Imperial Grand Black Chapter of the British Commonwealth {Charity Commission Northern Ireland Number: NIC 100741) Annual Report for the year ended 31 December 2024 Noel Conn & Company Chartered Accountants and Auditors
Imperial Grand Black Chapter of the British Commonwealth Accounts for the year ended 31 December 2024 Contents Page Trustees and Other Inforrnation.............................................................................. Trustees Report.....,... Statement of Trustees, Responsibilities,.. Report ofthe IndependentAuditors.......................................................................... Statement of Financial Activities....,.........,...,..,................................ ,13 statement of Financial Position .14 Notes to the Financial Statements............... ,15
Imperial Grand Black Chapter of the British Commonwealth Trustees and Other Information The list of Trustees al the 31 December 2023 was as follows.. Trustees Rev William Anderson Mr John David Livingstone Mr Robert Dane Mr lan Mccafferty Mr Brian Kerr Rev John Noble Mr Ivan Houston Mr John Davis Mr John Morrow Mr David IAorton Mr Colin Whiteside Mr Reginald Chadwick Mr John Hall MBE Mr David Hall Mr Henry Ounbar Mr Richard Emerson Contact Details 45147 Main Street Loughgall Armagh BT618HZ Telephone.. 028 38891362 Website.. ww.royalblack.org Email: info@royalblack.org Registered Auditors Noel Conn and Company 7 Seven Houses English Street Armagh BT617LA Bankers Ulster Bank Market Street Lurgan BT66 6AP Charity Commission Northern Ireland Number NIC 100741
Imperial Grand Black Chapter of the British Commonwealth Trustees report for the year ended 31 December 2024 The Trustees present their report under the Charities SORP in accordance with FRS 100-105 and the audited financial statements for the year ended 31 December 2024 also prepared in accordance with the Statement of Recommended Praclise. Structurei governance and management The charity is an unincorporated body and is registered as a charity for tax purposes wilh HM Revenue and Customs. The Irusiees of the charity have responsibility for the overall governance of the charity. This includes ensuring the charity is carrying out ils purposes for the public benefit, complying with the charity's governing document and the law and managing the charity's resources responsibly. The charity is recognised as a Charity under the Charity Commission for Northern Ireland as at the dale of registration being 25 November 2015. Alms and Objectives Our organisalion has been in existence since1797. Today it exists lo.. Promote and spread the Reformed Christian faith through engagement wrth our members and the general public, expressing the precepts 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 lo be good citizens. Encourage and collaborate lo develop social and responsible citizenship in order lo 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 Reformalion and the Glorious Revolution of 1688 which enshrined civil and religious liberty for all. Public Benefit Members are encouraged lo be volunteers not only in a range of roles within the charity such as treasurer, secretary, leaders within the organisalion, bul lo use their skills and talents to setve 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, processions, banners, and seNices all help share our culture and heritage with society and in doing so we help lo break down some ol the barriers that may have grown up out ol misconceptions. This helps lo create a society which is much more at ease with itself and ils past, Achlevements and Performance The year 2024 was a year of continued development for the organisation, Visitor numbers lo our exhibition have been growing steadily and our facilities continued lo be used by our membets lo hold special meetings as well as other organisalions making use of our extensive facilities. Achievements for the year 2024 also include: . Updated Constitution was agreed and adopted on 291h June 2024 New Board of Trustees was appointed al the AGM held on 241h Oct 2024 Improved communication using our membership database Financial Review and Reserves The Iruslees are pleased lo report that the charity remains in a good financial position. The principal sources of income continue lo be from gifts, donations, and subscriptions. The financial statements show a net income for the year of £175,017, We still awail permission from Ihe Charities Commission lo make payments against the provisio £99,055 sel aside in our 2023 Annual Accounts.
Imperial Grand Black Chapter of the British Commonwealth Plans for the Future The charity also plans during 2025 to undertake the following: Ongoing review and update of Policies Ongoing research under the Operation Hope Project f(x the delivery of RelIgiS arTrJ Heallh Guidance to members and stakehoklers. Invest)gate the possibility lor a new fulktime role to prowde improved communication Ihrough our membership database as well as expanding our charitable acliviiES while ensuring the maximum use is made of our exhibitK)n space vithin our new headquarters. Explore partnering wrth another charity for our biennial charty appeal
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 Slalements in accordance wilh 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 Ihal law the trustees have prepared the financial statements in accordance with Generally Accepted 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.. Slalemenls of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and promulgated by the Institute of Chartered Accountants in the United Kingdom and United Kingdom Law). Under that law the trustees musl not approve the financial slalemenls unless they are satisfied that they give a true and fair view of the slate of the affairs of the charity and of the statement of financial activities of the charity for that period. In preparing these financial sialemenls, the Iruslees are required lo.. 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., slate whether the application of accounting standards have been followed, subject to any material departures disclosed and explained in the Financial Slalemenls. prepare the Financial Slalements on the going concern basis unless it is inappropriate lo presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime the financial position of the charity and to enable them to ensure tha the financial statements Gomply with the Charities Act (Northern Ireland) 2008 and the Charity (Accounts and Reports) Regulations {Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud arid other irregularities. The trustees are responsible for Ihe maintenance and inlegrily of the corporate and financial information included on the charity s websrte. Legislation in the United Kingdom goveming the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Slalemenl as lo disclosure to our auditors in so far as the Iruslees are aware at the lime of approving our Iwslees, annual report., the auditor will conduct an audit in accordance with Auditing Standards issues by the Auditing Praclises Board the trustees have taken all steps Ihal they ought lo have taken to make themselves aware of any relevant audit information and to establish that the organisation's auditors are aware of thai information. Auditors A resolution lo re-appoint the Auditors, Noel Conn & Company, will be proposed al the Annual General Meeting. By Order of the board
Imperial Grand Black Chapter of the British Commonwealth Conclusion This report will fomi part of the reporting to the Charities Comission Nl ¥4then the }untS have been agreed at the Annual General MeetiThJ. Rev William Anderson Chair of the Board ofTrustees By order of the Trustees 07/ia/io35 Trustee Date Trust Date
Imperial Grand Black Chapter of the British Commonwealth Independent Auditor's report for the year ended 31 December 2024 Opinion We have audited the finala1 statements of the IMrIal Grand B1k Ch¥)ler of the British Commonweallh as sel out on pages 13 - 20 for the year ended 31 December 2024, which comprise of the Statement of Finala1 Activities, The Statement of Financial Position, and Ihe related notes, iFKluding a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Rep)rting Standard 102 The FJY?ancial Reporting Standard applicable in the UK and Republif of Ireland (Unrted KiNJdom Generally A£cepted Accounting Praclicel. In our opinion, the financial slaiemenls.. give a true and fair view of state of the charity as at 31 December 2024 and of ils incoming resources arml application of resources, for the year then ended., have been wopeTly prepared in accotdance wilh United KirNJdom Generally AcLepled AcClnI1ng Praclise., and have been prepar in COrdanCe with the requirements of the Charrties Act (Northem Ireland) 2008. Basis for our opinion We conducted our audit in accordance with International Slandards on AllEng (UK) (ISAS (Ulql and applicable law. Our responsibilities under those standards are lurther described in the Audrtors Responsibilities for the 8udJt of th8 financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audil of Ihe financial stalenEnls in the UK, including Ihe FRS'S Elhica Standard, and we have fulfilled our ethical Tesponsibilities in accordance with these requirements. We believe Ihal the audit evidence we have obtained is surrlent and appropriate to 0vle a basis for our opinion. Concluslons relating to golng concern In auditing the financial slaiemenls, we have concluded that the Irusiees, use ol the going COrern basis of accounting in the preparatn of the financial slalemerts is appropriate. Based on the vnrk we have perfomied, we have not identified any material UrertaIntieS relating io events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a rIOd of al least twelve nK)nlhs from when the financial slalements are autMrised for issue. Our responsibilities and responsibilitS of the trustees Iwth respect to goiNJ rA)ncem are described in IIE relevant sections ol Ihis report. Other information The other information comprises the information included in Ihe annual rewrt other than Ihe linancial stalemenls and our auditorfs report Ihereon. The Injslees are sponsIble for the clher infomation contained within the annual report. Our opInn on the financial slalemen15 does not cover the olher Informat and we do not express any form of assurance conclusion thereon. Our responsibility is lo read the other informalK)n and, in doing so, consider whether the other informatKJn is materially inconsislenl with the financial statements or our knoedge obtained in the course of the audil, or otherwise appears lo materially misstaled.ll we Klenlify such tnalerial inconsislencies or apparent material misstalemenls, we we required lo determine whether this gives rise lo a material misslalement in the financial slalemenls themselves. If, based on the work we have performed, we conclude that there is a rnalerial misslalement of this other information, we are required lo reFA)rt Ihal faci. We have nothing lo repc4t in this regard.
Imperial Grand Black Chapter of the British Commonwealth Independent Auditors report for the year ended 31 December 2024 Icontinuedl Matters on which we are required to report by exception: We have nothing to report in respect of Ihe Iolbvng matters in relatK)n to which Ihe Charfties {AcLounls and Reports) Regulations (Northern Ireland) 2015 require us to reFM)rt to you if, in our opinion: the information given in the financial statements is inconsistent in any material spect with Ihe trustees, report. or Sufflent accounling records have not been kepl,. C the financial statements a not in agreement wlh the accounling records: or we have not r1Ved all the Infomiat and eXplatIonS we require for our audit. Responsibilities of trustees As explained m(ye fully in the statement of Iruslees. responsli iililie5, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necEssary to enab the preparaion of the financial stateMeS that are free from malerial misstatement, whelher due to fraud or error. In preparing ihe financial staements, the trustees are resF¥)nsible for assessing the charity's ability to continue as a going concem, discbsing, as applicable, matters related to going concern and using the going concern basis of unIng unless the trustees either intend to cease operations, or have no realistic allemative but to do so. Auditovs responsibilities for the audit of the financial statements We have been aptK)inted as auditor under section 65{2} ol the Charities Act (Northem Ireland) 2008 and report in accordance with regulations mJe under section 66 of that Act. Our objectives are to obtain reasonable assurance about whether the financial statements as a whok are free from material misslatemenl, whether due lo fraud or eOr, and lo issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misslatemenl when il exists. Misslatements can ¥ise from fraud or error and are considered material if, individually or in the agggate, they coukl reasonabty be exCted to influence the ecormi¢ decision of users taken on the basis of Ihese financial statements.
Imperial Grand Black Chapter of the British Commonwealth 10 Independent Auditors report for the year ended 31 December 2024 {Contlnued) Extent to which the audit was consldered capable of deting irregularitles, Including fraud We identify and assess the risks of rnalerial misstatement ofthe financial statements. vthether due to fraud or etTOr, and then design and perform audrt procedures resp)nsive lo Ihose risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opwiicffi. In identifying and assessing potential risks of material mEstatement in respect of Irregularities, Including fraud and non-compliances with laws and regulatn, w8 considered the follovaryng: The nature of the irKlustry and wtor, control envir(ment ar business perfomiance, including the charity's remuneration poficies for trustees, bonus levels and pforManCe targets, rf any, Results ofour enquiries of management abwt ther own Iden1c[l1 and assessment of the risks of irregulaiities., Any matters we identified having obtanied aThJ reviewed the thartys documentation of Iheir policies and procedures relatirg to: Identifying, evaluating and complyirrfJ whh kn and regulations and whelherthey are aware of any instance of noTrcomp]iar. Detecting and reswnding to the rtsks of fraud and VAer Ihey have kno*ledge of any actuat suspecied alleged fraud; and The intemal controls establk8hed to rrlltate risks of fraud or non-complian wth taws and regulations: The matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and potential indications of tra1. As a result ofthese prdUreS, we considered the opportunities and incentives that may exist Vthin the Charily for fud and identified the grealest rx)tential for fraud in income recognition and panent aulhorisatK]ns. In ujmmon with all audils under ISAS (UK), we are also required to perfomi speGific proGeduTes to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those laws and regulaions that had a direct effect on the determination of material amounls and disclosures in Ihe financial statemenls. The key laws and regulations we considered in this context included the Charitle5 (Accounts and Reports) Regulations (Northem Irel 2015, and local tax IlsIatIO In addition, we considered pmrysions of olher laws and regulalions that do not have a direct effect on the financial slatements but compliance Iwth which may be fijndamental to charivs ability to operate or to avoid a material penalty.
Imperial Grand Black Chapter of the British Commonwealth 11 Independent Auditors report for the year ended 31 December 2024 Icontinuedl Audit response to rlsks Identified Our procedures lo respond to the risks Klenlified included the following.. Reviewing the financial statement disclosures and lesling to supporting documentation lo assess compliance wilh provisions ol relevant laws and regulations described as having a direct effect on the financial slalemenls., Enquiring of management concerning actual and potential litigation and claims; Performing analytical procedures lo identify and unusual or unexpected relationships that may indicate risks of material misslatemenls due10 fraud., Reading minutes of meetings of those charged with governance and reviewing correspondence with tax aulhorilies., and In addr8Ssing the risk of fraud through management override of controls, lesling the appropriateness of journal entries and other adjustments,. assessing whether the judgements made in making ac£ounling eslimaies are indicative of a potential bias,. and evaluating the business rationale of any significant transactions Ihal are unusual or Julside the normal course of business. We also communicated relevant identified laws and regulations and poler)lial fraud risks lo all engagement team members and remained alert lo any indications of fraud or non-compliance with laws and regulations throughout the audit. Owing to the inherent limitations of an audil, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and perfomied our audit in acoordance with auditing standards, In addition, as with any audit, there remains a higher risk of non-deleclion of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected lo delecl non- compliance with all laws and regLJlalions. A further description of our respon5ibililies is available on the Financial Reporting Council's website al., I s,Ilwww frc.or .uklaudiiorsres onsibililies. This description forms part of our auditor's report.
Imperial Grand Black Chapter of the British Commonwealth 12 Independent Auditors report for the year ended 31 December 2024 (Continued) Use of our report This report is made solely to the charitys trustees, as a body, in aCCordare wtth part 4 01 the CharitEs (Accounts and Reports) Regulations (Northem Ireland) 2015. Our audit work has been undertaken so that we might slate to Ihe charity's trustees those matters we are required to state to tIEm in an audilorfs retK)rt and for no other purpose. To the fullest extent permilled by law, we do not 3pt or assume respJnsibilTly to anyone other thal the charity and the charity's trustees as a body, fly wr audit work, for this report or for the opinions we have formed. LS lo-ls 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 13 Statement of Financial Activities for the year ended 31 December 2024 Unrestricted Restricted Total Funds Funds Funds 2024 2024 2024 Total Funds 2023 Noles Incomin Resources.. Voluntary income Giftslsubscnplion Income Branch Income Designated Charity Collection Gift Aid Income Other income Activities to Generate Funds Sale of calendarslcards elc Investment and Other Income Interest ReiVed Hire of Hall Legacies Total Incomlng Resources Resources Ex ended.. Charitable Activities Designated Charity Payments Other Charitable Donations Branch Expenses Adminislralion Cosls Headquarter Expenses Purchase of calendarslcards elc Contributions lo Local Units Other Costs 76,917 76,917 1,666,712 75,992 1,604,015 1,666,712 93,010 14,074 93,010 14,074 77,482 95,513 29,901 29,901 22,978 3,026 792 3,026 792 2,149 1,237 217,720 1,666,712 1,884,432 1,879,366 2,900 2,900 1,525,994 70,362 20,507 15,557 51,617 22,479 1,709 415 6,200 1,488,953 79,763 21,814 11,101 54,237 117,665 1,525,994 70,362 20,507 15,557 51,617 22,479 Total Resources Expended 183,422 1,525,994 1,779,733 Net IncomelExpenditure for the year Provison for IL Conference USA Costs Gross Transfers between funds Net IncomelExpenditure for the year Transfers inlloul) of Reserves Reconciliation of Funds Total funds brought forward Total Funds to Carry Forward 11 34,299 140,718 175,017 99,633 16 {99,055) 34,299 140,718 175,017 578 (8,838) (8,838) 163,623 10 1,021,806 1,056,105 2,223,141 2,355,021 3,244,947 3,411,126 3,080,746 3,244,947
Imperial Grand Black Chapter of the British Commonwealth 14 statement of Financial Position as at 31 December 2024 Notes Unrestricted Restricted Funds Funds 2024 2024 Employment of Capital Totsl Funds 2024 Total Funds 2023 Flxed Assets Tangible Assets 958,280 958,280 959,440 Current Assets Stock Debtors and Prepayment5 Branch Assets Cash al Bank and in Hand 13,673 41,175 13,673 12,362 50,629 91,804 82,592 2,308,064 2,308,064 2,176,184 85,521 235,687 191,487 9,228 2,444,214 2,462,625 150,166 205,01 Current Liabilities Creditors: Amounts falling due in one year 107,189 107,189 89,193 89, 196,382 177,118 196,382 T[T8 Net Current Assets 97,825 2.355.021 2,452,846 2.285,507 Total Assets Less Current Liabllltles 1,056,105 2,355,021 3,411,126 3,244,947 Funds Unrestricted Funds Restricted Funds- Imperial Restricted Funds- Branches 10 10 10 1,056,105 46,951 2,308,064 3.411,126 1,021,806 46,957 2176,184 3,244,947 We approve Ihese accounts on behalf of the Trustees and confinn1hat we have made availab all relevant records and infom7ation requtred for their preparation a7110 J202g Date Trustee Trustee Date The notes on p es 15- 20 fomi part of Ihese UnIS.
Imperial Grand Black Chapter of the British Commonwealth 15 Notes to the accounts for the year ended 31 December 2024 Prlncipal accounting policies The financial slalements have been prepared in acc(xdance wth applicable Accounting Standards in the United Kingdom and the Charities Act (Northem Irelandl 2008 A summary of the more impKJrtant accounting policies, which have been applied consistently, is set out below. Basis of accounting The financial slalements are prepared in &cordance Wbth the historical c(tst ccx7venlion modified by the revaluatKin of certain tixed assets. Taxation The charity is exempt from tax on rts CharItab activrtEs. 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 wshes are not intended lo be binding, they are taken into account and recognised in appropriately designated funds. Unrestricted Free Reserves Free Reserves represent amount whh are expeThJable al Ihe discrelk)n of the trustees in furlherance of the objectives of the charity and which have not been designated for any other purFK)se. &Jch funds may be held in order to finance working capital or capital extknditure. Incoming Resources Voluntary income (K capital is included in the Slatemenl of Financial Activities when the charity is legally entitled to it, its financial value can quantified with reasonable certainty and there is reasonable Gertainty of tts ultimate receipt. Enlillement lo legacies is cansjlered established when the charity has been notified of a distribution lo be made by the execulors. Income received in advance of due performan under a coTrlr&t is accounted for as deferred income until earned. Grants for activities are recognised as income when the relaled conditions for al entitlement have been met. All other income is accounted for on an accrual basis. Resources Expended All resources expended are accounted for on an accrual basi5. Charitable activities include costs of setvices and granls, support costs and deprecialK)n on related assets. Costs ol generating funds similarly include fundraising activities. Non -staff costs not allributed lo one category of activity are allocated or apportKJned pro-ral lo the staffing of the relevant 5eNice. Finance, HR and adminislralive staff costs are diectly attributab to indivKlual activities by obje¢live. Governance costs are those associated wlh conslitulional and Statut requirements. Tangible fixed assets Depreciation has been provided in the accounts as follows.. Fixture and Fittings 10010 Reducing Balance Basis Computer Equipmenl 25'A Reducing Balance Basis
Imperial Grand Black Chapter of the British Commonwealth 16 stock Stcck is valued at the lower ol cost and net realksable value, after making due allowan for obsolete and slow moving items. Forelgn Currencles Assets and liabililies in foreign GUencIeS are translated Nito sterling at the rates of exchange rultng at the balance sheet date. Transactions in foreign Cuffencies are transL9ted into slerlw at the rale al the date of trdnsaction. Exchange rate differences are laken into account in affimng at the operaling resutt. Other Income Unrestricted Restricted 2024 2024 Total 2024 Total 2023 Conference and Committee Couections New Headquarter Donations Postage 3,846 9,127 1,101 14,074 94,727 125 661 95,513 9,127 1,101 14,074 Designated Chafity Payments Unrestricted Restricted 2024 2024 Total 2024 Total 223 Designated Charity Donation The Imperial Grand Black Chapler of the British ComrrKJnwealth rM)rnially support one or MO designated charities on a 8i-annual basis. The next such payment is due in 2025. other Charitable Donations Unrestricted Restricted 2024 2024 Total 2024 Total 2023 Ministry Butsaries tkJnatKJn lo Terranc8 Row Presbylerian Donation to Leukemia and Lymphoma Nl Donation lo Alkiinglon and Providence URC Zaa¢haeus Outreach Projecl Donation lo Ancre Somme 1,8 5CrfI 1,800 500 3,000 200 5(M) 500 3,000 100 2,900 100 2,900 6,200
Imperial Grand Black Chapter of the British Commonwealth 17 Headquarter Expenses Unrestrlcted Restricted 2024 2024 Total 2024 Total 2023 Insurance Rates Heal and Light Cleaning of Premises Repairs 14,409 {2,788) 6,297 852 1,737 20,507 14,409 {2,788) 6,297 852 13,346 6,481 263 1,724 21,814 1,737 20,507 Other Costs Unrestricted Restricted 2024 2024 Total 2024 Total 2023 Bank Charges Card Machine Fees Travel Costs Catering Hire of Halls Conference and Committee Costs Miscellaneous Expenses 238 238 307 9,675 355 309 1,853 4,815 505 45 109,148 990 117,665 307 9,675 355 10,929 975 22,479 10,929 975 22,479
Imperial Grand Black Chapter of the British Commonwealth 18 7 Tangible Assets Fixtures and Fumiture Cornputer Equlpment Prop Total Cost At1 January 2024 Addilions Disposa15 Al 31 December 2024 914,072 51,042 4,423 7,783 972,897 4,423 914,072 55,465 7,783 977,320 Depreciation At1 January 2024 Charge Disposals At 31 December 2024 9,698 4.577 3,759 1,006 13,457 5,583 14,275 4,765 19,040 Net Book Value At 31 December 2024 914,072 41,190 3,018 958,280 At 31 December 2023 914,072 41.344 4,024 959,440 Debtors and Prepayments 2024 2023 Prepayment and Accrued income 91,254 91,254 82,242 82,242 Sundry Creditors and Accruals 2024 2023 PAYE Designated Charity Money Collected In Advance Provison for conferen Costs Contributions to Local Units Olher Creditors 192 30,126 99,055 50,629 16,380 196,382 149 7,220 99,D55 54,238 16,456 177,118
Imperial Grand Black Chapter of the British Commonwealth 19 10 Movement in Funds At the Movement Transfers 0110112024 In Funds inl(outl Transfers At the In Funds 3111%2024 Unrestricted Funds General Resetves 1,021,806 1,021,806 34,299 34,299 1,056,105 1,056,105 Restricted Funds Restricted Reserves- Imperial Reslricled Reserves- Branches Total Funds 46,957 2,176,184 3,244,947 46,957 2,308,064 3,411,126 140,718 175,017 18,8381 18,838) 11 Net Movernent in Funds, included in the above are foll0v.. Incoming Resources Resources Expended Movement in Funds Unrestricted Funds General Fund 217,720 1183,422) 34,299 Restricted Funds Restricted 1,666,712 11,525,994) 140,718 Total Funds 1,884,432 11,709,415) 175,017 12 Employee Information 2024 Number 2023 Number Employee Numbers 2024 2023 Staff costs {lor the above personsl- Wages and salaries Pension Contributions 27,566 403 27,969 25,374 385 25.759
Imperial Grand Black Chapter of the British Commonwealth 20 13 Audltor and Independent Examlner Payments 2024 2023 Audlt Olher Financial SeNices 4,440 3,072 7,512 3,700 2,438 6,138 14 Trustees RemuneratSon and Benefit5 Other than that noted below, there were no Trustee's reMUrat[C, benefits or loans made during the yeai ended 31 December 2024. One or more of the Twstees have been reimbursed for approved expenses incurred li connection th the Charity as detailed below: 2024 2023 Total Amounl Paid 7,593 4,495 Number of Trustees Reimbursed All of the above payments relate to the reimbursement of tra costs. 15 Capltal Commitments There are currenlly no capital commitments ongoing.