Company Number: N1030661
Charity Number: NIC104597
Shankill Parish Caring Association
{A company limited by guarantee, not having a share capitall
Annual Report and Unaudited Financial Ststements
for the financial year ended 31 March 2023
-.J¢K¥F
<rt•". Ilniiit
Shankill
Parish
Caring
Association
J'¥tHRO
centre
Daly Park & Company Ltd
Chartered Accountants
4 Camegie Street
Lurgan
Co. Armagh
8T66 6AS
Northem Ireland

Shankill Parish Caring Association
IA company Ilmlted by guarantee, not having a share capital)
CONTENTS
Page
Trustees, and Other Information
Trustees, Annual Report
4-13
Statement of Trustees, Responsibilities
14
Independent Examinerfs Report
15
Statement of Financial Activities
16-17
Balance Sheet
18
Notes to the Financial Statements
19-25
Supplementary Inft)rmation relating to the Financial Statements
26-28

Shankill Parish Caring Association
IA company limlted by guaranteg. not havlng a share capital)
TRUSTEES. AND OTHER INFORMATION
Trustses
Vivien Hannah Abemethy
Rodney Beaumont
Brian Richard Craig
lan Gibson
DesmondJohn Gregg
Mark Harvey
Erin Kissick
Patricia Bassett
Celine Mccready
Sheelin McKeagney
Alan Denver
Kevin O'Hara
Avril Stevenson
Chris Stevenson
Daphne Jonés
Charity Number in Northern Ireland
NIC104597
Company Number
N1030661
Registered Office and Principal Address
The Jethro Centre
6 Flush Place
Lurgan
Craigavon
Co. Armagh
BT66 7DT
Northem Ireland
Independent Examiner
Daly Park & Company Lld
Chartered Accountants
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
Bankers
Danske Bank
39 Market St
Lurgan
Co. Armagh
BT66 6AB
Northern Ireland
Solicitors
Watson & Neill
23 High Street
Lurgan
Co. Armagh
BT668AH
Northern Ireland

Shankill Parish Caring Association
IA company limited by guarantee, not havlng a share capttall
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
The trustees present their Trustees, Annual Report, combining the Directors, Report and Trustees, Report, and the
unaudited financial statements for the financial year ended 31 March 2023.
The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees, Report contains the information required to be provided in the Trustees, Annual Report under the
Statement of Recommended Pradice (SORP) guidelines. The trustees of the company are also charity trustees for
the purpose of charity law and under the company's constitution are known as members of the board of trustees.
In this report the trustees of Shankill Parish Caring Association present a summary of its purpose, governance,
activities, achievements and finances for the financial year 31 March 2023.
The charity is a registered charity and hence the report and results are presented in a form which complies with the
requirements of the Companies Act 2006 and. although not obliged to comply with the Slalemenl of Recommended
Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its
recommendations where relevant in these financial statements.
Chairnian's Introduction
On behalf of the members and Trustees of Shankill Parish Cartng Associalion l am delighted to report on another
challenging. yet fruitful 12-month period. The restrictions felt during COVID and the afiermath have now been fully
lifted and operalions have returned to levels unseen since 2019. Centre footfall has been at an all-time high and new
funding has allowed us to expand support SeNi￿S to Ethnic Minority Communities and refresh our Cedar's project.
A personal highlight has been the ability to support the large number of Ukrainian refugees in the Lurgan area with
safe spaces to meet, signposting and arranging Community activities. These displaced families have suffered so
much due to the ongoing war in Ukraine, and it is a privilege to support them at this time.
The post COVID economy and the war in Ukraine however has also brought significant challenges to the sector and.
sadly. we have not been immune. With such a large building with high occupancy 7 days a week. Ihe surge in
energy costs placed immense pressures on finances. Funding cuts across the public sector also reduced income in
some key areas. As a result. the Trustee5 had no option but to raise rental fees for the first-time in several years.
As Chairperson. I would like to thank the members ofthe Board for their support and efforts during the calendar year.
We have a diverse and committed Board without whom the organization could not function to the levels we achieve. I
would also like to record my appreciation to the staff and volunteers for their contribution and dedication throughout
the year.
It is also important to thank a number of Organisations without whose support we could not operate. IncredABLE, NI
Community Relations Council. Shankill Partsh Church. Southern Health Trust. ABC Council. The Rank Foundation,
The Executive Office and the Depl of Foreign Affairs and Trade (ROI). Their support. both financial and operational,
has been essential to our success.
6N2 (SPCA Chair)
Review of Activities, Achievements and Perfomiance
COMMUNITY PROVISION
The 22123 year once again heralded changes as we welcomed new friends to the Cenlre and sadty said goodbye to
others. Long-standing friends such as Lurgan Probus Club. amongst others. ended their tenure at the Jelhro Cenlre.
This was due to a myriad of factors such as declining membership, funding cuts and room availability. We were
delighted to welcome back Lurgan Musical Society after several years and also new regular clients such as Little
Stars frjotball.
The year was buoyant for room hire overall with the Centre being a5 busy (during day-time hours) as staff Gould
remember in over 10 years. The Trustees note however that there is scope for improved occupancy during the
evenings. We continue to provide quality affordable accommodation to a range of local Charities, voluntary groups,
Church organisations and more. Footfall on average has been about 1,900 individuals per week across Ihe year.
We also have been privilege(J lo support our partners at Shankill Parish with facilities during repair works at their
premises. This has added extra life, and income, to the Centre overall.

Shankill Parish Caring Association
IA company limited by guarantee. not having a share capital)
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2023
-JLIl,
Members of the Paul King Art Club displaying their creations in the Jethro Centre foyer
A full range of Youth Organisations also mel in the building during the year (Scouts, Guides etc) but a loss of funding
in-year has meant there has been no meaningful financial contribution to their room use. This has had to be offset
by the Trustees to maintain this crucial seNice to young people and families.
Highlights in year included the retum of our Community Santa's Grotto. With so many local families experiencing
financial pressures. we sought to provide a highly interaclive and engaging Grotto experience to children for free.
Over 200 children received a story in our nativity stable before meeting Santa and getting a complimentary gift and
photo. We also provided a one-off special opening for Ukrainian Children with interpreter provided.
Other highlights included the launch and operation of our Living Room project in partnership with Shankill Parish
Church. Providing a wam and safe space through the winter months for vulnerable people, the Living Room often
had over 20 people in attendan￿ per week. Soup, roll and a warm cup of tea was provided and stafffvolunteers
from SPCA and Shankill Church facilitated conversation and craic. The project has since continued after the colder
winter months as participants enjoyed the sessions so much they wanted to keep meeting for social interaction and
friendship.
Staff, volunteers and participants at the Living Room enjoylng a talk on Tommy's sports car

Shankill Parish Caring Association
IA company limited by guarantso, not havlng a share capital)
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2023
Funding secured from the Rank Foundation Start Here Programme also enabled us to recruit a new Community
Development Assistant (Elaine Livingstone) for a 3-year period. This new addition to the staff team has breathed
new life and ideas into the day-to-day operation of the building. Elaine's role is to support all facels of SPCA aclivty
whilst developing her own career skills for a long-temi future in the sector.
OPERA TIONS & MAINTENANCE
We remain committed to regular maintenance and investmenl to the facility both proactive and reactive. A clean and
fit for purpose facility is crucial to engaging the Community around us and meeting their needs. In addition lo regular
maintenance, the Trustees are currently working to solve a drainage issue on-site caused by tree root damage. A
provision estimate for the works is circa £10,000 which may need to come from the organisalional reserve.
The surge in energy costs since the war in Ukraine has also resulted in energy bills which are unsustainable long
term. The Board are currently investigating a range of energy saving solutions. They have consulted with Action
Renewables to prepare an options appraisal. The Board are also seeking quotes for a full replacement of on-site
lighting to LED and funding opportunities to pay for same. There have also been increasing costs to maintaining our
mini-bus and the Board are aware that a replacement will likely be required in the nexi 12 months.
Just some ol the SPCA volunteer team at the Volunteer Celebration evening 2023
We also continue lo invest in our staff and volunteers with a range of mandatory and professional development
opportunilies. Staff have completed training in areas such as Firsl Aid, Fire Management. Social-media. PR and
much more.

Shankill Parish Caring Association
IA company limited by guarantee. not having a share capltsl)
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2023
Staff and Volunteers completing their fire management training 2023.
COMMUNITY RELA TIONS PROVISION
In the last twelve months our Community Relations Officer (Carole Kane), has continued to provide a range of
mentoring and support servi￿$ to PUL and CNR Community Leaders. This work included consullation events with
representatives from the Government of the Republic of Ireland and "Explainerf, events to challenge the confusing
narrative around the Brexit Protocol as examples.
This engagement work is vital to developing understanding between Communities, fostering peace and
reconciliation. and building a sustainable peace in Nl. Carole also fomied and operated a Lurgan Practitioners
Forum, meeling in the Jethro Centre monthly, to bring community sector workers in the area together lo share
information and explore mutual working opportunities.
Our Community Outreach Group also delivered approx. 8 events with talks and discussions on shared history, faith
and conflict (such as the impact of the Omagh Bomb) during the year. Bringing members together from Churches
across the Lurgan area this work is important to challenge the misconceptions that can often arise
ENGAGEMENT WITH ETHNIC MINORITIES
Our new Minority Ethnic Support Worker (Polina Malchevaj receivlng a
donation toward project costs fmm Lurgan Rotary Club

Shankill Parish Caring Association
{A company limited by guarantee. not having a share capltal)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 Marth 2023
With funding secured for a 3-year project from The Executive Office {Racial Equalily) we have been able lo continue
strategic engagement and support for Ethnic Communities in the local area. Unfortunately, delays in the letter of offer
resulted in a part-time worker (Polina Malcheva) not being appointed to April 2023, a full year into the funding offer.
However, thanks to a considerable number of volunteer hours from one of our Trustees we still made considerable in-
roads with the project in that waiting period. Highlights include..
Support sessions and meeting space to the Ukrainian refugee community
Arab Feast Celebration Event for members of the Syrian and Middle Eastern
Community.
Two community celebration events for the Bulgarian Community
Training sessions for Community Leaders in Corporate Governance, Funding et
Assisting Community Leaders with Audit and Accountancy advice
Hosting a visit from the Coventry Roma Group to share Iheir experience and ideas with local Roma
Community.
Tentative engagement activity with the East Timorese Community
Ukrainian Santa's Grotto Event
CEDARS PROJECT & SENIORS PROVISION
Our Seniors, Programme in 22123 has been delivered by our team of volunteer group leaders, Seniors, Project Worker
(Carmel McKennal and new Community Development Assistant (Elaine Livingstone). The projects aim to prevent
social isolation, combat health impairment and simply °get more out of life..
New logo for the Cedars project
The key points of our Seniors Provision are as follows:
A refresh and rebranding of our Cedars, Programme to bring more cohesion and equity across the various
Cedars groups. Cedars continued to provide a range of weekly activities to help those aged over 50 with
social, mentsl and physical slimulation. These activities aim to boosl self-confidence, preventing cognitive
decline, inspiring others. enabling recovery. promoting wellbeing and reducing stresslanxietylisolation.

Shankill Parish Caring Association
IA company limited by guarantee, not having a share capital)
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2023
Members of the Cedars Walking Group out on the hills of Northem Ireland
Over 350 individuals enrolled during the year and approx. 250 per week attended activities such as Walking,
Stretch & Relax. Badminton, Bridge, Bible Study, Pickleball and various other activitie5.
We ran our first Tea Dances since the COVID outbreak bring back local residents of care homes and
isolated people living al home. 25 attending this popular and sorely missed activity-
'!triir
Attendees at our first ' post-covid" Tea Dance for Care Home residents and local olderpeople

Shankill Parish Caring Association
IA company limit9d by guarantee, not having a share capital)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
PALMS DAY CENTRE
Delivered under our service level agreement with The Southern Health and Social Care Trust land supplemented
each year by our own fundraising efforts). PALMS have supported up to 14 clients per day each Wednesday,
Thursday and Friday for 48 weeks of the year. These clients are at high risk of social isolation as they have a range
of physical andlor mental impairments. Each day during the year clients were transported to the Centre and
welcomed by the stafflvolunteer team. Clients were engaged in conversation and a tailored plan of physicallmental
stimulation. They were also provided with moming tea and a nutritious healthy lunch.
Staff and Client at Palms Day Centro
Special events were also arranged for the clients during the year to add extra excitement and engagement. Examples
include Therapy Donkey Day, Coronation Celebrations, Valentines Celebrations. Sanlalchristmas Party, Easter party
with Easter Rabbits and much more. Clients from Palms also won prizes at the local Lurgan Show for their craft
activities.
KIDZ PATCH DAY CARE
Delivered in partnership with Kings Park Primary School, Kidz Patch is a core part of our services. delivering quality
care for an average of 28 children per day (202212023) after school. This has been a highly challenging year for Kidz
Patch with a significant financial loss. This has been due to the increase in working-from-home arrangements and the
overall cosl of childcare putting pressure on family budgets. This greatly reduced setvice demand in the early part of
22123 although some shoots of recovery were seen as the year ended. Pressures on expenditure also contributed to
the loss, especrally energy costs and the mandatory rise in the living wage. To stabilize the financial performance of
Kidz Patch, their sub-committee has taken the unprecedented step of raising fees by 10% and investing in an
additional vehicle to offer collections from other local primary schools.
10

Shankill Parish Caring Association
{A company limited by guarantee, not having a share capital)
TRUSTEES, ANNUAL REPORT
forthe financial year ended 31 March 2023
-¥1
IPOLICE v F
PSNI visit to Kidz Patch Playgroup
During the school year a successfijl Playgroup service was also delivered for an average of 24 children per day,
developing social skills and foundalional learning prior to entering the school system.
11

Shankill Parish Caring Association
IA company limited by guarantee. not having a share capital)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
Financial Results
At the end of the financial year the charity has assets of £1.874,298 (2022 £1,952,147) and liabilities of £40,232
(2022 - £64.642). The net assets of the charity have decreased by £(53,439).
Reserrfes Position and Policy
The reseNes position of the Charity at the end of the financial year is on note 12.2 to the arLounts.
Jèthro Reserves."
The trustees have confirmed £150,000 as the level of free reserves that the charity aims to have on an ongoing
basis. The Irustees believe this level of resetves is essential to cover running costs and redundancies should funding
ease. This reserve policy is an integral part of the charity's planning, budget and forecasts.
Kidz Patch ReseNes.'
The trustees have confirmed £85,000 as the level of free resetves that Kidz Patch need to have on an ongoing basis.
The trustees believe this level of reserves is essential to cover running costs and redundancies should trade fall. This
resetve policy is an integral part of the charity's planning, budgel and forecasts.
12

Shankill Parish Caring Association
IA company limlt6d by guarantee, not having a share capital)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
Trustees
The Iruslee5 who Served throughout the financlal year. except as noted. wer8 as follows..
Wwien Hannah Abemgthy
Rodney Beaumont
Brian Richard Craig
lan Gibson
Desmond John Gregg
Mark Harvey
Erin Kissick
Patricia Bassett
Celine Mccready
Sheelin McKeagney
Alan Denver
Kevin O'Hara
Avril Stevenson
Chris Stevenson
Daphne Jones
In accordance with the Conslilulion. the Iruslees retire by rolalion antl. being eligible. offer themselves for re-election.
Compliance with Sector-wide Legislation and Standards
The ¢harily engages proactively with legislation, standard5 and codes which ere developed for the seGlor. Shankill
Parish Caring Association subscribes t¢ and is compliant the lollowing-.
The Comp8nles Act 2006
The Charities SORP IFRS 1021
Approved by the Board of Trustees on 2nd October 2023 and slgned on Its behalf by-
Brran Ri¢har
Trustee
raig
Patricia Bassett
Trustee
13

Shankill Parlsh Caring Association
IA ¢OTnpany limited by guarantÈè, not17aving a share capltall
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the financial year ended 31 Mar¢h 2023
The Iruslees. who are also directors of Shankill Parish Caring Associalian for the purposes of company law, are
r8sponsible for preparing the financlal statements in accordance with appli¢8blè law and regulations.
Company law rÈquirgs the trustees as the directors lo prepare financial statements for each financial year. Under
th81 law the truslèos have elected lo prepare the financial slalemenls in accordance with United Kingdom Generally
Accepted Accounting Pra¢li¢e (United Kingdom Accounting Standards and applicable lawl including FRS 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland. Section 1A (Small Enliliesl- Under
company law th8 Injslees musl not approve the finan¢ial slalements unless they are satisfied that thèy give a true
and fair view of the slate of affairs of the company and of the surplus or deficit of the company for that period.
In PTeparing these financial stslements, thè trustèes ara required to..
Select suilabla a¢¢ovnling policies and apply them consisiently..
make judgements and eslimales that are rèasonable and prudent-
slate whethèr the financial stalemenls have beèn p￿pared in accordance with the relevant financial reporting
framework, identify those standards. and note the effect and the reasons for any material departure from those
stsndards- and
prepare the financial statements vn the going concern basis unless il is inappropriate lo presume that the charity
will Gonlinue in operation.
The trustees confirni ihat they have complied wilh the above requirements in pr8paring the financial statements.
The trustees are responsible for keeping adequate accounling records that are sufficient to show and èxplain the
charitys transactions and dis¢lose with reasonable accuracy at any time the financial posltion of thè charity and
¢nable them to ensure that the fin8n¢ial slalemenls comply with. They are also responsible for safeguarding Ihe
assets of the charity and hence for taking fèasonable steps for the prevention and detection of fraud and other
ir￿g￿larity.e$.
Approved by thè Board of Trustees on 2nd of October and slgned on Its bèhalf by..
Briarfkichard cAig
Trustee
Patricia Bassett
Trustee
14

Shankill Parish Caring Association
IA company limited by guarantee, not having a share capltall
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
TRUSTEES OF SHANKILL PARISH CARING ASSOCIATION
We have examined the financial statements of the charity for the financial year ended 31 March 2023, which
comprise the Ststement of Financial Activities (incorporating an Incomè and Expenditure Account), the Balan
Sheet and the related notes.
Respective responsibilities of trustees and examiner
The charity's Irustees (who are also the directors of the company for the purposes of company law) are responsible
for the preparation of the financial slatements in accordance with the requirements of the Companies Act 2006. The
charity's truslees consider that an audit is not required for Ihis financial year under Chapter 3 of Part 16 of the
Companies Act 2006 and that an independent examination is required.
It is our responsibility lo:
examine the financial statements under section 65 of the Charities Ad:
follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 65{9){b) of the Charities Act., and
state whelher particular matters have come to our attention.
Basis of independent examinerfs report
We have examined your charity financial statements as required under section 65 of the Charities Act and our
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. An examination includes a review of the accountin9
records kept by the charity and a comparison of the financial statements presented with those records. 11 also
includes consideration of any unusual items or disclosures in the financial statements and seeking explanations
from the Irustees conceming any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and
fairf view and the report is limited to those matters set out in the statement below.
In connection wilh our examination, no matter has come to our attention which gives us cause to believe that in, any
material respect:
accounting records were not kept in accordan￿ with section 386 of the Companies Act 20[
the financial statements do not accord with those accounting records
the financial statements have not been prepared in accordance with the accounting requirements of section 396
of the Companies Act 2006 and with the methods and principles of the Stalement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS102)
there is further infomiation needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
We have no COn￿rnS and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Clara
ooney
For and on behalf of
DALY PARK & COMPANY LTD
Chartered Accountsnts
4 Camegie Street
Lurgan
Co. Armagh
BT66 6AS
Northem Ireland
Date: 2 October 2023
15

Lf) ffj
ryr**

Shankill Parish Caring Association
IA company Ilmlted by guarantee, nat bavlng a share capital)
Company Number.. N1030661
BALANCE SHEET
as al 31 March 2023
2023
2022
Notes
Fixed Assèts
Tangible a$5ets
1,613.751
1,663,987
Currènt Assets
Debtors
C8sh al bank and in hand
10
49,584
210.963
29,216
258.944
260.547
288,160
Creditors: Amounts falllng due wlthin one year
11
140,2321
164,6421
Net Current Assets
220,315
223,518
Total Assets less Current Liabilltles
1,834.066
1,887,505
Funds
Endowment funds
Incomè funds:
Restricted funds
Unreslricled dèsignated fund5
General fund lunrestricledl
1,554,219
1.602,320
1.165
67.128
211,554
2,605
65.199
217.381
Total fvnds
12
1.834.066
1,887,505
These financial slatement5 have been prepared in accordance with the spe¢lal provisions relating to small
companl8s within Part 15 of the Companies Act 2006.
For the financial year Énded 31 March 2023 the charity was enlilled lo èxèmption from audit under section 477 01 the
Companies Act 2006., and no notice has been deposited undèr section 476.
The Irustees confirm that Ihe members have nol required th¥ company lo obtain an audlt of ils financial statements
for the financial year in question in accordance wilh section 476 of the Companies Act 2006.
Thg trustees acknowledge their respon5ibllities for ensurfng that the charity keep5 a¢¢ounting records which comply
wlth section 386 and fur preparing financial statements which give a true and fair view of the state of affairs ol the
charity as at Ihe end of the financial year and ol 115 profil and loss for the financial year in accordance with thè
requirernenls of sections 394 and 395 and which otherwise comply with the roquiremenls of IhB Companie5 Act 2006
relating lo financial statements. so far as applicable to the charily.
The financial statements have been preparod in accord8n¢e with the provisions applicable to companies subject lo
Ihe small companies, regime and in accordancg Wth FRS 102 "The Financial Reporting Standard applicable in the
UK and Republic of Ireland" #pplying SectTon 1A orthal Standard.
of Trustees and authori5ed for issue on 2nd October and slgned on its behalf by
Approved by the Boar.
Brian RiGhartsralg
Trustee
Patrlcia Ba$sott
Trustee
The notes on pages 19 t¢ 25 forn part of Ihe financial slat8m8nts
18

Shankill Parish Caring Association
{A company limited by guarantee. not having a sharg Capitsll
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2023
GENERAL INFORMATION
Shankill Parish Caring Association 15 a company limited by guarantee incorporated in Northern Ireland. The
registered office of the charity is The Jethro Centre, 6 Flush Place. Lurgan. Craigavon, Co. Armagh. BT66
7DT, Northern Ireland which is also the principal place of business of the charity. The financial slatements
have been presented in Pound Sterling (£) which is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied Consistently in dealing with items which are considered
matertal in rèlation to the charity's financial statements.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historical cost
onvention, modified to include ￿rtain items at fair value. The financial statements have been prepared in
accordance with the Slalement of Recommended Practice (SORPI ' Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and
Republic of Ireland FRS 102" applying Section 1 A of that Standard.
As permitted by the Companies Act 2006. the charity has varied the slandard formats in that act for the
Statement of Financial Activities and Ihe Balance Sheet. Departures from the standard formats are to comply
with the requirements of Ihe Charities SORP and are in Complian￿ with section 4.7, 10.6 and 15.2 of that
SORP.
Staternent of compliance
The financial statements of the charity for the financial year ended 31 December 2017 have been prepared
on Ihe going concem basis and in accordance with the Slalemenl of Recommended Practice {SORPI
"Accounling and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained=
Restricted funds
Restricted funds represent the monies held by the charity that must be spent on specified expenses.
Unrestrlcted funds
Unrestricted funds consist of General and Designated funds.
General funds represent amounts which are expendable at the discretion of the board, in furtheran￿ of the
objectives of the charily.
Designated funds comprise unrestricted funds that the board has. at ils discretion. set aside for particular
purposes. These designations have an administrative purpose only, and do not legally restrict the board's
discretion to apply the fund.
Endowmentfunds
The Building Fund represents the release of the restricted grants to the unrestricted reserves of the chartty.
This is due to their potenlial claw back reducing eac h yéar in line with the grant's original letters of offer.
Income
Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally
entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty
of its ultimate receipt. Entitlement to legacies is considered established when the charity has been notified of
a distribution to be made by the executors. Income received in advance of due performance under a contract
is accounted for as deferred income until earned. Grants for activities are recognised as income when the
related conditions for legal entitlement have been met. All other income is accounted for on an accruals
basis.
19

Shankill Parish Caring Association
IA Company limitsd by guarantee. not havlng a share capltsll
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
Expenditure
All reSoUr￿S expended are accounted for on an accruals basis. Charitable activities include costs of services
and grants, support costs and depreciation on related assets. Costs of generating funds similarly include
fundraising adivities. Non-slaff costs not attribuled to one category of activity are allocated or apportioned
pro-rala to the staffing of the relevant seNice. Finance, HR, IT and administrative staff costs are directly
attributable to individual activities by objective. Governance costs are those associated with constitutional
and statutory requirements.
Tangible fixed assets and depreciation
Tangible fixed assets are slated al cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated to write off the original cost or valuation of tangible fixed assels, less their
estimated residual value, over their expected useful lives as follows..
Land and buildings freehold
Plant and machinery
Fixtures. fittings and equipment
Motor vehicles
2 % Straight line
15% Reducing Balance
20 % Reducing Balan￿ and 33.30/0 Straight line
25 % Straight line
Debtors
Debtors are recognised at the settlement amounl due after any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the charity from government
agencies and other Go-fvnders, but not yet received at financial year end, is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than Ihree months notice of
withdrawal.
Taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
Any surpluses made by the charity in the financial year are used for charitable purposes which are exempt
from taxation by HM Revenue & Customs.
3 INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2023
2022
SH&SCT
ABC Council
Covid Support Grants
Community Relations Council
Other Grants & Donations
68.224
68.224
9,200
65.638
9,331
49,834
34,248
18,714
9,200
34,363
20,126
34,363
25.174
5,048
63,689
73,272
136,961
177.765
CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
2023
2022
Contributions to running ¢))sts
Enrolments
Parents Contributions
Walkers Holiday Monies
Cedars Subscriptions
Palms Contributions
20,054
3.886
162,531
20,054
3,886
162,531
21,045
10,502
3,429
14,686
4,026
134,339
15,056
8,887
3.520
21,045
10.502
3,429
186,471
34,976
221,447
180,514
20

Shankill Parish Caring Association
IA company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
forthe financial year ended 31 March 2023
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
2023
2022
Room Hire
Equipment & Bus Hire
Calering Income
100,700
100,700
75.382
78
2,299
8,298
8.298
109,841
109.841
77,759
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2023
2022
Investrnents
640
191
OTHER INCOME
Unrestricted Restricted
Funds
Funds
2023
2022
Biomasslsolar Income
2,333
2.333
2,395
EXPENDITURE
RAISING FUNDS
Direct
Costs
Other
Costs
Support
Costs
2023
2022
Catering Charges
Building Running costs
Bus Costs
8.470
106,156
3,135
8.470
106,156
3,135
4,466
81.330
3.457
117,761
117,761
89.253
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2023
2022
Costs of Charitable Activities
{1501
53,234
353,816
406,900
402,096
21

Shankill Parish Caring Association
{A company Ilmlted by guarantee, not havlng a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
ANALYSIS OF SUPPORT COSTS
2023
2022
Depreciation
Salaries, wages and related wsts
General office costs
Accountancylconsultancy fees
50,236
291,597
7,046
4,937
51,178
282,441
11,897
4,988
353,816
350,504
NET INCOME
2023
2022
Net Income is stated after chargingl(crediting):
Depreciation of tangible assets
Grants receivable received
50.236
51.178
(15,821)
INVESTMENT AND OTHER INCOME
2023
2022
CJRS Grants received
RHIIROCS Income
Bank interest
15,821
2.395
191
2,333
2,973
18,407
EMPLOYEES AND REMUNERATION
Number of employee5
The average number of persons employed (including executive trustees) during the financial year was as
follows..
2023
Number
2022
Number
Employees
20
20
The staff costs cx)mprise:
2023
2022
Wages and salaries
Pension costs
286,356
4,178
276.389
4,229
290,534
280,618
22

Shankill Parish Caring Association
IA company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
TANGIBLE FIXED ASSETS
Land and
buildings
freehold
Plant and
Fixtures,
machinery fittings and
equipment
Motor
vehicles
Total
Cost
At 31 March 2023
2,405,027
15,766
140.967
28,000
2,589,760
Depreciation
At 1 April 2022
Charge for the financial year
753,828
48,101
7,330
1,265
136,615
870
28,000
925,773
50,238
At 31 March 2023
801,929
8.595
137,485
28.000
976.009
Net book value
At 31 March 2023
1,603,098
7,171
3.482
1.613.751
At 31 March 2022
1,651,199
8,436
4,352
1,663,987
10.
DEBTORS
2023
2022
Trade debtors
Prepayments and accrued income
31,337
18,247
14,960
14,256
49,584
29,216
11.
CREDITORS
Amounts falling due within one year
2023
2022
Bank overdrafts
Trade creditors
Taxation and social security costs
Accruals and deferred income
5.585
8,048
7,689
18,910
15.814
7,654
21.461
19.713
40,232
64,642
12.
FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted
Funds
Restrictsd Endowment
Funds
Funds
Total
Funds
At 1 April 2021
Movement during the financial year
283,422
(842)
6,387
(3.782)
1,650,421
(48,101)
1.940.230
(52,725)
At 31 March 2022
Movement during the financial year
282,580
(3,898)
2.605
(1,440)
1,602,320
(48,101)
1,887,505
(53,439)
Al 31 March 2023
278,682
1,165
1,554,219
1,834.066
23

Shankill Parish Caring Association
IA company Ilmlted by guarantee. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 April
2022
Income Expenditure
Transfers
between
funds
Balance
31 March
2023
Endowment funds
Building Fund
1,602.320
48.101
1,554,219
Restricted funds
Executive Office
Cedarswalkers
Palms
Friendship
Funded Projects
4,608
31,647
71,993
4,609
28,959
82.513
(2,688)
10,520
1,165
1,440
1,165
4,289
2,849
2,605
108,248
120,370
10,682
1,165
Unrestrictsd funds
Kidz Patch
Unrestricted General
62,544
220,036
162.531
200,443
159.284
196,906
1,337
(12,019)
67,128
211,554
282,580
362,974
(356,190)
{10,682)
278.682
Total funds
1,887,505
471,222
524,661
1,834,066
Jethro Reserves
The trustees have confirmed £150.000 as the level of free reserves that the charity aims to have on an
ongoing basis. The trustees believe this level of reseNes is essential to cover njnning costs and
redundancies should funding cease. This reserve policy is an integral part of the charity's planning. budget
and forecasts. As shown above the Jethro reserves are £211,554. This is made up as follows=
Cash at bank.. £145,566
Assets: £50.722
Debtors: £46.951
Creditors.. £ {31,685)
Kidz Patch Reserves
The Ifustees have confimed £85.000 as the level of free reserves that Kidz Patch need to have on an
ongoing basis. The trustees believe Ihis level of reserves is essential lo cover running costs and
redundancies should trade fall. This resetve policy is an integral part of the charity's planning, budget and
forecasts. As shown above the Kidz Patch rese￿eS are £67.128. This is made up as follows..
Cash at bank: £59.813
Assets.. £7,652
Debtors.. £7,875
Creditors.. £ (8,212)
13.
STATUS
The charity is limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the company undertakes to contribute to the assels of the company in the event of its being
wound up while they are members, or within one financial year thereafter. for the payment of the debts and
liabilities of the company contracted before they ceased to be members. and the costs. charges and
expenses of winding up. and for the adjustrnent of the rights of the contributors among themselves. such
amount as may be required. not exceeding £1.
24

Shankill Parish Caring Association
IA company limited by guarantee, not having a Sharg capitsl)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
14.
CONTINGENT LIABILITIES
During the construction of the charity's premises. large amounts were raised from various Govemment
Bodies and other funders. These granls included clauses where the grants could become repayable within
10 10 25 years of the completion of the building work in the evenl that the building is sold, or the charily is
wound up.
15.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
25