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2025-03-31-accounts

The Benevolent Society of St Patrick

Report of the Trustees and Financial Statements for the year ended 31 March 2025 Charity number: 214824 www.bsosp.org - www.justgiving.com/bssp 1783

The Medal worn by Lord MacNaghten as President of The Society

The Benevolent Society of St Patrick

Legal and Administrative Information

Patron The Duke of Abercorn KG President 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

Registered Office

The Lord Aylmer The Hon Christopher Bellew (resigned 16 July 2025) The Earl of Clanwilliam Edward Cholmondeley-Clarke Judge Patrick Clyne Major-General Arthur Denaro Lord Gillford Viscount Jocelyn (co-opted 8 August 2025) Dr. Peadar O'Mórdha Conor J Quinn Dr Martina Reichert Mrs Nicky Sansom c/o London Irish Centre 50-52 Camden Square London NW1 9XB

1

The Benevolent Society of St Patrick

Report of the Grand Committee 2024 - 2025

2

The Benevolent Society of St Patrick

Report of the Grand Committee 2024 - 2025

3

The Benevolent Society of St Patrick

Report of the Grand Committee 2024 - 2025

4

The Benevolent Society of St Patrick

Report of the Grand Committee 2024 - 2025

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 2025

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 (deficit) / surplus for the year
Other recognised gains (losses)
Unrealised gains on investments 10
Net Movement in Funds
Total Funds brought forward
Total Funds carried forward
The notes on pages 9 to 12 form an integral part of these
2025
Total
£
Unrestricted
28,661
6,000
4,051
18,960
57,672
60,000
250
3,364
63,614
(5,942)
7,457
1,515
388,367
389,882
£
-
financial statements
2024
Total
£
Unrestricted
25,302
5,500
3,207
17,429
51,438
59,000
250
3,076
62,326
(10,888)
3,080
(7,808)
396,175
388,367
£
-

7

The Benevolent Society of St. Patrick

Balance Sheet as at 31 March 2025

Notes
Fixed Assets
Investments
10
Current Assets
Debtors
11
Bank Balance
12
Grant authorised but not yet paid
Creditors: amounts falling due within one year
Net Current Assets
Net Assets
Funds
General Reserve
13
Revaluation Reserve
13
Total Funds
7,187
42,628
(15,000)
(3,000)
2025
Total
£
Unrestricted
358,067
31,815
389,882
£
216,501
173,381
389,882
£
-
2,015
38,742
-
(3,000)
2024
Total
£
Unrestricted
350,610
37,757
388,367
£
222,443
165,924
388,367
£
-

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

The Financial Statements were approved by the Trustees on 20th November 2025

8

The Benevolent Society of St. Patrick

Notes to the Financial Statements for the year ended 31 March 2025

1 Accounting Policies

1 . 1 Accounting Convention

The Financial Statements are prepared under the historical cost convention, with the exception of investments which are included at market value.

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
2025
£
27,805
685
171
28,661
£
2024
£
23,696
1,285
321
25,302
£

9

The Benevolent Society of St. Patrick

Notes to the Financial Statements for the year ended 31 March 2025

3 Government Grants 2025 2024
£ £
Government of Ireland: Emigrant Support Programme 6,000
£
£ 5,500
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 2024
to the end of June 2025 . In accordance with Accounting Policies the Grant is recognized in
full on receipt.
As at 31 March £3,900 had been expended and in the remaining three months of the Grant
period a further £1,600 had been spent.
4 Income from Fund Raising Event 2025
£
2024
£
Annual Lecture 4,051
£
£ 3,207
5 Investment Income 2025
£
2024
£
17,928 M&G Charifund Income Units 16,225 15,418
22,340 M&G Charibond Income Units 1,162 894
7,402 COIF Charities Fixed Interest Fund Units 261 152
18,848.01 COIF Charities Global Equity Income 1,312 965
18,960
£
£ 17,429
6 Grants Payable 2025
£
2024
£
Net Grants disbursed 60,000
£
£ 59,000
7 Expense of Fund Raising Event 2025
£
2024
£
Annual Lecture costs 250
£
£ 250
8 Management and Administration 2025
£
2024
£
Administration fees 3,000 3,000
Other costs 364 76
3,364
£
£ 3,076

10

The Benevolent Society of St. Patrick

Notes to the Financial Statements for the year ended 31 March 2025

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
2025
350,610
-
7,457
358,067
£
108,927
27,635
10,000
50,000
196,562
£
272,204
24,128
9,338
52,397
358,067
£
2025
£
2,187
5,000
7,187
£
2024
347,530
-
3,080
350,610
£
108,927
27,635
10,000
50,000
196,562
£
261,049
24,673
9,102
55,786
350,610
£
2024
£
2,015
-
2,015
£

12 Bank Balance

In addition to the balance held in the Society's bank account at 31 March 2025 the London Irish Centre held £11,098 in funds awaiting distribution (2024 £23,962), and Southwark Irish Pensioners held £19,381 (2024 £16,546).

11

The Benevolent Society of St. Patrick

Notes to the Financial Statements for the year ended 31 March 2025

13
Funds - Unrestricted
Balance
31 March 2024
£
General Reserve
222,443
Revaluation Reserve
165,924
388,367
£
Incoming
Resources
£
57,672
-
57,672
£
Resources
Expended
£
(63,614)
-
(63,614)
£
Gains /
(Losses)
£
-
7,457
7,457
£
Balance
31 March 2025
£
216,501
173,381
389,882
£

14 Post Balance Sheet events

Subsequent to the year-end the holding of 22,340 M&G Charibond Fixed Interest Fund Income Units were re-purchased by M&G and the sum of £24,215 was realised. This has crystalised a loss of £3,420 which is fully provided for at 31 March 2025 as an unrealised loss.

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