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2023-03-31-accounts

The Benevolent Society of St Patrick

Report of the Trustees and Financial Statements for the year ended 31 March 2023 Charity number: 214824 www.bsosp.org

The Medal worn by Lord MacNaghten as President of The Society

The Benevolent Society of St Patrick

Legal and Administrative Information

Patron

President

The Duke of Abercorn KG Judge Patrick Clyne

Honorary Treasurer Edward Cholmondeley-Clarke FCA Independent Examiner Harry Draycott MA FCCA Bankers Bank of Ireland PO Box 2124, Belfast BT1 9RS

Secretary Registered address 50-52 Camden Square London NW1 9XB

Trustees and Members of the Grand Committee

The Lord Aylmer The Hon Christopher Bellew The Earl of Clanwilliam Edward Cholmondeley-Clarke Judge Patrick Clyne Major-General Arthur Denaro (12 July 2023) Lord Gillford The Viscount Gough (died 14 April 2023) Dr. Peadar O'Mórdha Conor J Quinn (since 23 November 2022) Mrs Nicky Sansom

Registered Office

c/o London Irish Centre 50-52 Camden Square London NW1 9XB

1

The Benevolent Society of St Patrick

Report of the Grand Committee 2022 - 2023

2

The Benevolent Society of St Patrick

Report of the Grand Committee 2022 - 2023

3

The Benevolent Society of St Patrick

Report of the Grand Committee 2022 -2023

4

The Benevolent Society of St Patrick

Report of the Grand Committee 2022 - 2023

5

The Benevolent Society of St Patrick

Independent Examiner's report to the Trustees

6

The Benevolent Society of St Patrick

Statement of Financial Activities for the year ended 31 March 2023

Notes
Income and Expenditure
Incoming Resources
Donations
2
Government Grants
3
Income from Fund Raising Event
4
Income from Investments
5
Total Incoming Resources
Resources Expended
Grants Payable
6
Expense of Fund Raising Event
7
Management and Administration
8
Total Resources Expended
Net surplus for the year
Other recognised gains (losses)
Unrealised gains (losses) on investments 10
Net Movement in Funds
Total Funds brought forward
Total Funds carried forward
2023
Total
£
Unrestricted
32,125
5,500
2,558
16,763
56,946
48,000
250
3,000
51,250
5,696
(21,292)
(15,596)
411,771
396,175
£
-
2022
Total
£
Unrestricted
77,935
5,000
-
14,237
97,172
45,000
-
3,000
48,000
49,172
17,303
66,475
345,296
411,771
£
-

The notes on pages 9 to 12 form an integral part of these financial statements

7

The Benevolent Society of St Patrick

Balance Sheet as at 31 March 2023

Notes
Fixed Assets
Investments
10
Current Assets
Debtors
11
Bank Balance
12
Creditors: amounts falling due within one year
Net Current Assets
Net Assets
Funds
General Reserve
13
Revaluation Reserve
13
Total Funds
1,695
49,950
(3,000)
2023
Total
£
Unrestricted
347,530
48,645
396,175
£
233,331
162,844
396,175
£
-
6,375
39,574
(3,000)
2022
Total
£
Unrestricted
368,822
42,949
411,771
£
227,635
184,136
411,771
£
-

The notes on pages 9 to 12 form an integral part of these financial statements

The Financial Statements were approved by the Trustees on 28th January 2024

8

The Benevolent Society of St Patrick

Notes to the Financial Statements for the year ended 31 March 2023

1 Accounting Policies

1 . 1 Accounting Convention

The Financial Statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a cashflow statement because it is a small charity.

1 . 2 Incoming Resources

Grant income, being expendable upon receipt, is included in full in the Statement of Financial Activities when received.

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included.

Income from investments is included in the year in which it is receivable.

1 . 3 Resources Expended

Expenditure is included on an accruals basis.

1 . 4 Investments

Fixed asset investments are stated at market value at the Balance Sheet date. Any gain or loss on revaluation is taken to the statement of Financial Activities.

2
Donations
General Donations
Covenanted - Gift Aid
Tax credit on Gift Aid
2023
£
30,519
1,285
321
32,125
£
2022
£
76,329
1,285
321
77,935
£

9

The Benevolent Society of St.Patrick

Notes to the Financial Statements for the year ended 31 March 2023

3 Government Grants 2023 2022
£ £
Government of Ireland: Emigrant Support Programme 5,500
£
5,000
£
The Government of Ireland: Emigrant Support Programme is being administered in aid of
the Irish and those of Irish descent by our partners in Southwark Irish Pensioners.
The Government of Ireland: Emigrant Support Programme Grant is for the period July 2022
to the end of June 2023 . In accordance with Accounting Policies the Grant is recognized in
full on receipt.
As at 31 March £3500 had been expended and in the remainding three months of the Grant
period a further £2000 had been spent.
4 Income from Fund Raising Event 2023
£
2022
£
Annual Lecture 2,558
£
-
£
5 Investment Income 2023
£
2022
£
17,928 M&G Charifund Income Units 14,970 13,446
22,340 M&G Charibond Income Units 592 525
7,402 COIF Charities Fixed Interest Fund Units 238 266
18,848.01 COIF Charities Global Equity Income 963 -
16,763
£
14,237
£
6 Grants Payable 2023
£
2022
£
Net Grants disbursed 48,000
£
45,000
£
7 Expense of Fund Raising Event 2023
£
2022
£
Annual Lecture costs 250
£
-
£
8 Management and Administration 2023
£
2022
£
Administration fees 3,000 3,000
Other costs - -
3,000
£
3,000
£

10

The Benevolent Society of St Patrick

Notes to the Financial Statements for the year ended 31 March 2023

9 Trustee's emoluments

There were no emoluments paid during the year, nor any in the previous year.

10
Fixed Asset Investments
Investments
Opening Market Value
Additions / Sales
Unrealised gains / (losses)
Closing Market Value
Cost
17,928 M&G Charifund Income Units
22,340 M&G Charibond Income Units
7,402 COIF Charities Fixed Interest Fund Units
18,848.01 COIF Charities Global Equity Income
Market Values
17,928 M&G Charifund Income Units
22,340 M&G Charibond Income Units
7,402 COIF Charities Fixed Interest Fund Units
18,848.01 COIF Charities Global Equity Income
11
Debtors
Tax credit on Gift Aid
Deferred grant receipt
2023
368,822
-
(21,292)
347,530
£
108,927
27,635
10,000
50,000
196,562
£
265,906
24,574
8,660
48,390
347,530
£
2023
£
1,695
-
1,695
£
2022
301,519
50,000
17,303
368,822
£
108,927
27,635
10,000
50,000
196,562
£
283,214
26,362
9,246
50,000
368,822
£
2022
£
1,375
5,000
6,375
£

12 Bank Balance

In addition to the balance held in the Society's bank account at 31 March 2023 the London Irish Centre held £7,064 in funds awaiting distribution (2022 £13,995), and Southwark Irish Pensioners held £22,072 (2022 £14,828).

11

The Benevolent Society of St Patrick

Notes to the Financial Statements for the year ended 31 March 2023

13
Funds - Unrestricted
Balance
31 March 2022
£
General Reserve
227,635
Revaluation Reserve
184,136
411,771
£
Incoming
Resources
£
56,946
-
56,946
£
Resources
Expended
£
(51,250)
-
(51,250)
£
Gains /
(Losses)
£
-
(21,292)
(21,292)
£
Balance
31 March 2023
£
233,331
162,844
396,175
£

12