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2021-03-31-accounts

Charity Number: 1160365

Irish Chaplaincy

Annual Report and Audited Financial Statements

for the financial year ended 31 March 2021

Katherine Tully Senior Statutory Auditor Chartered Certified Accountants and Statutory Auditor on behalf of Allen Tully & Co 19 Palace Square London SE19 2LT

Irish Chaplaincy CONTENTS

Page
Trustees' and Other Information 3
Trustees' Report 4 - 6
Statement of Trustees' Responsibilities 7
Independent Auditor's Report 8 - 10
Statement of Financial Activities 11
Balance Sheet 12
Accounting Policies 13
Notes to the Financial Statements 14 - 19
Supplementary Information relating to the Financial Statements 21

2

Irish Chaplaincy TRUSTEES' AND OTHER INFORMATION

Trustees

Ms Clare Coffey (Chairperson) Ms Susan O'Malley (Treasurer) Mr Brendan McCarthy Mr Tony Walsh Mr Andrew Cusack Mr Conor Davis Fr John Deehan Ms Jayne Baker (Appointed 13 January 2021) Mr Paul Gavin (Appointed 24 March 2021) Dr Mary Tilki (Resigned 8 October 2020)

Chairperson

Ms Clare Coffey

Chief Executive Officer

Mr Eddie Gilmore

Charity Number in England and Wales

Charity Number in England and Wales 1160365 Principal Address 52 Camden Square London NW1 9XB

Auditors

Katherine Tully Senior Statutory Auditor Chartered Certified Accountants and Statutory Auditor on behalf of Allen Tully & Co 19 Palace Square London SE19 2LT

Bankers

Unity Trust Bank Nine Brindleyplace Birmingham B1 2HB

3

Irish Chaplaincy TRUSTEES' REPORT

for the financial year ended 31 March 2021

The trustees present their Trustees' Report and the audited financial statements for the financial year ended 31 March 2021.

The financial statements are prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The charity trustees for the purpose of charity law are known as members of the board of trustees.

In this report the trustees of Irish Chaplaincy present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 March 2021.

Mission, Objectives and Strategy

Mission Statement

Irish Chaplaincy is a social action non-governmental organization (NGO) whose principal aim is to provide advocacy and culturally sensitive support for Irish immigrants and other people of Irish heritage in England and Wales.

Objectives

Rooted in the tradition of Catholic Social Teaching, the charitable objects of the charity are: - To relieve poverty and advance health amongst people of all faiths and none, and in particular those of Irish nationality or descent, and to provide advocacy on their behalf with statutory authorities and other organisations;

This is addressed with free support through these activity areas:

Irish Chaplaincy meets its public benefit obligation by building relationships with vulnerable and marginalised Irish people and providing them with culturally sensitive support to improve their wellbeing. In planning their operations for the year, the Trustees have given due regard to the Charity Commission's guidance on public benefit, and in particular the guidance for faith-based charities as well as the guidance for charities addressing disadvantage faced by people who share a protected characteristic.

Achievements and Performance

The testing environment which confronted us all in 2020 continued into 2021, requiring the ongoing tenacity, energy and creativity of the Irish Chaplaincy team. The call to serve - Irish prisoners and their families, elderly Irish in communities, and Irish travellers - has perhaps never been more acute. But serve them we did, complementing old ways with new, yet never compromising on the compassion and care, solidarity and empathy that runs through everything the Irish Chaplaincy does. Further details of the programmes are outlined below.

The Board of Trustees has been refreshed over the past twelve months with a new chair, Clare Coffey, and new members, bringing expertise and insights which have enriched our ability to steer and advise. Eddie Gilmore, our CEO who is now in his fourth year, continues to successfully cultivate relationships with partners and funders so the Irish Chaplaincy has the security and reputation to deliver on our promises.

We are grateful for the ongoing support and benevolence of the Department of Foreign Affairs in Dublin through the Emigrant Support Programme and the Irish Bishops’ Conference as we are cognisant of the financial challenges they have faced over the past 18 months. Additional funders have been generous and gracious, enabling us to fund the pivot to new ways of working.

4

Irish Chaplaincy TRUSTEES' REPORT

for the financial year ended 31 March 2021

Our work over the past twelve months:

Irish Chaplaincy provides support for some of the most vulnerable people in the Irish community. Our charitable work largely takes place behind closed (or locked) doors, so there is little that is visible to the general public. But for the lonely and anxious people we see in bare prison cells, gloomy poorly-appointed flats, care homes, hostels, hospitals and hospices, our visits and casework actions make a great deal of difference to their wellbeing. In this past year the Irish Chaplaincy's employees were assisted in these charitable activities by the time and talents of 40 volunteers.

While our Community Outreach Project provides oversight and administrative support for all of the Irish Chaplaincy's other projects, it offers a catch-all function fielding daily enquiries from people throughout the UK and Ireland. This entails responding to individuals and families in crisis situations or simply seeking lrish-specific advice or information. We also receive enquiries from statutory authorities, clergy and various other professionals asking for advice and information regarding how best to support the needs of the Irish people who are in their care.

Our largest outreach is to Irish prisoners and their family members. Due to Covid-19 visits to prisons were and still are for the most, impossible. We increased mailouts and particularly of in-cell resource packs/distraction packs helping people cope with longer times locked in their cells. In the year ending 31 March 2021 we were in contact with 768 Irish women and men, 468 of them Travellers. This figure included 155 new clients. Despite staff working from home, and a change in payments allowed to prisoners, we completed approximatively 6,800 casework actions, including general prisoner support (1726 actions): financial (2,364), family support (291), licence transfer (312), resettlement (259), and documentation to help with receiving benefits and travel. We also supported around 250 family members via phone calls.

Our Seniors programme, which began in 2005, is concerned with the welfare of older Irish people living alone and sometimes in material hardship. In the year to 31st March 2021, we had 248 Open files, and there were 748 Casework Actions for 67 clients with mailouts sent to all 248. Casework actions included 506 calls out, 34 calls received, and 45 house visits. There was also restricted access for outreach to care homes with significant numbers of elderly Irish. ‘Keeping Connected’ allowed 15 of our Seniors to have internet access using a pre-programmed computer Tablet. This gave access to preferences of religious services, music and radio from Ireland, internet access and face to face video contact with staff and volunteers.

Our Traveller Resettlement Project, started in 2019 continued to give through the gate support to Travellers coming out of London prisons and also began to have an impact on probation services nationally for the GRT community. Our work was mentioned no fewer than eight times, including in the ‘Notable positive practice’ section, of the HMPPS (Her Majesty’s Prison and Probation Service) thematic review on ‘Minority ethnic prisoners’ experiences of rehabilitation and release planning’:

‘ HMPPS should support the development of culturally sensitive services for minority ethnic prisoners, which are designed to meet their specific needs and recognise the importance of identity. The potential contributions of suitable specialist community organisations should be explored as part of this endeavour .’ (October 2020).

Structure, Governance and Management

Structure

The charity is structured as an independent Charitable Incorporated Organisation (registered as a body corporate under Part 11 of the Charities Act 2011) governed by a Constitution adopted 6 February 2015 and managed by a Board of Trustees. Created in 1957 as mission to Irish migrant workers in England, and registered in 1980 as an unincorporated trust, in 2015 Irish Chaplaincy was granted Charitable Incorporated Organisation (CIO) status in England and Wales by the Charity Commission.

The Trustees are responsible for the overall strategic direction of the charity. They approve the annual work plan and budget as presented by the CEO and staff team. The Board of Trustees meets at least quarterly to assess risk, review progress, approve financial reports, and assure public benefit of the charity's work. Decisions regarding the implementation of the work plan and budget are delegated to the CEO and staff team.

Results and Dividends

At the end of the financial year the charity has assets of £407,300 (2020 - £336,645) and liabilities of £160,330 (2020 - £128,969). The net assets of the charity have increased by £39,294.

5

Irish Chaplaincy TRUSTEES' REPORT

for the financial year ended 31 March 2021

Financial Review

The charity's audited accounts for the year ended 31 March 2021 appear in the Financial Statements which accompany this Report. Throughout the year the charity's accounts are prepared and monitored by the Finance Officer in consultation with the CEO and staff team, and they are reviewed and approved by the Board of Trustees. Annual accounts are professionally audited and prepared by a Chartered Certified Accountant We are grateful for the Irish Government's continued support of our charitable activities through major Emigrant Support Programme grants from the Department of Foreign Affairs and Trade. We also appreciate the financial support of the Irish Episcopal Commission for Emigrants. The Trustees consider that accumulating free reserve funds to cope with unforeseen events, contingencies and opportunities to be essential for protecting the charity's continued existence for the people it serves. As part of the commitment to prudent financial management of the charity's future, in 2011 the Board of Trustees adapted a Reserves Policy to reach a free reserves fund of four months operational costs as the minimum required to meet any eventualities. This fund is to be developed through non-restricted gifts and donations which are not required to meet current obligations. As of 31 March 2021, the free reserves available total £160,788. The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Irish Chaplaincy subscribes to and is compliant with the following:

Approved by the Board of Trustees on ________ and signed on its behalf by:

_____ _____ Ms Clare Coffey Ms Susan O'Malley (Treasurer) Chairperson Trustee

6

Irish Chaplaincy STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 March 2021

The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the assets, liabilities and financial position of the charity as at the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act 2011.

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

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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 Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on ________ and signed on its behalf by:

Ms Clare Coffey Chairperson

________ Ms Susan O'Malley (Treasurer) Trustee

7

INDEPENDENT AUDITOR'S REPORT to the Members of Irish Chaplaincy

Report on the audit of the financial statements

Opinion

We have audited the charity financial statements of Irish Chaplaincy ('the charity') for the financial year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including the summary of significant accounting policies set out on page 13. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102.

In our opinion, when reporting in accordance with a fair presentation framework the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the Provisions Available for Audits of Small Entities, in the circumstances set out in Note 10 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

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

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

Other Information

The other information comprises the information included in the annual report other than the financial statements and our Auditor's Report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinion on other matter prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

8

INDEPENDENT AUDITOR'S REPORT to the Members of Irish Chaplaincy

Responsibilities of trustees for the financial statements

The trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The procedures are capable of detecting misstatements in respect of irregularities, including fraud, to a reasonable level of assurance. It is not guaranteed that the audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Further information regarding the scope of our responsibilities as auditor

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

9

INDEPENDENT AUDITOR'S REPORT to the Members of Irish Chaplaincy

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

The purpose of our audit work and to whom we owe our responsibilities

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

__________ KATHERINE TULLY SENIOR STATUTORY AUDITOR Chartered Certified Accountants and Statutory Auditor For and on behalf of Allen Tully & Co 19 Palace Square London SE19 2LT

...............................

10

Irish Chaplaincy STATEMENT OF FINANCIAL ACTIVITIES

for the financial year ended 31 March 2021

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds
2021 2021 2021 2020 2020 2020
Notes
£		 £ £ £ £ £
Incoming Resources
Voluntary Income 11.1
11,542		 9,664 21,206 9,750 - 9,750
Charitable activities
- Grants from governments 11.2
76,075		 413,190 489,265 61,697 383,093 444,790
and other co-funders
Investments 11.3
2,909		 - 2,909 3,111 - 3,111
─────── ─────── ─────── ─────── ─────── ───────
Total incoming resources 90,526 422,854 513,380 74,558 383,093 457,651
─────── ─────── ─────── ─────── ─────── ───────
Resources Expended
Charitable activities 12.1
52,024		 422,062 474,086 58,083 380,054 438,137
─────── ─────── ─────── ─────── ─────── ───────
Net incoming/outgoing 38,502 792 39,294 16,475 3,039 19,514
resources before
transfers
Gross transfers between - - - - - -
funds
─────── ─────── ─────── ─────── ─────── ───────
Net movement in funds 38,502 792 39,294 16,475 3,039 19,514
for the financial year
Reconciliation of funds
Balances brought forward at
23
197,676		 10,000 207,676 181,201 6,961 188,162
1 April 2020
─────── ─────── ─────── ─────── ─────── ───────
Balances carried forward 236,178 10,792 246,970 197,676 10,000 207,676
at 31 March 2021
═══════ ═══════ ═══════ ═══════ ═══════ ═══════

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 14 to 19 form part of the financial statements

11

Irish Chaplaincy BALANCE SHEET

as at 31 March 2021

2021 2020
Notes £ £
Fixed Assets
Tangible assets 18 73,216 72,842
─────── ───────
Current Assets
Debtors 19 2,174 1,154
Cash at bank and in hand 331,910 262,649
─────── ───────
334,084 263,803
─────── ───────
Creditors: Amounts falling due within one year 20 (160,330) (128,969)
─────── ───────
Net Current Assets 173,754 134,834
─────── ───────
Total Assets less Current Liabilities 246,970 207,676
═══════ ═══════
Funds
Restricted funds 10,792 10,000
General fund (unrestricted) 236,178 197,676
─────── ───────
Total funds 23 246,970 207,676
═══════ ═══════

Approved by the Board of Trustees and authorised for issue on ________ and signed on its behalf by

Ms Clare Coffey Chairperson

________ Ms Susan O'Malley (Treasurer) Trustee

The notes on pages 14 to 19 form part of the financial statements

12

Irish Chaplaincy ACCOUNTING POLICIES

for the financial year ended 31 March 2021

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Charities (Accounts and Reports) Regulations 2008 made under the Charities Act 2011. They also comply with the Statement of Recommended Practice (SORP 2015) and with SORP FRS 102. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements.

Restricted funds

Restricted funds contain the grants received to run specific projects for the benefits of the charity's main objectives and the associated expenditure which relate to the project workers' wages and salaries and the projects running costs.

Unrestricted funds

General funds are unrestricted funds and are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Incoming Resources

Voluntary income or capital is included in the Statement of Financial Activities when the charity receives it. Entitlement to legacies is considered established when the charity has been notified of a distribution to be made by the executors and the legacy is received. Income received in advance of due performance under a contract is accounted for as deferred income until earned. Grants for activities are recognised as income when received. All other income is accounted for on an accruals basis.

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Income from investments is included in full in the year in which it is received.

Trade and Other Debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and Other Creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method except where the effect of discounting would be immaterial. In such cases they are stated at cost.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Long leasehold property - 2% Straight line Fixtures, fittings and equipment - 20% Straight line

Leasing

Rentals payable under operating leases are dealt with in the profit and loss account as incurred over the period of the rental agreement.

Taxation

The charity is exempt from taxation under S505 Income and Corporation Taxes Act 1988.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the balance sheet date. Transactions during the financial year, which are denominated in foreign currencies are translated at the rates of exchange ruling at the date of the transaction. The resulting exchange differences are dealt with in the Statement of Financial Activities.

13

Irish Chaplaincy NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2021

1. GOVERNMENT OF IRELAND: EMIGRANT SUPPORT PROGRAMME

An Emigrant Support Programme (ESP) grant of £247,000 was received for the year from 1st July 2020 to 30th June 2021. The funds were restricted for the following projects: Outreach Services - £65,000; Prison Outreach (ICPO) - £145,000; Traveller Equality Project - £37,000. Nine months grant income was utilised in the period to 31st March 2021. Three months grant income amounting to £61,750 has been deferred to the 2021-22 year and will be utilised by 30th June 2021. Three months grant income amounting to £61,750 deferred from 201920 has been utilised this year.

2. MERCHANT TAYLORS' COMPANY

A grant of £9,900 was received at the end of the accounting period from Merchant Taylors for the Seniors project, ICSP. The funds are restricted to the specific project and the full amount has been deferred in the 202122 year.

3. INDEPENDENT AGE

A grant of £10,000 was received from Independent Age for the purpose of assisting and providing relief to older people in need by reason of ill-health, disability, financial hardship or other disadvantages. The funds are restricted and fully recognised in the accounting period.

4. CITY BRIDGE TRUST

A grant of £105,000 was agreed by the City Bridge Trust over a three-year period for the salary of a Pastoral Outreach Worker and associated project costs. The charity received £35,000 (third year) which are restricted to this specific project.

The charity also received a £5,000 Covid-19 response grant from the London Community Response Fund to support the community during the crisis.

5. BIG LOTTERY FUND

A grant of £77,000 over 18 months was granted from the National Lottery for the Resettlement project. The charity received £25,666 which are restricted to this project and fully recognised in the accounting period (£51,334 in 2019-20).

6. DEFERRED INCOME

1) Catholic Bishop Conference: A grant of £23,000 was received in October 2020 and has been fully utilised in the year. A grant of £23,000 which was received in January 2020 and deferred to the 2020-21 year has also been fully utilised in this accounting period.

2) Westminster RC Diocese: A grant of £10,000 which was received in December 2020 and was fully deferred to the 2021-22 year. The funds are restricted for the purpose of expanding outreach and recruiting more volunteers.

3) City Bridge Trust: A restricted grant of £8,750 was received in March 2021 and eight months grant income amounting to £5,833 has been deferred to the 2021-22 year.

4) The Tudor Trust: Two restricted grants of £25,000 and £2,000 (Covid-19 response fund) were received and have been deferred to the 2021-22 year.

5) Ireland Funds for Great Britain: A restricted grant of £7,500 was received in March 2021 and has been deferred to the 2021-22 year.

6) Award for All: A restricted grant of £10,000 was received in January 2021 and has been deferred to the 2021-22 year.

7) London Community Foundation: A London Community Covid-19 response grant of £10,000 was received in March 2021 and deferred to the 2021-22 year.

14

continued

Irish Chaplaincy NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2021

7. FINANCIAL INSTRUMENTS

Cash and Receivables : The year-end balances are as follows:

Creditors, Accruals and Deferred income : The charity has creditors which are included in Note 20 and are at amortised cost. They include amounts owed to HMRC and other creditors. The figure for Accruals consists in the Auditor's fees, pension costs and other accrued expenses. The deferred income amounts to £141,983.

8.

GENERAL INFORMATION

Irish Chaplaincy is a charity incorporated in the United Kingdom. The registered office of the company is 52 Camden Square, London, NW1 9XB which is also the principal place of business of the company The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the company.

9. SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

There are no sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

10. PROVISIONS AVAILABLE FOR AUDITS OF SMALL ENTITIES

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

11. INCOME

11. INCOME
11.1 DONATIONS AND LEGACIES Unrestricted Restricted 2021 2020
Funds Funds
£ £ £ £
Sundry Income 1,245 2,800 4,045 3,991
Sundry Donations 10,297 6,864 17,161 5,759
─────── ─────── ─────── ───────
11,542 9,664 21,206 9,750
═══════ ═══════ ═══════ ═══════
11.2 CHARITABLE ACTIVITIES Unrestricted Restricted 2021 2020
Funds Funds
£ £ £ £
General Outreach 66,075 65,000 131,075 65,000
Prisoner Project - 184,300 184,300 160,288
Traveller Equality Project - 37,000 37,000 37,500
Seniors Project - 91,236 91,236 68,971
Resettlement Project - 25,666 25,666 51,334
Other Grants 10,000 9,988 19,988 61,697
─────── ─────── ─────── ───────
76,075 413,190 489,265 444,790
═══════ ═══════ ═══════ ═══════
11.3 INVESTMENTS Unrestricted Restricted 2021 2020
Funds Funds
£ £ £ £
Investment Income 2,909 - 2,909 3,111
═══════ ═══════ ═══════ ═══════

15

continued

Irish Chaplaincy NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2021

12. EXPENDITURE
12.1 CHARITABLE ACTIVITIES Direct Other Support 2021 2020
Costs Costs Costs
£ £ £ £ £
General Outreach 67,542 - 17,342 84,884 91,759
Traveller Equality Project 28,063 1,206 11,030 40,299 40,505
Seniors Project 72,011 21,587 12,047 105,645 83,093
Prisoner Project 133,665 32,846 15,003 181,514 169,836
Resettlement Project 36,067 1,637 4,052 41,756 52,944
Other Grants 9,000 9,988 1,000 19,988 -
─────── ─────── ─────── ─────── ───────
346,348 67,264 60,474 474,086 438,137
═══════ ═══════ ═══════ ═══════ ═══════
12.2 SUPPORT COSTS Charitable 2021 2020
Activities
£ £ £
Rent Paid 25,297 25,297 24,890
General Office 17,469 17,469 20,918
Meetings and PR Costs 1,969 1,969 13,318
Audit Fees (Governance) 3,440 3,440 3,440
Advisory Group and Trustees Meetings Costs (Governance) 193 193 255
Depreciation 2,211 2,211 1,694
Legal and Professional 9,895 9,895 9,766
─────── ─────── ───────
60,474 60,474 74,281
═══════ ═══════ ═══════
13. ANALYSIS OF SUPPORT COSTS
Basis of 2021 2020
Apportionment £ £
Rent Paid Staff Time 25,297 24,890
General Office Staff Time 17,469 20,918
Meetings and PR Costs Staff Time 1,969 13,318
Audit Fees (Governance) Administration 3,440 3,440
Advisory Group and Trustees Administration 193 255
Meetings Costs (Governance)
Depreciation Unrestricted Activity 2,211 1,694
Legal and Professional Usage 9,895 9,766
─────── ───────
60,474 74,281
═══════ ═══════
14. NET INCOMING RESOURCES 2021 2020
£ £
Net Incoming Resources are stated after charging/(crediting):
Depreciation of tangible assets 2,211 1,694
Operating lease rentals
- Office equipment 7,178 1,704
Auditor's remuneration:
- audit services 3,440 3,440
═══════ ═══════
15. INVESTMENT AND OTHER INCOME 2021 2020
£ £
Rent receivable - other income 2,700 2,200
Bank interest 209 911
─────── ───────
2,909 3,111
═══════ ═══════

16

continued

Irish Chaplaincy NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2021

16. EMPLOYEES AND REMUNERATION

Number of employees

The average number of persons employed (including executive trustees) during the financial year was as follows:


follows:
2021 2020
Number Number
Project Workers & Administration 10 10
═══════ ═══════
The staff costs comprise: 2021 2020
£ £
Wages and salaries 299,655 287,993
Social security costs 25,415 25,853
Pension costs 18,489 18,470
─────── ───────
343,559 332,316
═══════ ═══════

The Key Management is composed of the CEO. The remuneration associated with this post is less than £60,000 for the accounting period. No Trustees are involved in the key management of the charity and none received any remuneration during the reporting period.

17.

EMPLOYEE BENEFITS

There are no employees who are Trustees and no employees received employee benefits (excluding employer pension costs) of more than £60,000 (€70,000) for the reporting period.

18. TANGIBLE FIXED ASSETS

18. TANGIBLE FIXED ASSETS
Long Fixtures, Total
leasehold fittings and
property equipment
£ £ £
Cost
At 1 April 2020 84,700 - 84,700
Additions - 2,585 2,585
─────── ─────── ───────
At 31 March 2021 84,700 2,585 87,285
─────── ─────── ───────
Depreciation
At 1 April 2020 11,858 - 11,858
Charge for the financial year 1,694 517 2,211
─────── ─────── ───────
At 31 March 2021 13,552 517 14,069
─────── ─────── ───────
Net book value
At 31 March 2021 71,148 2,068 73,216
═══════ ═══════ ═══════
At 31 March 2020 72,842 - 72,842
═══════ ═══════ ═══════
19. DEBTORS 2021 2020
£ £
Other debtors 1,734 -
Prepayments and accrued income 440 1,154
─────── ───────
2,174 1,154
═══════ ═══════

17

Irish Chaplaincy NOTES TO THE FINANCIAL STATEMENTS

Irish Chaplaincy Irish Chaplaincy Irish Chaplaincy Irish Chaplaincy Irish Chaplaincy
NOTES TO THE FINANCIAL STATEMENTS continued
for the financial year ended 31 March 2021
20. CREDITORS 2021 2020
Amounts falling due within one year £ £
Trade creditors 299 -
Taxation and social security costs (Note 21) 8,027 9,850
Other creditors 390 139
Accruals and deferred income:
Pension accrual 2,273 -
Other accruals 149,341 118,980
─────── ───────
160,330 128,969
═══════ ═══════
21. TAXATION AND SOCIAL SECURITY 2021 2020
£ £
Creditors:
PAYE / NI 8,027 9,850
═══════ ═══════
22. RESERVES
2021 2020
£ £
At 1 April 2020 207,676 188,162
Surplus for the financial year 39,294 19,514
─────── ───────
At 31 March 2021 246,970 207,676
═══════ ═══════
23. FUNDS
23.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Total
Funds Funds Funds
£ £ £
At 1 April 2019 181,201 6,961 188,162
Movement during the financial year 16,475 3,039 19,514
─────── ─────── ───────
At 31 March 2020 197,676 10,000 207,676
Movement during the financial year 38,502 792 39,294
─────── ─────── ───────
At 31 March 2021 236,178 10,792 246,970
═══════ ═══════ ═══════
23.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance Income Expenditure Transfers Balance
1 April between 31 March
2020 funds 2021
£ £ £ £ £
Restricted funds
Restricted 10,000 422,854 422,062 - 10,792
─────── ─────── ─────── ─────── ───────
Unrestricted funds
Unrestricted 197,676 90,526 52,024 - 236,178
─────── ─────── ─────── ─────── ───────
Total funds 207,676 513,380 474,086 - 246,970
═══════ ═══════ ═══════ ═══════ ═══════

18

continued

Irish Chaplaincy NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2021

23.3 ANALYSIS OF NET ASSETS BY FUND

Fixed Current Current Total
assets assets liabilities
- charity use
£ £ £ £
Restricted funds 2,068 150,707 (141,983) 10,792
─────── ─────── ─────── ───────
Unrestricted general funds 71,148 183,377 (18,347) 236,178
─────── ─────── ─────── ───────
73,216 334,084 (160,330) 246,970
═══════ ═══════ ═══════ ═══════

24. RELATED PARTY TRANSACTIONS

There have been no transactions with trustees or related parties that require disclosure in the reporting period. None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity.

25. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

19