L'ARCHE BELFAST REPORT OF THE DIllE￿ORs AND FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2024 Regtstered Number= r41040702 ChArity Number NIC105755 L'ARCHE BELFAST CONTENTS OF THE FINANCIAL STATEMKEUS FOR T]tE YEAR ENDED 31 MARCH 2024 Page Legal and Administr2tiYE InformatiDll Report rf>f the Directors 2 to 5 Independent Allditors. Report 6 ts 8 Statement of FlnancislActivltles Balance Sheet Jo Statement of Cashfiows li Notes to the Fin2neSal Ststernents 12 to 25 The follow%ng pages do not form part olthe st*thLtory fiDancial statements Detslled Incoroe And expenditure account 26 to 27 L'ARCHE BELFAST LEGAL AND Aj>￿t￿IsT1L&TlVE lTrtFORMATION FOR TBE YEAR ENDED JI MARCH 2024 sECR￿Ally M5 M C8rnpbell DIRECTORS Mr M F Sheil (ChaTnnaD) Ms M Catnpbell Ms M Devlin Ms K McM3bon Mr M McDowdl M5 J Buc]Janan frCDaly Mr P Tynan Ms A Mccafftey MrMLee REGISTERED OYFIC 54 Knockbreda Road Belfast BT6 OJB REGISTERED NUMBER N1040702 105755 Cberity CotDmission Nt XR 51980 HMRC AUDITORS Baker Tilly Mooney Moore Statutrry Auditors 17 Clarendon Road Clarendon Dock Belfast Co. Antii BTI 3BG SOLICITORS Thghans Marlborough House 30 Victoria Street Belfast BTI 3GG BANKERS Ulster Bank Lin)ited I￿20 Lombard Street Belfast BTI IBH DIRECTOR OF SERVICES MT Scott Shively Pag¢ I L'ARCBI BELFAST REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 31 TrIARCH 2024 Report of tbe Trustees (incorporating the directors, report) For the year ended 31, March 2024 The directors of the charitable cornpèny subrnittheir annual Teport and the auditsd financia] statements forthey¢ar eDded 3 L March 2024. The ffmanciAI statements have beell prepared in accordance with the Financial Reporting Stan¢J2rd &pplicable in the UK andthe Republic of Ireland QFRS 102) (effective l January 2019)-Cknities SORP (FRS 102), the FinaTkcial Reporting Stsndard appJicable in the UK and the Repubtic of treland (FRS 102) and the Compani&s Act 2006. L'Arcbe Belfast is a r¢￿ered C]￿ity {105755 with Charity Cor[￿DiS$lOn Nt 51980 witb HM Revenue and Customs) and a company lin)ited by guarantee (Nt 40702). Its Eegistered offie¢ is 54 KDo¢kbreda Roa& Bem BT6 OJB. The direGtc)rs of company are its tntss for the pwpose of cknity law and thrnughout this report are collectively refetred to as the directors. The present directors and any past directr who setyed ￿illg the year are giveti on page four. The external advisors are set out on pag¢ one. STRUCTURE, COVERNANCE AND MANAGEMENT L'ATche Eelfast is governedby its MemoTalldum andArti¢les of Association adopted on 9 July 2002. Jn the eYerAt of tt company being wound up memberÈ are required to contiibuts an amount not exceeding £1. The Board of Directors are respoThMTrle for the overaIl govenwL¢¢ of tbe cornpany. They ar¢ recrnited aDd appointed for the skllls and experience that tbey oan brillg to tb¢ managernent of the charity and for tbeir ¢oJJJmilment to 1he ethos aTAd rnission of L'Arche. There are sub.CODMnittee5 CoV￿l￿g d¢vsiopmenl fundraising. fyjance and alldit They report regularly to the Board. so that all decisions made are ratifiedbytbe full board in due eOUTS& A Directol of Services is appointed by the Board to llthnagethe day-to4ay operatioDS oftbe and for implemenfing the poIicies agreed by the Board of DiTectors. OBJECTIVES AIqD ACTtvrTfES OF THE CEARITY The principal objeotive ofthe ckwity is to devtlop a loving alld supportive corllzll￿ity inBeIfast whiGh aims to advanc¢ the educatioll Jnd p¢rsollal sJJlls development of people with learning disabiIities and to nurture tbeirpctsonal ititetests. employment and work opportanities, aud their cultural. faith, or religious traditions. L'AT¢be Be]tht is a faith-b&%ed organisation which is rootedin ChtistiaDity, and is open to persong of any faithbackgrounl andto th(Tr5¢ withno religious affiEiatioL It xs fowidcd on tILe principle that systexns of belief-be they secul2r or re]igious - mak¢ the world a b¢tter placc wh¢n they promote the di8TJity of all human beings, iWiTing us to be opcn to people of different intsllcth capacities. social origin5. races. religions> gend¢r4 and cul￿¢5. The Charity conthbutesto the qU￿lty of Eife ofitsmemb¢Tsby expaudingtb¢ir horizons throughtheprovisioaof specialist c&r¢ oJd support, and by using a person-centred aPPToaclL to help them take part in their own care and support plarJnin& rnake a Contiibution to their local neighbourhooQ and to work towards ac]Jievable and roeauingful goals. Tbe L'Arche Belfast community consists of four houses on the Ormeau RO￿ whi¢b ¢ontxtiue to be home for fo)]rteen ¢ore memberslclients who share their lives with each other and assist with paid staff and unpaid voluuteers who have chosen L'Arche as a way of ]ife. The commullity also extends itself as a place of belonging to other people with intellectual disabililies who Jive lo¢ally, by providing opportunities for them to get involved in social xctivities, or to participats in one or more of OUT workprojects. PUBLIC BENEFIT The diTectors confirm that they have had due reEard for tbe 8uidan¢e prodoced on Pllb]i¢ B¢n¢fit by the Charity Coll)mission for Northem Ireland, and are pleased b report that dwitig 2022r23 they have coniinued to meet the Public Benefit requlrement as folloThT. Page 2 L'ARCHE BELFAST RIPORT OF THE DJiiEcfoRS FOR THE YEAR ENDED 31 TrIARCH 2024 ACHIEVEMENTS AND PEBFORMANCE L'knhe Belfast continues to PTovide & seTvice of ¢aTe aud support to fourteen people who have learDing disabilities (¢0 rnembers). This service is provided at 481. 547 and 563 Ornieau Road. PToperties owned andjoirAttyM￿a8ed by Choice Housing, and l A St. John's Avenue. which is iented from apriv&t¢ landlort The Belfast TTty and South Eastern Trusts have both indicatedthat they would like to see our supported living service dev¢lop fjJrther. as ive have a growing waiting list for these servi¢es and there is a high demand for BUPPOrted Jiving in the Belfast are& Th¢ organisation continue5 to nm and further develop an outreach programme throughout the ￿eater Belfast area bas&J at the"L'Arche Vdlage- site ott MaDse Road. Be]f&%t. which provides a wide T8llge of worL leisure. 2nd social activities for people with learning disabiltttes in a conjmunity context The outreach ?￿￿arnme also orgenises events such as dis¢os, pub quizzes and Digbts out for people witb leaniing disabilities, and includes the provisioll of bespoke respite service8 to a small nu]nber of individuals who require I:1 support to engage in activities in their local corllrnunities. OUT day opportunities programmes (previously ref¢￿ed to as woik projects) continue tt) operate from our -L'knhe Village" site. Atpresentwe offer opportunities for participants to ¢ngageiL horti¢ulth]T4 assistsngwith slteTllainte￿C joinery andwoodworking, cooking and nutritio￿ arts and Crafts, music and dance1m0v￿￿eAl and external tsips to vaTiOUS pla¢es of I￿tereSt in the loca] area. At present we offer placements to over 100 persons v4Éth a learning disabi]ity on a weekly basis. and some of our sessions are open to persons without a learning disability who are experiencing some forni of isolation or difficulty in their lives - asylum seekers, pensionets. people with a m¢ntal health Conditio￿ attd at-risk yOllDg peopl¢. We have also been able to Provide vofunteerinE opportuniti¢s to coTrorate ￿ups, and to a ￿llp of A- Level students from Lagall College. which is adjacent to the Village site. We are currently exploring ways iti Th*Li¢h the site can g¢n¢rnte additiollal income, e.g. by selling our garden produce and Woodw0￿prodllCts, and operating a ￿0P up" clwity sbop and cafe. We a]so offer day ripportunity progTamrnes in venues in the local communtty, n￿st notably horticulturelwoodworking sessions at Colin Glen in Wert Belfast, and cook¢ry/ activity sessii)DS b85ed ill local chureh halls. Due to the interest in and deD]and foT the Se￿ICeS provided at the Village, we antieipate fjthher ￿wth in both activities and partAcipant Dumbers in the coming yeaT. PLANS FOR FUTIJRE PEIUODS L'Ar¢be B¢lfast is fortunate in that to date we have been able to n￿l￿tsiD all of OUT contra¢ts with tb¢ Health and So¢ia] C8Te Tntsts. botb foi domiciliary GaTe proirysion and day OPPOTtitiiti¢& and were awarded additional fimding to provide dairtime support to our residential core mernbels who do Dot attend Sta￿tory thy serviees. RELATED PARTIES Th¢ charity is affiliat¢a to L'Arche Treland and is part of the Federation of L'Arche JDternational. There W¢T¢ no transa¢tiOllS with Telated parties as set out in note 18 to the fiJwiciaI statements. All those involved with the wing of tTrte core MeErybe￿ are vetted by the authorities and receive ongoitig trayJ)ing ill all areas of care to Mtherable adults. Bisk assessments are carTied out for a]1 aspe¢ts of our wor¥ and iadividual risk managemellt plans are put in place for eath ￿re member wbo ￿￿e[V¢S a service of cate and support from Jts. An oigatiisational risk registsr is in plac4 which is reviewed on a quarterly bas25 by tbe Board ofDireGtOTS. Page 3 L'ARCBE BELFAST REPORT OF THE DIRECTOBS FOR THE YEAJI EP4DED 31 MARCH 2024 FINANCIAL REVIEW The clwity's ineome foT the 12 Tnonth period ending 31 March 2024 was £1,729951 increasing from the prevlous finallc1￿ year (£1,674.770 in 2023). Tot￿ resources expended of £1.739,736 Ir￿reased whell compar¢d to the pmio finan¢ia] year (£1,525.055 in 2023) with net expenditure for the year amounting to £9,785 (2023: rjet 2ncome £149,715). Total net assets amounted to £575.725 as at 31 March 2024 (2023: £585510). IIESERVES POLICY The diTectors are obliged to Ènsure that sutRcient reserv¢5 are ava]lable to ￿loW the organisation to continue its work in tbe foreseeabl¢ futute. The PTincipal fimding sources of the charity were GovezJ)ment Bodies, ie. The Notthern Ireland Housing Executive, the Belfast Health and Social Care ThLSt alld other So¢ial Secwity DepaTtm￿ts. Funditig was also obtained from the tndependent Living Fum¢l Other rnonies ar¢ received from private donoTS and by way of fijndraising events. The directors endeavour to havE betwem 3 and six montL%' rtjnnittg costs in Reserves. Thi8 is to ensure tbat ¢ontinuity of seTvice to our core Me￿berS in the eventofaD enwgttncy, andto provide foTaa¢quate contingu￿YP1atiti1ns. There is a balance in Reserves reIating to the cbaTity'5 UDrestTiCted Funds of £518,403, approximatety 17 weeks n￿ll}ng costs for the organisatiojx of wbi¢b £339,615 bas been designated specifically for a ¢onting¢ncy and coutinuityof service The directors are sboTsrA below Oth￿ th&TA a$ have held office to the ryort apwoval dat¢: Mr M Sheil Ms M C4tnpbell Ms M Devlin Mr K M¢Mabou Mr M McDowell Ms J Buchanan Mr C Dajy Mr P Tynan Ms A Mccaffrey MrMLee STATEMENT OF DJRECTOR'S RESPONSIBILrrIES The directors are responsible for preparing the Report of the DitectOTS arLd financial statements in aGwrdance with applicable law and regulatiow. Cornpthy law requires the directors to pieparc fmancial ststements for ¢a¢h finaacial year. Und¢r that law tbc directo bave el¢cted to prepare the f￿ancIal statements in accordance with Unttea Kingdom Genmlly Ac¢ept¢d Accountitig Practice (United Kingdom A¢counting Standards and applicable law). UrLder company lawthe direotOES mustnot approve tbe fin2ncial stateD]ents unless they are satisfied that they give a true 2nd fair view of the state of aftairs of the company and of the profft OT loss of the company ft)r that period. InprepaTing thrse fjnanciai stst¢ments, the directors are required to: select witable accounting poli¢i¢s aud then apply them consistently; makeiudg¢ments alld esttraates that are Tcasonable alld prudclltr, prepare the Snaacial statements on the going cojjcern b&%is unIess it is irLappropriate to Preslln￿ that tbe compauy will CODtinue in busine55. The d2rectors are respon￿TrIe for keeping adequate acco]mting re¢0￿5 that are sufficA¢nt to Bhow and wlain tbe company's trans&ctions and disclose with reasonabl¢ a￿Ur1¢Y at any tim¢ th¢ fiDan¢i&L position of the ¢ompany and enable the￿ to eDsure that the financial st&tellLents con)ply wttlL tbe Compapics Act 2006. They ar¢ also respon￿￿1¢ for safeguardttig the assets of tb¢ cornpany 2nd Ikence for tsking reasonable steps for preventiorA afkd detectiOD of frdud and other itregularities. Page 4 L'ARCHE BELPAsr REPORT OF THE DtRECTORS FOR THE ITAR ENDED 31 MkRCH 2024 STATENIENT AS TO DISCLOSi)RE OF INFORMATION TO AIJDITORS So'far as tlke director5 are aware, t&eTe is no relevant audit infornmtion (as defined by Section 418 of the CompanieB Act 2000 of wlLicb the Co￿panY'S auditors aTe unaware. aDd each directOThas tthn all the steps that they ought to have tsken a5 a director in order to make themselves aware of any relevant audit inforn)atton and to ¢st8blish that the wmpany. auditOTS are aware of tbat ?nforniatior AUDITORS The authtors. Baker Tilly Mooney Moore, have indicated theiT willin￿eSS to continue in office, and a resolution concerning theiT re-appointjnent will be proposed at the Annual Gener81 Meeting. Tl)e above report h&% been prepared in accoTd3nce with the Special Provisions of Part IS of the Companies Act 2006 rela1in8 to sn)alR compaL)ies. ON BEHALF OF THE BOARJ): Paul Tynan IOC fr P Tynan 1. 2024 15:47 GMT+ii Date- 2111012024 Page 5