Imperial Grand Black Chapter of the British Commonwealth IChariLy Commission Northern Ireland Number: NIC 10074qI Annual Report for the year ended 31 December 2020 Noel Conn & Company Chartered Accountants
Imperial Grand Black Chaptey of the Bi°itish Commonwealth Accounts for the year ended 31 December 2020 Contents Page Trustees and Other Informalion.....,,,,,,,.,................. Trustees Report.- Slalement of Trustees, Responsibilities............,.,,..................,,................................ Report of the Independent Audilors..........,..,. statement of Financial Activities. .10 Statement of Financial Position .11 Notes to the Financi21 Statements... .12
Imperial Grand Black Chapter of the BriLish Common¥vealth Trustues and Other Information The list ol Trustees al the 31 Oecernber 2020 was as follows.. Trustees Rev William Anderson Mr Colin Whileside Mr William H8rtford Scoll Mr Stephen Fosler Mr John 02VKI Livingslone Mr Ivor W21sh Mr Raymond Adaffls Mr Alan Wilson Mr Garelh Campbell Mr Peter Downie Mr Robert Dane Mr Hugh Stewart Nlr Richard Emers( Mr Samuel Gardiner MBE Mr J H Richard Reid Mr Henry John Jordan Mr Henry Lalirner Mr Colin Berry Mr lan Mccafferty Mr David James Gordon Mr Hazlell Moore Rev Nigel John Edward Reid Mr Paul Reilly Dr William Murphy Mr Stephen Frame Mr JaTtTres Trevor McBurney Mr William Stewart Mr Robert Sturgeon Mr Kennelh Joseph Hull Mr Jeffrey Stirfing Mr Reginald Chadwck Mr Harold Mccloy Rev Philip James Rlmmer Mr Eric DnSOn Mr Henry FoTdyce Contact Details 82 Main Slreel Loughgall Armagh BT618HZ Telephone., 028 38891362 Website.. VNsW.royaIbla¢k.g Email.. info@royalblack,org Reglslered auditors Noel Conn and Cornpany 7 Seven Houses English Street Armagh BT617LA Bankers Ulster Bank Market Street Lurgan BT66 6AP Charlty Commlsslon Northern Ireland Number NIC 100741
Imperial Grand Black Chapter of the British Commonwealth Trusiees report for the year ended 31 December 2020 The Trustees wesenl Ihelr rewrt under the Charities SORP aCcdaNCe with FRSSE leffeclive January 201513nd the audited financial s121emonls lor Ihe year ended 31 Dernber 2020 also prepared in accordance wilh the 8foremenlioned Slalernenl of Recommended Pradise. structure, governance and management The charity is an unir¢(Yporated body, and is registered as a charity for lax purposes wilh HM Revenue and Customs. The charity is under the conlrol of the Trustees a5 detailed out in the charity conslilulion. The charY i% rectsjnised as a charity unoler the Charity Commlssion lor Nthern Ireland 8$ at the dale of registration being 25 Novefflber 2015. Organlsatlon The Tmste who have served during the year, and continued lo serve al 31 Dernber 2020 are detaid on page 3. Truslees are appoinled al the annual general meellng. Public Beneflt The Trustees believe that both our purposes and the actlmlies vndertaken In Ihis12s1 financial year comply wlh our duly lo satSsfy the public benefil requirement. Statement of Publlc Benetit In pursult of the InslitulM)n's wincipal charitable olecls, a number of malor events and serlces ol worshlp look place. Many fun&raising events lor thlh other religious and dvlc CharitS were organised. Alms and Oblectives These are sel out in Ihe Inslitutlon's Mission Slalemenl and can be summarised as lo study Holy Scripture, lo increase knowledge ol the reformed faith, lo engage in Christian and charitable outreach and lo conlinue 2nd further develop social and resw)nsible cllizenshlp. Achievèrnents and Performance The retention ol the Somrne Nursing Home, 8ellasl as the 2020 designated ch2ri1y was conlirme(S, but lundralslng and most of the charily's other aclivilles were seriously reslricled due lo the Coronavirus pandemic. Neveriheless, considerable Ingenuity and resourcefulness were shown by the membership in the u* of Zoom, aIsApp and other resources lo continue aclivilies, albeit in a restrlcled manner. In particu12r, funcSTaising lo assist the NHS and various ¢aring ch8rilies, such as the Hospice movement, in meellng the dernands placed upon them w8s very successful. This wa5 especi811y commendable in Ihal, during the lockdowns, fuNlialsing was in reality, simply members and supporters giving Money direclty from Ihelr own, frequently slrelched, resour¢es. Teaching and training continued wherever possible uslng technology lo best advantage. The impact of the pan(Jemic rneanl Ihal represenlalions regarding Ihe in51ilulKtn's principles leaching were severely restricted.
Imperial Grand Black Chapter of the British Commonwealth Flnanclal Review and Reserves The principal sour$ ol income are from gills, donations and subscrlpiions. flnancial slalemenls show a surplus lor the year of £72,114. Plans for the Future Efforts In gjpport of the Somme Nurslng Home will contlnue thmughoul 2021 and this, wlh the ComptIOn ol the development of the new Headquarters in Loughgall will be the main projed lor 2021. In pursuance of Ihe'Good Citizenship, element of the Mission Slalemenl, the opportunily wll be taken lo refcl upon and honoui the lifetime ol publlc service given by Slr Norman Stronge Bart, who was both Speaker ol the Northern Ireland House of Commons and the Soverelgn Grand Master of Ihe Instilulion. There Is also a subslanllal Capllal Commllmenl required lo complete the ongolng building renovation wojecl, By order slees -Li TNste8 Date (ky1 Trnslee Date
Imperial Grand Black Chapter of the BriLish Commonwealth Statement of Trustees, Responsibilities The Trustee5 are responsible lor preparing the Trustees. Annu21 ReFM)rt and the Financial S181emenls in ac¢ordarKe wlh the applicable law and United Kingdom Accounting Standards. The law applicable lo charilies in Northern Ireland requires the Ituslees lo prepare financial slalemenls lor each rinancial year. Under th81 law the Iruslees have prepared the financial slalemenls in accordance with Generally Accepled Accounting Fyaclice in Ihe United Kingdom18ccounllng standards issued by the Fin2nckl ReportirKJ Council in the UK. including Charities SORP IFRS1021. Accounling and Reporting by Charities.. Slaletnenls ol Recommended Practice appIable lo charities preparing their attounls in accordance with Ihe Financial Reporting Sland2rd applicable in Ihe United lfjngdotn and Republic of Ireland IFRS1021 and promulgated by Ihe Inslilule of Chartered Accountants in the United Kingdom and Uniled Kingdom Lawl. Under thal12w the Iruslees rnusl nDI approve Ihe flnancial slalemenls unless they are satisfied that they gSve a true 8nd falr view ol Ihe slate of the affairs ol the charity and of the slalemenl of financial activities of the charity lor Ihal pericNY. In preparing these financial slalemenls, the Iruslees are required lo.. select suitable accounllryJ policles 2nd then apply them consislenlty,. observe the melhcds and princitAes In the Charities SORP., make judgements and eslimales that are reasonable and prLenI., slate whether the application of accounling standards have been folbwed, subject lo any m8lerial departures dlsdosed and explained in the Financial Stalemenls; prepare the Financial Slalemenls on the going corwn bas unless it is inappropriate lo we$ume Ihal the charlly continue in bUsIn5. The trustee8 are responsible lor keeping proper accounllng records which discEose vth reasonable accuracy al any lirne the financial wsitlon of Ihe charity and lo enable Ihsm lo ensure Ihal the flnancial slalemenls comply vth the Charities Act (Northern Ireland) 2008 and the Charity (Accounts and Reports) Regulations (Northern Ireland) 2008. They sre also responsible lor safeguaiding the assets ol the charlly and hencè for laklno reasonable steps lor I prevention and detection of fraud anc5 other [rgUlarleS. The trustees are responsible lor the mainlen3nce and inlegrity of the CDrporale and financial informalDn included on the charities website. Legislalion In the United Kingdom governing the preparation and leMIndI10n of financial slalemenls rnay drffer from legtslalion in other jurisdiclk)ns. Statement as lo dlsclosure lo our auditors In so lar as the Iruslees are 8ware 31 the lime o12pprovino our Iruslees, annual report.. there Is no relevant aLJdil inlorrnalion of which the charitable company's audilors are unaware,. and the Iruslees have lakeTr 811 steps Ihal they oughl lo have laken lo make themselves aware of any relevant audit information and lo establish that the company's auditors are aware ol that inlormalion.
Imp2rial Grand Black Chapter of the British Commonwealth Aydilors A ¥e8olulKin lo re-appoint the Auditors, Noel Conn & Company, wll be proposed al the annual general meeting. By Order ol the board By order of the Trustees Trustee Date Trustee Date
Imperial Grand Black Chapter of the British Commonwealth Auditors report for the year ended 31 December 2020 We have audiled the financial 51atemenls of the Impeiial Grand Black Chapter ol the British Commonweallh as sel out on pages 10- 16 for the year erKled 31 December 2020, which cofflpriso ol the Slalemenl ol Financial Activit$, The Balance Sheet, and the related noleg. The financial reporting Iratnework that has been applied in Iheir preparation is applicable law and United Kingdom Accounting Slandaids (United Kingdom GerErally Accepted Accounling Pr2clicel. This report Ss made solely lo the Charly Trusiees, as a body. in accoidance wlh reou121ions made under the Charities Act (Northern Ireland) 28. Our 2udil work has been undertaken so Ihal we mKJhl slate lo the Charills Trustees those mallers we are requlred lo slate lo them in a auditor's report 8nd for no olher purpose. To the fullest extenl peimilled by law, we do nol accept or assume responsibility10 2nyone other Ih8n the Charity and the charity's Trustees as a body, lor our ajdil woik, lor this report, or lor Ihe opinion5 we have formed. Responsibililles of the Imperial Grand Black Chapter of the Brllish Commonwealth Trustees and Audllors As explained more lully in the Slalernenl of Truslees, ResponsibltieS, the trustees are responsible lor prepariw I financial slalemenls which give a true and fair view. Our responsibility is lo audit the flnanclal slalements in accordance wllh the relevanl.legal and regulalory requirements and United Kingdom standards issued by the Audillng Pr2Ctises Board. This report, including the opinion has been prepared lor and only lor the Imperial Grand Black Chapter of the British Commonwealth rnembers as a body and for no other purpose. We do not, in giving this opinion, accept or assume responsibility for any other purpose or lo any other person lo thom this report is shown or into whose hands il may come save where exp ssly agreed by our prior consent in writing. We report lo you ijur opinSon as lo whether the accounts glve a true ar lalr VEW. Scope ol the audit An audit Involves obtaining evidence about the amoun15 and disclosures in the financial slalemenls Sufflent lo give reason2ble assuranGe th31 the financial slalernenls are free from malerial rnisslalernenl, whether caused by fraud or error. This fftcludes an assessmenl ol.. whether the accounting PD1kie5 are appropriale lo the company's circumstances and have been consislenlly applied and adequately disclosed., the reasonableness of significant 2ccounling esllmales and judgements made by the dweclors., and the overall prèparation of Ihe financkBI slatemenls. In addition, we read all Ihe financial and rK)n-financial informaliDn in the annual report lo identrfy material Inconsistenci wllh Ihe audited financial slalemenls and lo identify any information that Is 3pparenlly malerially Incorrect based on, or materially Inconsislenl wilh, the knowledge acquired by us In the couise ol performing.the .audil. If w8 become 8ware of any apparent material misslalernenls or inconsSslen¢ies we consider the Implications lor our report. Basls of audit oplnlon We conducted our audil in acCOrdae with AudlliThJ Standards issued by Ihe Audiling Pr2clises Board. An audit includes examinallon, on a lesl basis, of evidence relevant lo the amounts and discbsures in Ihe 8ccounls.11 also includes an assessmenl ol the sigllrfic2nl eslimales and judgements made by the Imperial Grand Black Chapter of the Brilish Cornmonweallh members, in the preparation ol accounts, 2nd ol vlhelher the accounting policies are appropriate lo the OrganisatnS circumsta[s, consislenlly applied arKI adequalely disclosd. We planned and performed our audit so as lo obtain all the information and explanallons whKh we considered necessary in order lo provide us with Sufflent evidence lo give reasonable assurance Ihal the financial slalernenls are fre2 from malerial misslalemenl, whether caused by fra or other iiregularily or error. In forming our opinion we abo ewalualed the overall alequacy d Ihe presenlalion of informaln In the accounts.
Imperial Grand B.lack Cliapter of the British Commonwealth Auditors report for the year ended 31 December 2020 (Continued) Oplnlon In our opinlon the financial slalemenls.. gNe a true and fair view ol the charily's affairs al the 31 Decernber 2020 and of ils incorning resources and appli31ion ol resours. for the year ended 31 December 2020 and h8ve been property prepared In &cordance wlh United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance wlh the requirements of kne Charities Act INorihem IrelaThYI 2(K)8. Matters on whl¢h we are required to report by exceptlon.. We have nothing lo rewrt in respect ol Ihe folk)vng mallers where the Charities Acl INorthern Ireland) 2008 requires us lo report lo you K, In our opinion.. adequate accounting records have nol been kept, or returns aequale for ijur audit have not been received,. or the company's financial statements are not in agreement with the accDunling records and returns., or we have not received all the 1matIon and explan21ions we require for our aucSil', or the inforrrialion given in the Report of the Trustees is inconslstenl in any rnalerial respect with the financial slalemenls. Noel Conn (Senior slalutory auditor) For and on behalf of Noel Conn & Company, Stalulory Auditor 7 Seven Houses English Street Armagh BT617LA
Imperial Grand Black ChapLer of the British Commonwealth 10 Statement of Financial Activities for the year ended 31 December 2020 Restricted Total Funds Funds 2020 2020 Unrestricted Funds 2020 Total Funds 2019 NDles Incomin Resouices,. Voluntary income Giftslsubscription Income Designated Charity Collection Gift Aid Income Other income Actlvltles to Generate Funds Sale of calendarslcards elc Investment and Other Income 79,420 79,420 80,703 77,106 74,199 24,185 76,721 2,849 76,721 2,849 16,265 2,874 16,265 2,874 22,590 4,562 Total Incoming RÈ50urces 178,129 178,129 283,345 Resources Ex ended.. Charitab'le Activities Designated Charity Payments Other Charitable Donations Administration Costs Headquarter Expenses Purchase of calendarslcards etc Contnbulions to Local Units OlheT Cos15 77,5CQ 9,148 63,725 23,353 6,916 43,151 29,366 253,159 600 49,936 21,629 4,234 27,949 1,667 600 49,936 21,629 4,234 27,949 1,667 106,015 Total Resources Expended 106,Oq5 Nèt IncomelExpendilure for thè year 11 72,114 72,414 30,186 Gross Transfers between funds Net IncomeExpendilure for the year 72,114 72,114 30,186 GainllLossl on Inveslmenls Loss on Sale of Inveslmenls Transfers in/{oull of Reserves 1,110 21,488 17,0661 11,131} 83,774 {1,131} {83,7741 Reconciliation of Funds Total funds brought forward 849,199 90,731 939,930 894,214 Total Funds to Carry FoNard 1,003,956 6,957 1,010,913 939,930
Imperial Grand Black Chapter of the British Commonwealth 11 statement of Financial Position as at 31 December 2020 Employmént of Capital Notes Unrestrl¢ted Restricted Funds Funds 2020 2020 Total Funds 2020 Total Funds 2019 Fixed Assets Tangible Assets Investments 433,664 433,664 251,448 109,686 Current Assets Stock Debtors and Prepayments Cash at Bank and in Hand 13,521 3,413 554,672 71,60 13,521 3,413 578,457 595,3 10,110 2,991 579,821 23,785 Current Liabilities Creditors.. Amounts falling due in one year 1,314 16,828 18,142 42 13,926 Net Current Assets 570,292 6,957 577,249 578,796 Total Assets Less Current Liabilities 1,003,956 6,957 1,010,913 939,930 Funds Unreslricled Funds Restricted Funds 10 10 1,003,956 6,957 1,010,913 849,199 90,731 939,930 We approve these accounts on behalf of the Trustees and confirm that we have made available all relevant records and 1nforrnatn required for Ihelr preparation Trustee Date Trusleè Date The note5 On pages 12- 16 form part olihese accounls.
Imperial Grand Black Chapter of the British Commonwealth 12 Notes to ihe accounts for the year ended 31 December 2020 Princlp81 accountlng policies The financial slaterr*nls h2ve been prepared in accord2nce vth applicable Accounting Standards in the Uniled Kingdom and the Charities Acl (Northern Ireland) 2008 A summary ol the more important accounting polS, which have been 8pplied con&slenlty, is sel oul below. Basis of accounting The financial slalernenls are prepared in accordance with Ihe hlslorical cost c(M)venlion modified by the revalu81ion ol certain fixe assets. Taxation The charity is exempl from lax on ils charitable aclivilies. Restricted Funds ReStrted funds are accounted lor In accordance with the particular terms of trust arising frorn the express or implied wishes of the donor8 in so far as these are intended lo be binding on the charity. Where such wishes are not intended lo be binding, they are taken into accounl and recognised in approprialely desgnated funds. Unrestrlcted Frèe Reserves Free Reseives represent amount which are eXperable al the discretion of the trustees in furtherance ol Ihe obSectives of Ihe charity and vthich have nol been designated for any olher purpose. Such funds fflay be held order lo finance working capital or Gapilal eXndItUre. Incoming Resource5 Voluntary income or capital is inGludeol in Ihe Slalemenl of Financlal ActilieS when the charlly is legally enlilled lo it, ils financial value can be quanlffied with reasonable certainly and there Is re3sonable certainly ol ils ultimate receipt. Enlillemenl lo legacies is considered established when Ihe charSly has beeTr nolrfied of a distribution lo be made by the execulors. Income received I advance ol due performance under 2 contract Is accounted for as deferred Income until earned. Gr8nls for activities are recognised as income when the related condtlions for legal enliuemenl have been mel. All other income is accounted for on an accrual basis. Resources Expended All resoLirees expended are accounted for on an 2CCtual basis. Charitable 2cliMlies include costs of serVe8 and grants, support Costs and depreciation on related assets. Cosls of generaliro funds simi12rly include fundraising aclSvilies. Non-slaff costs not altrlbuled lo one calegw of adivily are allocated or appottioned prfrral lo the slafling ol the relevant service, Flnance, HR and adminislrallve slaff costs are directly allribulabk lo individual ac11vilS by objeclivÈ. Goveniance cosls are those asscoaled with ¢onslilulional and stalulory requlremenls. Tangible fixed assets No Provlsion lor depreciation on fixed 8ssels is nwde Sn these accounts.
Imperial Grand Black Chapter of ihe ritish Commonwealth 13 Other Income Unrestricted Restricted 2020 2020 Total 2020 Total 2019 Conference and Commillee Collections Special Collections Miscellaneous 16,763 6,895 527 24,185 2,849 2,849 2,849 2,849 Designated Charlly Payments Unrestricted Restricted 2020 2020 Total 2020 Total 2019 Charity Payment lo CEF 77,500 77,5QO The Imperk41 Grand BL3ck Chapter of the British CornrrKMwe2llh normally support one or more desKJn3led eharilies on a Bi-annual basis. The next such payment is due during 2021. other Chaiilable Donations Unrestricted Restricted 2020 2020 Total 2020 Total 2019 Donation lo Erskine Hospital Donation lo Revival Movement Association Donalior) lo D Marshall re the Late Millar Fatr tbnalion lo Molesworth Presbyierian Church tK)nalion lo Alkril0n & Prowdence Reformed Church Bible College Bursaraes 231 4,Th)0 3,275 642 600 600 600 600 9,148
IIMperial Grand Black Chapter of the British CoirÈmonwealth 14 other Costs Unrestricted Reslricled 2020 202Q Total 2020 Total 2019 Bank Charges Travel Costs Conference and Commillee Costs 204 1,466 201 1,466 187 7,297 21,882 29,366 1,667 1,667 8 Tangible Asse15 Flxtures and Furnitur& Property Total Cost Al1 January 2020 Additions Disposals Al 31 December 2020 222,761 182,216 28,687 251,448 182,216 404,977 28,687 433,664 Depreciation Al1 January 2020 Charge LNsposals Al 31 Dember 2020 Net Book Value At 31 December 2020 404,977 28,687 433,664 Al 31 December 2019 222,761 28,687 251,448 Investments Sl James Place 2020 2019 Origlnal Cost Value of Llvidends and Interest Reinveslecs Total Cost 84,000 25,686 109,686 Quoled Value al the 31 December 2020 115,888
Imperial Grand Black Chapter of the British Commonwealth 15 Debtors and Prepayments 2020 2019 Prepayment and Accwed income 3,413 3,413 2,991 2,991 Sundry Creditors and Accru8ls 2020 2019 PAYE Design21ed Charily Money Collected In Advance Olher Creditors 714 7,440 9,988 18,142 695 2,785 10,418 13,898 10 Movement in Fund¥ Atthe Movement Translers 0111212020 In Funds inlloull Transfers In Funds At the 3111212020 Unrestricted Funds General Res8Nes 849,199 72,114 83,774 11,1311 1,003,956 Reslrlcted Funds Reslrided Reserves 90,731 183,7741 6,957 Total Funds 939,930 72,114 11,1311 1,010,913 11 Nel Movement in Funds, Included In the above are follows.. Incoming Resources Resources Expended Movemènl in Funds Unre5tricled Funds General Fund 178,129 1106,0151 72,114 Reslricled Funds Reslricled Total Funds 178,129 1106,0151 72,114
Imperial Grand Black Chapter of the British Commonwealth 16 12 Employee Information 2020 Number 2019 Number Ernployee Numbers 2020 2019 Staff costs Ilor the above [rsonS).. Wages 2nd salaries Pension Conlribuuons 21,098 1,254 22,350 20,481 1,237 21,718 13 Auditor and Independent Examiner Payments 2020 2019 Audit Other Financial Serbices 1,500 609 2,109 1,500 576 2,076 15 TrustÈes RemuneratSon and Benefits Olherlhan that noled knw, there were no Trustee's remuneration, benefrfs or loans rnade during the year ended 310ecember 2020. One or more ol the Trustees have been reimbursed for approved expenses inujrrod ill COnnectn with the Charity as delailed below.. 2020 2019 Tolal AnI PaKS 1,466 5,664 Number ol Trustees Reitnbursed All ol the above payments relate lo the reirnbursemenl of Iravel costs. f 6 Capital Commitments There is a subslanlial Caprtal Commitment required lo complete the ongoing bullding renovation project in relatn lo the (Sevelopmonl of the Headquarters in Loughgall.11 is expected that available b8nk funds will be sufficient lo pay for Ihe completion of the project.