Imperial Grand Black Chapter of the British Commonwealth (Charity Commlssion Northern Ireland Number: NIC100741) Annual Report for the year ended 31 December 2023 Noel Conn & Company Chartered Accountants and Auditors
Imperial Grand Black Chapter of the British Commonwealth Accounts for the year ended 31 December 2023 Contents Page Trustees and Other Information........ Trustees Report...,.......................................... Statement of Trustees, Responsibilities,..................... Report of the Independent Auditors..................... Statementof FinancialActivities..................,........,................................................12 Statement of Financial Position .13 Notes to the Financial Statements....... .14
Imperial Grand Black Chapter of the British Commonwealth Trustees and Other Information The list of Trustees at the 31 December 2023 was as follows: Trustees Rev William Anderson Mr John David Livingstone Mr Robert Dane Mr lan Mccaffety Mr Colin Bery Mr Harold Mccloy Mr Joesph Henry Reid Contact Detalls 45147 Main Street Loughgall Armagh BT618HZ Telephone.. 028 38891362 Website.. www.royalblack.org Email: info@royalblack.org Reglstered Audttors Noel Conn and Company 7 Seven Houses English Street Armagh BT617L4 Banker8 Ulster Bank Market Street Lurgan BT66 6AP Charity Commlssion Northern Ireland Number NIC100741
Imperial Grand Black Chapter of the British Commonwealth Trustees report for the year ended 31 December 2023 The Truslees present their report under the Charities SORP in accordance with FRS 100 -105 and the audited financial statements for the year ended 31 Dember 2023 also prepared in accordance with the Statement of Recommended Practise. Structure, governance and management The charity is an unincorporated body and is registered as a charity for tsx purposes with HM Revenue and Customs. The trustees of the charity have responsibility for the overall govemance of the charity. This includes ensuring the charity is carying out its purpJses for the public benefit, complying with the charity's goveming dccument and the law and managing the charity's resources responsibly. The charity is recognised as a charity under the Charity Commission for Northem Ireland as at the date of registration being 25 November 2015. Aims and Objectives Our organisalion has been in existence since 1797. Today il exists to.. - Promote and spread the Refomied Christian faith through engagement with our members and the general public, expressing the pwepts of the Reformed Christian Faith and the advantages that may be derived for society from the adoption of a Biblical moral framework which encourages people to be good citizens. Encourage and collaborate to develop social and responsible citizenship in order to maintain, and enhance greater and higher standards of Justice, Truth, Honesty, and Integrity in both private and public life. Promote culture and heritage associated with the Protestant Refomiation and the Glorious Revolution of 1688 which enshrined civil and religious liberty for all. Publlc Benefit Members are encouraged lo be volunleers not only in a range of roles within the charity such as treasurer, secretary, leaders within the organisation, but to use their skills and talents to serve the wider community. This not only helps society bul develops members by encouraging them and stretching them out of their comfort zone thereby widening their skills base. Our exhibitions, prOssIOns, banners, and services all help share our cullure and heritage with society and in doing so we help to break down some of the balerS that may have grown up out of misconceptions. This helps to creale a society which is much more at ease vith itself and its past. Achievements and Performance The year 2023 was a year of continued development for the organisalion. Visitor numbers to our exhibition have been growing steadily and our facilities continued lo be used by our members to hold special meetings as well as other organisation making use of our extensive facilities. Achievements for the year 2023 also include.. - Process of updating our Constitution has continued Improved process of financial porting introduced Membership database now operational Financial Review and Reserves The trustees are pleased to report thal the charity remains in a good financial position. The principal sources of income continue to be from gifts, donations, and subscriptions. The financial statements show a net income for the year of £578. A provision of £99,055 has been made against the loss of monies from the trip to USA. Plans for the Future The charity also plans during 2024 to undertake the following.. - Complete drafting of Constitution and have passed at an Extraordinary General Meeting Ongoing training on the use of the database in order to maximise its use Ongoing training in areas of record keeping and reporting Commencement of delivery of Operation Hope Project for the delivery of Religious Guidance to fflembers and stakeholders.
Imperial Grand Black Chapter of the British Commonwealth Statement of Trustees, Responsibilities The Trustees are responsible for preparing the Trustees, Annual Report and the Financial Statements in accordance with the applicable law and United Kingdom Accounting Standards. The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year. Under that law the trustees have prepared the financial ststements in accordance with Generally Accepled Accounting Practice in the United Kingdom (accounting standards issued by the Financial Reporting Council in the UK, including Charities SORP IFRS 102}. Accounting and Reporting by Charities.. Ststements of Recommended Practi applicable to charities preparing theif accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and promulgated by the Institute of Chartered Accountants in the United Kingdom and United Kingdom Lawl. Under that law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of Ihe affairs of the charity and of the statement of financial activities of the charity for that period. In preparing these financial statements, the trustees are required to.. - select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP make judgements and estimates that are reasonable and prudent,, state whether the application of accounting standards have been followed, subject to any material departures disclosed and explained in the Financial Statements., prepare the Financial Statements on the going conrn basis unless it is inappropriate to presume that Ihe charity 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 charity and to enable them to ensure that the financial ststements comply with the Charities Act {Northem Ireland) 2008 and the Charity (Accounts and Reports) Regulatsons {Northem Ireland) 2CNJ8. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the Maintenan and integrity of the corporate and financial infomiation included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of firsarlcial statements may differ from legislalion in other jurisdictions. Statement as to disclosure to our auditors in so far as the tnjstees are aware at the time of approving our trustees, annual report. the auditor will conduct an audit in accordan with Auditing Stsndards issues by the Auditing Practises Board the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the organisation's auditors are aware of that infomation. Auditors A resolution to r&appoint the Auditors, Noel Conn & Company, will be proposed at the Annual General Meeb'ng. By Order of the board
Imperial Grand Black Chapter of the British Commonwealth Concluslon This report will fomi part of the reporting to the Charities Commission when the accounts have been agreed at the Annual General Meeting. Rev Wllllam Anderson Chair of the Board of Trustees By order of the Trustees Trustee Date e) Trustee Date
Imperial Grand Black Chapter of the British Commonwealth Independent Auditor's report for the year ended 31 December 2023 Opinion We have audited the financial statements of the Imperial Grand Black Chapter of the Brrtj'sh Commonwealth as set out on pages12 - 19 for the year ended 31 Dember 2023, lch comprise of the Statement of Financial Activities, The Statement of Financial Position, and the related notes, including a summary of significant accounting policies. The financial portIng framevK)rk that has teen applied in their pparatIOn is applicable law and United Kingdom Accounting Standards, including Financial Rerorting Standard 102 The Financial Reporting Standard applKable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the state of the charity as at the 31 Decernr 2023 and of its incoming resour$ and application of resources, for the year then ended., have been Pfopetly prepared in &Cordae with United KirKJdom Generally Accepted Accounting Practise., and have been prepared in accordance with the requirements of the Charities Act {Northem Ireland) 2008. Basis for our opinion We conducted our audit in accordan with International Standards on Auditrng (UK) IISAS (UK)) and applicable law. Our responsibilities under those standards are further descnbed in the Auditors Responsibilities for the 8udrt of the Inancial statements section of our report. We are irKlependent of the Charity in &cordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRS'S Ethical Standard, and we have fulfilled our ethical responsibilrties in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropnate to provKle a basis for our opinion. Concluslons relating to going concern In auditing the financial statements, we have concluded thai the trustees, use of the going cor)cem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfom)ed, we have not NJentifEd any material urtertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the char5ty's ability to continue as a going concem for a period of at least 1ve months from when the financial statements are authorised for issue. Our responsibilities and the restThsibilities of the trustees with respect to going cortem are described in the relevant sections of this report. Other Infomiation The other infomation comprises the information included in the annual report other than the financial statements and our auditorfs report thereon. The trustees are resp)nsible for the other infomation contained within the annual report. Our opinion on the financial statements does not cover the other infomiats'on and we do not express any fomi of assurance conclusion thereon. Our respM)nsibility is to read the other infomab'on and, in doing so, consider whether the other infonnation is materially inconsistent with the finala] statements or our knowledge obtained in the Coufse of the audit, or othernvise aparS to be materially misstated. If we idenb'fy such material inconsistencies or apparent material misststements, we are required to detemiine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomied, we conclude that there Is a material misstatement of this other infomation, we are required to rewrt that fact. We have nothing to retM)rt in this regard.
Imperial Grand Black Chapter of the British Commonwealth Independent Auditors report for the year ended 31 December 2023 (Continued) Matters on which we are required to report by exception: We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations {Northem Ireland) 2015 require us to report to you if, in our opinion. the infomiation given in the financial ststements is inconsistent in any material resFect with the trustees, report., or sufficient accounting records have not been kept,. or the financial statements are not in agreement with the accounting records., or we have not received all the infomiation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the statement of trustees, responsibilities, the trustees are resFonsible for the preparalion of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the trustees detemine is ne$Sary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial stalements, the trustees are responsible for assessing the charity's ability to continue as a going concem, disclosing, as applicable, matters related to going concem and using the going concem basis of accounting unless the trustees either intend to cease operations, or have no realistic altemative but to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as auditor under section 65121 of the Charities Act {Northem Ireland} 2008 and report in accordance with regulations made under section 66 of that Act. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misslatement, whether due to fraud or error, and to issue an audilorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS {UK} will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decision of users taken on the basis of these financial statements.
Imperial Grand Black Chapter of the British Commonwealth Independent Auditors report for the year ended 31 December 2023 (Continued) Extent to which the audit was considered capable of detecting irregularities, including fraud We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perfom audrt Pr(edureS responsive to those risks, including obtaining audit eviden that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing potential risks of material misstatement in respect of irregulanties, including fraud and non-compliances with laws and regulab'on, we considered the following.. The nature of the industry and sector, control environment and business perfoThance, including the charity's remuneration policies for trustees, bonus levels and perf0rnan targets, if any. Results of our enquiries of management about their own identification and assessment of the risks of irregularities,. Any matters we identified having obtained and reviewed the charity's documentation of their policies and predureS relating to.. Identifying, evaluating and complying with laws and regulations and whether they are aware of any instance of non-compliance,. Detecting and responding to the risks of fraud and whether they have knowledge of any actual suspected or alleged fraud. arid The intemal controls established to mitigale risks of fraud or non-compliance with laws and regulations,. The matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and potential indicatsons of fraud. As a result of Ihese procedures, we considered the opportunities and incentives that may exist within Ihe Charity for fraud and identified the greatest polenlial for fraud in income recognilion and payment authorisations. In common with all audits under ISAS IUKJ, we are also required to perform specific procedures to resrK)nd to the risk of management overnde. We also obtained an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Charities {Accounts and Reports) Regulations (Northem Ireland) 2015, and local tax legislation. In addition, we considered provisions of other laws and regulations that do not have a direcl effect on the financial statements but compliance with which may be fundamental to the charity's abilily to opeiate or to avoid a material penalty
Imperial Grand Black Chapter of the British Commonwealth 10 Independent Auditors report for the year ended 31 December 2023 {Continuedl Audit response to risks identified Our procedures to resp)nd to the risks identified included the following.. Reviewing the financial statement disclosures and testing to supportj'ng documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements,. Enquiring of management conceming actual and potential lib'gation and claims. Perfoming analytical prOdureS to idenlify and unusual or unexpected relationships that may indicate risks of material misstatements due to fraud., Reading minutes of meetings of those charged with govemance and reviewing correspondence with tax authorities., and In addressing the risk of fraud through management override of controls, testing the appropriateness of joumal entries and other adjustments,. assessing whether the judgements made in making accounting estimates are indicali've of a potential bias,. and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and gUlationS and polential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properfy planned and perfomed our audit in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentats'ons, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to delect non- compliance with all laws and regulations. A further description of our responsibilities is available on the Financial Repjrting Council's website at.. htt s'.IIMvw fr¢.0 .uklauditorsres onsibilities. This description forms part of our auditor's report.
Imperial Grand Black Chapter of the British Commonwealth 11 Independent Auditors report for the year ended 31 December 2023 (Continued) Use of our report This report is made solely to the chaiity's trustees, as a body, in )rdance Vth part 4 of the Charities (Accounts and Reports) Regulats'ons {Northem Ireland) 2015. Our audit work has teen undertaken so that we might state to the charity's trustees those matters we are required to state to trEm in an audttorfs report and for no other purpose. To the fullest extent pemiitted by law, we do not p1 or assume res[KinbilIty to anyone other that the charity and the charity's tnjstees as a bcmjy, for our audrt work, for this report, or for the opinions we have fomied. Emphasis of Matter During the Audit it was communicated by the Trustees that a material amount of money needed to be provided for in the accounts for the year ended 31 December 2023. This is disclosed in tKJte 16 in the accounts. Noel Conn FCA (Senior Statutory Auditor) For and on behalf of Noel Conn & Company, Statutory Auditor 7 Seven Houses Upper English Street Armagh BT617LA Date
Imperial Grand Black Chapter of the British Commonwealth 12 Statement of Financial Activities for the year ended 31 December 2023 Unrestricted Funds 2023 Restricted Funds 2023 Totsl Funds 2023 Total Funds 2022 Notes (As Reslate(51 Note 10 Incomin Resources.. Voluntary income Giftslsubscription Income Branch Income Designated Charity Collection Gift Aid Income Other income Activities to Generate Funds Sale of calendarslcaids etc Investment and Other Income Interest ReiVed Hire of Hall Legacies Total Incoming Resources Resources Ex ended.. Charitable Activities Designated Charity Payments Other Charitable Donations Branch Expenses Administration Costs Headquarter Expenses Purchase of calendarslcards elc Contributions to Local Units Other Costs 75,992 75,992 1,604,015 76,238 1,269,356 64,913 73,816 20,610 1,604,015 77,482 95,513 77,482 95,513 22,978 22,978 35,929 2,149 1,237 2,149 1,237 330 1,315 13,688 1,556,195 275,351 1,604,015 1,879,366 65,000 11,250 1,276,611 73,573 22,404 9,461 51,309 30,685 6,200 6,200 1,488,953 79,763 21,814 11,101 54,237 117,665 1,488,953 79,763 21,814 11,101 54,237 117,665 Total Resources Expended 290,780 1,488,953 1,779,733 1,540,293 Net IncomelExpenditure for the year Provison for IL Conference USA Costs Gross Transfers between funds Net InGomelExpenditure for the year {15,429} (99,055) 115,062 99,633 15,902 16 (99,055) (114,484) 115,062 578 15,902 Transfers inl(out} of Reserves Reconciliation of Funds Total funds brought forward 163,623 163,623 10 1,136,290 1,944,456 3,080,746 3,024,714 Total Funds to Carry Forward 1,021,806 2,223,141 3,244,947 3,040,616
Imperial Grand Black Chapter of the British Commonwealth 13 Statement of Financial Position as at 31 December 2023 Employment of Capital Notes Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 Total Funds 2022 Fixed Assets IAS Reslatedl Note 10 Tangible Assets 959,440 959,440 950,231 Current Assets Stock Debtors and Prepayments Branch Assets Cash at Bank and in Hand 12,362 28,354 12,362 82,592 2,176,184 191,487 9,659 78,827 1,897,499 210,556 54,238 2,176,184 62,615 128,872 Current Liabilities Creditors.. Amounts falling due in one year 107,222 69,896 177,118 77, 66,026 Net Current Assets 62,366 2,223,141 2,285,507 2,130,515 Total Assets Less Current Liabilities 1,021,806 2,223,141 3,244,947 3,080,746 Funds Unreslricled Funds Restricted Funds- Imperial Reslricted Funds- Branches 10 10 10 1,021,806 46,957 2,176,184 3,244,947 1,136,290 46,957 1,897,499 3,080,746 We approve these accounts on behalf of the Trustees and confimi that we have made available all relevant records and information required for their preparation Trustee Date Trustee Date The notes on pages 14- 19 form part of these accounts.
Imperial Grand Black Chapter of the British Commonwealth 14 Notes to the accounts for the year ended 31 December 2023 Principal accounting policies The financial statements have been prepared in accordance with applicable Accounting Standards in the United Kingdom and the Charities Act (Northern Ireland) 2008 A summary of the more important accounting policies, which have been applied consistently, is set out below. Basis of accounting The financial statements are prepared in accordance with the historical cost convention modified by Ihe revaluation of rtain fixed assets. Taxation The charity is exempt from tax on its charitable activities. Restricted Funds Restricted funds are accounted for in accordance with the particular temis of trust arising from the express or implied wishes of the donors in so far as these are intended to be binding on the charity. Where such wishes are not intended to be binding, they are taken into account and recognised in approprialely designated funds. Unrestricted Free Reserves Free ReseNes represent amount which are expendable al the discretion of the Ifustees in furtherance of the objectives of the charity and which have not been designated for any other purpose. Such funds may be held in order to finance working capital or capital expenditure. Incoming Resources Voluntsry income Of capital is included in the Statement of Financial Acbvib'es when the charity is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ullimate receipt. Entillemenl to legacies is considered established when the charity has been notified of a distribution lo be made by the executors. Income received in advance of due performance under a contract is accounted for as deferred income unts'l eamed. Grants for activities are recognised as income when the related conditions for legal entitlement have been mel. All other income is accounted for on an accrual basis. Resources Expended All resources expended are accounled for on an accrual basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarfy include fundraising activitses. Non -staff costs not attributed to one category of activity are allocated or apportioned pro-ral to the staffing of the relevant service. Finance, HR and administrative staff costs are directly attributable to individual activities by objective. Govemance costs are those associaled with conslilutional and statutory requirements. Tangible fixed assets Depreciation has been provided in the accounts as follows.. Fixture and Fittings 10% Reducing Balance Basis Computer Equipment 250/0 Reducing Balan Basis
Imperial Grand Black Chapter of the British Commonwealth 15 Stock Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Forelgn Currencles Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at th8 balance sheet date. Transactions in foreign currencies are translated into sterfing at the rate at the date of transaciion. Exchange rdte dIfferenS are taken into account in arriving at the operating result, 2 Other Income UnrestriGted Restricted 2023 2023 Total 2023 Total 2022 Conference and Committee Collections New Headquarter Donations Allison Diffin Collection General Donations Postage 94,727 125 94,727 125 1,449 4,428 7,000 7.250 483 20.610 661 95,513 661 95,513 3 Deslgnated Charity Payments Unrestrlcted Restrlcted 2023 2023 Total 2023 Total 2022 Designated Charity Donation 65,000 65,000 The Imperial Grand Black Chapter of the British Commonwealth normally support one or more designated charities on a Bi-annual basis. The next such payment is due in 2024. 4 Other Charitable Donatlons Unrestrlcted Restrlcted 2023 2023 Total 2023 Total 2022 Ministy Bursaries Donation to Schomberg Society Donation to Leukemia and Lymphoma Nl Zaachaeus Outreach Project General Donations 3,000 3,000 3.000 1,000 200 3.000 200 3,000 7,250 11,250 6,200 6,200
Imperial Grand Black Chapter of the British Commonwealth 16 Headquarter Expenses Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Insurance Rent Heat and Light Cleaning of PMiseS Repairs 13,346 13,346 11,439 2,400 6,459 1,393 713 22,404 6,481 263 1,724 21,814 6,481 263 1,724 21,814 6 Other Costs Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Bank Charges Card Machine Fees Travel Costs Catenng Headquarters Opening Costs Hire of Halls Exhibition Costs Conference and Committee Costs Miscellaneous Expenses 309 1,853 4,815 505 309 1,853 4,815 505 237 510 3,349 589 3,955 510 4,392 16,448 695 30,685 45 109,148 990 117,665 109,148 990 117,665
Imperial Grand Black Chapter of the British Commonwealth 17 Tangible Assets Fixtures and Furniture Computer Equipment Property Total Cost At1 January 2023 Additions Disposals At 31 December 2023 898,927 15,145 51,042 7,783 957,752 15,145 914,072 51,042 7,783 972,897 Depreciation At1 January 2023 Charge Disposals At 31 December 2023 5,104 4,594 2,417 1,342 7,521 5,936 9,698 3,759 13,457 Net Book Value At 31 December 2023 914,072 41,344 4,024 959,440 At 31 December 2022 898,927 45,938 5,366 950,231 Debtors and Prepayments 2023 2022 Prepayment and Accrued income 82,242 82,242 78,827 78,827 0 9 Sundry Creditors and Accruals 2023 2022 PAYE Designated Charily Money Collected In Advance Provison for Conference Costs Contributions to Local Units Other Creditors 149 7,220 99,055 54,238 16,456 177,118 2,372 51,309 12,345 66,026
Imperial Grand Black Chapter of the British Commonwealth 18 10 Movement in Funds At the Movement Transfers 0110112023 In Funds inl{out) Transfers At the In Funds 3111212023 Unrestricted Funds General Reserves - As originally slated - Prior Year Adiusthient - As Restated 1,113,783 22,507 1,136,290 {114,484) {114,484) 999,299 22,507 1,021,806 Restricted Funds Restricted Reserves - Imperial Restncted Reserves - Branches Total Funds 46,957 1,897,499 3,080,746 46,957 2,176,184 3,244,947 115,062 578 163,623 163,623 Prlor Year Ad'ustment Year ended 31 December 2022 Understatmenl of Gift Aid Rebate Debtor Less understatement of Branch Creditor Net understatment of reserves at 31 December 2022 73,816 (51,3091 22,507 11 Net Movement in Funds, Included In the above are follows: Incoming Resources Movement Resources Expended in Funds Unrestricted Funds General Fund 275,351 (290,780) (15,429) Restricted Funds Restricted 1,604,015 11,488,953) 115,062 Total Funds 1,879,366 (1,779,733) 99,633
Imperial Grand Black Chapter of the British Commonwealth 19 12 Employee Information 2023 Number 2022 Number Employee Numbers 2023 2022 Staff costs (for the above persons).. Wages and salaries Pension Contributions 25,374 385 25,759 30,664 362 31,026 13 Auditor and Independent Examlner Payments 2023 2022 Audit Other Financial SeNices 3,700 2,438 6,138 1,800 1,014 2,814 14 Trustees Remuneratlon and Benefits Other than that noted below, there were no Tnjstee's remunerats'on, benefits or loans made during the year ended 31 December 2023. One or more of the Trustees have been 1MbUrSed for approved expenses incurred in connection with the Charity as detailed below.. 2023 2022 Total Amount Paid 4,495 3,349 Number of Truslees Reimbursed All of the above payments relate to the reimbursement of travel costs. 15 Capital Commitments There are currently no capital commitments ongoing. 16 Emphasis of Matter Full provision of £99,055 has been included in the accounls in respect of the expected loss arising from the alleged misappropnation of travel costs in 2023 paid to a travel agent relating to a conference.