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 D￿￿nSOn
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 aCc￿daNCe with FRSSE leffeclive January 201513nd
the audited financial s121emonls lor Ihe year ended 31 De￿rnber 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 char￿Y i%
rectsjnised as a charity unoler the Charity Commlssion lor N￿thern 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 D￿ernber 2020 are detai￿d 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 Charit￿S 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 Comp￿tIOn 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 ref￿cl 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
(ky￿1￿
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 appI￿able 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 prL￿enI.,
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 bUsIn￿5.
The trustee8 are responsible lor keeping proper accounllng records which discEose v￿th reasonable accuracy al any
lirne the financial wsitlon of Ihe charity and lo enable Ihsm lo ensure Ihal the flnancial slalemenls comply v￿th 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 [r￿gUlar￿leS.
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 ￿l￿eMIndI10n 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) 2￿8. 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, Responsibl￿tieS, 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 Suff￿lent 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 acCOrda￿e 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 Organisat￿nS 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 Suff￿lent 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 informal￿n 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 resour￿s. 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)v￿ng 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 ￿1￿matIon 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 1nforrnat￿n 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 v￿th applicable Accounting Standards in the Uniled Kingdom and the
Charities Acl (Northern Ireland) 2008 A summary ol the more important accounting pol￿￿S, 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
ReStr￿ted 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 des￿gnated funds.
Unrestrlcted Frèe Reserves
Free Reseives represent amount which are eXper￿able 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 eX￿ndItUre.
Incoming Resource5
Voluntary income or capital is inGludeol in Ihe Slalemenl of Financlal Acti￿lieS 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 serV￿e8 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 ac11vil￿S 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 Alkri￿l0n & 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 De￿mber 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 COnnect￿n with the Charity as
delailed below..
2020
2019
Tolal A￿￿nI 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 relat￿n 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.