LIARCHE BELFAST
REPORT OF THE DIRECTORS AND
FINANCIAL STATETrtENrs
FOR THE YEAR ENDED 31 MARCH 2024
Reglstsred Number: N1040702
Charlty Number NIC105755

LIARCHE BELFAST
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YE21R ENDED 31 TrL4RCH 2024
Pige
L*gil and Adminlstratlve Information
Report of tbe Dlrector8
Independent Audltors, Report
Statement of Flnanclal Actlvltles
Balinee Sheet
10
ststement of c￿hflOws
li
Notes to the F5naneSal Statement5
12 to 25
The followlng pagey do not form part of the &tAtutory financlal statsment$
Detalled Income and eipendhure account
26 to 27

L'ARCHE BELFAST
LEGAL AND AJ>￿[￿NIsT1L￿T[VE INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024
SECRETARY
Ms M Campb¢ll
DIRECTORS
Mr M F Sheil (Ch&iTman)
Ms M Campbell
Ms M Devlin
Ms K Mcmaknon
MT M McDowell
Ms J Buchanan
Mr C Daly
My p 'fyn&n
Ms A Mccaffrey
MTMLee
REGISTERED OFFTCE
54 Knc)ckbreda Road
Belfast
BT6 OJB
REGISTERED NUMBER
N1040702
CHARITY NUMBER
105755 Charity Commission NI
XR 51980 HMRC
AUDITORS
Baker Ttlly Moon¢y Moore
Statutory Auditor9
17 Clarendon Road
Clarendon Dock
Belfast
Co. Antrim
BTI 3BG
SOLICITORS
Tughans
Marlborough 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 2024
Reporl of the TruBteeB (IncDrporating the dIre￿orS, report)
For the year ended 31. Mareb 2024
The directDrs of the Gharitable company submit their annual report and the audited financial statements for the year ended
31 March 2024. The financiAI statements have been prepared in accordanoe with the Financial Reporting Standard
applicable in the UK and the Republic of Ireland (FRS 102) (effective l January 2019)- CFwities SORTr (FRS 102), the
Financial Reporting Standard applicable in tbe UK ond the Republic of Ireland IFRS 102) alld the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
L'Arche Belfast is a registered chaTity (105755 with Charity ConYoi$sion NI and XR 51980 with HM Revenue and
Customs) and a company limited by guarantee (NI 40702). Ils registeTed office is 54 KnoGkbTeda Roal Belfast, BT6
OJB.
The directors of the company are its trJst¢es foT the purpose of chartty law and throughout thi5 report are collectively
referred to a8 the directors. The present director5 and any past directo￿ who served during the year are given on page
four. The external advisors are set out on pagc one.
STRUCTURE, GOVERNANCE AND MANAGEMENT
L'Arche Belfast IS governed by its MemoTAndum and Articles of Association adr)pted OD 9 July 2002, In the event of tbe
company being wound up members are Tequircd to contributc ￿ amounl not exceeding £1.
The Board of Dlrectors are responsible for the oveTall Eovernance of the cornpany. They are rccruitcd dnd appointed for
the skills ond experience that they can bring to thc managcrncnt Df the Ch￿ILY and for their Gornmitment to th¢ ethos and
mis8ion of L'Arche. There Are sub-committee5 covering development, fjjndraising, fjnance and iudit. They report
regularly to the Board, 80 that all decisions made are ratified by the thll board in due course.
A DirectOT of Services is appointed by the Board to Mull￿¢ the daY-tO￿aY operatlODS of the charity And for implementing
the policies agreed by the Board of Directors.
oB￿cTIVEs AND ACTIVrnS OF THE CHARITY
The Principal objective of the charity is to develop a loving and supportive community in Belfast which aims to advance
the ¢duoation and personal skills development of PBopl¢ with leaming disabilitie8 and to llurture their personal interests.
employment and work opportunitics, and their cuIIuTal, f&id], or religious traditions. L'Arche Belfast is & faith-based
Organisation which is rooted in ChTiStiaDity, and is open to persons of any filth background, and to those with no reliEiOUS
affiliation. It is founded on th¢ principle that systen]s of belief-be they secular or religious - make the world a better
place when they promote the dignity of all human beings, inspiring u$ to be open to people of different intellec￿￿1
¢apa¢ities, social origins, Tac¢s, re]igions. gend¢rs, and cultures.
The CI￿lty contributes to the quality of life of its members by expanding their horizon5 through the provision of specialist
¢are and support, by using a person-￿ntrea approach to belp them take part in their own care and support planning,
make a ¢ontsibution to their local neighbourhood, and to work toward5. Iwhicvable and n]eaningful goals.
The L'knhe Belfast cotrllDuThity consists of fouT house5 on the Orn]eau Road. which continue to be horne for fourtccn
¢OTe memberslclients who share their lives with each other and P¢58L8t with p&id staff and unp&id voluTrteers who have
chosen L'Ar¢he r45 a way of life. The community al80 ¢KteDds itself as a place of belonging to other people with
intsllectual disabilitie5 who live locally, by providin8 Opportunities for them to get involved in social activities, or to
parLicipate in one or more of our work projects.
PUBLIC BENEFIT
The directors confrm that they h&ve bad due regard fot tbe guId￿ce produced on Pub]i¢ B¢nefit by the Charity
Commi55ioTh for Northern Ireland, and are pleased to report th&t during 2022123 they bave continued to meet the Publio
Benefit requirement as follows.
Pa8¢ 2

L'AIiCHE BELFAST
REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 ￿lCH 2024
ACHIEVEMENTS AIW PERFORMANCE
L'Arche Belfast continues to provide & service of care and support to fo)ffteen people who have learning disabilities (Goi¢
mentheTS). Thi5 service is provided at 481, 547 563 Onneau Road, PTopeTLies owned and joiThtly managed by Choice
Hou8illE. and l A St. John's Avenue. which is rented from a private landlor(L The Belfast Tn￿1 and South Eastern Trusts
have both indicated that they would like to see OUT $UPPOrted living service develop fiuther, as we have a gTowing waiting
list for th¢5¢ services and there is a high demand foT BUPPQrted hving in the Belfast area.
The organiBation continues to run and fLUther develop an outreach programme throughout the ￿eater Belfast area based
at the 'L,￿Ghe Village" site on Mans¢ Road, Belfast, which provides a wide Tange of work. leisure. and social activities
for people with learning disabilitieg in a comjnunity contexL The outreach programrne al80 organises events such as
discos, pub qui£ze8 and nights out for people with learninE disabilities, and includes the provision of bespoke respite
services to a small number of individuals who require l.. I support to cngage IJ activities in their local cornmunities.
Our day opportunities progr￿n￿eS (previously referred to as WOTk projects) continue to operate from our "L'Arche
Village" sitc. At pregent we offer opporttjnities for participants to engage in: horticulbJr¢, ossisting with site mainlenance,
Joinery and woodworking, cooking and nutrition. arts and crafts, music and dancelrnovement, r4nd external trips to various
places of inter¢st in the IDcal area, At present we offer placements to over 100 persony with a learning disability on a
weekly basis. and some of our sessions are open to persons without a learning disability who are experiencitig some form
of isolation or difficulty io their lives - asylu]n seekers, pensionersi people with a mental bealth condition, and at-risk
yr>ung people. We have also been able to provide volunteering opportunities to corporate groups, and to a gTOUP of A-
Level students from Lagan College, which is adjacent to the Villago sitc, We are currently exploring ways in which the
site Lan generate additional income, e.g. by selling our garden PToduGe and woodworkprvducl¥, operating a'pop up"
charity shop and caf6,
We also offer day opportunity programmes in venues in the local comrnunity, m05t notably borticulNrelwoodworking
Sessions at Colin Glen in We8t Belfast, and ¢ook¢ryl activity session5 based in local church halls. Due to tbe interest in
And demand for the services provided at the Village, we &nticipate fijrther grovrth in boih activities and porti¢ipant
numbers in the Coming year.
PLANS FOR FUTURE PERIODS
L'Arche Belf&st is fortunate in that to date we have been able to maintain all of our contracts with the Health and Social
Care Trnsts, both for domiciliary care provision and day opportunilics, und wcrc awarded additional funding to provide
daytime support to our residential ¢ore members who do Dot attend ststutory day servÉce8,
RELATED PARTIES
The charity is affiliated to L'knche treland and is part of the Federation of L,￿Che International. There were no
transa¢tions with related parties as set out in note 18 to th¢ financial 8t&tements.
IUSK MANAC.FMF.NT
All those involved with ibe caring of the core Members are vetted by the authorities and receive oThgoinE training in Ydll
areas of cars to vulnerable adults. Pisk assessments are carried ollt for all aspeGtS Df our work, and individual risk
management plans are put in place for each core mernber who receives a service of care and support from us.
organisational risk registsr is in placc, whicb is reviewed on a quarterly basis by the Board of Directors.
Page 3

L'ARCHE BELFAST
REPORT OF THE DIRECTORS
FOR THE YEAR ENDLD 31 NL4RCH 2024
FINANCIAL REVIEW
The Ch￿Ity's ineome for the 12 month period ending 31 M&rGh 2024 w&8 £1,729.951 inGr¢asing from the previous
financial year (£1,674,770 in 2023). Total resources expended of £1.739,736 increased when compared to the previous
finanGia] year (£1,525.055 in 2023) with net expenditure for the year amounting to £9,785 (2023- net income £149,715).
Total net assets amounted to £575,725 as at 31 March 2024 (2023.. £585,510).
RESERVES POLICY
The diTectOTS are obliged to ensure that su)Ticient re5erve5 are available to ￿loW the organisation to continue its work in
tbe foreseeable future. The principal ￿ndIng sources of the charity were Goven]ment Bodies, i.e. The Northern Ireland
Housing Bxecutive. the Belfagt Health and Social Care Trnst and other Social Security Depthments, Funding w&5 also
obtsined frorn the Tndependcnt LiviThg FuDa, otlLer monies are re¢¢ived from private donors and by way of fundraising
events. The directorB endeavour to have between 3 and Six months. n￿lIng Costs in Reserves. This is to eu5ure that
Coniinuity of service to our core members in the event of an emergency, &nd to provi(k for adequate conting¢nGy planning.
There is a balance in Reserves relating to the chaTity'5 Unrestricted Funds of £518,403. approximately 17 weeks running
costs foT the orgaDi&ation, of which £339,615 has been de&i8nated specifically for a contingency and continuity of service
reserve.
DiRECTORS AND THEIR ]NTERESTS
The director5 are sbowTr below all(L other th&n as lloted, have held office to tbe report appTov&I date..
Mr M Sheil
Ms M Catnpbell
Ms M Devlin
Mr K Mcmabon
Mr M McDowell
Ms J Buchanan
MTCD￿Y
Mr P Tynan
Ms A Mccaffrey
MrML¢¢
STATEMENT OF DIRECI'ORIS RFSPONSJBJLITIES
The directorq are rcs'pon&iblc for prepaTing the Report of the Directors And fjnancial statements in &CCOTdance with
applicable law and regulationy,
Con)pany law requires the director8 to prepare financial statemonts for each financial year. Under that law the directOTS
bave elected tr) prepare the f￿anCial statements in occordance with United Kingdom Generally Accepted Accounting
Pra¢li¢e (United Kingdom Accounting Standards and applicable law). Under company law the direGtors must not approve
the f]nanci&l Statements unless they are 5ati5fied that tbey give a tnje and fair view of the state of affairs of the company
and of the Profit or loss of th¢ Gornpany for that period. In prepaTxtig these fmancial statements, the directory are required
to:
select suitable accounting policies and then apply them consistently.
n)ake judgements and estimates tbat are reasonable and prudent;
prepare the fmancial statements on th¢ going concern basis unless it is inappropriate to presurne tbat tbe
company will continue in busine55.
The director5 are responsible for keeping adequate ac¢ounting r¢coids that ore Sufficient to show and explain tb¢
company's transactions and d￿clOse with reasonable accuracy at any time the finan¢ial position of the ¢ompany and
enable them to ensure that the finallci&I st*fr￿¢￿t$ comply with the Companies Act 2006. They are also Tesponsible for
safeguarding the assets of tb¢ ¢ompany and hence for taking reasonable gteps for the prevention and detectioll of fraud
and other irregul8rities.
Page 4

LIARCHE BELFAST
REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 MARCH 2024
STATEIVIENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit inform&tion (&s defined by Section 418 of the Companies Act
2006) of which the company's auditors ullawaTe, and each dire¢tOT bas taken all the steps that they ought to have taken
&8 a dire¢tor in order to make thernselves aware of any relevant audit infonnation and to establish that the company's
auditOTS are aware of that ?nfoTmatiOTA.
AUDITORS
The au(btors, Baker Tilly Mooney Moore. have indicated theiT willingness to continue in offic¢. and a resolution
concerning their re-appoinlment will be prop08ed at the Annual General Meeting.
The above report ha5 been prepared in accordance with the special PTovisions of Part IS of th¢ Companies Act 2006
relating tc) small Companies.
ON BEHALF OF THE BOARJ):
Paul Tynan Ioc
1, 2024 15.'47 GMT+ii
Mr P Tynan
Date..
21110/2024
Page 5

ll¥DEPENDENT AUDITORS, REPORT TO THE MEMBERS OF
L'ARCHE BELFAST
Opinion
We have audited the financial 8t&tements of L'Ar¢he Belfast (the 'charitable compan5P) foT the year ended
31 March 2024 which cornprise the Statement of Financial Activities, BalauGe Sheet, Statement of Cashflows &nd notes
to the fin&ncial Statements, including significant accounting policies. The fittancial reporting framework that h&8 been
applied in their preparation 15 applicable law and United Kingdom Ac¢ounting Standards, including FIn￿cial Reporting
Standard 102 'The Financial Reporting St&nd8rd applicable in the UK and Republic of Ireland, (United Kingdom
Generally Accepted AcGounÉing Practice).
In our opinion the financial statements:
give a 1rn¢ and fair view of the state of the charitable company'8 affairs as at 31 March 2024 and of its incoming
resources and appliaation of resources. including it5 income and ¢xpenditLwe, for the year then ended.
have been properly prepated in acc4)rdance with United Kingdom Generally Accepted Accounting Pra¢ti¢¢,' and
have been prepared in accordance with th¢ requiren￿nts of the Compmics Act 2006.
Ba51s for opillio
We conducted our audit in accordance with International Standards on Auditing (UK) USAS (UK)) and applicable law.
Our Tesp(>nsibilities under th08e standards ￿e fi￿ber described An the Auditor responsibilities for the &udit of the
financial staternerAts 5¢ction of our report. We indepelldent of the clwitable company in accordance with tbe ethical
requirements that are relevant to our audit of the financial statemellts in the UK, including the FRC'S EthiGal Standard,
and we have ￿lfIlled our other ethi'cal responsibilities in accordan¢e with these requirements. We b¢lieve that th¢ audit
evidenLo we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relAtinE to Eolng concern
ID auditing the fmancial statement5, we have concluded that the directors, Use of the goin8 concern basis of a¢￿UntIng
in the preparation of the financial st&ternents is appr<)priate.
Based on the work we have perfonned, we have not identified any material un¢ertainties rel&ting to events or
¢onditions that. individually or collectively, may east significant doubt on the charitable company's ability to continue
&s a going concern for a period of 8t least twelve months from when tke financial statements are &uthorised for issue.
Our responsibilities and the responsibilities of the directors with reBpect to going concvrn aTe de5¢ribed in the relevaDt
sections ot thi5 r￿ort,
Other Informatlon
The other iDformation ¢ompriseg the infoTmation included in the Teport of the directors, other than the financial
statements and our auditors, report thereon. The directors are responsible for the other inforrnation cont&ined within
the r¢port of the directOT5. Our opinion on tbe fmancial BtatemeDts does not cover the other infom&tion and, except to
th¢ extent od]erwise explicitly stated in our report, we do not express any fonn of asswan¢e Conclusion ther￿ll,
Our respDnsibility is to read tb¢ other inf¢)nnhtion and, in doing so, consider whether the other Info￿Ation is nMterially
iThconslStent with the financial statements or our knowlcdgc oblained in the course of the audit or otherwise appears to
b¢ matcrially misslatciL If we identify Such mit¢rial in¢on3istencies or apparent rnater1￿ misstatements, we are required
to determine whether this gives ri5¢ to a maten41 rnisstatement in the financia] statements themselves. If, based on the
work we bave perforrncd, we corjclude that there is a material misstatement of this other inforn)PdtioN we are required
to report that facL
We have nothing to report in this Tegard.
Opinion on other m2tter5 prescrlbed by the Companles Act 2006
In our opinion, based on the WOTk undertaken in the ¢our5e of the &udit:
the ]nforn￿tiOn given in the report ofthe directors for the fllwicial year for which the fllw1ci￿ statements
are prepared is consistent with the fmaTh¢ial st¥4t¢Jll¢nts; and
the report of the directors Iw been PT¢pared in accordance with applicable leEaK requirements.
Page 6

1Tr4DIPENDENT AUDITORS, REPORT TO THE MEMBERS OF
L'ARCHE BELFAST
Matters which Trve are requlTed to report by exception
ID the light of the knowledge and uDde15tanding of the chaTitable company and its environment obtained in the Course
of the audit, we have not identified material misstatements in the report of the directors,
We have nothing to report in respect of the following matters in relation to which tbe Companies Act 2006 requires us
to report to you if, in our opinion:
adequate accounting r¢coTrL8 have not been kept, or TetLuns adequate for our audit have not been received
from branches not visited by us. or
the financial statements &re not in agreement with the accounting Tec(>rds &nd returns. or
¢ertain disclosures of direGtorfs remuneT&tion specified by l&w are not made- or
we have not received all the inforniation and explanations we requiTe for OUT audit; or
the directors were not entiiled to PTePatb tbL financial btatuients in accordance with the small compaDies'
rew]c and take advantage of the small companie8, exemption frorn the requirement to prcpare a stratcgic
report.
Respon$ibilitles of dlrectors
As explained more fully in the statement of directors responsibilities set out on page four, the directors are responsible
for the preparation of the financial statements &nd for being satisfied that they Eive a true and fair view. and for such
internal control as tbe directors deterniine necessary to enable the preparation of finan¢ial statements tb& are free from
rnaterial misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assttssing the charitablc cornpany's abiIily to
conlinuc as a griing Concern, ctisclosing, as appli¢able, rnatters related to going concern and using the goillg concem
basis of accounting unless the directOTS either intend to liquidnte the charitable company OT to ¢ease operations, or have
no realistic alternative but to do so.
Audltor respon51b515tles for the gudlt of the Ilnanclal statements
Our objectiv¢s are to obtain reasonable assurance about whether the financial stslernents a5 a whole free from
rnater1￿ misstatement, whether due to fraud or error, and to issue an auditors, report that includes our opitiion.
Reasonable assurance is a bigh level of assurance, but is not a guarantee that an audit condu¢ted in accordance with
ISAS (UK) will always detect a material mis%talernent when it exist5. Misstatements can arise ftom fraud or e￿or and
are considered material if, individually or in the aggregate, they could re&&or￿blY be expected to influence thB economic
decisions of users tak¢n on the basis of thcsc fmancial statements,
ITregLdarities, iTh¢ludiDg fr&ud, are instance5 of non-¢ompliance with laws and regulations. We design procedures in line
with our r#sponsibilities, outlined above. to detect material rrtisstaternents in respect of irregularities. including fraud.
The extent to which our procedures are capable of detecting iffegularities, including fraud is detailed below.
We considered the opportunities and itir¢ntives that may exist witbin the org&nisation for fraud and identified the
greatest potential for fraud in relation to revenue recognition. In con)Jnon with all audits under ISAS (UK), we are also
Tequired to perfonn specific procedures to respond to the risk of manag¢m¢nt override.
We also obtsined all understaThding of the legal and regulatory frkrnework5 that the charitable company operates in,
focusing on provisions of those laws &nd rcgulations that had a direct effect OD the detErniination of material amounts
and disclosures in the financial Statements, The key laws and regulp•tions we considered in thi5 context illcluded the UK
Companies Act.
In additio￿ we congidered provisions of other laws and regulations that do not have a direct effect on tbe f￿ancial
statements but ¢omplian¢e with wbich m&y be fimdamental to the ch￿Itable COmp￿Y'S ability to operat¢ or to avoid a
material penE41ty.
Page 7

INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF
LIARCHE BELFAST
Our procedures to respond to risks idenlified included tbe following..
- reviewing the financial statsment disclosures and testing to supporting (k)Gutnentstion to assess rompliance with
provisions of Televant laws and T¢gulation$ described as h&ving a diTect effect on the financial staternents,
- enquiring of management and external legal counBel concerning actual and potential litigation and claims.
perforn)ing analytical procedures to identify any unusual or unexpected relation8hips that may indicate risks of
Materi￿ misstatement du¢ to fraud..
- in adthe88ing the risk of fraud through managemEnt override of Controls. testing tbe &ppropriatelless of journal entries
and other adjustments. assessing whether the judgements made in makirkg accounting estimates are indicative of a
potential bias. and evaluating the business rationale of any significant transactions that are unugual OI outside the
nornial COUT8e of business.
We also communicatedrelevant identified laws and regulations and potential fraud risks to all engagement team members
and Tem&ined Alert to any indiGations of fraud or noncompliance witb laws and Tcgulations tbrE)ughout the audit.
Because of the inh¢rBnt lirnitations of an audit, there is a risk that we will not detect all itteEularities, in¢luding those
leading to a material misgtateftnent in the financial stateT))ents or non-compliance with Tegulation. This risk increases the
more that compliance with a law or regulation is removed frorn the events &nd transactions ref]ected in the financial
slatements, as we will be l¢ss likely to become aware of instances of non4omplian¢¢. The risk is ￿s0 greater regarding
irrewthlarities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery* coIIusiD
omission or misrepresentation.
A fi￿her descriptiorL of our regponsibilities is availabl6 on the Fir￿l¢la1 Reporting Council's website at
www.fr¢,orB,uklauditorsre$ponsibilitie9. This de5¢riPtion forms part of our auditors, Teport.
Use of our report
This report is made solely to tEe chaTitable company's members, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit WOTk has been undertaken so that we rllight state to the charitable company'5 rnembeTS
those m&lter$ we are required to state to them in An auditors, report and for no otbeT purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the cbaritP¢ble ¢ompAny and the
charitable company'B members &s a body, for our &udit worL for this report, or for the opinions we have formed.
Joanne Small (ScnioT Statutory Auditor)
For and on b¢balf of Baker Tilly Mooney Moore
Chartered Certified Accountants
Stathtory Auditors
17 Clarendon Road
Clarendon Dock
Belfast
Co. Antrim
BTI 3BG
Date..
30 frLOo(-o ZoL*
Page 8

L'ARCHE BELFAST
STATELVtENT OF FINANCIAL ACTIVtTIES
(Ineorporating the Income And Expenditure Account)
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrieted
Funds
2024
RestrActed
Funds
2024
Total
2024
Total
2023
Note
Tncome endowments froln:
Donations &nd legaeies
35.159
235,309
270,468
317,932
Charitable activities..
Care managernent
Housing benefit
Core members. contributlOll8
Direct payment service8
Belfast HSC Trust cnntracts
746,659
65,008
118,745
268,056
746,659
207,089
118,745
268,056
87,179
665,932
208,179
113,879
236,518
107.171
142,081
87,179
Other trading a¢tivities'.
Root Soup Sales
Garden Produce S&les
Fundraising Income
9,651
8.354
12,564
9.651
,354
12.564
15,100
8,268
Investrnent inoome
1,186
1,186
591
Otber income
1.200
Total
1,265,382
464,569
1,729.951
1,674,770
Eipendlture on:
Raising fimd5
Charitable activities
3,725
921,867
13,380
17,105
800.764 1,722,631
15,085
1,509,970
Totil
925,592
814,144 1,739,736
1,525,055
Net Imeomel (expendlturt)
339,790
(349,575)
(9,785)
149,715
Transfers behveen funds
13
(401,322)
401,322
Net movement In fund5
(61,532)
51,747
(9,785)
149.715
Fund balwces brought forward at l April
579,935
5,575
585,510
435,795
Fund bAlances carried forward #t 31 Mydrcb
518.403
57,322
575,725
585,510
The Statement of Financial Activities includes all gains and losses in the year,
The notes forni part of these financi￿ st&tements
Page 9

L'ARCIiE BELFAST
(RECISTEIiED Nu1￿BER. N1040702)
BALANCE SHEET
31 MARCH 2024
3J,3.24
31.3,23
Note
FIXED ASSETS
Tangible assets
io
250,688
220,854
CURRENT ASSETS
Debtors
Cash at bank and in hand
127,887
262
194.067
219 336
390,201
413,403
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
325,037
364,656
TOTAL ASSETS LESS CURRENT LIABILITIES
575 725
585 510
NET ASSETS
S75 725
585 510
FtrNDS
Restricted Fund
13
57,322
5,575
Unre8tsi¢ted Fund
DesiBnated funds
Undesi£nated fL￿d$
339,615
178,788
301,145
278,790
575 725
585 510
The fmancial statements have been prep￿Ed in accord&Th¢e with the special provisions of P8rt 1 S of the Companies Act
2006 relating to Small companies.
The financial statements were autboTised for issue by the Board of Director8 on
signed on its behalf by:
. and were
Michael F Sheil Ioct 29, 2024 18,.31 GMT)
PaLII Tynan IOC
1, 2024 15.'47 GMT+II
MTMFShea
Mr P Tynan
The notes forni part of these financial statements
Page 10

L'ARCHE BELFAST
STATEIVIEiYf OF CASHFLOWS
FOR Tl[£ YEAR ENDED 31 MARCH 2024
Note
31.03.24
31.03,23
CA$h flows fronj operatillg activltles
Net cashprovided by/(used in)operrtting aclivttie
CFI
117,621
100,777
Cwsb floivs from lllvesting activities
Bank interest
Proceeds from s￿e of fLKed asststs
Purchase of fixed uset8
Net L'4sh provided by/(used an) Investing aL￿vI￿e5
1,186
1,000
76,829
(74,643)
591
275
122 238
(121,372)
Change In cash And c(Lyh t4ulv4levls In theye4P
42.978
20.595
Cash and cash equivalents at the beglnjjlng of the year
219,336
239,931
Casb and clsh equlvalents at the end of year
cr2
262 314
219 336
CFI. Reconclll2tlon of net Incomel (expendAture) to net
CA$h flow froni operatlng wcdvltles
31.03.24
31.03.23
Net in¢onie for year (as per Statement of Financial Statement5)
(9,785)
149,715
Adjustment5 for..
Dcpreciation charges
Bank interest
(Profit)Iloss on sale of r￿ed assets
Movement in debtors
Movement in creditors
46,995
{1,186)
(1,000)
66,180
27,310
(591)
4,942
(44.797)
Net CtuhprovldEd by operdllng 4¢tivilies
117 621
100,777
CF2. AnAlysis ofeash and Cash equfvalellts
31.03.24
31.03.23
Cash at bank and irA hand
262 314
219 336
Total eth$h and cash equlvalents
262 314
219 336
Th¢ notes forn] part of these financial statements
Pagell

L'ARCHE BELFAST
TrIOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 IVL4RCH 2024
NATURE OF COMPANY
L'Arche Belfast is a private company limited by guarantee with ¢lLaritsble status incorporated in Northern Ireland.
The ch￿ty,5 registerBd nurnbeT &nd Tegi5tered office addTess can be found in the Company Jnforn)ation on page
l. The members of the company are the trnstees alsl) detailed on page l. In the event of the Gharity being wound
up. the liability in respect of the guarantee is lirnited to £1 per mernber of the charity.
ACCOUNTLYG POLICIES
Basls of prepiring the finAnefi21 gtatements
The Charity constitutes apublic bcncfit cntity as defined by 102. Th¢ financid statements have been prepared
on the going concern basis under the historic￿ cost convention and in accordance with A¢¢oulltiDg and Reporting
by Charities: St&tement of Recommended Practice applicable to charities preparing theiT accounts in accoTdance
wilh the Financial Reporting Standard applicable in the UK I￿a the Republic of Ireland (FRS 102) (efftctive I
Janu&ry 2019) and the Companies Act 2006.
Tbe following is a sumw of the 8i8nificant accounting poli¢ies adopted by the clwitabie company in the
preparation of the finanGial &tstemeDts.
Incoming Resourcei
All incoming resources have been irkcluded in the Statement of Financial Activitie5 and have been r¢¢ognised
where ther¢ is entitlement to the income, Certainty of receipt and it can be mcasured reliably. For le8acies, the
entidement 15 the earlier of the chaTity being notified of an impending di5tributi()n or the l¢gacy being received.
In¢otne from government and other grants whelher capital grants or revenue grants are recognised when the charity
has entitlement to the ￿nds, any performance conditions allocated to the graDls hav¢ been mel it is probable the
incorne will be received and the amoullt can be measured reliably and is not defttted.
Expendlture
All expenditure is accounted for on an acC￿al5 basis and has been cl4ysified und¢r beldings tb&t aggregate all
costs related to the category.
Costs of raising funds are those costs incutted in attracting voluntary income. and those incurred in trading
activities that raise thd5.
Charitable expendikne COmPEi5eS those ¢DSts incutted by the cbarity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly lo such activities and those
costs of an indirect nature ne¢essary to SUPPOrt them.
Governance costs are the costs associated with the governance arrangements of the Ch￿lty and are prinwily
agsociated with constitutional and statutory requirements,
All costs drc ulloculcd bctween the expellditure c8tegoTies of the SOFA on a basis designed to reflect the
use of the resource. Costs T¢lating to a particular activity aTC allocated d￿¢¢dy, others are apportioned on
att appropriate basis e.g. floor areas or per capita. staff costs by the time spent and other costs by their
estimated usage.
Pag¢12
continued..

LIARCHE BELFAST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - eondnued
Fund Aecountlng
The cornpany ha8 various typos of fvnds for which it is responsible and whith Tequire separate discloSUTe. These
ore as follows:
(i) Restrtcted fi￿dS
Grantg or donations received which are designated by the donor foy 6pecifi¢ purposes. Such Purposes are within
tbe over￿1 aim of tbe charity.
(i) Unrestricted funds - Undesignated Reserves
Funds which Ire expendable at the discretion of the company in the fi￿￿erance of the objective8 of the charity.
(i) UnrestTiCted funds - Designated Reserves
Funds whi¢h have beeTh set aside by the company to act as a contingency to ensure Continuity of Service. Designated
funds continue to count as part of the unrestricted fimds of the Charity.
Jrrecoverable VAT
All resources expended are classified under activity headings that aggregate all costs related to the category.
Trrecoverable VAT is charged against the category of resources expended for which it was incurred.
Tangfible fixed Js$et8
Tangible assets irB stated at cost less accumulated depreciation and any accumulated impairnient 108ses. Cost
imcludes expendittjre tbat 15 directly atiributable to the acquisitiDn of the assets.
DepTeciation is provided at the following annual rale5 in order to WTite off each asset over its estimated useful life.
Lmprovements to property
1 S¢/0 on reducing balance
Fixtures, flttings and equipment 15g/o on reducing balance
Motor Vehicles
- 250/0 on reducing balance
Computer Equiprnent
330/0 on cost
Pension costs
The eharitabl¢ ¢ompany operates a defined contribution pension scheme. Contributions payable to the charitable
ompany's pension scherne are charged tD the Ststement of Financilll Activities in the peTiod to which they relate.
Holiday pay accrual
A liability is rccognised to the extent of any unused holiday pay entitlement which has accn]ed at the balance sheet
date and is available to carry forward to fijtsre periods. This is measured at the undiscounled salary cost of the
futtjre holiday entitlement so accNed &t the b&lance sheet date.
Taxatlon
There is no liability to taxation due to the cbaTitable status.
Operatlng Leases
L'Ar¢he classifies the lease of office equipment, motor vehicles and premises as operating leases. The title to the
equiprnent, vehicles and premises remains with the lessor. Rental charges ate charged on a strdight line basis over
the tern of the lease.
Debtors
Trade and Dther debtors are r¢Gognised at the Settlement amowit due &fter any trade discount offered. Prepayments
e vallled at the &rnount prepaid of the transaction price.
Creditors
Creditors and provisions are Tecognis¢d wbere tb¢ cbarity has a present obligation resulting from a past event that
will probably result in the transfer of fimds to a third p8ty and the amount due to settle the obligation can be
measured or estllnated reliably. Creditors ar¢ norn]PAlly recoEnised at tbeir settlement amount after allowing for any
trade discounts due.
Page 13
continued...

L'ARCHE BELFAST
NOTE8 TO THE FtNANCIAL STATE￿[ENTs - contlnued
FOR T￿E YEAR ENDED 31 MARCH 2D24
ACCOUNTING POLICIES - continued
Financial Instruments
The charity only has financial assets and financial liabilities Df a kind that qualify e4S basic financial instruments.
These aTe initially recogttised at transaction vAlue and subsequently measured at their sGttlement value.
Judgements and key sources Df estimatiOfL uncertginty
The following judgements including those involving estimates have been made in the PToce5s of applying the above
accounting policies that have had the mDBt yignificant eff¢¢t on the &mount8 recognised in the fmancial statements
and that have f4 signifi¢ant risk of causing a material adjuslment to the canying amount8 of assets and liabilities
within the next financial year,.
(i)
Depreciation method and asset use￿1 lives
The estim&tes alld assumptions arc reviewed on an Ongoing basis considering th¢ current and future market
conditions.
Page 14
C07)tinued...

0¢
otsoowc>o
tso
[rJL)￿ 5 o u

C> C*

L'ARCHE BELFAST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 NL411CH 2024
INCOME- Charitable activides
Tota]
Restricted
Funds
Total
Funds
2024
Total
Funds
2023
L'Arehe
Vi114ge
Core
Members
UnrestrA¢ted
Funds
Care Management:
Domiciliary Care
Additional hours
IDdepeIJdLllt Living Fund
635,40S
20,190
91,064
746,659
635,405
20,190
91,064
746,6S9
456,737
143,666
65,529
665,932
Housing Benefit..
NIHE - rent
NtHE- Supporting People
HE - Supporting People
emergency Covid- 19
65.008
65,008
142,081
55,798
124,532
142,081
142.081
142,081
142,081
65,008
207,089
208,179
Core m¢mb¢r8 contiibutions..
118,745
118.745
113,879
Direct payment services..
268,056
268,056
236,518
Belfast HSC T￿st contr&cts:
Conllrjunity Growth
Community Roots
Community Far¢
Additional uplift
32,377
10,599
44,203
32,377
10,599
44203
32,377
10,599
44,203
27,696
29,064
41,226
9,185
107,171
87,179
87,179
87,179
87,179
142,081
229,260
1,198,468 1,427,728 1,331,679
In the PriOT year, £259,552 of income from charitable activities related to RestrA¢tsd Funds and £1,072,127 related to
UnreslTi¢ted Funds,
Page 17
continued..

L'ARCHE BELFAST
NOTES TO THE F￿ANCIAL STATEMENTS - continlled
FOR THE YEAR ENDED 31 MARCH 2024
EXPENDITURE- Raising fullds
Total
Restricted
Fundq
Tota]
Funds
2024
Total
Fundg
2023
Developlng Long-
Term
Su5t%lnability
Unrestricted
Funds
Staff cost8
Training and development
Platforn] & rcgulatory fees
Telephone ¢baTges
Post and stationery
Repairs and Tenewals
13.380
13,380
lJ28
14,908
14,010
120
955
1,989
13
1,989
13
150
45
150
45
Page 18
continue(L..

Tr o
¥0
¢ KO
O Tr4 Tr4 m
p*
- Q¢ Jn
4> E
C¢ ¥D
1> C*
(Th r<J ¢
m p- P4

0 0 C>
bn • r-4
4>
try ¥
Ln r r¢
oo C

LIARCHE BELFAST
NOTES TO THE FINANCIAL STATEMENTS - eontlnued
FOR THE YEAR ENDED 31 MARCH 2024
FINANCIAL INsTRuME￿[s
The fair valued carrying arnounts of the charity'5 fillancial instnjments, being debtors alld creditors, aTe given in
notes I l and 12.
The only incotne from tbe charity'8 financial instrnments is the bank deposit interest receivable. as disclosed
under investment income in the statement of fmancial activities.
NET INCOMING RESOIJRCES
Net Inco]ning Resources is Stated after charging'.-
2024
2023
Fees payable to auditOT for audit of accounts
Fees payable to auditor for accounting assislance
Depreciation
(Gain)/Loss on disposal of fixed assets
Operating lease expense
11.400
7.200
46,995
(1,000)
6&196
27,310
4,942
59,210
STAFF COSTS AND DIRECTORS EMOLUMENTS
2024
2023
Wage5 and Salaries
Social security costs
Pension costs
1,120,732
77,153
990,800
68,387
J 218 219
1077.807
The &ver&ge nuD]ber of employee5 during the year was 60 {2023: 57).
The diTectors received no remuneratiDn in the course of their work during the year and no employees received total
employee bentsfits in exces8 of £60,000.
Compensation paid to key nwiagement personnel in the year to 31 March 2024 was £52,834 (2023.. £51,448).
io.
TANGIBLE FIXED ASSETS
mprovements
to
Property
Flxtures
2nd
flttlngs
Motor
vehieles
Computer
¢qulpment
Tota18
COST
At l April 2023
Additiony
Dis'posals
17,032
5,618
246,255
7,898
30.291
58,100
29,665
5,213
323,243
76,829
At 31 March 2024
88
400 072
DEPRECIATION
At l April 2023
Charge for year
Eliminated on dwosal
2,061
2.811
53,408
29.544
22,319
11,676
24.601
2,964
102,389
46,995
At 31 Mar¢h 2024
4,872
33,995
149,384
NET BOOK VALUE
At 31 March 2024
17,778
171,201
7,313
250 688
At 31 M￿ch 2023
14,971
192 847
7,972
5.064
220,854
Page 21
continued...

L'ARCHE BELFAST
NOTES TO TIIF, FINANCIAL STATEMENTS- continued
FOR THE YEAR EIYDED 31 MARCH 2024
ii.
DEB TORS
2024
2023
Independent Living Fund
Domici]iary Care fees
Due from members
Root soup debtor5
Direct payment services
Housing Executive rent & supporting people
Bad debt provision
Prepayments alld accrued income
Supplier debit balances
7,706
83,129
3,142
1,800
12,4S6
11,583
{3,442}
7J07
4J06
127,887
10,052
86,827
7,106
4,090
33,205
9,346
(10,505)
45,608
8,338
194,067
12.
CREDITORS: &mounts fAlllng due wlthln one year
2024
2023
Trade creditors
ACC￿al5 and dgf¢rred income
Taxation and social security
12,451
34,480
18,233
65,164
4,685
27,480
l6,582
48,747
Page 22
ontinued...

L'ARCHE BELFAST
NOTES TO THE FINANCIAL STATEMENTS - eontinued
FOR THE YEAR ENDED 31 MARCH 2024
13.
ANALYSIS OF CHARITABLE FUNDS
At31
March
21124
At l April
2023
ncome
Expenditure
Transfers
Restricted Funds
Core members
L'Arche Villa£e
Developing Long-Terni Sustainability
Wolfson Transport Project
Ellibei Sulluner House
142,081
224,496
34,392
58,100
5,500
(142,081)
(625,818)
(34.392)
(9,683)
(2,170)
401,322
5,575
5,575
48,417
3,330
Total Restrleted Funds
5,575
464.569
(814,144)
401,322
57J22
Unre$trleted Funds
Designated Fund5
General Funds
301,145
278,790
38,470
(439,792)
339,615
178,788
1,265,382
(925.592)
Total Unrestrlcted Funds
579,935
1,265,382
(925.592)
(401,322)
518,403
Total Funds
585.510
1,729,951
(1,739,736)
575,725
The deficit on L'Arche Village is a result of direct payinent in¢ome being allocated to uIJrestricled funds, Therefore,
a transfer of £40 1,322 has been rnade frorn Unrestricted to L'Ar¢he Village to corye¢t.
At the year end the designated element of uwestricted funds is for a contingency and Gontinuity or service Te&erve,
Page 23
continu¢d...

L'ARCHE BELFAST
NOTES TO THE FINATrICIAL STATE)￿NTs - ¢ontlLued
FOR THE YEAR ENDED 31 IVAARCH 2024
14.
ANALYSIS OF CHARrrABLE FUIYDS- PIUOR YLIR
At31
March
2023
At l Aprll
2022
Tneorne
Expenditure
Transfers
Restrleted Funds
Core members
L'ATche Village
Developing Long-Tern] Sustainability
152,381
282.533
34,392
(152,381)
(539.972)
(34,392)
6,058
5,575
251,381
5,575
Total Reslrieted Funds
11,633
469,306
(726,745)
251,381
5,575
Unrestrlcted Funds
D¢signated Fund
General Funds
283,627
140,535
17,518
(268,899)
301,145
278,790
1,205.464
(798,310)
Total Unrestrlcted Fwidi
424,162
1,205,464
(798,310)
(2SI,381)
579,935
TotAI Funds
435,795
1,674,770
(1,525,055)
585,510
Regtrficted fund5:
Core members reweseThts ￿lldS ieceived from NIHE Supporting People programme.
The L'Arche Village project will Comprise the development of an in¢lu5ive multi-purpos¢ facility, designed for leisure
and skill development activitieB arnong adults with and without learning disabilitics.
Developing LoDg-Tenn Sustain&bility represents fimds received from The National Lottery Community Fund,
Dorni￿1 accourLrs fimd NI to aS5isI L'ATche Belfast in becoming more r¢silient and preparcd for the futrjre, This is
achieved by eniblirLg the DiTector of Servic¢8 to focus on strategic development and strategic discussions.
Wolfion Transport Project represents fimd$ reeeived from The Wolfson Foundation for the purchase of two minibuse$
to transport adults with le￿ning disabilities to &¢cess horticultural and food preparation skills training.
Ember Summer House ProjectrepIesents fi￿d$ received frozn Th¢ Will Cbaritable Trust towards a sunjmer house and
outdooT fumitur¢ at the supported living service.
Page 24
Continued...

L'ARCHE BELFAST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
IS. ANALYSIS OF NET ASSETS BETWEEN FUNDS
U]]restrithd
Funds
Restricted Total Funds
Fun(L5
2024
Tangible fixed assets
Current assets
CTeditors less than one year
198.941
384.240
64 778)
51,747
5.961
38
250,688
390,201
At 31 March 2024
518.403
57,322
575 725
16. TAXATION
The Ch&rity is recoEnised as such by HM Revenue and Customs and is entitled to certain tax exemptions on income
and profits from inv¢strnents, and surpluses on any trading activities carried on in furtherance of the Charity's
prirnary objectives, if these profits or su￿luSe5 are applied solely for charitoble pury)oses.
17. OPERATING LEASE COMMITMENTS
At 31 March 2024 the Cbarity has total ￿tUre commiknents under non-callceliable operating Icases relating to
propety and motor vehicles as s¢t out below..
2024
2023
Withiu one year
In one tD five years
In ]nore tlun five year$
59,996
166,445
15,600
242,041
49,596
148,441
30,000
228,037
18. TRANSACTIONS WITH DIRECTORS AND RELATED PARTIES
The ChaTity was under the control of the Board of Direetors throughout the current and preTrious peTiod. No director
emolument5 weTe paid during the year (2023-Nil). There were no rnat¢rial transactions during the year in which any
direetor or Telated paty bad an interest requiring digclosure.
19. LEGAL STATUS OF CHARITY
The charity is & cornpany limited by guarantee, nDt having 51)are capit￿. The liability of each of its members is
limifrd to £1.
Page 25

L'ARCHE BELFAST
INCOME AND F.XPENDITURE ACCOitNr
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
31.3.23
Income
Care ManageTnent
Hou8ing Benefit
Core members contribution8
DiTect payTnent services
Belf&st HSC Tn￿t contracts
Voluntary Inoome
Fwidraising Income
s￿e$ income
746,659
207,089
118,745
268,056
87,179
270,468
12,564
665,932
208,179
113,879
236,518
107,171
317,932
1,728,765
1,672,979
Other inwn]e
1.200
Deposit account interest
591
1,729,951
1,674,770
Ezpenditure
Rent
Rates and water
Insurance
Light and heat
Food household
Wages
Telephone
P05t pthd st&tionery
Advertising
Travelling
Motor expcnses
Repairs and renewal8
Computer coBt5
Recruitment cxpenses
Sundry expenses
Training. development & fonn&tion
Garden Proje¢t/The Village
Root Soup Project
Grow Cook Cater project
Accountancy
L'Arche International & overseas
Legal & Professional fees
Auditors, rernuneration- current year
Auditors, remuneration- prior year underaccrn&l
Depreciation of tsngible fjxed &ssets
Fixtures and fittings
Motor vehicle&
Computer Equipment
IJnprovementS to PTOP¢rty
{Gain)ILoss on disposal of tangible fixed assets
Bad debt write off
101,051
2,939
18,74S
43,906
75,446
1,218,219
16.907
5,013
908
3,221
29,642
24,021
6,491
18,979
37,666
10,451
19,460
I,oio
22,035
9.975
4,200
10,012
7,1100
3,600
96,585
1,249
17,904
35,349
76,094
1,077,806
13,207
5,359
777
5,295
22.332
21,828
4,316
29,996
7,514
16,242
754
19,814
4,475
4,332
12,468
7,200
29,544
11,676
2,964
2,811
(1,000)
(i)
20,259
2,657
2.333
2,061
4,942
10,505
1,523 653
Carried forw8Td
(8,340)
151.117
Page 26

L'ARCHE BELFAST
INCOME AND EXPENDITURE ACCOUNf- Cont'd
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
31.3,23
Brought forward
(8J40)
151,117
Finance costs
Bank charge5
1.402
NET (DEFICIT)/SURIILUS
(9,785)
149,715
Page 27