REGISTERED CHAIUTY NUMBER: 101391
Report of the Trustees and
Financial Statements
for the Period 6 April 2022 to 31 March 2023
for
The Black Charitable Trust
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisburn
Co. Antrim
BT28 ITP

The Black Charitable Trust
Contents of the Financial Statements
for the Period 6 April 2022 to 31 March 2023
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6 to 12
Detailed Statement of Financial Activities
13 to 14

The Black Charitable Trust
Report of the Trustees
for the Period 6 April 2022 to 31 March 2023
The trustees present their report with the financial statements of the charity for the period 6 April 2022 to
31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January
2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims.
To advance the work of evangelical missionary societies, whose doctrinal bases are founded on the verbal
inspiration of the scriptures of the old and new testaments, as originally given and whose aim is to call
sinners in repentance to God to be saved by grace alone, thiough faith alone in the Lord Jesus Cl]rist.
To fund religious activities, provide overseas aid/famine relief, to assist with poverty relief, to finance the
supply of medicines and medical care and to provide health and general education for both adults and
children.
Significant activities
The Charity finances missionary societies work in the provision of hospitals and schools and provides
assistance with the publication of literature and Provision of supplies for such publications. It also provides
financial support for translation of the bible and other religious literature and foi the care of orphans and
others in need.
FINANCIAL REVIEW
Going Concern
The Trustee's believe that the Charity's financial statements should be prepared on a going concern basis on
the grounds that current and future sources of funding and support will be more than adequate for the
Charity's needs.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated
charity.
REFEREINCE AND ADMINISTRATIVE DETAILS
Registered Charity number
101391
Principal address
125 Saintfield Road
Lisburn
Co. Down
BT27 5PG
Trustees
Mr William Desmond Black
Mrs Laura Black
Page I

The Black Charitsble Trust
Report of the Trustees
for the Period 6 April 2022 to 31 March 2023
REFERENCE AND ADMIINISTRATIVE DETAILS
Independent Examiner
John Mccleary, FCA
Chartered Accountants Ireland
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisburn
Co. Antrim
BT28 ITP
Appioved by order of the board of trustees on 16 May 2023 and signed on its behalf by:
Mr William Desmond Black - Trustee
Page 2

Independent Examiner's Report to the Trustees of
The Black Charitable Trust
I report on the accounts of the charity for the period 6 April 2022 to 31 March 2023, which are set out on
pages four to twelve.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act (Northern Ireland) 2008 ('the Act,).
I have examined your charity's accounts as required under Section 65 of the Charities Act. In canying out
my examination I have followed the Directions given by the Charity Commission for Northern Ireland under
section 65(9)(b) of the Charities Act. It is my responsibility to,
examine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under Section 65(9)(b) of the Charities Act
state whether particular matters have come to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination
was carried out in accordance with the general Directions given by the Charity Commission for Northern
Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting
records kept by the charity and a comparison of the accounts presented with those Tecords. It also included
consideration of any unusual items or disclosures in the accounts and seeking explanations from you as
charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of the Act
That there is further infornjation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters ( l) to (4) listed above and,
in connection with following the Directions of the Charity Commission for Northern Ireland, I hav¢ found no
matters that require drawing to your attention.
Mccleary, FCA
Chartered Accountants Ireland
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisburn
Co. Antrim
BT28 ITP
16 May 2023
Page 3

The B12ck Charitable Trust
Statement of Financial Activities
for the Period 6 April 2022 to 31 March 2023
Period
6.4.22
to
31.3.23
Unrestricted
Total
fund
Year Ended
5.4.22
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
52,565
69,204
Investment income
21,689
9,784
Total
74,254
78,988
EXPENDITURE ON
Raising funds
7,061
4,952
Charitable activities
Charitable activities
196,200
226,324
Other
53
47
Total
203,314
231,323
Net gains on investments
9,680
17,117
NET INCOMEI{EXPENDITURE)
(119,380) (135,218)
RECONCILIATION OF FUNDS
Total funds brought forward
1,981,557
2,116,775
TOTAL FUNDS CARIUED FORWARD
1,862,177
1,981,557
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes forni part of these financial statements
Page 4

The Black Charitable Trust
Balance Sheet
31 March 2023
31.3.23
Unrestricted
Total
fund
5.4.22
funds
Notes
FIXED ASSETS
Investment pioperty
75,750
75,750
CURRENT ASSETS
Debtors
Investments
Cash at bank
4,735
338,954
1,443,998
200
310,293
1,596,514
1,787,687
1,907,007
CREDITORS
Amounts falling due within one year
(1,260)
(1,200)
NET CURRENT ASSETS
1,786,427
1,905,807
TOTAL ASSETS LESS CURRENT
LIABILITIES
1.862,177
1,981,557
NET ASSETS
1,862.177
1,981.557
FUNDS
Unrestricted funds
10
1,862,177
1,981,557
TOTAL FUNDS
1,862,177
1,981,557
The financial statements were approved by the Board of Trustees and authorised for issue on 16 May 2023
and were signed on its behalf by..
Mr William Desmond Black - Trnstee
Mrs Laura Black - Trustee
Thc notes fonn part of these financial statements
Page 5

The Black Charitable Trust
Notes to the Financial Statements
for the Period 6 April 2022 to 31 March 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities Act (Northern Ireland) 2008. The
financial statements have been prepared under the historical cost convention.
Income
All income is Tecognised in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constrnctive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
ielated to the category. Where costs cannot be directly attributed to particular headings, they have
been allocated to activities on a basis consistent with the use of resources.
Charitable activities
Charitable expenditure comprises those costs InCu￿ed by the charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Grant Provisions
Provisions for grants are made when the intention to make a ￿allt has been communicated to the
recipient but there is unccrtainty about either the timing of the grant or the amount of grant payable.
Investment Properties
Investment properties held by the Charity are included in the financial statements at fair value, as per
the trustee's valuations. The fair value assertion is deemed not to be materially diffeient from open
market value.
Current Asset Investments
Current asset investments are included at the lower of cost and net realisable valuelmarket value.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount
can be reliably measured.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Page 6
continued...

The Black Charitable Trust
Notes to the Financial Statements - continued
for the Period 6 April 2022 to 31 March 2023
ACCOUNTING POLICIES- continued
Fund accounting
Restricted ￿ndS can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when ￿llds are raised for particular restricted
purposes.
Financial instruments
Financial assets and flnancial liabilities are recognised when the Charity becomes a paty to the
contractual provisions of the instriiment.
Financial liabilities and equity instruments are Classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in
the assets of the Charity after deducting all of its liabilities.
Recognition and measurement.
All financial assets and liabilities are initially measured at transaction price (including transaction
costs), except for those financial assets classified as at fair value through profit or loss, which are
initially measured at fair value (which is notmally the transaction price excluding transaction costs),
unless the a￿angernent constitutes a financing transaction. If an arrangement constitutes a fLnancing
transaction, the financial asset or financial liability is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of fInancial position when, and only
when there exists a legally enforceable right to set off the recognised amounts and the Ch￿lty intends
either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from
the financial asset expire or are settled. b) the Charity transfers to another party substantially all of the
risks and rewards of ownership of the financial asset, or c) the Charity, despite having retained some,
but not all, significant risks and rewards of ownership, has transfeTTed control of the ass¢t to another
party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged,
cancelled or expires.
INVESTMENT INCOME
Period
6.4.22
to
31.3.23
Year Ended
5.4.22
Rents received
Deposit account interest
7,020
14,669
7,605
2,179
21,689
9.784
Page 7
continued...

The Black Charitable Trust
Notes to the Financial Statements - continued
for the Period 6 April 2022 to 31 March 2023
RAISING FUNDS
Raising donations and legacies
Period
6.4.22
to
31.3.23
Year Ended
5.4.22
Support costs
1,380
1,628
Investment management costs
Period
6.4.22
to
31.3.23
Year Ended
5.4.22
Investment advice
Propety repairs
Insurance
2,660
2,714
420
190
617
3,277
3,324
Aggregate amounts
7,061
4,952
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the period ended 31 March 2023 nor for the
year ended 5 April 2022.
Trustees, expenses
There were no trustees, expenses paid for the period ended 31 March 2023 nor for the year ended
5 April 2022.
Page 8
continued...

The Black Charitable Trust
Notes to the Financial Statements - continued
for the Period 6 April 2022 to 31 March 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Untestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
69,204
Investment income
9,784
Total
78,988
EXPEINDITURE ON
Raising funds
4,952
Charitable activities
Charitable activities
226,324
Other
47
Total
231,323
Net gains on investments
17,117
NET INCOMEI(EXPENDITURE)
(135,218)
RECONCILIATION OF FUNDS
Total funds brought forward
2,116,775
TOTAL FUNDS CARRIED
FORWARD
1,981,557
Page 9
continued...

The Black Charitable Trust
Notes to the Financial Statements - continued
for the Period 6 April 2022 to 31 March 2023
INVESTMENT PROPERTY
FAIR VALUE
At 6 April 2022
and 31 March 2023
NET BOOK VALUE
At 31 March 2023
75,750
At 5 April 2022
75,750
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
5.4.22
Prepayments and accrued income
4,735
200
CURRENT ASSET INVESTMENTS
31.3.23
5.4.22
Unlisted investments
338.954
310,293
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
5.4.22
Other creditors
1,260
1,200
10. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.23
At 6.4.22
Unrestricted funds
General fund
1,981,557
(119,380)
1,862,177
TOTAL FUNDS
1,981,557
119,380)
1,862,177
Page 10
continued..

The Black Charitable Trust
Notes to the Financial Statements - continued
for the Period 6 April 2022 to 31 March 2023
10. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Gains and Movement
losses
in ￿nds.
Unrestricted funds
General fund
74,254
(203,314)
9,680
(119,380)
TOTAL FUNDS
74,254
203,314)
9,680
119,380)
Comparatives for movement in funds
Net
movement
in funds
At
5.4.22
At 6.4.21
Unrestricted funds
General fund
2,116,775
(135,218)
1,981,557
TOTAL FUNDS
2,116,775
135,218)
1,981,557
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Gains and Movement
losses
in funds
Unrestricted funds
General fvnd
78,988
{231,323)
17,117
(135,218)
TOTAL FUNDS
78,988
231,323)
17.117
135,218)
Page Il
continued...

The Black Charitable Trust
Notes to the Financial Statements - continued
for the Period 6 April 2022 to 31 March 2023
11. RELATED PARTY DISCLOSURES
During the year the trustee's made donations to the charity of £35,000. (2022: £35,000).
Page E2

The Black Charitable Trust
Detailed Statement of Financial Activities
for the Period 6 April 2022 to 31 March 2023
Period
6.4.22
to
Year Ended
5.4.22
31.3.23
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Dividends received
35,000
35,000
17,500
16,704
17,565
52,565
69,204
Investment income
Rents received
Deposit account interest
7,020
14,669
7,605
2,179
21,689
9,784
Total incoming resources
74,254
78,988
EXPENDITURE
Other trading activities
Loss on salc of investment property
2,404
Investment management costs
Investment advice
Property repairs
Insurance
2,660
2,714
420
190
617
3,277
3,324
Charitable activities
Charitable donations
196,200
226,324
Other
Bank interest
53
47
Support costs
Governance costs
Accountancy and legal fees
1,380
1,628
This page does not forn] part of the statutory financial statements
Page 13

The Black Charitable Trust
Detailed Statement of Financial Activities
for the Period 6 April 2022 to 31 March 2023
Period
6.4.22
to
Year Ended
5.4.22
31.3.23
Total resources expended
203,314
231,323
Net expenditure
129,060)
152,335)
This page does not forni part of the statutory financial statements
Page 14