REGISTERED COMPANY NUMBER: N1621381 INorthern Ireland) REGISTERED CHAIUTY NUMIJER: NIC100305 Trustees, Re ort and Unaudited Financial Statemen¢$ for the Year Ended 30 Iyovember 2018 for assion Ci Belfast Limited b Gllarantee Com an Aco Kerena Crowe FCCA I l Laganview Court Belfasl BT5 4AR
Com assion Ci Belfast Contents of the Financial Statements for the Year Ended 30 November 2018 Page Reference and Administrativ¢ Details Trustees, Report 2to5 Independent EXamineS Report Statement of Financial Activities Ststsment of Financial Position 8t09 Notes to the Financial Statements Ioto 12 Detailed Ststement of Financial Activities 13
Com assion Ci Belfasl Reference alld Adminislrative Details for the Year Ended 30 November 2018 TRUSTEES William Shaw (Director) Jean Paul Lederach (Director) Francis Liddy (Direciorl Mary Mcmanus (Director) REGISTERED OFFICE 174 Trust, Duncairn Cornpl¢x Duncaim Avenue Belfast Co. Antrim BT146BP REGISTERED COMPANY NUMBER N1621381 (Northem Ireland) REGISTERED CHARITY NUMBER NIC100305 INDEPENDENT EXAMINER Kerena Crowe FCCA I l Laganview Court Belfast BT5 4AR ADVISERS Danske Bank POBOX 183 Donegall Sqllare West Belfasi BTI 6JS
Com $$ion Ci Belfast Trmstees, Re ort for the Year Ended 30 November 2018 The trustees who are also ditorS of the charity for the purposes of the Companies A¢t 2006. present their report wÉth the financial statements of the charity for the year ended 30 November 2018. The trustees have adopted the provisions of Accounting and Reporting by Charities-. Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015). OBJECTIVES AND ACTlVtTIES Public benefit Th¢ public benefits that flow frotn Compassion Belfast's charitable purposes are (i) improved health and sense of well-being among the public- (li) a heightened empathy among the public with the suffering of all human beings leading to greater toleran¢e in society, reduced agg$Sion, strengthened social cohesion and the elimination of injusti¢e- (iii) fairer and more humane treatment of all people. We will demonstrate these benefits by; l. Belfast City Council passing a tnotion to adopt a Charter for Compassion for Belfast 2. Tlie number of public conversation events about Compassion in Belfast 3. Number of participants at events 4. Feedback from participants attending events 5. Annual Report. The beneficiaries are the general public living in Belfast. We do not foresee any hami arising out of these activities nor do we see any private benefit lo the Trustees.
Com assion Ci Belfast Trustees, Re ort for the Year Ended 30 November 2018 FINANCIAL REVIEW REVIEW OF THE YEAR Garden of Compassion What a wonderful year and what growth itt the garden. Over the last year we met with a number of community groups as we continue4f to cultivate compassionate awareness. Our meetings with City Hall also bore fruit in the guise of new trces, new seating and benches. flower pots and plants. new lighting. The gard¢n which at one time none would enter has become a place of rest and relaxation. Over the year we introduced monthly sessions of jazz in the park. The Crescent Art Centre has availed of the Park for book workshops and poetry readings. The Northern Ireland Mental Health Film and Arts festival availed of the park for the launch of their annual festival. There were children's events, story-telling and games available for all to enjoy. We are working with a number of groups to turn ihe park into art arts garden, which will be called the gARTen of Compassion. Mountcharles Miiidfulness Group- the emotional heart of compassion CCB Mindfulness weekly group continued to flourish and weekly discussions are encouraged at Iix)king at ways of expressing compassion. The group takes inspiration from thc work of the Charter. The group met weckly throughout th¢ year and was attended by an average of15 people per week. Due to the high numbers of people attending chis group on a weekly basis it has b¢¢n a great vehicle to promote the practise of compassion in daily life. Links with the Global Charter for Compassion and Compassionate Cities Movement We continued to nurture links with the Global Charter for Compassion and Compassionate Cities Movement. We began to pul in place plans for a major international conference on compassion in Belfast in 2020. FINANCIAL REVIEW The company had Net Outgoing Resources for the year of £98 (2017.. Incoming £169), which reflected the completion of a numb¢r of projects during the year. Unrestricted funds increased by £22, while restricted funds decreased by £120. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing documenL a deed of trusL and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Com assion Ci Belfast Trustees, Re ort for the Year Ended 30 November 2018 STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management The principles of good governanee are embedded within all aspects of Compassion City Belfast's operations with management and stsff 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 thai operationally staff are aware of the standards required of them by the Board and Ihe Board are always in a position to provide guidance and support to management in the discharge of their duties. This two way relationship is the key feature of Compassion City Belfast governance arTangetrkents and is a k¢y str¢ngth in the company. A conscientious approach to ensurin8 thal Contractual project requiremenls are achieved has been maintained at all times both in the accounting period being reported on and since Compassion City Belfast establishment. Very tight financial controls on expenditure and all financial commitments are maintained at all limes and project staff have been trained and have become experienced in budgetary controls. lft both these areas ie Proje¢t delivery and financial controls managemenl all staff have established close working relationships with funding organisations to ensure all mandatory standards are ¢onsistrntly achieved. Board representatives also activelv cngage with funding bodi¢s. The Board, management and staff are fully aware that the nature of the work in whi¢h Compassion City Belfast is involved can bring with it a high level of scrutiny to ensure that all activities arc fully compliant with funding requirements and, therefore, beyond reproach. The Board of Compassion 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, demonstrates achievement of all funders objectives and that fund¢rs' audits and vouching of financial expenditure and the statutory audit confirn) compliance with both probity and regularity in the use of monies receiv¢d. COMMENCEMENT OF ACTIVITIES The charity was incorporated on 12 November 2013 and was dorniant up to 30 November 2016. The charity commenced to receive income and incur expenditure during the year ended 30 November 2017.
Co assion Ci Belfast Trustees, Re ort for the Year Ended 30 Iyovember 2018 ST ATEMEIYT OF TRUSTEES RESPONSIBILITIES Th¢ trustees {who are also the directors of Compassion City Belfast for the putposes of company law) are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdotn Accounting Standards (United Kingdom Generally Accepted Accounting Practice), in¢luding Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and R¢public of Ireland" Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial stat¢ments, the trustees are required to select suitable accounting policies and then apply thetn consistently. observe the methods and principles in the Charity SORP; make judgemenls and estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable cotnpany and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable cotnpany and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of trustees on I" August 2019 and signed on its behalf by.. Mary Mcmanus - Trustee
Inde Cot endellt Examiner's Re assion Ci Belfast ort to the Trustees of I report on the accounts of the company for the year ended 30 November 2018, which are set out on pages seven lo twelve. Respective respoD5ibilities of eharity trustees and examiner As the ¢harity's trustees (and &lso the directors 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 subj¢ct to audit under company law and is eligible for indendent examination, it is my responsibility to: examine the accounts under scction 65 of the Charities Act 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 state whether parti¢ular matters have come to my attention. Basi5 of the independent examiner's report I have ¢xamined your charity. accounts as required under section 65 of ihe Charilies Act and my examination was carried out in accordance with th¢ 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 cotnparison of the a¢counts presented with those records. It also included consideration of any unusual itetns or disclosures in the accounts, and seeking explanations from you as charity Irustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me ¢ause to believe: That accounting records were not kept in accordance with section 386 of the Companies Act 2006 That the accounts do noi accord with those accounting records That the accounts do not comply with the accounting requirenTrents of section 396 of the Companies Act 2006 and with the methods and principles of th¢ Charities Statement of Re¢otnmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is fvrther infomiation needed for a proper understanding of the accouttts to be reached. Independent examiner's statement I have COTnpleted my exa]nination and have no concems in respect of the matters ( l ) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no tnatters that ttquire drawing to your attention. Kerena Crowe FCCA I l Laganview Court Belfast BT5 4AR l $1 August 2019
Com assioll Ci Belfast Statement of Financial Activities for ihe Year Ended 30 November 2018 30.11 18 30.11.17 Restricted ToLqI Funds Total Funds Fund Unrestricte d Fund Notes INCOME Donations Legacies Ilnlerest Charitable Income - Grants Total 41 41 130 171 40 1,040 1.080 130 130 41 EXPENDITURE Cb*ritable activities Charitable Expenditure Governance 250 250 19 900 19 Total 19 250 269 911 NET INCOME/(EXPEI¥DITURE) 22 (120) (98) 169 RECONCILIA TION OF FUNDS Totsl funds brought fonvard 40 129 169 TOTAL FUNDS CARRIED FORWARD 62 71 169 The notes forn) part of these financial statements
Com assion Ci Belfast ststement of Financial Position At 30 Trlovember 2018 30.11.18 30.11.17 Notes CURRENT ASSETS Cash at bank Grant Re¢eivable Creditors falling due wiihin one year LNET CURRENT ASSETS 71 130 130 71 169 169 TOTAL ASSETS LESS CURREiYr LIABILITIES 71 169 FUIYDS Unrestricted fijnds Restricted funds 62 40 129 TOTAL FtJNDS 71 169 The notes forni part of these financial statements continued...
Com assion Ci Belfast Statement of Finaneial Position - continued At 30 f4oveTnber 2018 The charitsble companv is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2018. The tnembers have not required the company to obtain an audit of its financial statements for the year ended 30 Novemb¢r 2018 in accordance with Section 476 of the Companies Act 2006. The trustees a¢knowledge their responsibilities for (a) ensuring that the charitsble company keeps accounting records that comply with Sections 386 and 387 of the Coinpanies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of ¢a¢h financial year and of its surplus or deficit for financial year in accordance with the requirements of Sections 394 and 395 and which othenvise comply with the requirements of th¢ Companies Act 2006 relating to financial statements, so far as applicable to the charitable ¢ompany. These financial statements have been prepared in accordance with the Sela] provisions of Part 15 of the Companies Act 2006 relating to chariiablc small companies. The financial statements were approved by the Board of Trustees on l* of August 2019 and were signed on its behalf by.. Francis Liddy -Trnstee Mary Mcmanus -Trust¢¢ The notes forni part of these financial statements
Com assion Ci Belfast Notes to the Financial Statements for the Year Ended 30 November 2018 ACCOUNTING POLICIES Basis of preparing the fjnancial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102. have been prepared in a¢¢ordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Re¢ominended Practice applicable to charities preparing their a¢counls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} (effective l January 2015),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The finan¢ial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will b¢ received and the amount can be measured reliably. Expenditure Liabilities are recognised 8$ expenditure as soon as there is a legal orconstructive obligation committing the charitv to that expenditure, it is probable that a transfer of economic benefits will be required in settl¢ment and the amount of the obligation can be measur¢d reliably. Expenditure is accounted for o an accruals basis and has been classified under headings that aggregate all cost related to the category. Where ¢osts cannoi be directly attributed to particular headings they have been allocated to activities on a basis ci)nsistent with the use of resources. TaxatlOD The Charity is exempt from corporation on its charitable activities. Fund aceounlillg Unrestricted funds can be used in aecordance with the charitable 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 specified by the donor or when funds are raised for particular restricted purposes. Further explanation of th¢ nature and purpose of each fund is included in the tkotes to the finan¢ial statements. DONATIONS AND LEGACIES 30.11.18 30.11.17 Donationsllnterest 41 40 INCOME FROM CHARITABLE ACTIVITIES 30.11.18 30.11 17 Activity Charitable Income Grants 130 1,040 10
Com as$ion Ci Belfast Notes to the Financial Slatements - continued for the Year Ended 30 November 2018 INCOME FROM CHARITABLE ACTIVITIES- eontinued Grants receivedlable, included in the above, are as follows= 30.11.18 30.11.17 Belfast City Council 130 1,040 CHARITABLE ACTIVITIES COSTS Direct costs Support costs (See note 5) Totals Charitable Expenditure Governance 250 250 19 19 250 19 269 SUPPORT COSTS Governance costs Governance 19 TRUSTEES, RETrtUNERATION AND BENEFITS There were no trustees, remun¢ration or other benefits for the year ended 30 November 2018 nor for the year endcd 30 November 2017. Trnstees, expenses Tl)cre were no trustees, expenses paid for the year ended 30 November 2018 nor for the year ended 30 November 2017. STAFF COSTS There were no ¢mploye¢s for the year ended 30 November 2018. ANALYSIS OF NET ASSETS BETWEEN FUNDS 30.11 18 30.11 17 Restricted Total funds Total funds fund Unrestricted fund Current assets 62 71 169
Com assion Ci Belfast Notes to the Financial Statements- continued for the Year Ellded 30 November 2018 MOVEMENT IN FUNDS Net movement in funds At30.11.18 At 1.12.17 Unrestricted funds General fund 40 22 62 Restricted fuD(Es Belfast City Coun¢il 129 -120 TOTAL FUI¥DS 169 -98 71 Net movement in funds, included in the above are as follows: Incoming resources Resources Movement in expended funds Unrestrieled funds General fund 41 19 22 Restrieted funds Belfast City Council 130 -250 -120 TOTAL FUNDS -269 -98 10. CONTINGEIYT LIABILrriES A contingent liability exisis to repay grants received should certain conditions not be fi]Ifilled by the charity. I I. RELATED PARTY DISCLOSURES There were no related paty transaction5 for the year ended 30 November 2018. 12. WINDING UP Every member of the Company undertakes to ¢ontribute to the assets of th¢ Company, in the event of the sam¢ being wound up while it is a member, or within one y¢ar after it ceases to be a member. for paymenr of the debrs and liabilities of the Company contracted before it ceases lo be a member, and of Ihe costs. charges and expenses of winding up. and for the adjustment of the rights of the contributols among themselves, such atnount as may be required not exceeding one pound. 13. SHARE CAPITAL The Company is Limited by Guarantee and has no Share Capital 12
Com assion Ci Belfast Detailed Statetnent of Financial Activities for the Year Ended 30 November 2018 30.11 18 30.11 17 tNCOME AND ENDOWMENTS Don¥¢ions leg8eies Donationsllnterest 41 40 Charitable #ctiviti&s Grants 130 1,040 Total incoming r&8ources 171 1,080 EXPENDITURE Cbaritable activities Programme Costs 250 900 Support costs Governanee costs Bank Charges 19 Total resourees expended 269 911 Net illcome/ (expenditure) (98) 169 This page does noi forni part of thc statutory financial statements 13