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 De￿mber 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, prO￿ssIOns, banners, and services all help share our cullure and heritage with
society and in doing so we help to break down some of the ba￿lerS 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 con￿rn 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 De￿mber 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 p￿paratIOn 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 Decern￿r 2023 and of its incoming
resour￿$ and application of resources, for the year then ended.,
have been Pfopetly prepared in &Corda￿e 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 fina￿la] statements or our knowledge obtained in the Coufse
of the audit, or othernvise ap￿arS 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
pr￿edureS 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 prO￿dureS 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 V￿th 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[Kin￿bilIty 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 Re￿iVed
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 dIfferen￿S 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 P￿MiseS
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.