L'ARCHE BELFAST REPORT OF THE DIRECTORS AND FINANCIAL STATELVIENTS FOR THE YEAR ENDED 31 MARCH 2023 Registered Number: N1040702 Cbirity Number NICIO5755 L'ARCHE BELFAST CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 TrIARCH 2023 Pgge Legal And Administrative Infomation Report of the Directors Independent Auditors, Report StAtement of Financial A¢tivitie$ Balance Sheet io Statement of CAshflowJ li Notes to the Flnanelal Statements 12 to 24 L'ARCHE BELFAST LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2023 SKCRITARY Ms M Carnpbell DIRECTORS Mr M F Sh¢il (Chainnan) Ms M c￿￿pbell Ms M Devlin Ms K MGMahon Mr M McDowell Ms J Buchanan MT C Daly Mr P Tynan M5 A MGCafftey MrMLee REGISTERID OFFICE 54 Knockbrcda Road Belfast BT6 OJB REGISTERED NUMBER N104Q702 CHARITY NUMBER 105755 Charity Commission NI XR 51980 HNIRC AUDITORS Baker Tilly Mooney Moorc Statutory Auditors 17 Clarendon Road Clarendon Dock Belfast Co. Antrim BTI 3BG SOLICITORS Tughans MarlboTough House 30 Victoria Street Belfast BTI 3GG BANKERS Ulster Bank Limited 10-20 Lombard Street Belfast BTI IBH DIRECTOR OF SERVICES Mr Scott Shively Page I L'ARCHE BELFAST REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2023 R¢port of the Trust¢¢s CJn¢orporating the directors, report) For the year ended 31" March 2023 The directors of the charitable company 5ubrnittheir annual report 2nd the audited financial statements for the year ended 31 March 2023. The f]nancial st&tements have been prepared in ac¢ordance with the Fin￿¢1&1 Reporting Standard applicable in the UK and th¢ Republlc of treland (FRS 102) (effective l Jallu￿ 2019)- Charities SORP (FRS L02). the FinanGial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) and the Companies Act 2006. REFERENCE AND ADMtNISTRATIVE DETAJLS L'ArGhe Belfast is a registered charity (105755 with Charity Commission Nl and XR 51980 with HM Revenue and Custo]ns) and a company limited by guarantee (NI 40702). Its registsred offi¢e is 54 Knockbreda Road, Belfast, BT6 OJB. The directors of the compRny are its trustees for the purpose of oharity law and thTDughout this report are Collectively ref¢￿ed ts 85 the directors. The present direGtors and any past directors who served during th¢ year are giv¢ll on page four, The external advisors are set out on page one. rRUCTURE, GOVERIYANCE AND MANACEMENT L'AT¢he Belfast is governed by its Memorandum and Articles of Associotion adopted on 9 July 2002. In the event of the company being wound up members are required to Contribute an amount not excc¢ding £1, The Board of Directors are responsible for the overall governance of the company. They ar¢ recruited and appointed for the skills and experience that they can bring to the momagement of the charity and for their ¢ommitment to the ethos and mission of L'Arche. There Are sub-cornmittees covering developmenl fundraising, fmance and audit, They report regularly to the Board, so that ALL decisions made are ratified by the ￿11 board in due course, A Director of S¢rvi¢cs is appointed by the Board to M￿age the day-to-day oper&tions of the Ghority and for implementing the policies agreed by the Board of Directors. OBJECTIVES AND ACTMTIES OF THE CHAIUTY The principal objective of the chaTity AS to develop a loving and supportive cornmunity in Belfast whi¢h aims to advance the education and personal skills development of people with learning di5abiLiti¢s to nurture their pcrsonal interests, employment and work opporwnities. and their cultural, fait1¥ or religious traditions. L'Arche Belfast is a faith-based organisaiion which 1$ rooted in Christianity, and is open to person5 of any faith background. and to those with no religious affiliation. It is founded on the principle that systems of belief be they secular or religious - make the world a better place when they promote the dignity of all human beings, inspiring us to be open to people of difftrent intellectual capacities. social origins, races, religion5, genders, and Gultur￿, The Charity contributes to the quality of life of its members by expanding theirhorizons through tbe provision of specialist care and support, and by using a person-centred approaGh to help them take part in their own carB and support planning, make a ¢ontribution to their local neighbourhood, and to work towards achievable and meaningful goals. The L'Arche Belfast community wnsi5ts of four houses on the Ornieau Road, whi¢h continue to be home for fourteen ore memberslclients who share their lives with each other and assist with paid staff and unpaid volunteers who have chosen L'Arche as a way of life, The community aIBo extends itself as a pla¢e of belonging to other people with intelleGthI di5abilit1¢5 who live locally, by providing opportunit1¢5 for thern to get involved irA socia] activities, or to participate in one OT more of our day oppothnities programrnes. PUBLIC BENEFIT The directors confrm that they have had due regard for the guidanGe produr¢d Public Benefit by the Charity Commission for Northern Ir¢laud, aud are pleased to report that duTing 2022123 they have continued to meet the Public Benefit Tequirement as fDIIows. P￿¢2 L'ARCHE BELFAST REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2023 ACHIEvE￿￿NTs AND PERFORMANCE L'Arche Belfa8t continues to provide f4 service of aare and support to fourteen people who have learning disabtlities (core members). This service is provided at 481, 547 and 563 Ornieau Roadj properties owned and jointly nlanaged by Choice Housin& and IA St. Jobn's Avenu¢. which is rented from a private landlord. The Belfast South Eastern Trusts have both indicated that they would like to 5¢e our supported living service develop further. as we have a growing waiting list for these service5 and there is a high d¢mand for supported living in the Belfast area. The organisation contiJlU¢5 to run and further develop an outreach pro￿amMe throughout the greater Belfast Area with a view to creating contacts and building relationships with other people with Sp￿la1 needs, their families and their friends. It 15 also envi8aged that those outrcaoh activitie.4 will provide an opportunity for other5 who have a desire to be a part of a Gommunity to participate in a meaDingful way. The outreach prvgTamme organises events such discos. pub quizzes and nights out for people with learning disabilities. It also includes the PTOViSion of bespoke respite s¢rviG¢5 to a 5ma]I number of individua15 who require I,. I support to engage in activities in the7r local communities. Our day opporLunities programmes (previously referred to as work projects) continue to operate frorn our "L'Arche Village" site at 36B Manse Road, BelfasL The past year saw V4 reduction in Covid-19 restrictADns which allowed u5 to fully open the site and offer a wider variety of activities to & I￿ger number of participants. At present we offer oppornjnities for participants to engage in: horticulture. &qsistiThg with site maintenance. join¢ry and woodworking, cooking and Thutrition, arts and crafts, music and dan¢elmovement, and external trips to various places of interest in the local area. At present we offer placements to over 100 persons with a learning disability on a week]y basis, and som¢ of our session8 are open to persons withoi)t a leaming disability who are experiencing 50rne forn] of isolation or dirriculty in their live5 - asylum seekers* ponsioners, people with a mental h¢g41th condition. and at-risk young people. We have a]so been able to provide volunleeriDg opportunities to corporate group5, and to a group of A-Level stsdents from Lagan College, whi¢h is adjacent to the Village site. We are currently explorlng ways in which the site can g¢ner&te additioThaI income, e,g. by selling OUT garden produce and woodwork products, and operating a "pop up" charity shop and café. With the end of Covid Te9trictions, we have been able to Start up some of our day opportunity programmes in veniies in the local community again, most notably horti¢ultreAvoodworking scssions at Colin Glen in West BelEa5t, and cookery/ activity 5ession5 based in loc￿ churGh halls. Due to the interest in and demand for the services provided at the Village, we anlicipdtc further ￿0W1h An both activitiBs and p&rticipant niunbers in the coming year. PLANS FOR FUTURI PERIODS The Covid-19 pandemic ha8 had an iThpact on L'Arcbe Belfast, as it has on most charitable organisations, tn particular, we experienced an increase in staffing eosl5 duc to ¢ovcring the co8ts of staff who have been required to self-isolate, and due to the fact that we werc required to provide additional support to our residents, all of whom were required to stay home during the lockdowm period, and have now found that most of their usual day activities had been closed down or curtailed. We also had addition￿ expenses to cover, such as Person￿ Protective Equipment. Alongside this we experierAced a loss of income due to Some of our own day projects being forced to close, in pofticular our kitchen-b&&ed progr8Jnmes and associated catsring activilies. As we look to the next year we are Y4ware that we will need to change the natuie of some of our a¢tivities and change the planning of some of our development. We are also taking action to review our fjnancial sitsation in light of the pandemic, and to lake a¢tion to ensure our financial sustainability. L'Arche B¢lfa8t is fortunate in ibat to date wc have been able to maintain all of OUT contracts with the Health and Social Care Trusts, both for domiciliary care provision ￿)d day opportunities, and were awarded additional funding to provide daytime support to our resideThtial core members in lieu of their usual statutory day s¢rviGe5, Our grant funding from Supporting People has also remained unaffected. And we have been able to apply for additional funding from SP to help cover Covid-Tel&ted costs. Many of our direct payrnents clients a150 continuedto pay us during the mostrecent Jockdown, as we were able to continue providing a service remotely via Zoom. RELATED PARTIES The charity is afflliated to L'Arche Ireland and is part of the Federation of L'Arche Internation￿. There were no tr3nsartions with related parties as set out in note 18 to the f￿anCIal statements. RISK MANACEMENT All thD5e involved with the caring of the core members are vetted by the authorities and receive ongoing traIni￿g in all area5 of care to vulnerable adults. Risk assessments are carried out for all aspects of our work, and individual risk management plans arG put in place for each core rn¢mb¢T who receives a service of ¢are and support from us. An organisational risk register is in place, which is reviewed on a quarterly basis by the Board of Direthrs. Page 3 L'ARCHE BELFAST REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MAJiCH 2023 FINANCIAL REVIEW The charity's income foT the 12 month period ending 3 l M&rch 2023 w&8 £1,674,770 inGreasKng from the previous fijthnc1￿ year (£1,492,508 in 2022). Total resources expended of £1.525.055 increksed when compared to the previous financial year (£1.420,063 in 2022) with net income forthe y¢ar amounting to £149,715 (2022: £72,445), Tot￿ net 745sets amountedto £585,510 as at 31 March 2023 (2023.. £435,795). RESERVES POLICY The directors are obliged to ensure that sufficient TCS¢Tves available to allow the organi5ation to continue its work in the foreseeable ￿thre. The principal funding sources of the charity were Government Bodies, i,e. The Northern Ireland Housing Executive, the Belfast Health and Soci&l Care Trust and other Social SecuTity Dcpartrnents. Funding was also obtain¢d frorn the Independent Living Fund. OtheT monies are received from private donors aDd by way of fimdraising events. The directors endeavour to have between 12 ajjd 24 weeks. running costs in Reserves. This is to Cllsure that continuity of service to our core members in the event of an ernergenGy, and to PTovide for adequats contingency planning. There is a bal￿re ill Reserves relating to the cbarity's Unrestricted Funds of £S79.935. approximately 20 weeks running Costs for the organisation, of which £301.145 has been desI￿ated specifically for a contingency and continuity of servire reserve. DIREcfoRS AND THEIR INTERESTS 'Ihe dir¢¢tors ar¢ shown bclow and, other than as noted, have held office to the report appmval datc: Mr M Sheil Ms M Campbell M5 M Devlin Mr K Mcmahon Mr M McDowell Ms J Buchan&n Mr C Daly Mr P Tynan Ms A Mocaffrey MrMLee STATEMENT OF DIRECTOR'S RESPONSIBILITIES The directors are responsible for pieparing the Report of the Directors and financial statements in accordanL¥ with applicable law and regulations. Company law requires the dir￿torS to prEpAr¢ fin3n¢ial statements for each f￿ancIal year. Under that law the directors have elected to prepare the f￿anCial statements in accordance with United Kingdom Generally Ac¢ept¢d Accounting Practice (United Kingdom Accountin£ Standard5 and applicable law). Under Lximpany lawthe directors must not approve the financial statements unless they sat15fied that they give a trne and fair view of the st&te of affairs of the company and of the profit or10s9 of the Gompany for thAt peiiod. Jn preparing these fmaneial statements, the directors are required to.. select suitable accounting policies and then apply them consistsntly; make judgLmcnts and cstimates that are rea50llf4blg and prudenL prepare the fmanciaI statements on the going ¢oncern basis unless it is inappropriate to presume Ibat the company will continue in business. The directors are responsible for keeping adequate accounting records that are Bufficient to ghow and explain the company's tr&nsactions and digclose with reasonable accuracy at any time the fmancial position of the company and nuble them tr) ensure that the f￿AncIal 5tatern¢nts cornply with the Companies Act 2006. They are also responsible for safeguarding the assets of th¢ company and hence for taking reasonable steps for tILe prevention alld detection of fr74ud and other I￿egUlarl1]es. Page 4 L'ARCHE BELFAST REPORT OF THE DIRICTORS FOR THE YEAR ENDED 31 MARCH 2023 STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS So far as the directors are aware, there is no relevant audit information (as def￿ed by Section 418 of the Companies A 2006) ofwhich the compauy's auditors are unaware. and each director has takerA all the steps that they ought to have taken as a dire¢tOT in order to make themselves aware of any relevant audit infonnation and to establish that the company'5 auditOTS are awar¢ of that infonnation. AUDITORS The auditors, Baker Tilly Mooney Moore. have indicated their willingness to continue in office, and & resolution onGerning their re-appointment will be proposed at the Annual General Meeting. The above report has been prepared in ac¢ordan¢e with the special provisions of Part 15 of the Companies Act 2006 Telv4ting to small companies. ON BEIIALF OF THE BOARD: Paul Tyn MrPTyn Isep 26, 2023 11..12 GMT+ii 26-Sep-2023 Date: Pag¢ 5 INDEPENDENT AUDrroRS' RIPORT TO THE MEMBERS OF L'ARCHE BELFAST Opinion We have audited the financial statements of L'Arche Belfast (the 'charitable wtnpanyj for the year ended 31 March 2023 whiGh Gomprisg th¢ stat￿N¢￿t of Financial Activities, Balance Sheet. Staternent of C&qhflows and notes to the fllian¢ial Statements. iDcluding significant accounting policies. The financikl reporting framework that has been applied in theirpreparatiots is applicable law andUnitedKingdom Accounting st￿dardS, in¢luding Financial Reporting Standard 102 'The Financial Reporting Standard appliGabl¢ in the UK and Republic of Ireland, (United Kingdom G¢neTally Accepted Accounting Practice). In our opinion the fmanGial statements: give Pd tnje alld fair view of the state of the charitable coMp￿Y'S affairs as at 31 March 2023 ond of it5 incoming resources and application of r¢sour¢es, including its income and expenditure. for the year then ended: have been properly prep￿ed in &ceordonce with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with Éhc require￿entS ofihe Companies Act 2006. Basis for opinion We conducted our audit in accordance with Internation￿ standar￿ on Auditing (UK) USAS (LfK)) and applicable law. Our r¢gponsibilities under those standards are further described in the auditor responsibilities for the audit of the fmancial statements section of our report, We are independent of the charitable company in accordance with the ethical requirements that relevant to our audit of ihe financial ststements in the UK, in¢luding the FRC'S Ethic&l Standard, and we have fulfilled our other ethical responsibilities in accordance with these requiTements. We b¢liev¢ that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to going concern In auditing the f￿0￿¢]￿1 st&te7nents, we have concluded that the directors, use of the going conccrn b￿15 of a¢counting in the preparation of the financial 5tP4tement5 is appropriate, Based on the work we have perforni￿, we hAve not identified any material uncertainties relating to events or conditions that, individup411y or Gollectiv¢ly* may cast significant doubt on the charitsble company's ability to Continue as a going concern for a period of at least twelve months from when the finan¢ial ststements are authorised for issue, Our responsibilities the responsibilities of th¢ dire¢tor8 with respect to going concern are described in the relevant sections of this report. Other 5nfornifition The oth¢T inforniation compri$es the Infomiation included in tke report of the directors, other than the fmancial Statements and our auditors, report thereon. The directors are responsible for the other infonnation ¢ont&iThed within the TQPOrt of the dtrectors. Our oplnion on the fmHncial statements does not cover the other information and, except to the extent otherwise expli¢itty stated in our report, we do not express any form of a55uranre conclusion thereon. Our responsibility is to read the otber inforn]ation and, in doing so, consider whether the other inforniation is materially ineonsigtent with the financial stat¢m¢nts OT our knowledge obtained in the cou15¢ of the audit or othenvise appears to b¢ mateTially misstat¢d. Ifwe identify such material inconsisteThGies or apparent material rni88tatemcnts, we are required to determine whether this Elves rise to a material misBtatement in the fmancial Slatements th¢ms¢lve$, If, based on the work we have perlorrned, we conclude thp4t there is vl material mis$tstement of this Other information, we are required to report that fact. We have nothing to report in thi5 regard. Opinion on otber mAtters preserhbed by the Companies Act 2006 In OUT opinion, based on the work undert&ken in the course of the audit: the infomation given in the report of the directors for the f￿ancial year for which th¢ fmancial statements are prepar¢d is ¢onsistent with the financial statements: and the report of the directors has been prepared in accordance with applicv4ble legal r￿U]rements. Page 6 INDEPENDENT AUDITORS, REPORT TO THE IktEMBERS OF L'ARCHE BELFAsr Matters on which we are required to report by exception tn the Ilght of the knowledge and under5tandAng of the charitable company and its environment obtained in the course of th¢ audit, we have not identified material misstatements in the report of the directors. We have nothing to report in respect of tbe following m&tt¢rs in relation to whiGh the Companies Act 2006 requires us to Teport to you if, in our opinion.. adequate accounting records Iwve not been kept. or rthrns adequRte for our audit hp4ve not been received from brancheB not visited by us: or the fmanGial statements are not in agreement with the accounting records and returns. OT certain dis¢losuTe8 of directorfs remuneration specified by law are not made: or w¢ have not received all the information and explanation% we require for our Audit: or the directors were not entitled to prepare the fuwicial statsments in ￿¢0[all￿Ge with the small cornpanie5' regime and t&ke advantage of the small companies, exemption from the requirement to prepare a 5tralegic r¢port. Responsibilities of dire¢torJ As explftined more thlly in the statement of diTector5 responsibilities set out on page four, the directors are responsible for the preparation of the financial statements And ftir being satisfjed that they give a true and fair view. and for such internal control as the directors deterniine necessary to enable the preparation of financial statements tbat ar¢ free from material mi5Staternent. whether due to fraud or eror. In prcparing the financia] statements, the directors aTe responsible for assessing the chmritable Company's ability to continue as a going Goncern, disclosing, a5 applic#blc, matters related to going Concern and using the going concern basis of accounting unless the directors either intend to liquidp4te the charitable ¢ompany or to cease operations, or have no realistic alternative but to do so. Audit¢tr re$ponsibiliti¢s for the audlt of tbe fmAncial statements Our objectives are to obtain reasonable assurance about whether the financial statements as & whole ￿e free from material misstatement, whether due to fraud or error, and to issue an aiiditor5' report that includeg our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (iIK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered materiaI if, individually or in the aggregate, they could reasonably be expected to infjuence the economi decisions of users taken on th¢ basis of these financial statements. egularities, including fraud, are instanGe5 of non-compliance with laws and regul&tion$, We design procedures in line with our responsibilities. outlined &bove, to detect rnateri￿ misstatements in respect of iTregulariti¢s, including fraud. The extent to which our procedure5 capable of detecting irregularities, including fraud is detailed below: We ¢on8idered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to revenue recognition. Lt] common with all audits under ISAS (UK), we Are a150 required to perform 5peGific procedures to respond to the risk of management override. We a150 obtained an undeTStanding of the legal and regulatory frameworks that ihe Gharitable company operates in. focusing on provisiorA5 of those laws and regul&tioThs that had a direct effect on ihL dctL'rn]ination Df materia] amounts and disc105ures in the fmancial statements. The key laws and regulations we Gonsidered in this cont¢xt included th¢ UK Comp￿IeS Act, In addition, we considered provisions of other laws and regulations that do not have a dir¢ct effect on the fmancial statement5 but compliance with which may be thndament&l to the charitsble company's ability to operate or to avoid a matsrial penalty. Page 7 INDEPE]￿ENT AUDLTORS, REPORT TO THE MTMBERS OF L'ARCHE BELFAST Our procedure5 to respond to risks identAfLed included the following: - reviewing the financial 5tatemeut dis¢losures and testing to supporting documentstion to a5s¢ss compliance with provisions of relevant laws and Tegulations described a5 having a direct effect on the financial statements; - enquiring of management and external legal CDunsel concerning actual and potential litigation and Glaims. perforn]ing analytiGal PTo¢edures to identify any unusual or unexpe£ted relationships that may indi¢ate risks of material misstatement due to fraud. - in addressing the risk of fraud through man￿¢M¢llt ove￿Ide Of contro15, t¢sting the appropriateness ofjoumai entries and other adjustments. F45SeSSing wh¢ther the judgements mad¢ in Making &ccounting estin)ates are indicative of a potential bias. and evaIuating the business rationale of any significant transactions that are unusual or outside the norn]al COUTse of business. We also communicated relevant identified I￿S and reEulations and potenti￿ fraud risks to all engagementteam members and remained alert to any indications of fraud OT nonGompliance with law5 and regulations throughout the audiL BeGau5¢ of the inherent limitations of an audit, there is a risk that we will not detect &ll ]￿egular]tl(s, incliidinB those leading to a Materi￿ misstatement in the financial staternents or non-compliance with regulation. This risk increases the more that cornpli￿Ge with a l&w or regulation is removed frorn the events Bnd transactions reflected in the fLnanciai statements, as we will be less likely to become aware of instances of non-compliance, The risk is also greater regarding irregularities occurring due to fraud rather than e￿Or, as fraud involves intentional concealment, forgery, collusion. omission or misrepresentation, A fi￿ther description of our responsibilities is available on the FiThan¢ial Reporting Council'$ website At www,frc,or8.uklauditorsre5pon5ibiliti¢s. This description fomis part of our auditors. report. Use of our report This report Is made solely to the GhRritable company's members. as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work b&s been undertaken 50 tbp&t we might stat¢ to the Ch￿Itable Gompany's members those matters we are required to stat¢ to th¢m in an &uditors' report and for no other purpose. To the ￿lIest extent peTrnitted by law, we do not ￿Cept or assume responsibility to anyone other than the chAritable company and the charitsble company's members as a body, for our audit worL for this reporL or for the opinions we have fonned. Joanne Small (Senior Statlltory Auditor) For and on behalf of Baker Tilly Mooney Moore Chartered Certified Accountants Statutory AuditOT5 17 Clarendon Road Clarcndon Dook Belfast Co. Antrim BTI 3BG . IOI oo o m tn c4 ) QQ O gp C* QD en • r4 V4 ) N YJ tr- ￿ tr- J tr- tr- try trj N en N tn Kg f* In r* m oo o o tn In tr- C> r*1 tr- 4> v eo 2 EIA fn 4¢• L'ARCHE BELFAsr NOTES TO THE FINANCIAL STATEMENTS - Continued FOR THE YEAR ENDED 31 TrL4RCH 2023 FINANCIAL INSTRUMENrs The fair valued canying amounts of tbe charity's f￿ancial instnmients. being debtOTS and creditors. are given in notes I l and 12. The only incon]e from the charity's f￿anCIal in5trum¢nts is the bank deposit interest receivabl4 as disc105ed nder investment income in the statstnent of fmanGial a¢tivities. IYET INCOMING RESOURCES Net Incoming Resources is Stated after charging:_ 2023 2022 Fees PPAy&ble to auditor for audit of accounts Fees payable to auditor for accounting assist￿ce Depreciation Loss on disposal of f]xed assets Operating lease exp¢nse 7,200 6,870 27,310 4,942 59,210 20,013 31,730 srAFF COSTS AYID DIRECTORS EMOLIJMENTS 2023 2022 Wages and 8al&ries Social security Gosts Pension ¢ost5 990,800 68,387 943,475 57,470 J 077 807 1,015.849 The &veT&ge number of employees during thc year was 57 (2022,. 56). The directors received no remuneration in the course of their work during the year no ernployecs received total ¢mployee benefits in excess of £60,000. Compensation paid to key rnanagemeTht personnel in the year to 31 March 2023 was £51.448 (2022,. £49.650). Jo. TAIYGIBLE FIXED ASSETS Improvements Fixtures And rittkngs Motor vehicles Computer equipment Property Totals COST At l April 2022 Additions Disposals 145,739 100.516 57.191 24.975 4,690 227.905 122,238 26,900 17,032 26,900 At 31 MarGh 2023 17,032 246255 30 29,665 323 243 DEPRECIATION At l April 2022 Charge for year EliminatBd on disposa] 33.149 20,259 41,345 2,657 22,268 2,333 96,762 27.310 2.061 At 31 March2023 22 102 389 NET BOOK VALUE At 31 MaTGh 2023 14,971 192,847 7,972 5,064 220 854 At 31 MaTGh 2022 112 590 2.707 131,143 Page 20 continued... L'ARCHE BELFAsr NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023 ii. DEBTORS 2023 2022 Independent Living Fund Domi¢iliary care fees Due from member5 Root soup debtors Direct payment servioes Housing Bxecutive rent & supporttng people Bad debt provision PrepF4yment5 and accrued income Supplier debit balanoes 10,052 86,827 7,106 4,090 33205 9J46 (10505) 45,608 8,338 194,067 1.663 55,890 352 3,110 19.630 8,067 60,558 149,270 12. CREDrroRS: AlnOUDls fAlling due witbin one year 2023 2022 Trade ¢r¢ditor5 Acorua]s and deferred income Taxation and s0¢ial security 4,685 27,480 16,581 48,747 4,394 63,024 17.131 84.549 Page 21 continued,,. L'ARCHE BELFAST NOTES TO THE FINANCIAL STATE1*￿￿Ts - continued FOR THE YEAR ENDED 31 MARCH 2023 13. ANALYSIS OF CHARITABLE FUNDS At31 March 2023 At l April 2022 Income Expenditure TrAnsfers Restrieted Funds Core mernbers L'ATch¢ Village DevelopinE Long-Temi Sustsinability 152,381 282.533 34,392 (152J81) (539,972) (34.392) 6.058 5,575 251,381 5,575 Total Restricted Funds 11,633 469,306 (726,745) 251,381 5,375 Unrestrlcted Funds Designated Funds General Funds 283,627 140.535 17.518 (268,899) 301,145 278,790 1.205,464 (798,310) Total Unrestrieted Funds 424.162 1,205,464 (798,310) (251.381) 579,935 Total Funds 435.795 1,674,770 (1,525,055) 585,510 The deficit on L'Ar¢he Village 1$ a result of diTect payment in¢ome being allocated to unrestricted funds. Therefore, a transfer of £251,381 ha5 been made from UDrestricfrd to L'knhc Village to correct. At the year end tbe designated element of unrestiicted thnd5 is for a contingency and continuity or serviGe reserve. Page 22 tinued... L'ARCHE BELFAST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023 14. ANALYSIS OF CHARITABLE FUNDS- PRIOR YEAR At31 Marcb 2022 At l Apr51 2021 Income Expenditure Transfer8 Restricted Flln(ts Core members Green Buds NDah's World Root Soup In (Xher Words Grow Cook Cater Transformation and Growth CAr¢mongers L'Arche Village tkveloping Long-Tern] S￿tainab111ty MAFA Training Programme 162,063 31,554 (162.063) (104,747) 73.193 577 (577) 112,165 2,689 (114,854) (22.574) 22.574 34,074 (34,074) (4,979) 4.655 11,857 {4,655) 34,074 207,955 14,330 7,704 (247,828) (8,755) (7,704) 6,058 5,575 Total Restricted FuDds 146,930 431,274 (673,504) 106,933 11,633 Unrestricted Funds Designated Funds General Funds 214,500 1,920 69,127 (176,060) 283,627 140,535 1,061,234 (746,559) Total Unrestrleted Funds 216,420 1,061,234 (746,559) (106,933) 424,162 Tot21 Funds 363,350 1,492,508 (1,420,063) 435,795 Restricted fuDds: Core members represents fund8 received from ￿[&[6 Supporting People programme. Green Buds was set up to develop an allotment in Dundonald to encourage the member8 to grow their own food. Noah's World 18 a fund Set up to rnake sure people have borne8, clean water and food in Developing countries and also to contribute to Green Buds. The Root Soup project was setup to provide work and training opports￿It1eS for tbe core members of L'Arche B¢lfa5t, and for other persons with disabilities from the wider community, The In Other Word8 project provides a safe environment for people to connect and express themselves through art. Grow Cook CateT repres¢nls funds received from Btg Lottery Fund to provide young people with the opportunity to plant, tend the plot and harvest crops. They will go on to Prep￿e, cook &nd serve meals using the produce they have gTown. The fmal stage is the Table Programme whiGh develops their skills to share th¢ food they have grown and cooked. TransfO￿ation and Grovrth represents funds re¢eiv¢d towards a cap&oity building project to include people development, fillance, impact measurement and external ¢ommunications. Car¢mongers represents funds received towaTds a project to provide hot. nutritlOU5 mea15 to those in the loGal community who ¢ncounteTed difficulties sourcing these in the wake of COVID-19. The L'Arche Village project will comprise the developrnent of an inclusive multi-purpose facility, desi￿led for leisure p￿d skill development artivities among adults with and without learning disabilities. Developing Long-Terni Sustsinability represents funds received frotn The National Lottery Community Fun Dorniant accounts fi]nd NI to assist L'Axche Belfast in becoming more resilient alld prepared for the future. This is a¢hieved by gnabling the Director of Services to focus on strateEiC development and strategic discussions. MAPA TraRning Project represents funds frotn th¢ SP Provider Innovation Fund to enable staff to tske part and complete hL4PA training. Page 23 ¢ontlDued,.. LIARCHE BELFAST NOTES TO THE F￿ANCIAL STATEMENTS- tontinued FOR THE YEAR ENDED 31 MARCEI 2023 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Funds Restricted Total Funds Funds 2023 Tangible fixed R55ets CuLTent assets CreditOTS less than one year 220.854 406,050 220,854 413,403 7,353 At 31 March 2023 579 935 585.510 16. TAXATION The Charity is re¢ogn15ed as such by HM Revenue and Customs and is entitled to certain tax exemptions on income and PTofits frorn investments, and surpluses on any trading activities carried on in furtherance of the Charity's primary objectives. if these profits or surpluses arc applied solely for charitable purposes. 17. OPERATING LEASE COMMITMENTS At 31 March 2023 the Charity has total futhre commitments under non-cancellable operating leases relating to propcrty and motor vehicles as set out below: 2023 2022 Within one ye In one to five years tn more than five years 49,596 148,441 30,000 228,037 26,263 21,804 48,067 18. TRANSACTIOIYS WITH DIREcfoRS AND RELATED PARTIES The Charity was under the Control of the Board of DI￿torS throughout the current and previous period. No director emolument8 were paid during the year (2022- Nil). There were no material transactions during the year in which any director or related paty had an interest requiring di801osure. 19. LEGAL STATUS OF CHARITY The ¢haTity is a company limited by guarontee, not having share capital. The liability of each of its members is limited to £1. Page 24