Company Registration No. Nt603331
Charity Registration No. NIC104596
The Van Morrison Official Be]fast
Rhythm and Blues Foundation
(A eompany limited by guarantee)
Directors, Report and
Financial Statements
Year Ended 30 June 2023

The Van Morrison Official Belfast
Rhythm and Blues Foundation
Contents
Page
Company inforniation
Director's report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
10-13

The Van Morrison Official Belfast
Rhythm and Blues Foundation
Company inforniation
Directors
Richard Waring
Shauna Morrison
Company number
N1603331
Charity number
NIC104596
Registered olTice
33B Massey Avenue
Belfast
Northern Ireland
BT4 2JT
Independent accountants
Jones Peters
Chartered Accountants
Hughes House
6 Church Street
Banbridge
BT32 4AA
Bankers
Danske Bank
Donegall Square West
Belfast
BTI 6JS
Page I

The Van Morrlson Official Belfast
Rhythm and Blues Foundation
Direetors, report
for the year ended 30 June 2023
The Directors present their report together with the unaudited financial statements for the year ended
30 June 2023. When preparing their accounts the Directors have adopted the provisions of the Statement
of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in accordance with
the Financial Reporting Standard applicable in the UK and Ireland in preparing the annual report and
financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in the notes
to the accounts and comply with the charities governing document, the Charities Act (NI) 2022, the Charities
Act 2008 (substitution of sums) Order (ND 2015 and the Charities (accounts and report) Regulations (NI)
2015.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Van Morrison Official Belfast Rhythm and Blues Foundation, is a company limited by guarantee
governed by its Memorandum and Articles of Association. It has been granted charitable status by HM
Revenue & Customs, under reference XTI 77.
The Van Morrison Official Belfast Rhythm and Blues Foundation, was officially registered with the
Nortbern Ireland Charity Commission on 8 March 2016 under Cl]arity Number NIC 104596.
Board of Directors
The Board of Directors administer the company. The board oversee the running of the charity.
Prineipal activity
The Van Morrison Official Belfast Rhythm and Blues Foundation organises and promotes selected
perforniances and festivals from which Van Morrison has detern]ined that proceeds/surpluses will be
contributed to the Trust.
The objective of the company is:
Primarily to support musicians in the UK and Ireland who are suffering fu￿1ClaI hardship.
In additio￿ the company aims to encourage the advancement, appreciation, promotion and
presentation of music and related heritage in the UK and Ireland.
The Directors have considered the Charity Commission's guidance on public benefit, including the guidance
'public benefit, running a charity (PB2). The company relies on Van MO￿lson'S participation to raise funds
through concerts to cover its operating costs.
Trnstees of the charity
The Directors of the charitable company are its trustees for purposes of charity law and will be referred to
as Directors throughout these f￿￿ncIal statements. The Directors who have served during the year and since
the year end were as follows:_
Richard Waring
Shauna Morrison
Page 2

'I'he Van Mornson UtTicial Bellast
Rhythm and Blues Foundation
Directors, report
for the year ended 30 June 2023
A Director may not act as a Director unless he/she:
l) is a Member. and
2) has signed a written declaration of willingness to act as a charity Director of the Charity.
A Director's terni of office as such automatically terniinates if he/she:
l) is disqualified under the Charities Act from acting as a Charity Director.
2) is incapable, whether mentally or physically, of managing his/her own affairs.
3) a bankruptcy order is made against that person.
4) a composition is made with that person's creditors generally in satisfaction of that person's debts. and
5) resigns by written notice to the Directors (but only if at least Iwo Directors will remain in office).
Directors, proceedings
A quorurn at a meeting of the Directors is two Directors.
A meeting of the Directors may be held either in person or by suitable electronic means agreed by the
Directors in which all participants may communicate with all the other participants but at least one meeting
in each year must be held in person.
The Chairperson or (if the Chairperson is unable or unwilling to do so) some other Director chosen by the
Directors present presides at each meeting.
Any issue may be deterniined by a simple majority of the votes cast at a meeting, but a resolution in writing
agreed by all the Directors (other than any Confiicted Director who has not been authorised to vote) is as
valid as a resolution passed at a meeting. For this purpose the resolution may be contained in more than
one document.
Every Director has one vote on each issue.
A procedural defect of which the Directors are unaware at the time does not invalidate decisions taken at a
meeting.
PUBLIC BENEFIT STATEMENT
The direct benefits which flow from the company's purpose are as follows:
The bonding of people together through the integration of people and culture through art and music
for the benefit of the general public in Northern Ireland.
The creation of opportunities to the general public in Northern Ireland to be further educated in the
Northern Irish culture as the song lyric content of many of Van Morrison's songs deal directly with
the backstreets of Belfast and the working class world.
Educating the general public in Northern Ireland in the Celtic music tradition.
The assistance to local Northern Irish M￿1ClanS who are in financial difficulty.
The benefits identified are demonstrated by:
Ticket sales for festivals and concerts.
Feedback from musicians who benefited from the delivery of this financial assistance.
PLANS FOR THE FUTURE
The organisation will continue to meet its objectives by raising future funds through further perfomiances
being made by Van Morrison.
Page 3

The Van Morrison Official Belfast
Rhythm and Blues Foundation
Dmrectors, report
for the year ended 30 June 2023
FINANCIAL REVIEW
We aim to present a balanced and comprehensive review of the development and perfornmnce of our charity
during the year and its position at the year end. Our review is consistent with the size and non-complex
nature of our charity and is written in the context of the risks and uncertainties we face.
The results for the year are set out in the Statement of Financial Activities on page 7 and in the related notes.
Overall, the company had a net deficit in unrestricted fijnds of £(1,3 80).
RESERVES POLICY
The unrestricted reserves of the company at 30 June 2023 amounted to £40,842, there are no restricted
funds. The board are satisfied that this level of reserves is sufficient for its immediate needs and it would
be our long terni plan to build reserves to a level sufficient to meet the organisation, s objectives and cover
overheads for a 12 month period.
STATEMENT OF DIRECTORS, RESPONSIBILITIES
The Directors are responsible for preparing the Directors, Report and the financial statements in accordance
with applicable law and regulations.
Company law requires the Directors to prepare financial statements for each financial year. Under the law
the Directors have elected to prepare the financial statements in accordance with United Kingdom Generally
Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under
company law the Directors must not approve the financial statements unless they are satisfied that they give
a true and fair view of the state of affairs of the company and of the profit or loss of the company for that
period.
In preparing these financial statements, the Directors are required to:
Select suitable accounting policies and then apply them consistently.
Observe the methods and principals in the Charities SORP 2019 (FRS 102).
Make judgements and accounting estin￿teS that are re&sonable and prudent.
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the company will continue in business"
State whether applicable UK Accounting Standards have been followed subject to any material
departures disclosed and explained in the financial statements.
The Directors are responsible for keeping adequate accounting records that are sufficient to show and
explain the cornpany's transactions and disclose with reasonable accuracy at any time the fmancial position
of the charitable company and enable them to ensure that the fmancial statements comply with th¢
Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Directors are aware:
There is no relevant inforniation of which the charitable company's accountant is unawar¢" and
The Directors have taken all steps that they ought to have taken to make themselves aware of any
relevant infornmtion and to establish that the accountant is aware of that inforn]ation.
Page 4

The Van Morrison Official Be]fart
Rhythm thd Blues Foumdation
Direetors, report
for the year endqd 30 June 2023
SPKCIAL PROVISIONS RELATING TO SMALL COMPAMES
This rGEx)rt has be¢n prepared taking advantsgc of the small companies exemption of Section 415A of the
Cfjmpanies Art 2006,
On behalf of the board
Richa
Company Director
Date:_ 19 April 21124
Page 5

The Van Morrison Official Belfast Rhythm and Blues Foundation
Independent examijjer's report to the Directors of The Van Morrison Official Belfast
Rhythm and Blues Foundation
I report on the accounts of the company for the year ended 30 June 2023 which are set out on pages 7 to 13.
Respective responsibilities of Directors and examiner
As the clwity Directors (and also the Directors of the company for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for
independent exarninat1o￿ it is my responsibility to:
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2022.
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. and
state whether particular matters have come to my attentio
Basis of 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 Ch￿itIeS Act. The examination included a review of the accounting
records kept by the charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as
charity Directors concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
l. That accounting records were not kept in accordance with section 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act
2006 and with the methods and principles of the Charities Ststement of Recommended Practice applicable
to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland
4. That there is further inforniation 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 Con]rnission for Northem IreIand, I have found
no matters that require drawing to your attention.
Jones Peters
Chartered Aecountants
Hughes House
Banbridge
BT32 4AA
19 April 2024
Page 6

The Van Morrison Official Belfast
Rhythm and Blues Foundation
Statement of financial activities
(Incorporating Aneome and expenditure account)
for the period ended 30 June 2023
2023
2023
Note Restricted Unrestricted
Fund
Funds
2023
Total
Funds
2022
Total
Funds
Incoming resources
Charitable activities
Event income
Donations
Perforniance royalty
Other income
Donation
2,859
Interest received
194
194
Total incoming resources
194
194
2,867
Resources expended
Charitable activities
Administrative costs
Total resources expended
Net illeomingl(outgoing) resourees
Total funds brought forward
40
Total funds carried forward
40
Page 7

The Van Morrison OITicial Belfast
Rhythm and Blues Foundation
Statement of financial activities (continued)
(Incorporating income and expenditure account)
for the period ended 30 June 2023
Ineoming resources and resources expended
All incoming resources and resources expended disclosed as unrestiicted have not been designated for any
specific purpose.
Continuing operations
The Statement of Financial Activities has been prepared on the basis that all operations are continuing
operations.
Total recognised gains and losses
There are no recognised gains and losses other than those passing through the Statement of Financial
Activities.
Historical cost
The results as disclosed in the statement of financial activities and the deficit for the year have been presented
on an historical cost b&sis.
Companies Act 2006
In accordance with the requirements of the Companies Act 2006 the above Statement of Financial Activity
inCo￿OrateS an Income and Expenditure Account.
The notes on pages 10 to 13 forni part of these fmancial ststements.
Page 8

The Van Morrison Offi¢iAI Belfast
Rhythm and Blues Foulldatioll
Balallee sheet as at 30 June 2023
Not¢
2023
2022
Current assets
Debtors
Cash at bank and in hand
43.712
44982
CredAtDrs: Amounts falling du¢
within one year
Total ass¢ts less eurrent liabilitles
Reserves
(leneral reserves
10
40
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of
the ComFdDies Act 2006 relating to Small coxnpanie8.
Directors, resporJsibi]ities:
The members Iwve not required the company to obtain an audit of its a(KOmts for the ytrar ill question
in accord￿ with section 476.
The DirectoTr acknowledge their Trsponsibilitses for complying with the r¢qViTr￿ntS of the Act with
respe£t to accounting ￿ordS and the preparation of accounts.
These accounts have been prepared in aecothnce with the provisions applicable to conwames, subject to
The financial statements were approved by the Board on 19 April 2024 and S￿led on its behalf by:.
Richard Waring
Director
Company Rwstratioll No. Tr41603331
Thc notes on pages 10 to 13 fomi part of thesc financial statements,
Page 9

The Van Morrison Officlal Belfast
Rhythm and Blues Foundation
Notes to the fmancial statements
for the year ended 30 June 2023
Nature of the Company
The Van Morrison Official Belfast Rhirtbm and Blues Foundation is a Limited by Guarantee Company
in Northern Ireland. In the event of the charity being wound up, the liability in respect of the guarantee
is limited to £1 per member of the charity. The address of the registered office is given in the charity
infornmtion on page l of these financial staternents. The nature of the charity's operations and
principal activities is the advancement, appreciates, promotion, encouragement and preservation of
rhythm and blues music and heritage in Northern Ireland.
Basis of Preparation
The charity constitutes a public benefit entity as defmed by FRS 102. The financial statements have
been prepared in accordance with 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) issued on October 2019 (as updated
through several Update Bulletins), the NI Charities Act 2022, The Companies Act 2006 and UK
Generally Accepted Practice as it applies from l January 2015.
The charity does not include a cash flow statement on the grounds that it is applying FRS 102 Section
IA.
The fu￿1ClaI statements are prepared on a going concern basis under the historical cost convention,
modified to include certain items at fair value. The financial statements are presented in sterling which
is the functional currency of the charity and rounded to the nearest £000.
The significant accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless otherwise stated.
The charity adopted SORP (FRS 102) in the current year and there are no conversion or transition
issues in their preparation.
2.1 Judgements and key sources of uncertainty
No significant judgements have had to be made by management in preparing these fmancial statements.
2.2 Fund Accounting
The general reserves of the company are made up of restricted and unrestricted reserves, which the
company may use for its purpose at its discretion in furtherance of the general objectives of the charity.
Restricted and designated funds of the company are those on the use of which the donor has imposed
restrictions or the Board has applied for a particular purpose. The aims and uses of such funds are set
out in the notes to the financial statements.
2.3 Ineoming Resources
Charitable trading activities
Income from specific activities is included in the financial statements in the period in which the activity
took place.
Page 10

The Van Morrison Offieial Belfast
Rhythm and Blues Foundation
Notes to the fmancial statements
for the year ended 30 June 2023
2.4 Resources Expended
All expenditure is accounted for on an accruals basis, inclusive of VAT which cannot be recovered,
and has been classified under headings that aggregate all the costs relating to that category.
Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its
activities and services to beneficiaries. Support costs have not been attributed to specific charitable
activities as it is not considered meaningfill to allocate the support costs across each activity.
Irrecoverable VAT is charged to the Statement of Financial Activities. or capitalised as part of the cost
of the related asseL where appropriate.
2.5 Taxation
The company is a registered charity and is not liable to tsx on suryluses generated or investsnent
income derived from activities within the scope of the charitable exemptions.
2.6 Financkal Instruments
A fu￿1claI asset or a financial liability is recognised only when the company becomes a party to the
contractual provisions of the instrument.
Basic financial instnllnents are initially recognised at the transaction price, unless the arrangement
constitutes a financing transaction, where it is recognised at the present value of the future payments
discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impainnent at the end of each reporting date. If there is objective evidence of impairnienL an
impainnent loss is recognised in profit or loss immediately.
For all equity instnllnents regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impaimient. Other fmancial &ssets or either assessed
individually or grouped on the basis of similar credit risk chardcteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal
does not result in a carrying amount of the financial asset that exceeds what the canying amount would
have been had the impairnient not previously been recognised.
Employees
The average number of persons employed by the company during the year, amounted to:
2023
2022
Page 11

The Van Morrison Offielal Belfast
Rhythm and Blues Foundation
Notes to the financial statements
for the year ended 30 June 2023
Incoming Resources
Restricted Unrestricted 2023 Total 2022 Total
funds
funds
funds
funds
(a) Donations:
Sundry Donations
(b) Activities to further the Charity's objeetives
Event Income
(c) Other incoming resources
Bank interest received
194
194
Charitable activities - Expenses
2023
2022
Donations
Other costs
Debtors
2023
2022
Prepayments
VAT receivable
Creditors: amounts falling due within one year
2023
2022
Trade creditors
ACc￿￿lS
Page 12

The Van Morrison Official Belfast
Rhythm and Blues Foundation
Notes to the financial statemellts
for the year ended 30 June 2023
Taxation
The charity is exempt from tax on income and gains fully within section 505 of the Taxes Act 1988 or
Section 252 of the T￿atIOn of Charitable Gains Act 1992 to the extent that these are applied to its
charitable objectives.
Related Party Transactions
No related paty transactions were carried out during the year.
10. Statement of movements on reserves
Restricted Unrestrieted
reserve
reserve
Total
reserves
Balance at l July 2022
Net incoming/(outgoing) resources for the year
Balance at 30 June 2023
42,222
42,222
The unrestricted reserve represents the free funds of the charity which are not designated for particular
purposes.
I l. Company Limited by Guarantee
The Van Morrison Official Belfast Rhythm and Blues Foundation is a company limited by guarantee
and accordingly does not have a share capital.
12.
Contingent liabilities
There are no contingent liabilities at the Balance Sheet date.
13. Financial commitments
The company had no financial committnents as at 30 June 2023.
14. Capital commitments
The company had no capital con]mitments as at 30 June 2023.
15. Control
The directors control the company.
Page 13