Registration number NI067915
The Big House (Ireland) Company limited by guarantee Directors report and financial statements
for the year ended 31 January 2023
The Big House (Ireland)
| Contents | ||
|---|---|---|
| Page | ||
| Directors report | 1 - 4 | |
| Independent Examiner's Report | 5 | |
| Statement of Financial Activities | 6 | |
| Balance sheet | 7 - 8 | |
| Notes to the financial statements | 10 - 14 |
The Big House (Ireland)
Directors Report
for the year ended 31 January 2023
The Directors present their report and the financial statements for the year ended 31 January 2023. The accounts have been prepared in accordance with the accounting policies to the accounts and comply with the charity's governing document, the Charities Act (Northern Ireland) 2008 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)
Structure, governance and management
The Big House (Ireland) is a company limited by guarantee, registered in Northern Ireland on 30th January 2008 and a charity registered with the Charity Commission for Northern Ireland on 19th January 2015. Its governing documents are its Memorandum and Articles of Association.
The Directors of the Company are also the Charity Trustees and consist of the persons who are from time-to-time members of the Company. A Director must be someone who has confirmed their acceptance of the objects and ethos of the Company and their personal acceptance of the Lord Jesus Christ as Saviour and Lord and belief in the Doctrines set out in article 3 of the Memorandum of Association.
The operation of the charity under the governance of the Board of Directors is the responsibility of the CEO (part-time, 16 hours per week). Due to Covid and the purchase of a new home for the organisation staff changed significantly during 2021. The six part-time members of staff responsible to the CEO became 2 then 3: a Counsellor (15 hours per week), and the Strategic Development Director (28 hours). During the year a Homemaker and Administrative Assistant was appointed (15 hours). Due to Covid and the limited interaction we were able to continue, time was taken to carefully consider the restructuring of the organisation and subsequent staffing requirements. During 2022 it is hoped to employ two further members of staff, a House Chaplain and a new Programme Worker. The Programme Worker will primarily visit youth groups and develops residential programmes and the teams which deliver them. The Counsellor provides counselling to young people through our Listening Space service. The Home maker and Administrative Assistant carries out administrative tasks associated with the running of the charity, provides support for other staff, deals with counselling requests and referrals, and responds to enquiries and other communications. They will also provide hospitality to visitors and groups who will visit the house. The House Chaplain will promote prayer within and for The Big House including organising meetings and prayer cover for counselling sessions and producing bulletins for supporters. They will also organise retreats for young people and adults. The Strategic Development Director seeks to develop the working of the organisation and to help fulfil the vision of the organisation including fundraising support and support to the CEO as the vision develops. The Big House relies on a large team of over 50 volunteers to support, develop and deliver its programmes.
Directors
The directors who served during the year were as follows
S Cave D Dunlop (Chair) D Ferguson K Harte J Hill N Lavery A Parks
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The Big House (Ireland)
Directors Report for the year ended 31 January 2023
Objectives and activities
The objects for which the company is established are:
The purposes of The Big House Ireland are:
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(a) the advancement of the Christian Faith by Evangelism Discipleship and other means;
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(b) the advancement of education of young people and adults such as may improve the health and wellbeing of young people;
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(c) the relief of distress or mental illness and the enhancement of the wellbeing of young people by the
provision of pastoral support and counselling;
- (d) the promotion of social inclusion of young people in groups and organisations, particularly but not exclusively those with a Christian ethos, through the provision of training, advice, support, and other
resources;
- (e) the helping of young people, especially but not exclusively through leisure time activities, so as to develop their capabilities that they may grow to full maturity as individuals and members of society;
(f) the provision of facilities in the interests of social welfare for recreation and other leisure time occupations with the object of improving the conditions of life of, particularly but not exclusively, young people living on the island of Ireland (the "area of benefit");
- (g) the promotion of such other exclusively charitable purposes according to the law of Northern Ireland as may from time to time be determined by the Directors.
The current strategy of The Big House to deliver these purposes has four main areas of activity:
Residential Camps and Weekends
Our camps and weekends are carefully planned and developed to help young people explore issues they may find difficult in a safe, caring and honest environment and as part of an enjoyable residential programme, delivered by a team of well-trained, experienced and highly motivated volunteer leaders. Youth leaders are invited to come on the camps and weekends with young people from their group for whom they feel it would be helpful. Each camp aims to be a resource which supports the ongoing relational youth work of churches and Christian youth organisations and also aims to communicate positive responses to difficult issues shaped by expertise, experience and the Christian faith. Our Shine Camp also aims to provide an opportunity for young people with learning difficulties to experience being away on a youth camp, which is often not otherwise available to them
Youth Leader Training
The training delivered by The Big House is based on professional expertise, personal experience and Biblical reflection. We aim to equip youth leaders to respond in caring, practical and helpful ways when they encounter young people who are dealing with difficult issues or circumstances, also to understand the limitations of their role and know where to find further help. We seek to equip them with an understanding of the issues, provided directly and indirectly by experts in the field, with an insight into the young people's experience through personal stories, an understanding of how our Christian faith can shape our response, practical suggestions from those with experience of helping young people with the issue, and sources of further help and support. We deliver this training through our own events and at the invitation of churches, conferences and other organisations to participate in their leader training programmes.
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The Big House (Ireland)
Directors Report for the year ended 31 January 2023
Youth Group Visits
At present only a relatively small number of young people experience Big House camps and not all youth leaders feel comfortable or equipped to address difficult issues with their group. We therefore take the opportunity to share much of what we have learned in developing our camps and training events with youth groups through providing interactive workshops. These workshops are tailored for each group in discussion with their leaders.
Counselling and Listening Support
Through engaging with young people experiencing difficulty and their youth leaders we have been very aware that many young people would benefit significantly from counselling but are either unable or unwilling to receive such a service. We are also aware that some young people connected with churches and Christian youth organisations struggle to know how their faith fits with their current experience and value the opportunity to include their faith in counselling conversations. Counselling has proven to be hugely helpful, especially before issues reach crisis level. However, education and capacity are needed to allow young people to access counselling before things reach this point. Through The Listening Space we want to encourage parents and leaders of young people and the young people themselves, to make referrals for counselling and to make it available to them from qualified and experienced counsellors, regardless of their faith or background. We also provide Listening support, a one-off opportunity for young people to talk to a counsellor at a camp or conference.
Resources
During 2019 a new resource, Shaken, was compiled and trialled with some young people from the Connor Diocese of the Church of Ireland. Shaken was launched to the wider church and community sector in May 2020. The expectation is that in 2021 second resource, Steady will be put together and in 2022 a third in the series Strong. The hope is that these resources individually and together will support the work of youth leaders and churches in helping young people to develop strong resilient lives that are based on their faith in God.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake
Achievements and performance
2021 was another year which was disrupted by Covid. Despite this on April 1st we received the keys for The Big House at 142 Drumsurn Road, Limavady, the fulfilment of the vision of having a place out of which to work. This was the culmination of 12 years as an organisation and 25 years of vision. The property will prove to be an incredible asset for the work out of which we will be able to operate. We are amazed at the support we have received from individuals, trusts and churches who have made this possible. We asked for one-off gifts and regular support to allow us to get to the 50% target (£235,000) of the purchase price which was £470,000. This was achieved on 16th December 2020 with an amazing gift of £75,000 which allowed the Board later that morning to agree to the purchase. Many regular donations are being given over the next 5 years and probably longer, alongside one-off gifts, to allow us to repay the 15-year loan given by Stewardship for the other £235,000. The Board plans to apply for planning permission to develop the house with the addition of an extension to house a meeting space and also change of use to be able to have small groups of people stay. In the meantime, plans are being explored to develop the grounds, dependent on grants received. We give thanks to God for the generosity and support of people for our work with young people.
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The Big House (Ireland)
Directors Report for the year ended 31 January 2023
The Listening Space (Counselling)
The Listening Space continued to be at full capacity during 2021 with a waiting list of young people wanting to use the service at points during the year. Due to the restrictions of Covid our service was online for parts of the year. Some young people found this difficult and decided to wait until they could see a counsellor face to face. Our second hub in Holywood continued to cater for young people in the greater Belfast area.
Training
There were several opportunities for online training this year which has allowed those youth groups and churches who had purchased Shaken to be trained in different ways of using the resource. At meetings with the Department of Education and the Education Authority The resource Shaken was warmly received and welcomed and we were encouraged to take it into Primary schools especially for the P7 transition year. We plan to work with local primary schools in the Limavady area as well as ones where contacts are already established to offer a pilot scheme that we hope will help young people gain the skills of being able to use positive coping mechanisms when life becomes a little more difficult. Again, due to restrictions it has been almost impossible to be involved in many face-to-face training sessions, although some opportunities were beginning to open as Covid eased.
Camps
Due to Covid restrictions our camps have not occurred this year again. We have tried single day camps which has worked to a degree but are not the same. We hope in 2022 to be able to have something but we are dependent on how Covid has been contained as to whether it will be possible or not.
Financial review
Income
2021 has been another unusual year as work has still been restricted due to Covid. The main changes in income relate to a major grant which we obtained from All Churches Trust of £170,000 over three years with the first part of that being £90,000 with £60,000 of this to go towards building work and £30,000 towards general development costs of the charity. Further amounts of £50,000 and £30,000 will follow in successive years. Our giving by donors has increased significantly in relation to the house purchase and repayment of the loan taken out to secure the property. Two major donations of £75,000 and £25,000 helped by other one off and regular donations and some interest free loans allowed the Board to get to the 50% target on the purchase price of £470,000. The loan for the other 50% of £235,000 will be paid off over 15 years and sooner if possible. All this support and regular giving have given major stability to the organisation for the next period and our thanks go to all our supporters for their generosity.
Our regular income for the support of ongoing work continued at the same rates with small reductions in one area compensated by an increase in other areas.
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The Big House (Ireland)
Directors Report
for the year ended 31 January 2023
Expenditure
Our expenditure increased mainly around property costs having completed the purchase of the house in Limavady. This was offset to a degree by no longer having to pay rent. There was also an increase in professional fees as the organisation began to look at the development of the site and house. Salary costs were down slightly as changes in the staffing structure occurred with changes in roles.
We continue to be encouraged by the regular giving from individual donors, the significant investment by grant-making bodies and expansion of programme work especially through our new resource, Shaken. The charity ended the year with net assets totalling £371,205 of which £474,098 was represented by fixed assets. In setting our objectives and planning our activities for the year the trustees have considered the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities have helped to achieve the charity's purposes and provide a benefit to the beneficiaries.
This report was approved by the Board on and signed on its behalf by
Director
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Independent examiner's report to the members of The Big House (Ireland)
I report on the accounts of the for the for the year ended 31 January 2023, which are set out on pages 6 to 13.
Respective responsibilities of and examiner
As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
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follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
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state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 386 of the Companies Act 2006
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Richard McClay FCA 1 Lanyon Quay For and on behalf of McCreery Turkington Stockman LTD Belfast BT1 3LG
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The Big House (Ireland)
Statement of Financial Activities (Including Summary Income and Expenditure Account) for the year ended 31 January 2023
| Unrestricted | Restricted | Year | Year | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||||||||||
| 2023 | 2023 | 2023 | 2022 | ||||||||||
| Income from: | Notes | £ | £ | £ | £ | ||||||||
| Charitable activities | 89,719 | 21,622 | 111,341 | 163,586 | |||||||||
| Other income | - | - | - | 5,258 | |||||||||
| Interest received | 124 | - | 124 | 59 | |||||||||
| Donation income | 3 | 28,608 | 24,232 | 52,840 | 66,320 | ||||||||
| Total income | 118,451 | 45,854 | 164,305 | 235,223 | |||||||||
| Expenditure on: | |||||||||||||
| Charitable activities | 4 | (127,427 | ) | (14,456 | ) | (141,883 | ) | (100,205 | ) | ||||
| Total expenditure | (127,427 | ) | (14,456 | ) | (141,883 | ) | (100,205 | ) | |||||
| Net income before transfers | (8,976 | ) | 31,398 | 22,422 | 135,018 | ||||||||
| Transfer between funds | - | - | - | - | |||||||||
| Net incoming resources | (8,976 | ) | 31,398 | 22,422 | 135,018 | ||||||||
| Fund balances brought forward | 66,456 | 304,749 | 371,205 | 236,187 | |||||||||
| Fund balances carried forward | 57,480 | 336,147 | 393,627 | 371,205 |
All of the above results are derived from continuing activities.All gains and losses recognised in the year are included above.
The notes on pages 10 to 14 form an integral part of these financial statements.
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The Big House (Ireland)
Balance sheet as at 31 January 2023
| Notes Fixed assets Tangible assets 6 Current assets Debtors 7 Cash at bank and in hand Creditors: amounts falling due within one year 8 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 9 Net assets Capital and reserves Unrestricted funds Restricted funds General funds |
2023 £ £ 520,832 805 106,946 107,751 ) (955 106,796 627,628 ) (234,001 393,627 57,480 336,147 393,627 |
2022 £ £ 474,098 795 149,833 150,628 ) (955 149,673 623,771 ) (252,566 371,205 66,456 304,749 371,205 |
|---|---|---|
The notes on pages 10 to 14 form an integral part of these financial statements.
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The Big House (Ireland)
Balance sheet (continued)
for the year ended 31 January 2023
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
(a) The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
(b) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements were approved by the Board on and signed on its behalf by
Director
Registration number NI067915
The notes on pages 10 to 14 form an integral part of these financial statements.
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The Big House (Ireland)
Notes to the financial statements
for the year ended 31 January 2023
1. Accounting policies
1.1. Basis of preparation
The charity constitutes a public benefit entity as defined by FRS 102.
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. 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 (FRS102) issued on 16 July 2014 and Financial reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act ( Northern Ireland) 2008.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
1.2. Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Fixtures and fittings
- 25% reducing balance
1.3. Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the directors for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal
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The Big House (Ireland)
Notes to the financial statements for the year ended 31 January 2023
.................... continued
1.4. Resources
Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Donations are included as income when they are received. No amounts are included in the financial statements for services donated by volunteers.
Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
| 2. Income from charitable activities Unrestricted Restricted Total 2023 2023 2023 £ £ £ House-Fundraising - 1,622 1,622 House -Allchurches Trust Grants - 20,000 20,000 Other 40,698 - 40,698 Strategic Development 7,579 - 7,579 The Listening Space 11,442 - 11,442 General - Grant - - - General - AllchurchesTrust Funding 30,000 - 30,000 The Black Santa - - - 89,719 21,622 111,341 |
Total 2022 £ 2,161 60,000 43,105 17,860 5,460 4,000 30,000 1,000 |
|---|---|
| 163,586 |
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The Big House (Ireland)
Notes to the financial statements
for the year ended 31 January 2023
| .................... continued 3. Donation income Unrestricted Restricted Total 2023 2023 2023 £ £ £ General - Gift Aid 13,187 - 13,187 General -Group Donations 4,156 - 4,156 General -Individual Donations 5,665 - 5,665 House- Donations - 24,232 24,232 House- Gift Aid - - - Joy of Generosity 5,600 - 5,600 28,608 24,232 52,840 Unrestricted Restricted Total 2023 2023 2023 £ £ £ 4. Total resources expended Costs directly allocated to charitable activities Staff costs 91,690 - 91,690 Programme costs 2,715 - 2,715 Rent - - - Insurance 2,849 - 2,849 Office and administration costs 9,346 - 9,346 Advertising and promotional costs 1,109 - 1,109 Telephone 708 - 708 Travelling and training costs 5,474 - 5,474 Legal and professional fee - 14,456 14,456 Independant examiner fee 955 - 955 Bank fees 79 - 79 Loan interest 9,579 - 9,579 Depreciation 2,923 - 2,923 127,427 14,456 141,883 |
Total 2022 £ - 3,133 3,631 51,817 7,739 - 66,320 Total 2022 £ 69,675 942 374 2,885 6,298 823 342 2,678 7,630 720 102 6,371 1,365 100,205 |
Total 2022 £ - 3,133 3,631 51,817 7,739 - |
|---|---|---|
| 66,320 |
5. Taxation
No liability to UK corporation tax arises on ordinary activities for the year. The Company is a registered charity .
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The Big House (Ireland)
Notes to the financial statements
for the year ended 31 January 2023
| .................... continued | .................... continued | |||||||
|---|---|---|---|---|---|---|---|---|
| Fixtures, | ||||||||
| 6. | Tangible fixed assets | **Freehold ** | fittings and | |||||
| property | equipment | Total | ||||||
| £ | £ | £ | ||||||
| Cost | ||||||||
| At 1 February 2022 | 470,000 | 12,005 | 482,005 | |||||
| Additions | 42,063 | 7,594 | 49,657 | |||||
| At 31 January 2023 | 512,063 | 19,599 | 531,662 | |||||
| Depreciation | ||||||||
| At 1 February 2022 | - | 7,907 | 7,907 | |||||
| Charge for the year | - | 2,923 | 2,923 | |||||
| At 31 January 2023 | - | 10,830 | 10,830 | |||||
| Net book values | ||||||||
| At 31 January 2023 | 512,063 | 8,769 | 520,832 | |||||
| At 31 January 2022 | 470,000 | 4,098 | 474,098 | |||||
| 7. | Debtors | 2023 | 2022 | |||||
| £ | £ | |||||||
| Debtors and prepayments | 805 | 795 | ||||||
| 8. | Creditors: amounts falling due | 2023 | 2022 | |||||
| within one year | £ | £ | ||||||
| Accruals | 955 | 955 | ||||||
| 9. | Creditors: amounts falling due | 2023 | 2022 | |||||
| after more than one year | £ | £ | ||||||
| Mortgage | 213,001 | 224,566 | ||||||
| Interest free loans | 21,000 | 28,000 | ||||||
| 234,001 | 252,566 |
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The Big House (Ireland)
Notes to the financial statements
for the year ended 31 January 2023
.................... continued
| **Unrestricted ** | Restricted | ||||||
|---|---|---|---|---|---|---|---|
| 10. | Analysis of net assets between funds | reserve | reserve | ||||
| fund | fund | Total | |||||
| £ | £ | £ | |||||
| Fund Balances at 31 January 2023 | - | ||||||
| represented by: | |||||||
| Tangible fixed assets | 8,769 | 512,063 | 520,832 | ||||
| Current assets | 49,666 | 58,085 | 107,751 | ||||
| Liabilities | (955 | ) | (234,001 | ) | (234,956 | ) | |
| Total net assets | 57,480 | 336,147 | 393,627 |
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