OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Charity Number: 1160365

Irish Chaplaincy

Annual Report and Audited Financial Statements for the financial year ended 31 March 2023

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 - 14
Notes to the Financial Statements 15 - 20
Supplementary Information relating to the Financial Statements 22

2

Irish Chaplaincy TRUSTEES' AND OTHER INFORMATION

Trustees

Chairperson

Chief Executive Officer

Charity Number in England and Wales

Principal Address

Auditors

Principal Bankers

Ms Clare Coffey (Chairperson) Ms Susan O'Malley (Treasurer) Mr Brendan McCarthy (Resigned 24 November 2022) Mr Tony Walsh Mr Andrew Cusack Mr Conor Davis Mr John Deehan Ms Jayne Baker Mr Paul Gavin

Ms Clare Coffey

Mr Eddie Gilmore

1160365

52 Camden Square London NW1 9XB

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

Unity Trust Bank Nine Brindleyplace Birmingham B1 2HB

3

Irish Chaplaincy TRUSTEES' REPORT

for the financial year ended 31 March 2023

The trustees present their Trustees' Report and the audited financial statements for the financial year ended 31 March 2023.

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 2023.

Mission, Objectives and Strategy

Mission Statement

Principal Activities

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

Objectives and Activities

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; - To develop the capacity of socially and economically disadvantaged Irish persons in such a way that they are better able to meet their needs and participate more fully in society.

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

It is some 66 years since the formation of the Irish Chaplaincy. Whilst our role has evolved over that period, one thing has remained constant: being in service to the Irish community. Our projects support the dignity and humanity of elderly Irish people, Irish people in prisons and the Traveller community. Given the long shadow cast by the isolation and loneliness of the COVID-19 lockdowns, our services were in more need than ever. Our expert and inspiring team brings a wealth of experience and empathy in their interactions with those we serve.

The cost of living crisis increased the burden on IC staff and those we serve, meaning that the Board of Trustees had to balance the need to maintain the financial security of the charity with the challenges faced by staff. The composition of the Board of Trustees remained stable throughout the year with the skills and experiences of the trustees a blessing in navigating the environment.

A significant tender was awarded to the Irish Chaplaincy in the summer by HMPPS to train officers in best practices for working with members of the GRT community in the prison’s estate. This award came as a result of the hard work, expertise and reputation of the Irish Chaplaincy team. As a result of the tender award, we recruited a new member of staff to support the team.

Intergenerational connection continued to be a force for good in our seniors project with relationships with schools strengthened and connections deepened. Often times, our team accompanies those at the end of their lives and makes arrangements for their funerals. This can take a great personal and emotional toll on those involved.

4

Irish Chaplaincy TRUSTEES' REPORT

for the financial year ended 31 March 2023

We continue to be grateful for the funding we receive from the Irish Government and the Irish Bishops’ Conference in addition to the grants awarded by a range of benefactors. We recognise that in these straitened times these gifts are harder to come by and rely on than ever before. We continue to deploy funding where it has the most effect and impact for the most vulnerable.

Strategy

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. Prisons were slow to release after lockdowns with the situation perpetuated by staff shortages. However our team kept up their outreach through in in-cell resource packs/distraction packs helping people cope with longer times locked in their cells and when prisons opened up, a return to face to face visiting. In the year ending 31 March 2023 we were in contact with 790 Irish women and men, 306 of them Travellers. This figure included 98 new clients. We sent 168 in-cell resource packs/distraction packs. We sent 303 information packs (New clients and a very high number of those who files are reopened or move prison usually receive a new pack). We completed approximatively 3,351 casework actions, including general prisoner support (1,228 actions): financial (1,249), family support (137), licence transfer (47), resettlement (141), and documentation to help with receiving benefits and travel (102). We also supported around 200 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 2023, we had 258 Open files, and there were 859 Casework Actions for 61 clients with mailouts sent to all 258. Casework actions included 435 calls out, x 48 calls received, and 85 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. The tender award to train HMPPS officers in best practices for engaging with the GRT community was a testament to the expertise within the Irish Chaplaincy team.

We continue to nourish Irish culture and heritage through community events and concerts, including our St Brigid’s day celebrations.

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 £397,936 (2022 - £414,572) and liabilities of £118,231 (2022 - £147,811). The net assets of the charity have increased by £12,944.

Financial Review

The charity's audited accounts for the year ended 31 March 2023 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

5

Irish Chaplaincy TRUSTEES' REPORT

for the financial year ended 31 March 2023

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 2023 the free reserves available total £185,696.

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:

29/11/2023

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

________Ms Clare Coffey Chairperson

________Ms Susan O'Malley (Treasurer) Trustee

6

Irish Chaplaincy STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 March 2023

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.

29/11/2023

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

_____Ms Clare Coffey _____Ms Susan O'Malley (Treasurer) Chairperson 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 2023 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 in note . 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.

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 3 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

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 on behalf of Allen Tully & Co 19 Palace Square London SE19 2LT 29/11/2023 ...............................

10

Irish Chaplaincy STATEMENT OF FINANCIAL ACTIVITIES

for the financial year ended 31 March 2023

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2023 2023 2023 2022 2022 2022
Notes £ £ £ £ £ £
Incoming Resources
Voluntary Income 4.1 15,810 690 16,500 8,741 7,804 16,545
Charitable activities
- Grants from governments 4.2 13,841 459,180 473,021 33,726 413,063 446,789
and other co-funders
Investments 4.3 2,963 - 2,963 3,308 - 3,308
─────── ─────── ─────── ─────── ─────── ───────
Total incoming resources 32,614 459,870 492,484 45,775 420,867 466,642
─────── ─────── ─────── ─────── ─────── ───────
Resources Expended
Charitable activities 5.1 21,118 458,422 479,540 31,709 415,142 446,851
─────── ─────── ─────── ─────── ─────── ───────
Net incoming/outgoing 11,496 1,448 12,944 14,066 5,725 19,791
resources before transfers
Gross transfers between - - - - - -
funds
─────── ─────── ─────── ─────── ─────── ───────
Net movement in funds for 11,496 1,448 12,944 14,066 5,725 19,791
the financial year
Reconciliation of funds:
Total funds beginning of the 16 250,244 16,517 266,761 236,178 10,792 246,970
year
─────── ─────── ─────── ─────── ─────── ───────
Total funds at the end of 261,740 17,965 279,705 250,244 16,517 266,761
the year
═══════ ═══════ ═══════ ═══════ ═══════ ═══════

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 15 to 20 form part of the financial statements

11

Irish Chaplaincy BALANCE SHEET

as at 31 March 2023

2023 2022
Notes £ £
Fixed Assets
Tangible assets 11 71,032 73,133
─────── ───────
Current Assets
Debtors 12 5,012 5,995
Cash at bank and in hand 321,892 335,444
─────── ───────
326,904 341,439
─────── ───────
Creditors: Amounts falling due within one year 13 (118,231) (147,811)
─────── ───────
Net Current Assets 208,673 193,628
─────── ───────
Total Assets less Current Liabilities 279,705 266,761
═══════ ═══════
Funds
Restricted funds 17,965 16,517
General fund (unrestricted) 261,740 250,244
─────── ───────
Total funds 16 279,705 266,761
═══════ ═══════

29/11/2023

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 15 to 20 form part of the financial statements

12

Irish Chaplaincy ACCOUNTING POLICIES

for the financial year ended 31 March 2023

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 designated 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.

Resources Expended

All resources expended are accounted for on an accruals basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non-staff costs not attributed to one category of activity are allocated or apportioned pro-rata to the staffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributable to individual activities by objective. Governance costs are those associated with constitutional and statutory requirements.

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 Fixtures, fittings and equipment

2% Straight line 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.

13

Irish Chaplaincy ACCOUNTING POLICIES

for the financial year ended 31 March 2023

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.

14

Irish Chaplaincy NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2023

1. 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 (£) which is also the functional currency of the company.

2. 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.

3. 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.

4. INCOME
4.1 DONATIONS AND LEGACIES Unrestricted Restricted 2023 2022
Funds Funds
£ £ £ £
Sundry Donations 15,810 690 16,500 16,545
═══════ ═══════ ═══════ ═══════
4.2 CHARITABLE ACTIVITIES Unrestricted Restricted 2023 2022
Funds Funds
£ £ £ £
Grants from governments and other co-funders:
General Outreach 13,841 67,438 81,279 98,726
Prisoner Project - 188,973 188,973 174,497
Traveller & Re-settlement - 117,747 117,747 97,000
Seniors Project - 85,022 85,022 76,566
─────── ─────── ─────── ───────
13,841 459,180 473,021 446,789
═══════ ═══════ ═══════ ═══════
4.3 INVESTMENTS Unrestricted Restricted 2023 2022
Funds Funds
£ £ £ £
Investment Income 2,963 - 2,963 3,308
═══════ ═══════ ═══════ ═══════
5. EXPENDITURE
5.1 CHARITABLE ACTIVITIES Direct Other Support 2023 2022
Costs Costs Costs
£ £ £ £ £
General Outreach 69,313 1,503 25,262 96,078 95,172
Prisoner Project 156,039 17,851 15,785 189,675 181,332
Traveller & Re-settlement 85,035 3,681 11,754 100,470 73,786
Seniors Project 72,935 9,024 11,358 93,317 96,561
─────── ─────── ─────── ─────── ───────
383,322 32,059 64,159 479,540 446,851
═══════ ═══════ ═══════ ═══════ ═══════

15

continued

Irish Chaplaincy NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2023

5.2 SUPPORT COSTS Charitable 2023 2022
Activities
£ £ £
Advisory Group and Trustees Meetings Costs (Governance) 450 450 326
Rent Paid 19,237 19,237 19,721
Consultants, Dues & Subscriptions 7,373 7,373 4,340
Meetings and PR Costs 4,325 4,325 4,329
Depreciation 2,903 2,903 2,743
Audit Fees (Governance) 3,440 3,440 3,440
General Office 21,816 21,816 16,926
IT Costs 4,615 4,615 5,120
─────── ─────── ───────
64,159 64,159 56,945
═══════ ═══════ ═══════
6. ANALYSIS OF SUPPORT COSTS
Basis of 2023 2022
Apportionment £ £
Advisory Group and Trustees Administration 450 326
Meetings Costs (Governance)
Rent Paid Staff Time 19,237 19,721
Consultants, Dues & Subscriptions Usage 7,373 4,340
Meetings and PR Costs Staff Time 4,325 4,329
Depreciation Unrestricted Activity 2,903 2,743
Audit Fees (Governance) Administration 3,440 3,440
General Office Staff Time 21,816 16,926
IT Costs Usage 4,615 5,120
─────── ───────
64,159 56,945
═══════ ═══════
7. NET INCOMING RESOURCES 2023 2022
£ £
Net Incoming Resources are stated after charging/(crediting):
Depreciation of tangible assets 2,903 2,743
Operating lease rentals
- Office equipment 9,985 7,700
Auditor's remuneration:
- audit services 3,440 3,440
═══════ ═══════
8. INVESTMENT AND OTHER INCOME 2023 2022
£ £
Rent receivable - other income - 3,200
Bank interest 2,963 108
─────── ───────
2,963 3,308
═══════ ═══════

16

continued

Irish Chaplaincy NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2023

9. EMPLOYEES AND REMUNERATION

Number of employees

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

2023 2022
Number Number
Project Workers and Administration 11 10
Chief Executive Officer 1 1
─────── ───────
12 11
═══════ ═══════
The staff costs comprise: 2023 2022
£ £
Wages and salaries 331,746 305,550
Social security costs 28,152 24,858
Pension costs 18,258 17,195
─────── ───────
378,156 347,603
═══════ ═══════

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.

10. 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.

11. TANGIBLE FIXED ASSETS

11. TANGIBLE FIXED ASSETS
Long Fixtures, Total
leasehold fittings and
property equipment
£ £ £
Cost
At 1 April 2022 84,700 5,245 89,945
Additions - 802 802
─────── ─────── ───────
At 31 March 2023 84,700 6,047 90,747
─────── ─────── ───────
Depreciation
At 1 April 2022 15,246 1,566 16,812
Charge for the financial year 1,694 1,209 2,903
─────── ─────── ───────
At 31 March 2023 16,940 2,775 19,715
─────── ─────── ───────
Net book value
At 31 March 2023 67,760 3,272 71,032
═══════ ═══════ ═══════
At 31 March 2022 69,454 3,679 73,133
═══════ ═══════ ═══════
12. DEBTORS 2023 2022
£ £
Other debtors 3,500 4,860
Prepayments and accrued income 1,512 1,135
─────── ───────
5,012 5,995
═══════ ═══════

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 2023
13. CREDITORS 2023 2022
Amounts falling due within one year £ £
Trade creditors - 99
Taxation and social security costs (Note 14) - 8,138
Other creditors 675 457
Accruals and deferred income:
Pension accrual - 2,476
Other accruals 117,556 136,641
─────── ───────
118,231 147,811
═══════ ═══════
14. TAXATION AND SOCIAL SECURITY 2023 2022
£ £
Creditors:
PAYE / NI - 8,138
═══════ ═══════
15. RESERVES
2023 2022
£ £
At the beginning of the year 266,761 246,970
Surplus for the financial year 12,944 19,791
─────── ───────
At the end of the year 279,705 266,761
═══════ ═══════
16. FUNDS
16.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Total
Funds Funds Funds
£ £ £
At 1 April 2021 236,178 10,792 246,970
Movement during the financial year 14,066 5,725 19,791
─────── ─────── ───────
At 31 March 2022 250,244 16,517 266,761
Movement during the financial year 11,496 1,448 12,944
─────── ─────── ───────
At 31 March 2023 261,740 17,965 279,705
═══════ ═══════ ═══════
16.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance **Income ** Expenditure Transfers Balance
1 April between 31 March
2022 funds 2023
£ £ £ £ £
Restricted funds
Restricted 16,517 459,870 458,422 - 17,965
Unrestricted funds
Unrestricted 250,244 32,614 21,118 - 261,740
─────── ─────── ─────── ─────── ───────
Total funds 266,761 492,484 479,540 - 279,705
═══════ ═══════ ═══════ ═══════ ═══════

18

continued

Irish Chaplaincy NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2023

16.3 ANALYSIS OF NET ASSETS BY FUND

Fixed Current Current Total
assets assets liabilities
- charity use
£ £ £ £
Restricted funds 2,068 115,449 (115,449) 2,068
─────── ─────── ─────── ───────
Unrestricted general funds 68,964 211,455 (2,782) 277,637
─────── ─────── ─────── ───────
71,032 326,904 (118,231) 279,705
═══════ ═══════ ═══════ ═══════

17. 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.

18. POST-BALANCE SHEET EVENTS

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

19. 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 13 and are at amortized cost. They consist of other creditors, Lloyds credit card. The figure for Accruals consists of the Auditor's fees and other accrued expenses. The deferred income amounts to £112,973.

20.

DEFERRED INCOME

1) Award for All: A grant of £9,900 which was received in December 2022 was fully deferred to the 2023-24 year.

2) City Bridge Trust: A grant of £38,850 was received in the 2022-23 year. The amount of £6,167 has been deferred to the 2023-24 year.

3) Cardinals Appeal: A grant of £10,000 was received in October 2022 was fully deferred to the 2023-24 year.

4) Assumption Sisters Legacy Trust: A grant of £28,604 was received in November 2022 and £19,069 was deferred to the 2023-24 year.

5) Irish Government ESP: A grant of £271,350 was received in September 2022. £67,838 was deferred to the 2023-24 year. A grant of £61,750 which was deferred to the 2022-23 year has been fully utilized in this accounting period.

21. TUDOR TRUST

A grant of £100,000 was agreed at 26th October 2021 by the Tudor Trust to be paid over the following three years. A payment of £34,000 was paid to cover the Traveller Resettlement project. This was to cover the period from the 01/04/2022 to 31/03/2023.

22. CITY BRIDGE TRUST

A grant of £74,000 was agreed by the City Bridge Trust over a two year period, towards the full-time salary of a Pastoral Outreach Worker and associated project costs. The amount of £6,167 has been deferred to the 2023-24 year and the deferred amount of £6,167 for 2022-23 was fully utilized in this accounting period.

19

continued

Irish Chaplaincy NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2023

23. GOVERNMENT OF IRELAND: EMIGRANT SUPPORT PROGRAMME

An Emigrant Support Programme (ESP) grant of £271,350 was received for the year from 1st July 2022 to 30th June 2023. The funds were restricted for the following projects: Outreach Services (ICOS) - £68,250; Prison Outreach (ICPO) - £164,250; Traveller Equality Project - £38,850. Nine months grant income was utilized in the period to 31st March 2023. Three months grant income amounting to £67,838 has been deferred to the 2023-24 year and will be utilized by 30th June 2024. Three months grant income amounting to £61,750 deferred from 2021-22 has been utilized this year.

20