IRISH COMMUNITY SERVICES FOR THE YEAR ENDED 31 MARCH 2025 Opinion We have audited tha financlal stat8m8nts of lrfsh Communlty ServKes for the year ended 31 March 2025 which comprtsa th8 Statement of Financial Activits'es, Balan Shegt, Cayh Flow Ststement the rted ncles to fiTrancA31 statemènts, induding a summary of gnifiC8ntaC£ounting pdicies. The financial rerxjrting frarnsworf( that has bean applled in their pration is applicable law Unlted Kirudom Pm)unling Standards, induding FinantiAI Réportlng Standard 102.. Thè Finandal Raporting Standard 8pplicable In the UK and Republic of Ireland (unit TrQ'ngdorn Gener81ty A¢cepted Accountlng Praetscel. In ouropinion, th8 financial st8tements'. give a Inte and f8ir eW of th8 St8t8 of th8 Charvs affairs as at 31 March 2025 and of its incAJrne and experllt fLY the year thgTr endett, have been properfy prapArad In A¢¢orda with Unhad ngdoM Generally AeWed Accounting Practice.. have been prepared in accordance with the requiremenls of the Comp8nlÈs Acl 2006. Ba81$ for oplnlon conducted our 8udri in accordance with Intemationd St8ndwds on A"Th9 (UK) IISAS (UK)) and applicebl¢ 18w. Our responsibllHt85 under those standards fvrthèr d•scrfb8d In th• Audltorfs SponsIblIS for the a(hJlt of the fina1 staternents sectlon 0fr report. We are independent ol the Charity ill 3rdan wlh the ethical requirements that are relevant to ow audit of Ihe fingnei81 statents In the UK, indudiThJ the FRC'3 Ethi1 StsndaTd, and we have lulfined our other ethlc81 ts5ponsiblie5 in ccorrl8llcè these requirements. believe that audit evKknee w¢ havé obtsln8d Is sufficnt and apppri8te lo provide a basis forour oplnlon. Con¢luslong relating to going Goncern We have nothing io report in respe¢t ofthè followng mattérs in rèlatlon to whkh the ISAS IUKI wulrÈ us to report to you N%ther8.' th8 tNste6S' Ltse of tha going contem basis of UnIV In tho prtparalon ofthe flrrdndd StateMts Is nci 8ppropriats" the trustees have not disdos& in the finarrAal statements 8ny Idtif1 rn4t¢rial un¢griainties that may cast significant doubt aboui the Chartys 8blllty to contlnue to adopt the going cO8M basi& of aDuntir foi 8 pwic#J of al least rnth$ frotn the date Nvhen thefinancAal statemeJ)ts are authorised for issue. Other Inforniatlon The trustees are re5ppnsible for th8 Other irrformation. Tha other 5nfom)atlon comprises the inf0miaOn inrjuded in the annual rep¥Jt other Ihan th8 firwiaal statenwnts our auditorfs Tepert knmon. Our oplnlon on th• ffln•nd•l stat•nwnts does tt Coverthe other Infomiat6)n and, except to the extsnl olherwse explirilly ¥tsted in our rw)rt. we do not express any forn of assurano conclvsion theC. In tAJnnad%)n wlth cr audbt of the ffirRnclal statements. our responsibility is to read Ihg olh8r inforrnatSon and, in doing so, conslder wh8lh8r the other Infc¥mation is materialty itKonsi$tent with Ihe fjnanryal ststements or our kThJwledge obl81n in the audlt cf otherwse aFpe8rsto be materlally mlsstated. If we idenufy suth matsriJ inconsistewies or apparent materral mÈ5Statements, we are requid to dèterminè ¥thether there Is a materlal mlsstaternent in the financial statements or a malerfal mlsststement of oth infonnation. If. based on the workwe hove perfotrngd, w¢ Conclude that there is a material misstatement of this other infom)atK)n, are required lo report that f8Ct. VV8 have nothing to report in this regard. Oplnlons on other matters prgs¢rib8d by th? Compdnit# Act 2(W]6 In our opinll)n, bas•Y on fhe Tk undertaken in the cours8 of the audÈt.. infrnalI0n 9ivon in the truste8s' report [uKwr8ting th8 StrategiG report and the dlrector6' report) fort finanaal year for¥thkh the fjnanaal statements are prepared is cor6islent 1th tha ffinancial statèments,. and the tNsie&s' report(incoJporating the strategic report and the dirèctorn, Mport) hav• botn prepared in acoJrdanc with 8ppkatrle14al requirements. Matters on which wè arn rUIred to report by exceptlon In the Iht ofthè knO¥9a and undwst8ndlng ofthe Charlty and hs enmronment Obtain in the cr$8 of the aJ11, he have not Idgnlffd rnatsrfal ryIsgt&tents In the Trustees, Annual ReporL We have nothing to report w) rpect of the folknwng mattars in relafion to whth th8 Charib8sAct 2011 requires u5 to report toyou If. in our c¥)inion'. adequate accounting records have not b88n kept or returns adequate for our audit have ntst been lo1Ved from brdnchg5 not vk411 by us.. the firn81 siaternents arg not in agreernent th th8 ¥t£tyJnting rordS and retums,. we have not obtain8d all Iha Information 8xplanation$ nacassary forlhe purposes of ouraudit,. tain discltssures of tnjsteés, remun8ratlgn sp8dfied by law ar8 not mad•,' or directors were not an1èd to prèparè thè fina81 ststemants In acLordance wlth the small companies regim8 and take advantage ofthe sma5 companies, &xemption in preparing the dire¢tors' and take 8thafttag• of the smaTh rxJMpanS exemption from the requirem8nt to pr8par8 8 strgtegic report. Responstbilities of the tru5t8es As expjalned JrKJre fully in the twst••8' responsibltieS stat•m•nts•tout on page 3-9, thelrustees are responsible forthe prep8ration oflhefjnarKial Ststements and forbeing satisfied that they ge a tnJe and fair view, and for such intemal trol as they d8tem)Inè Is necessary lo ena8 the preparation of finanal statements that are free ftom material misstatement, whether due to fr&ud or error. In proparfng the finanaal Statement4 ih8 trijstses • rèspon$lbl• for ass•ssSng the Charfty's ablllty to continue as a going cDncern. disclosin9. as 8ppli¢gble. m8tters relatj to going eontsm and inghe going concem basis of accourrting unless Ihe trusts•s athèr intend to liqvid*8 the Ch8rity or to cease op8rations, OT have no redisb"c aernative but to do so. 10
IRISH COMMUNITY SERVICES INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF IRISH COMMUNITY SERVICES FOR THE YEAR ENDED 31 MARCH 2025 Our responslbilities for the audit of thèfinanclal ststements The tr$ have eleded for thè financ481 statements to be auditeil in a¢¢ordSe with the Charlties Act 2011 rath8r than tha Comp8ni85 Act 2006. ACcord91y, we have been appynted as auditor under section 144 of thè Charities Act 2011 ¥r¥J roport in accc¥(J8nce bwth regulations made under stTr 154 of Ihat Act. Our objEctive5 are to obtain aSOnable a5sur8nce abJt thether the finanaal ststemenls as 8 Who 8refree from matsn'al misstatemÈnt. wh8thèr due tofratsd or ermr, and to issvè sn auditofs report that indudes our opinion. R8850naUe a55urance is a hw4h lgvel of assuran. tt not a guarantee that an audit conthJGted In aCCLyd8n with ISAS IUKI will always detect a material misstatemenl when it &xist& Mi55tatetnents can arise from fraud or rat and are considued material rf, indMdu8lly ot in the aggregate, they Uld reasonably b8 a¢Pted to inlluence the economic deci5ion5 of US&TS t8ken on thè bas5 of these fjnanryal stat8m8nts. A furthEr description of our TesporK8ibiliti&s for the audit cl the financial 5taternents is locabj on the Finanaal Reporbng Co¢1r9 website At.. [%ww.frc.g.uk18ud1OI5reSSiblrt]. Thts descriplicth forn part of our4udiknrfs repr3rL ExtsnttD which the aud[tvS consldered capable of detecting Irregularits. Including fraud the eroagement partner 8nsur8d that the engagement team colectively had the apprnpriate competenc£. capabilthes and ski115 to identrfy or rnise non-cA)mpJiance bwth 8ppliGable laws arKI latiOns.. W8 Klentified the laws aThJ regulations appli(xbl8 to th8 MpanY thrgh discussior6 wthth directDf5 ofher managernent, 8nd fr(xn ourcommerciaj knowkxlge and experience ofthe Crty $tor, we fcKused on swffic18ws and tegulations which we CC&8red may have a direct material eff8Ct on the fin8naal Staternts orthe operations ofthe company. including th8 Companies Ad 2006, the Chariti85 Act 2011, data prote¢ts"on and heah and safety regylation., we assessed the exl8nt of 0pIln9 with the laws and regulations identnled above thugh making enqufjri of key management gnd inspecting legal corre8pond8nce', and sdenlrfi bws and r8gulat.cs We communut&l within the audit team reguLgdy the t68rn rernaird alwt to InStsn of rmairnplianrA thK)ughout the audit Audit rèspons• to rlsks Id•nllfled e I$uSCepil1x1ty ofthe finanGkil BfBtemenis to Mal nkntatsmenl, induding obtalnlng an understanding of how fraud mlgm occur. by.. rn8king 8nquiri85 (rf management as to where Ihgy eonsider8d tha was susceptibility to fraud, thelr knovAed9e of actual. suspoctéd and alleged fraud- and considering the Intèrnal eontroL% in pla to mthgats ri¥k¥ of frdud and non-complionce with laws and regulations. To address the riskof fraud through management bias and override of trol5. we: performed anYt1 pr(Kedures to Identify any unu$ual or unexpgcted relationships.. tested joumal entrie81o identify unusual transactions., assessed whetherjudgern$nts and assumptions made in detsrniniro 8¢thunting estimates out in Noie 1 were indicative of potential bias., and investigated the rationale behind significant or unusu81 tfansactions. In reswjnse to the ri5kof Irregularit and non-tomp11a laws and gulaon5, we designd proc&Jures vthkh Irndud. but were not limited to= agreeing f nancial $tatÉmènt dlsclosures to underfyin9 suppoiting do0jmentth.¢ 8md', enquiring of key rnanag8rnent a5 to actual and potential litigation and claims. reviewing c(res1ndenr£ with kne Ghatrty Gommi55ion There are Inrent lunitats.ons in our audit pr8dureS d8bEd above. The MO removed that laws and regulations ar8 frc fancij transactb)n& the less likdy it is that we would tsgcome awaTe of non-(x)mpli8nLE. Audrting standard5 8ko limit the aL¥Jit procedures requir8d to identty -mplianCe with la and wulation5 to erUIry ofthe dirertors and other manag8ment and the inspedion of regulatory and leg cotte5pondence, rf any. Material misststements that arise due to fraud can bg harder to d8tect than thuse that arise from err 85 th8y fTW invdve deliberate concedment or collusion. Use of our report This rewrt made Sole trj the Charitys trustees. as a buty, in aco)rdan with seGllon 144 of the Charities Act 2011 and the regulaD3 made und8r seraton 154 ofthat ACL Our audit ha8 been Underta so Ihat we mtyJht state to the Ch2rity trustees Ihose matterswe are required to slats to them in an auditorfs report and for no other purtx)s&. To th8 fullest extent permiiled by Law, do [1 apt OT assum8 r&8ponsibilty to anyonè othar than the Chariws trustee5 a5 a bc¥Jy. foruw audit work, for this report, or for the r¥>inions hav8 formed. Kate Taylor FCA {5ensor Ststuiory Auditor} for and on behalf of Simpson Wreford LLP. Ststutory Audltors and Chartered Aceountants Wellesley House Duke ofwellington Avwuè Roy81 knènal London SE18 8SS Oaled.. IS CcAmbor 20xS 11
IRISH COMMUNITY SERVICES STATEPJIENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Ac¢ount> FOR THE YEAR ENDED 31 MARCH 2025 The Statement of Financial Activities includes all gains and losses in the year. All income and expenditure derive from continuing activities. Unroarfclod Restrlcted Funds Funds Total 2024 Notss Income from: Donations and legacies Other trading actiiiti8S InStMentS Chwitable aoliiities other 138,032 10.945 2.183 1.115 138,032 10.945 2,183 339,911 445 124,135 12,184 1,609 281,874 3,213 338,796 Total 152,720 338,796 491,516 423,015 Expendlture on" Charitable actNtl8S other 83,291 429,494 5.385 512,785 5,385 437,6) 5,200 Total 83,291 434,879 518,170 442.8S Net incom•l(expendlture) 69,429 (*,083) (26,655) (19.875) Transfers betn funds (95,453) 95,453 Net movement in funds Roconciliation of fund&" Total funds bD)ugM forwa1 148,855 631 149,486 169.361 Total funds carried foNRrd 122,832 122,832 149,486 The notes on pages 14 to 23 form part of these financial statements. 12
IRISH COMMUNITY SERVICES BALANCE SHEET AT 31 MARCH 2025 Notes 2025 2024 FIXED ASSETS Tangible assets 103,309 129,960 CURRENT ASSETS Debtors Cash at bank and in hand 14,723 83,422 98.145 50,903 85,413 136.316 CREDITORS Arnounts falling due within one year 10 78,622 (116,790) NET CURRENT ASSETS 19.523 19.526 TOTPL ASSETS LESS CURRENT LIPBILITIES 122,832 149.486 THE FUNDS OFTHE CHARITY unstrIcted income funds Restricted income ftjnds 122,832 148,855 631 TOTPLCHARITY FUNDS 11 122,832 149,486 The accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and in accordance wtth the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102). The financial statements on pages 14 to 23 were app and signed on their b fby ved by the Trustees on E Dillon (Chair) M Vintsnt (Treasurer) Company Registration No. 03890639. 13
IRISH COMMUNITY SERVICES NOTES TO THEACCOUNTS- 31 MARCH 2025 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial ststements are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year. Company informatlon Irish Communily Services is a private company limited by guarantee incorporated in England and Wales and registered as a charity with the Charity Ccmmission. The registered office is 2b Devonshire Road, Bexleyheath, Kent, DA6 8DS. (a) Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) <effective 1 January 2015) (Charities SORP (FRS102)), the Financial Reporting standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in the financial statements are rounded to the nearest £. The effects of events relating to the year ended 31 March 2025 which occurred before the date of approval of the financial statements by the Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2024 and Ihe results for the year ended on that date. Irish Community Services meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otheiSe stated in the relevant accounting policy note(s). (b) Preparation of the accounts on a going concern basis The charity has secured funding from the Irish Department of Foreign Affairs and Trade. Emigrant Support Programme for the next financial year, allowing them to fund their activities and on this basis the charity is considered a going concern. (c) Income Income is recognised when the charity 15 legally entitled to the funds, any perf0rrnan conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Except as follows: Donations and legacy income are received by way of donation5 and gifts and are included in full in the Statement of Financial Activities when receivable. Charitable activily income is recognised in full in the Statement of Financial Activities in the period in which is specified by the donor. 14
IRISH COMMUNITY SERVICES NOTES TO THE ACCOUNTS-31 MARCH 2025 - When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre- conditions for use have been met. - When donors specify that donalions and grants arefora particular restricted purpose this income is included in incoming resources of restricted funds when receivable. (d) Donated services and facllltles Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economiG benefit from the use by the charity of the item is probable and that economic benefrt can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of volunteers is not recognised. Refer to the trustees, annual report for more inforniation about their contribution. On re[pt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. (e) Resources expended and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs. which are attributable to more than one activty, are apportioned across cost categories on the basis of staff costs spent on those activities. Expenditure is classified under the following activity headings= Charitable activities costs include the direct cost of providing services, as well as a share of overheads. Govemance costs include the cost of compliance with the charity's constitutlonal and statutory requirements. The cost of generating funds relate to the costs incurred by the charity in raising funds for charitable work. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. (fj Tangible fixed assets Fixed assets are valued at cost, with impairment reviews performed annually. It is the policy of the company to provide depreciation at the following annual rate in order to write off each asset over its estimated useful economic life. Office Equipment Computer Equipmenl Leasehold Improvements Furniture & Fittings 20Yo on cost 33.3D/o on cost Over the term of the lease 200A on cost 15
IRISH COMMUNITY SERVICES NOTES TO THE ACCOUNTS- 31 MARCH 2025 Items of equipment are capitalised where the purchase price exceeds £100 except where the items are expected to have a life expectancy of le5S than 2 years. {g) Debtors Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid. (h) Cash at bank and in hand Cash at bank and cash in hand includes cash and shorttemi highly liquid inyestments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. (i) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognlsed at their settlement amount after allowing for any trade disGounts due. U) Flnancial instruments The charity only has financial assets and financial liabilities of a kind that qU81ify as basic financial instruments. Basic financial instruments are initially recognlsed at transaction value and subsequently measured at their settlernent value. (k) Penslons The company operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme. (l) Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the Company and which have not been designated for other purposes. Restricted funds are funds which are to be used in aGcordance with specific restrictions irnp05ed by donors which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Statutory grants which are given as contributions towards the Company's core serrfiGes are treated as unrestricted. {m) Government grants Government grants are recognised in full in the Statement of Financial Activities when there is reasonable assurance that the grant conditions will be met and the grants will be received. 16
IRISH COMMUNITY SERVICES NOTES TO THE ACCOUNTS- 31 MARCH 2025 1. DONATIONS AND LEGACIES Unrestrfcted Restricted 2025 2025 Total 2025 Total 2024 Voluntary income Donations Legacies Gift aid mbership fees WeeY Social Events hcome 51,789 3.604 3.310 6,415 72,914 138,032 51,789 18,389 50,000 3,412 6,195 46,139 124,135 3,310 6,415 72,914 138,032 2. INCOME FROM CHARITABLE ACTIVITIES Unrestrictsd Restrictsd 2025 2025 Total 2025 2024 Department of Forelgn Affairs and Trad8', Emlgrant SupF<)rt Programme East Wlckharn & Welllng War vMorial Irdand Fund of GB Lon(bn Borough of BeeY National Lottery- Community.Fund The VAb8rdash8rs Company Lon(k)n Calalyst City Briclje Foundatlon ,.The ten pwGent Foundation Total kncome From Charitable ALtivities 247,290 247,290 115 2,OCQ 61,OCQ 20,OCK) 221,454 320 5,0(Xi 115 2,000 61,000 20,000 50.000 3.600 1.500 8.506 8,5[ 1,OCO 339,911 ,115 338,796 281,874 17
IRISH COMMUNITY SERVICES NOTES TO THE ACCOUNTS- 31 MARCH 2025 During the year ended 31 March 2025, Irish Communty Services received a grant of £259,000 from the Department of Foreign Affairs and Trade", Emigrant Support Programme. The grant covers the period ending 30 June 2025 and wa5 for the following activities.. £33,000 contribution towards Advice & Health £35,000 contribution towards Carers Support Services £71,000 contribLltion towards Elders Outreach & Advocacy £60,000 contribution towards the salary of a Executive Director & Operations Manager £60,000 contribution towards the Weekly Socials and Community Online Project The grants awarded for the 2024125 financial year have all been spent during the year. The grants awarded for 2024125 will be spent in the next financial year and so have not been recorded as income for the year ended 31 March 2025 but are carried forward as deferred income on the balance sheet. Total deferred income in relation to 20245 amounts to £64,750, which relates to the period 1st April 2025- 301h June 2025. Deferred income brought forward of £56,397 was released to the Statement of Financial Activities during the year and included under income from Charitable activities. 3. STAFF COSTS 2025 2024 Wages and salaries Swial security costs - ernployerfs contribution s& pensions 276,586 259,376 18.298 17.365 5,596 5,369 300,480 282,110 The average monthly head count was 12 staff (2024.. 11 staffj. No employee had employee benefits in excess of £60,000 (2024.. nil). 4. TRUSTEES, REMUNERATION Trustees reiVed no remuneration or employee benefits during the year {2024: nil). 5. VOLUNTEERS We rely on a number of volunteers to run our seNices, and their contribution is critical to the delivery of these services. In accordan with FRS102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the account5. 18
IRISH COMMUNITY SERVICES NOTES TO THE ACCOUNTS- 31 MARCH 2025 6. TOTAL RESOURCES EXPENDED other Lxroct tlrect Staff Support Costs Costs 2025 2024 Charitable actlvltlos Salaries Staff Pension staff Training Recwthent rtising Bank Charges and Interest Choir E>penses Depreciation Footcare Eypen5es Fundraising E¥gnses Grants paid Group e>penses Hall hlre Insurance Support rchandise E¥)ens8s Powoll Seces Prlnllng, Postage and Staltonery Profrssional Fees Renland Rate$ Repairs and Rènewals Slm Card8 and Broadband Software C08ts Subscriptions Sundry Telephone Ch8ry8S Tra4el Website Costs Weeklysocial E>penses 294,884 5,596 294,884 5,596 837 276,741 5.38Q 3,486 837 11.189 1.134 11,189 1.134 1.072 32,665 235 5.599 38.600 6.775 444 1,780 1.332 10.274 852 950 32,665 578 520 1,072 32.665 235 5,599 38.600 8.775 444 2.658 6,596 1,687 1,541 123 966 5.360 6.694 30.086 11.552 2,711 1,601 110 1,655 1,439 6.217 132 25,127 1.780 1.332 1,056 5.512 10,441 80.915 7,572 1,056 5.512 10.441 30,915 7,572 487 1.665 182 1,742 4,459 3,647 177 42,790 487 1,665 182 1.742 4.459 3.647 177 42,790 102,228 300.4BO 110.077 512,785 437,690 (kn*rnanco cogts Ajdit Fees Management Committee E>pen8es 4,681 704 4,681 704 4,950 250 Totsl 102,228 300,480 115,462 518,170 442,890 19
IRISH COMMUNITY SERVICES NOTES TO THE ACCOUNTS- 31 MARCH 2025 7. EXPENDITURE BY CHARITABLE ACTIVITY Ad & Carers. HBafth Supwrt Communltyonllne Management & & Soclals Admln Bd8rs Outrna¢h Total Staff costs otherdlrect Supportcosts vEmancg costs 26.98T 933 15,080 683 27.254 1A05 15,414 683 93,473 2,801 30,214 1,365 74.972 55.872 30.829 1,365 77.813 41,417 18,541 1,289 300A80 102.228 110,077 5,385 43,662 44,757 127,653 163.039 139.059 518.170 8. TANGIBLE FIXED ASSETS Leas• Furnltur• & Fumiture Equlpmont Hold Flxturns for and &IT Improv. Loas•hold Flxtyres Total At 1 Aprfl 2024 Addttlons At 31 March 2025 13.459 156,833 2,069 15,528 1,778 1,926 6.150 178,368 6.014 184,382 1,926 6.150 Depreclation At 1 April 2024 Charge for year At 31 March 2025 10,479 34.852 1,198 29.873 11,6TT 64,725 428 367 1649 1.227 3,876 48,408 31665 81,073 Net book value At 31 March 2025 3,851 96 053 1,131 2.274 103,309 At 31 March 2024 2,980 121,981 1.498 3.501 129.960 9. DEBTORS 2025 2024 Trade debtors Prepayments and accrued income Other debtors Total 100 8,869 5.754 14,723 155 45.123 5,K25 50,903 20
IRISH COMMUNITY SERVICES NOTES TO THE ACCOUNTS- 31 MARCH 2025 10. CREDITORS.. amounts falling due within one year 2025 Trade credit3 Other creditors Accruals and deferred income Loan from trustee Tolal 4.210 235 5,599 69.340 50,000 116.790 78.622 11. ANALYSIS OF INCOME AND EXPENDITURE BY FUND At 1 April 2024 Incoming Outgolng Rewurces Rewurcos Transfers At 31 March 2025 Rg5tiiGted Funds Adce & Health car3, Support M8wement & Admln Elders Outreach Weekty So¢lals & Communlty Online London Catalyst 32.647 33.893 95,000 85.424 91,832 (43,662) (44,757) 195,000) (127.653) (123.1761 (631) 11,015 10,864 41230 31,344 631 R0Cled Funds 631 338.796 (434.879) 95.453 Core Unrestrictsd Funds 148.855 152.720 (83,291) (9S.453) 122.832 Total Funds 491 516 518,170 122,832 12. ANALYSIS OF UNRESTRICTED AND RESTRICTED FUNDS Purposes of revenue restrlcted funds Balances on restricted funds represent unspent funds given specifically for indtvidual projects. These balances will be carried forward and spent on each project in the following year. The purpose of each fund is described in the Trustees. report. Sufficient resources are held in each fund to enable the funds to be applied in accordance with any restrictions. 21
IRISH COMMUNITY SERVICES DETAILED INCQMEAND EXPENDITURE ACCOUNT 13. TRANSFERS A transfer totalling £95,453 has been made from unrestricted funds to restricted funds. This transfer represents overspends on restricted funds which are not fully funded by grants received from the Department of Foreign Affairs and Trade., Emigrant Support Programme in Ireland. 14. NET ASSETS Restricted Unrestricted Funds Funds 2024 2024 Total Funds 2024 Tangible fixed assets Net current assets 103,309 19,523 122,832 103,309 19,523 122,832 15. RELATED PARTY TRANSACTIONS Trustees were authorised to receive reimbursement for their expenditure. P Bums received £99 (2024: £80) for the reimbursement of travel expenses. P Burns is a related party by virtue of the fact he is a Trustee of the charity. A loan repayment was made to P Burns of £50,000 against the loan advanced, the balance on the loan from P Burns at the year end was £nil (2024 £50,000). After the year end P Burns adVand a loan of £50.000 to the charity, no interest is payable on the loan which is unsecured and repayable in advance. 16.NET INCOME FOR THE YEAR This is stated after charging.. 2025 2024 Auditors, remuneration - sudit fee Depreciation of tangible fixed assets 4,681 32,665 4,950 32,665 22
IRISH COMMUNITY SERVICES NOTES TO THE ACCOUNTS- 31 MARCH 2025 17. CORPORATION TAXATION The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 18. CONTROLLING PARTY The ultimate control of the charity resides with the board of Trustees. 19. OTHER PROFESSIONAL SERVICES PROVIDED BY AUDoRs In common with many other entities of our size and nature we use our auditors to assist with the preparation of the financial statements. 20. PENSION COMMITMENTS The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost and charge represent contributions payable by the company to the fund and amounted to £5,596 12024: £5,369). Pension costs are allocated to restricted and unrestricted funds based on the staff that are assigned to the projecl or service funded from those SoUrs. 21. LEASES At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases: 2025 2024 Leasehold buildings Equipment 69,375 2,171 91,875 2,916 23