REGISTERED COMPANY NUMBER: N1621381 (Northern Irelalld) REGISTERED CHAIUTY NUMBER: NIC100305 Trustees, Re ort and Unaudited Fin#neial Statement$ for tbe Year Ended 30 November 2017 for assion Ci Belfast Limited b Guarantee Cojn Acom Lynn, Drake & Co Ltd Chartered Accountants I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE
Com assion Ci Belfast Contents of the Financial StatemeDts for tbe Year Ended 30 November 2017 Page R¢feren¢¢ and Administrative Details Trustees, Report 2to5 Endependent Examiner's Report Statement of Financial Activities Statement of Financial Position 8t09 Notes to ihe Financial Statements IOto12 Detail¢d St&tement of Financial Activities 13
Com assioll Ci Belfast Reference and Administrative Details for the Year Ellded 30 November 2017 TRusfEES William Shaw (Director) Jean Paul LEderach (Director) Carolyn Anne Blair (Dire¢tor} (resigned 281312018) Francis Liddy (Director) Mary Mcmanus (Director) REGISTERED OFFICE 174 Trust, Duncairn Complex Duncairn Avenue Belfast Co. Antrim BT14 6BP REGISTERED COMPANY NUMBER NE621381 (Northern Ireland) REGISTERED CHARITY NUMBER NIC100305 INDEPENDENT EXAMINER Lynn, Drake & Co Lid Chartered Accountants 1st Floor 34 B-D Main Street Moira Co. Amagh BT67 OLE ADVISERS Danske Bank POBOX 183 Donegall Square West Belfast BTI 6JS Pag¢ I
Com assion Ci Belfast Trustees, Re ort for the Year Ended 30 Trlovember 2017 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, pres¢nt their report with th¢ financial slat¢ments of the charity for the year ended 30 November 2017. The trustees have adopted the provisions of Accouniing and Reporting by Charities- Statement of Recomtnended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015). OBJECTIVES AND ACTIVITIES Publie beDefit The public benefits that flow from Compassion Belfasl's charitable purposes are (i) improved health and sense of well-being among the public- (ii) a h¢ightened empathy among the public with the suffering of all human beings Icading to gr¢at¢r tolerance in society. reduced aggression, strengthened social cohesion and the elimination of injustice. (iii) fairer and more humane treatment of all p¢opl¢. We will demonstrate these benefits by- l. Belfast City Council passing a motion to adopt a Charter for Compassion for Belf&st 2. The number of public conversation events about Compassion in Belfast 3. Number of parti¢ipanls at events 4. Feedback from participants attending events 5. Annual Report. The beneficiaries are the general public living in Bclfast. We do not foresee any harni arising out of these activities nor do we see any private benefit to the Trustees. Page 2
Com ssion Ci Belfast Trustees, Re ort for the Year Ended 30 November 2017 FINANCIAL REVtEW REVIEW OF THE YEAR Symposium: Compassion a Universal Value In May 2017, we collaborated with Queens University to host a 5yrrip05ium ¢ntitl¢d, "Compassion a Universal Value" in the Glass House at Stormont. The keynote speaker ai the event was the notable religious academic, Karen Arn)strong. Karen Armstrong's prize winning TED talk gav¢ rise to the creatio of the Charter for Compassion. Other speakers included Professor John Brewer, Professor Stephen Williams of QUB and Ryushin Paul Haller fonner Abbot of San Francisco Zen CenÉre. Following the presentations there were round tsble discussions and Q and A on various aspects of compassion. In total 70 people attended the event. Garden of Compassion- Poetry Picnic W¢ eontinu¢d to meet on a tnonthly basis with ihe Cresccnt CoTnmunity cxploring ways of developing the park. These meetings included Belfast City Council representatives. In 16117, we were suc¢essful in an application for a grant to hold a Poety Picnic in the garden. Our aims were to educate the local community on the advantages of poetry, increase good relations with community groups, local businesses and faith based organisations, in¢r¢ases usage of Lower Cscent green space. Through promolion on social media, JOO people attended the event. Many families brought ¢hildreo 10 avail of ihe ¢nt¢rtainment available. The work continues and the initi&tive continues to grow. Mountcharles Mindfulness Group - the emotional heart of compassion CCB Mindfulness weekly group continued to flourish and weekly discussions are encouraged at looking al ways of expressing compassion. The group takes inspiration from the work of the Charter. The group met weekly throughout the year and was attended by an average of15 people per week. Due to the high numbers of people attending this group on a weekly basis it has been a great vehicle to promote ihe practise of compassion in daily life. Links with the Global Charter for Compassion and Compassionate Cities Movem¢nt We hosted Marilyn Turkovich, Charter for Compassion Director, on a visit to Belfast from the United States. She was in town to promote and support th¢ work of the Charter including the Compassion City Movement. We had a fruitful meeting with Marilyn who wa5 abl¢ to tnake many suggestions regarding promoting compassion and linking up with other Compassionate City Initiatives. FINANCIAL REVIEW The company had net incoming resources for the year of £169, (2016: Nil), which reflected the completion of a number of proj¢¢ts during the year. Unrestricted funds increased by £40, while restricted funds also increased by £129. STRUCTURE, GOVERNANCE AND MAf4AGEMENT GoverniDg document The Charity is controlled by its governing document, a deed of trust, and constitutes a limited Company. limit¢d by guarantee, as defined by the Companies Act 2006. Page 3
"Com assioll Ci Belfast Trustees, Re ort for tbe Year Ended 30 November 2017 STRUCTURE, GOVERNANCE AND MANAGEMENT Risk maDagemellt The principles of good governance are embedded within all aspects of Compassion City Belfasts operalions with management and staff being keenly aware of the Boards responsibility of ensuring that the organisation protects itself from financial exposure and reputational damage, A close working relationship is maintained between the Board and management to ensure that operationally staff are aware of the standards required of them by the Board and the Board are always in a position to provide guidance and support to manag¢m¢nt in the discharge of their duties. This two way relationship is the key feature of Compassion City Belfast governan¢e arrang¢m¢nts and is a key strength in the company. A conseientlQU5 approach to ensuring that contractual proje¢l requirements are achieved has been maintain¢d at all tiTnes both in the accounling period being reported on and since Compassion City Belfast establishm¢nt. Very tighi financial controls on expenditure and all financial commitments are maintsined at all times and proje¢1 staff have bcen trained and have become experienced in budgetary controls.ln both Ihese areas ie Project delivery and financial controls management all slaff have established close working relaiionships wilh funding organisalions to ensure all mandatory standards are consistently achieved. Board represetitatives also actively engage with funding bodies. Th¢ Board, managetncnt and staff are fully aware that the nature of the work in which Comp&ssion City Belfast 15 involved can bring with it a high level of scrutiny lo ensure thai all activities are fully compliant with funding r¢quiremenls and,therefore, beyond reproach.The Board of Comp2ssion City Belfast is, therefore, greatly reassured of the company's compliance with the highest of standards of governance on the basis that all monitoring and evaluation of project delivery detnonstrates achievement of all funders obj¢¢tives and that fuT)ders' audits and vouching of financial expenditure and the statutory audit ¢onfirn) compliance with both probity and regularity in the use of monies r¢c¢iv¢d. COMLVIENCEMENT OF ACTIVITIES Th¢ charity was incorporated on 12 November 2013 and was dormant up to 30 November 2016. The ¢harity commenced to receive income and incur expenditur¢ during the year endcd 30 November 2017. Page 4
Com assioD Ci Belfast Trwstees, Re ort for the Year Ended 30 November 2017 STATEMENT OF TRUSTEES RESPONSIBILITIES The trustees (who are also the directors of Compassion City Belfast for the puryoses of company law) are responsible for preparing the Trustees, Report and the financial statements in a¢cordance with applicable law and United Kingdom Accounting Standards {United KingdoJn Generally Accepted Accounting Pracli¢e). including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requir¢s the trustc¢s to prepare financial statements for ¢a¢h financial year which give a true and fair view of the state of affairs of lh¢ ¢haritabl¢ company and of the incoming resources and application of resources, including the income and ¢xpenditure, of the charitable company for that p¢riod. In preparing those financial stal¢ments, the trustees are required to select suitable a¢counting policies and then apply them consistently. observe the methods and principles in the Charity SORP; make judgements and estimates that are reasonable and prudent- prepare the financial statements on the going ¢on¢ern basis unless it is inappropriate to presume that the charitsble company will ¢ontinue in business. Th¢ trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of th¢ charitable company and to enable them to ensur¢ that thc financial slatcments comply with th¢ Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonabl¢ steps for the prevenlion and detection of fraud and other irregularities. Approved by order of lh¢ board of trustees on 6 Sept¢rnb¢r 2018 and Sied on its behalf by= Mary Mcmanus - Trust¢e Page 5
Inde Com endtnt Examlner's Re assion Ci Belfast ort lo the Trustees of I report on the accounts of the company for the year ended 30 November 2017, which are set out on pages seven to twelve. Respeetive responsibilities of cbarity trustees and examiner As the charity's trustees (and also the directors for the PUTpose5 of company law) you are responsibl¢ for th¢ preparation of the accounts in accordance with ihe requirements of the Cornpanies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for ind¢p¢ndant examination, it is tny responsibility lo.. examine the accounts under section 65 of ihe Charities Act follow the procedures laid down in the general Direction5 given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Chariti¢s Acl stttt¢ wh¢th¢r particular matt¢rs hav¢ oom¢ to my attcntion. Basis of the independent examiner's report I have examined your charity accounts as required under section 65 of ihe Charities Act and my examination was carried out in a¢¢ordan¢¢ with the general Dir¢¢tions given by th¢ Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of ihe accounting re¢ords kept by the charity and a comparison of the accounts presented with those records. It also included 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 stale wh¢ih¢r any material matters have COTne to my attention giving me cause to believe.. That accounting records were not kept in accordance with section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That ihe ac¢ounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Siatemenl of Re¢ommended Practi¢¢ appli¢able to Charities preparing iheir accounts in accordance with the FinanciaI Reporting Standard applicable in the UK and Republic of Ireland That there is further inforn)ation needed for a proper understanding of ihe accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in rcspcct of the matters (l) to (4) listed above and, in connection wirh following the Directions of the Charity Commission for Northern Ireland, I have found no matters that r uire drawing to your attention. Lynn, ke&Co Chartered Accoun 1st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE td 6 September 2018 Page 6
Com assion Ci Belfast Statement of FittaDcial Activities for the Year Ended 30 November2017 30.11.17 Totsl funds 30.11.16 Toial funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies Cbaritable actlvltles Charitable Income 40 40 1.040 1,040 Total 40 1,040 1,080 EXPENDITURE ON Charitable activities Charitable Expenditure Governance 900 900 Total 911 911 NET INCOME 40 129 169 RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 40 129 169 The notes fom part of these financial statements Page 7
Com #ssion Ci Belfast Statement of Financial Positioll At 30 Noven)ber 2017 30.11.17 30.11.16 Not¢s CURRENT ASSETS Cash at bank 169 NET CURRETr4T ASSETS 169 TOTAL ASSETS LESS CURRENT LIABILITIES 169 Tr4ET ASSETS 169 FUNDS Unrestricled funds Restri¢ted funds 40 129 TOTAL FUNDS 169 The notes forni part of ihese financial statements Page 8 continued...
Com assioll Ci Belfast StatemeDt of Financial Position- Continued At 30 November 2017 The charitable company is entitled to exemption from audil under Section 477 of the Companies Aci 2006 for the year ended 30 November 2017. The members have not required the company to obtain an audit of its financial stat¢m¢nts for the year ended 30 November 2017 in accordance with Se¢tion 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the Charitable ¢ompany keeps accounting records that comply with Se¢lions 386 and 387 of the Cotnpanies Act 2006 and (b) preparing financial statements which givc a true and fair view of the state of affairs of th¢ ¢haritable company as at the eTrd of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These finaneial statements have been prepared in accordance with th¢ special provisions of Part 15 of the Companie5 Act 2006 relating to charitable small companies. Th¢ financial statements were approved by the Board of Trustees on 6 September 2018 and were stgned on its behalf by.. Francis Liddy -Tnt¢¢ Mary Mcmanus -Trustee The notes form part of these financial statements Page 9
"Com assion Cl Belfast Notes to the Fillaneial Statements for the Year Ended 30 November 2017 ACCOUNTING POLICIES Basis of preparing the fillaneial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have b¢en prepared in a¢¢ordan¢e with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Staiement of Recommended Practice applicable to charities preparing their accounts in a¢¢ordanc¢ wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015),, Financial Reporting Standard 102 'Th¢ Financial Reporting Standard applicable in the UK and Republic of Lreland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Ineome All income is recognised in the Statement of Financial Activities on¢e the charity has entitlement to the funds. it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised &g expenditure as soon as th¢r¢ is a legal or constructive obligation committing the charity to that expenditure, it is probable that a Iransfer of economic benefits will be r¢quir¢d in settlement and ihe amounl of the obligation can b¢ measured reliably. Exp¢ndilur¢ is accounted for on an accruals basis and has been classified under headings that aggregate all cost lated to Ihe category. Where costs cannot be directly attributed to particular headings they have been allo¢at¢d to a¢tivities on a basis consistent with the use of resources. Taxation The charity is ex¢mpt from corporation lax on its charitable actlvities. Fund aceoullting Unrestricted funds can be used in accordance with the charitsble objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when spe¢ifi¢d by the donor or when funds are raised for particular restricted purposes. Further ¢xpl&naiion of the nature and purpose of each fund is included in the notes to the financial statements. DONATIONS AND LKGACIES 30.11.17 30.11.16 Donations 40 INCOME FROM CHAIUTABLE ACTIVITIES 30.11.17 30.11.16 Activity Charitable Income Grants 1,040 Page 10
"Com assioll Ci Belfast Notes to the Flllaneial St#tements - eolltinued for the Year Ended 30 November 2017 INCOME FROM CHARITABLE ACTIVITIES - colltlDued Grants received, included in the above. are as follows.. 30.11.17 30.11.16 Belfast City Council 1,040 CHARITABLE ACTIVITIES COSTS Direct costs Support cosls (See note 5) Totals Charitable Expenditure Governance 900 900 900 911 SUPPORT COSTS Governance costs Governance li TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneralion or other benefits for the year ended 30 November 2017 nor for the year ended 30 November 2016. Trustees, expenses There were no trustees, expenses paid for the year ended 30 November 2017 nor for the year ended 30 November 2016. STAFF COSTS There were no cmployees for the year ¢nd¢d 30 November 2017. ANALYSIS OF NET ASSETS BETWEEN FUNDS 30.11.17 Total funds 30.11.16 Total funds Unrestricted fund Restri¢t¢d fund Cuent assets 40 129 169 Pagell
"Com assion Ci Belfast Notes to the FiDan¢ial StatemeDtS- eODtinued for tbe Year Ended 30 November2017 MOVEMENT IN FUNDS Net movement in funds At 30111117 At IJ121l6 Unrestricted funds General fund 40 40 Restri¢ted funds Belfast City Council 129 129 TOTAL FUNDS 169 169 Net movement in funds, included in the above are as follows.. Incoming resources Resources Movement in expended funds UDrestricted funds GeneraI fund 40 Restricted fllnds Belfast City Council 1,040 (911) 129 TOTAL FUNDS 1,080 (911) 169 io. CONTINGENT LLiBILITIES A ¢ontTngent liability exisls to repay grants receiv¢d should certain conditions not be fulfilled by the Charity. 11. RELATED PARTY DISCLOSURES There w¢r¢ no related party transa¢tions for the year ended 30 November 2017. 12. WINDING UP Every member of the Company undertakes to contribute to Ihe assets of the Company, in the event of the same being wound up while it is a member, or within one year after it ceases to be a member, for payment of the debts and liabilities of ihe Company contracted before it ceases lo b¢ a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributofs among themselves, such amount as may be required nol cxcccding one pound. 13. SHARE CAPITAL The Company is Limited by Guarantee and has no Share Capital Page 12
Com assion Ci Belfast Detailed Statement of Finallcial Activities for the Year Ended 30 November 2017 30.11.17 30.11.16 INCOME AND ENDOWMENTS Donations 2nd legacies Donations 40 Cbaritable aetivities Grants 1.040 To¢•1 illeomiDg resourees 1,080 EXPENDITURE Charitable a¢tivities Programme Costs 900 Support costs Governanee Costs Bank Charges Total resourees expellded 911 Net IDcotne 169 This page does not form part of the statutory financial slatements Pag¢ 13