**Charity registration number NIC 105856**
**Company registration number NI639093 (Northern Ireland)**
## **BCM INTERNATIONAL NI**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2023**
## **BCM INTERNATIONAL NI**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Directors**
Mrs J Girvan Mr K Parker Mrs M Dundas Mrs A McGrath Mrs J Larmour
**Secretary** Mrs J Larmour **Charity number** NIC 105856 **Company number** NI639093 **Principal address** 41 Seymour Street Lisburn Co Antrim BT27 4SY **Registered office** 41 Seymour Street Lisburn Co Antrim BT27 4SY **Independent examiner** GMcG Lisburn Century House 40 Crescent Business Park Lisburn BT28 2GN
## **Bankers**
## **Solicitors**
Danske Bank Belfast Finance Centre PO Box 183 Donegall Square West Belfast BT1 6GE W G Maginess & Son 68 Bow Street Lisburn Co. Antrim BT28 1AL
## **BCM INTERNATIONAL NI**
## **CONTENTS**
||**Page**|
|---|---|
|Directors' report|1 - 4|
|Independent examiner's report|5 - 6|
|Statement of financial activities|7|
|Statement of financial position|8|
|Notes to the financial statements|9 - 18|
## **BCM INTERNATIONAL NI**
## **DIRECTORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023**
The directors present their annual report and financial statements for the year ended 31 December 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
## **Objectives and activities**
The principle objectives of the charity are to advance and promote in Northern Ireland and elsewhere the Christian Faith in accordance with the statement of doctrine set out in the Second Schedule of the Company's Memorandum and Articles of Association and include;
- To proclaim the Gospel in order that children, teenagers and adults might come to faith in Jesus Christ as Saviour and Lord.
- To establish believers in the Christian life, service and local church involvement through constructive, consistent teaching of the Word of God.
- To serve the local Bible believing Church.
- To maintain fellowship with all sections of BCM International and the advancement of fellowship with any group of believers having a similar purpose and activity in any part of the United Kingdom and overseas.
The charity carries out residential events which enable it to teach the Word of God to children, young people and adults throughout the year. It provides opportunities for believers who ascribe to the values and principles of BCM International NI to volunteer with us. It provides training for its volunteers and for local bible believing churches who work with children and young people. It also provides residential facilities for local bible believing churches and other groups of believers in order that they may be taught the Word of God.
BCM International NI relies heavily on the commitment and support of its vast number of volunteers across Northern Ireland who faithfully pray, serve on camps, run and maintain Mullartown House and for the general running of the charity. The time given by volunteers, without which we simply could not achieve what we do, is to be celebrated. The Directors are very grateful to the hundreds of volunteers who have helped over the last year. We give thanks to God for each volunteer and their service.
The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
The directors believe they have been successful in achieving the objectives of the charity throughout the year by the operation of the following core activities. Through these activities, children, young people and adults were reached with the Gospel and Christians established in their faith.
## **Summer Camps**
During July and August eight 6-day residential camps were hosted by Mullartown House, Annalong. There were 4 children’s camps, 1 pre-teen camp, 1 junior teens camp, 1 senior teens camp and 1 family week with a total of 570 campers attending and 250 volunteers. One of the children’s camps is targeted towards disadvantaged young people from the Belfast area, a number of whom are referred by Social Services.
We ran an additional 4-day residential summer camp at Rostrevor Youth Centre for teens; 18 campers and 10 volunteers were involved.
Each camp is run by a Programme Director who with their team of leaders work hard to ensure that the young people have an enjoyable physical, mental and spiritual experience while at camp.
- 1 -
## **BCM INTERNATIONAL NI**
## **DIRECTORS' REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
## **BCM Residential Weekends**
In 2023 Mullartown House hosted 2 weekend reunions from the summer camps – Senior Teens and Family Camp. There were also 2 City Kids’ residential weekends and 3 City Teens’ residential weekends, primarily attracting children and young people from inner city areas of Belfast. In addition, we had a Summer Camp Volunteer Training Weekend and a Ladies’ weekend, both run by BCM NI at Mullartown House.
## **Supporting local churches**
_Residential weekends:_ Our property in Annalong hosts weekends for church-based groups and school and university Christian Unions, enabling us to serve the local Bible believing Church. In 2023, 28 different residential groups used our facilities, meaning we welcomed over 1200 visitors to Mullartown House over the course of the year. These visitors were served by around 100 volunteers.
The BCM Centre in Lisburn hosts 4 parachurch groups for Bible studies and prayer meetings and has been able to continue to do this throughout 2023.
## **Bible Clubs**
These clubs are held during term time and enable us to reach children and encourage them to pursue a deeper relationship with God.
Bible Clubs ran weekly during term-time in Stoneyford, Ballygowan and Lisburn, attracting 10-15 children each week in each area.
We also ran shorter spells of Bible Clubs in various areas of Belfast during term-time: 8 clubs in the Markets area, 11 in Turf Lodge, 4 in Moyard, 5 in Twinbrook, 6 in Rose Street, 6 in Willowbank, and 3 in Hannahstown.
2 discipleship groups for teenagers ran weekly at Mullartown House with an average attendance of 75 teens per week, a third group ran monthly in Lisburn with an average attendance of 35 teens. An additional bible study group for senior teens met weekly (Jan-June) and then fortnightly (Sept-Dec) in the BCM Centre during termtime.
## **Summer Outreach:**
**Hello Life** seeks to reach into the local communities through different forms of outreach including Bible Clubs, visitation, practical help and family fun days. There were 5 teams in June, July and August, each made up of an average of 10-12 volunteers; in Lurgan, Lisburn, Downpatrick, Belfast and Ballinderry. 4 of the teams were residential. For several of the volunteers this was the first time they had participated in this type of outreach.
During the Hello Life weeks 63 individual bible clubs took place, mostly as part of 3-day, 4-day or 5-day series in various housing estates, with attendance ranging from 8 children to over 30 children.
**Other activities:** A number of other activities were held throughout the year to reach children, young people and adults with the gospel and to encourage them in their faith. These included the missionaries and interns speaking in schools on over 30 occasions, and in other settings on at least 30 further occasions. We also ran a 4-week mentoring programme for some of our summer volunteers.
## **Training**
Volunteers are at the core of BCM NI’s ministry and training sessions are offered to equip them in serving effectively with us. All of our volunteers receive Child Protection, Health and Safety and Data Protection training.
Camp volunteers attended a training weekend in April 2023, receiving relevant training on various aspects of camp ministry. Hello Life volunteers attended a training day in May 2023 looking at how to reach out most effectively into various communities.
- 2 -
## **BCM INTERNATIONAL NI**
## **DIRECTORS' REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Ministry Development**
Esteban Pineda, from the US, joined us in September 2022 as an intern for a year, staying with us until September 2023.
In Summer 2023 we had 2 American students complete part of their Bible College internship with BCM NI: Rachel McMahon and Mary Ellen Schomer.
## **Full time missionaries**
Jason & Gemma Hill continue to manage the facility at Mullartown House and the annual programme. They also direct the BCM programme of camps and weekends.
In 2023 BCM NI advertised, and subsequently appointed, a new missionary, Jason Nicholl, to the role of Assistant Camp Director. Jason assists the Hills with the ministry of Mullartown House.
Nate Heater continues in his role as Development and Support Officer, overseeing the development of Hello Life and discipleship, and supporting existing ministries.
Miriam Reimer served in administration and maintenance, both at Mullartown and at the BCM Centre, until October 2023.
Judith Rogers continues in her role as CEO with the aim of supporting the BCM NI Board in their governance responsibilities, and the missionaries in their ministry.
## **Admin volunteers**
Julie Larmour, along with Elizabeth Spence and Avril McGrath, helped Miriam to keep the administration up-todate, especially during the summer months.
## **Property**
Mullartown House and BCM Centre: Most of our activities are centred in these two properties. During 2023 the Family Block kitchen was replaced, painting carried out, a trampoline installed, renovations to the Dining Room carried out, new carpet laid, among other maintenance tasks. We submitted a planning application to replace the cottage at Mullartown with a similar dwelling, and are awaiting its approval.
## **Links with BCM International**
We maintained links with the wider BCM International body through membership of the UK Anchor Trust and attendance at the European Conference in Poland in October. We also had a visit from the outgoing and incoming BCM US Presidents in September.
## **Financial review**
The results for the period are as set out on pages 7 to 18. The charity returned net incoming resources of £8,717 (2022 - £143,804) of which there were unrestricted net incoming resources of £12,650 (2022 - £56,818) and restricted net outgoing resources of £3,933 (2022 - net incoming resources £86,986). At 31 December 2023, the level of unrestricted reserves held was £1,047,762 (2022 - £1,035,112).
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The directors consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
- 3 -
## **BCM INTERNATIONAL NI**
## **DIRECTORS' REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Structure, governance and management**
BCM International NI is a company limited by guarantee, the liability of the members is limited to £1, and it is governed by its Memorandum and Articles of Association.
BCM International NI is part of the wider BCM International network. Bible Centered Ministries is a global nondenominational ministry dedicated to Reaching Children and Developing Churches worldwide. BCM has more than 700 missionaries serving in 50 countries across five continents as well as Pacific and Caribbean islands.
BCM International NI is registered as a Charity with The Charity Commission for Northern Ireland (NIC 105856).
The directors who served during the year and up to the date of signature of the financial statements were: Mr G Connor (Deceased 2 August 2024) Mrs J Girvan Mr K Parker Mrs M Dundas Mrs A McGrath Mrs J Larmour Mr A Shanks (Resigned 22 May 2024)
New directors are appointed by the members of the charity at the annual general meeting.
All directors are required to participate in training e.g. Good Governance course organised by NICVA. Directors are regularly updated on legislation that impacts upon the running of a charitable organisation e.g. recent changes in legislation introduced by the Charities Commission.
BCM International NI is managed by a voluntary board of directors who are responsible for the management of the charity. The board of directors comprises at least 6 directors who meet bi-monthly to oversee the management of the charity. The board of directors conduct regular reviews of the charity's strategic plan, with policies and procedures reviewed and updated on an ongoing basis.
The day to day management of Mullartown House is delegated to Mr Jason and Mrs Gemma Hill.
This report has been prepared in accordance with the provision applicable to companies entitled to the small companies exemption.
The directors' report was approved by the Board of Directors.
## **Mrs J Larmour**
Director Dated: 19 September 2024
- 4 -
## **BCM INTERNATIONAL NI**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE DIRECTORS OF BCM INTERNATIONAL NI**
We report to the directors on our examination of the financial statements of BCM International NI (the charity) for the year ended 31 December 2023.
## **Responsibilities and basis of report**
As the directors of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to:
- examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
- follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
- state whether particular matters have come to our attentions.
## **Basis of independent examiner's report**
We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 That the accounts do not accord with those accounting records
- 3 That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
- 4 That there is further information needed for a proper understanding of the accounts to be reached
- 5 -
## **BCM INTERNATIONAL NI**
## **INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE DIRECTORS OF BCM INTERNATIONAL NI**
## **Independent examiner's statement**
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
GMcG Lisburn
Century House 40 Crescent Business Park Lisburn BT28 2GN
Dated: 19 September 2024
- 6 -
## **BCM INTERNATIONAL NI**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**2**
37,424
15,432
Charitable activities
**3**
148,519
-
Investments
**4**
719
1,380
Other income
**5**
15,587
-
**Total income**
202,249
16,812
**Expenditure on:**
Charitable activities
**6**
189,599
20,745
**Total expenditure**
189,599
20,745
**Net income/(expenditure) and**
**movement in funds**
12,650
(3,933)
**Reconciliation of funds:**
Fund balances at 1 January
2023
1,035,112
263,494
**Fund balances at 31**
**December 2023**
1,047,762
259,561|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
52,856
47,189
99,418
148,519
150,508
-
2,099
281
-
15,587
15,503
-
219,061
213,481
99,418
210,344
156,663
12,432
210,344
156,663
12,432
8,717
56,818
86,986
1,298,606
978,294
176,508
1,307,323
1,035,112
263,494|**Total**
**2022**
**£**
146,607
150,508
281
15,503|
|---|---|---|
|||312,899
169,095|
|||169,095|
|||143,804
1,154,802|
|||1,298,606|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 7 -
## **BCM INTERNATIONAL NI**
## **STATEMENT OF FINANCIAL POSITION**
## **AS AT 31 DECEMBER 2023**
|**Notes**
**Fixed assets**
Tangible assets
**11**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**14**
Unrestricted funds|**2023**
**£**
**£**
1,071,658
9,767
237,545
247,312
(11,647)
235,665
1,307,323
259,561
1,047,762
1,307,323|**2022**
**£**
**£**
1,083,297
12,835
216,000
228,835
(13,526)
215,309
1,298,606
263,494
1,035,112
1,298,606|**2022**
**£**
**£**
1,083,297
12,835
216,000
228,835
(13,526)
215,309
1,298,606
263,494
1,035,112
1,298,606|
|---|---|---|---|
||||1,298,606|
||||263,494
1,035,112|
||||1,298,606|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2023.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the directors on 19 September 2024 and signed on their behalf by
Mrs J Girvan Mr K Parker **Director Director Company Registration No. NI639093**
- 8 -
## **BCM INTERNATIONAL NI**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1 Accounting policies**
## **Charity information**
BCM International NI is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 41 Seymour Street, Lisburn, Co Antrim, BT27 4SY.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.5 Expenditure**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under one of the following headings: Costs of raising funds, Expenditure on charitable activities and Other expenditure.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
- 9 -
## **BCM INTERNATIONAL NI**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1 Accounting policies (Continued)**
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings 2% straight line Fixtures and fittings 20% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
- 10 -
## **BCM INTERNATIONAL NI**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1 Accounting policies (Continued)**
## **1.9 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2 Donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2023**|**2023**|**2023**|**2022**|**2022**|**2022**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Donations and gifts|37,424|15,432|52,856|47,189|99,418|146,607|
## **3 Charitable activities**
|Weekend and other fees
Outside Group fees
Camp fees|**2023**
**£**
7,777
58,430
82,312
148,519|**2022**
**£**
9,709
66,768
74,031|
|---|---|---|
|||150,508|
## **4 Income from investments**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2023**|**2023**|**2023**|**2022**|**2022**|**2022**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Bank interest receivable|719|1,380|2,099|281|-|281|
- 11 -
## **BCM INTERNATIONAL NI**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **5 Other income**
||**Unrestricted **|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2023**|**2022**|
||**£**|**£**|
|Other income|1,941|1,048|
|Tuck shop income|4,454|4,205|
|T Shirt and DVD income|3,663|3,374|
|Rental income|5,529|6,876|
||15,587|15,503|
- 12 -
## **BCM INTERNATIONAL NI**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
## **6 Charitable activities**
|**2023**
**£**
**To advance and promote the Christian Faith:**
Staff costs
23,901
Depreciation and impairment
13,899
Camp expenditure
79,953
Hello Life expenditure
4,839
Mullartown House kitchen expenditure
1,934
BCM Missionaries expenditure
4,610
Club expenses
5,062
Telephone
1,267
Insurance
5,641
Rates
3,785
Heat and light
18,649
Postage. stationary and printing
4,307
Repairs, maintenance and cleaning
23,944
Gifts
4,597
Sundry expenses
5,713
Bank charges
513
Legal and professional fees
6,230
Accountancy
1,500
210,344
210,344
**Analysis by fund**
Unrestricted funds
189,599
Restricted funds
20,745
210,344
**7**
**Net movement in funds**
**2023**
**£**
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
13,899|**2022**
**£**
17,345
14,610
62,842
4,372
412
3,183
3,903
1,139
5,198
3,145
17,693
3,609
18,099
7,266
3,826
598
415
1,440|
|---|---|
||169,095|
||169,095|
||156,663
12,432|
||169,095|
||**2022**
**£**
14,610|
## **8 Directors**
None of the directors (or any persons connected with them) received any remuneration or benefits from the charity during the year.
- 13 -
## **BCM INTERNATIONAL NI**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **9 Employees**
|**Employment costs**
Wages and salaries|**2023**
**Number**
2
**2023**
**£**
23,901|**2022**
**Number**
1|
|---|---|---|
|||**2022**
**£**
17,345|
There were no employees whose annual remuneration was more than £60,000.
## **10 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **11 Tangible fixed assets**
|**Freehold land**
**and buildings**
**Fixtures and**
**fittings**
**£**
**£**
**Cost**
At 1 January 2023
1,126,104
48,460
Additions
-
2,260
At 31 December 2023
1,126,104
50,720
**Depreciation and impairment**
At 1 January 2023
61,530
29,737
Depreciation charged in the year
9,921
3,978
At 31 December 2023
71,451
33,715
**Carrying amount**
At 31 December 2023
1,054,653
17,005
At 31 December 2022
1,064,574
18,723|**Total**
**£**
1,174,564
2,260|
|---|---|
||1,176,824|
||91,267
13,899|
||105,166|
||1,071,658|
||1,083,297|
- 14 -
## **BCM INTERNATIONAL NI**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
|**12**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Other debtors
Prepayments and accrued income
**13**
**Creditors: amounts falling due within one year**
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income|**2023**
**£**
6,800
2,690
277
9,767
**2023**
**£**
500
3,167
3,833
4,147
11,647|**2022**
**£**
8,861
3,712
262|
|---|---|---|
|||12,835|
|||**2022**
**£**
185
5,775
3,427
4,139|
|||13,526|
- 15 -
## **BCM INTERNATIONAL NI**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **14 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|||**Movement in funds**|**Movement in funds**||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Balance at**|**Incoming**|**Resources**|**Balance at**|
||**1 January 2022**|**resources**|**expended**
**1**|**January 2023**|**resources**|**expended**|**31 December**|
||||||||**2023**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Missionary Fund|2,126|3,664|(3,183)|2,607|4,412|(4,610)|2,409|
|Deed and truth|640|-|-|640|-|-|640|
|Mullartown Building Fund|162,196|-|(2,960)|159,236|-|(2,960)|156,276|
|Candy Club Fund|258|50|-|308|50|-|358|
|Mullartown House Kitchen|8,845|342|(1,557)|7,630|-|(3,074)|4,556|
|Seymour Street Development Fund|1,257|-|(360)|897|-|(660)|237|
|Hello Life|1,186|4,499|(4,372)|1,313|2,638|(3,951)|-|
|Cottage|-|90,863|-|90,863|9,712|(5,490)|95,085|
||176,508|99,418|(12,432)|263,494|16,812|(20,745)|259,561|
- 16 -
## **BCM INTERNATIONAL NI**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **14 Restricted funds (Continued)**
## Missionary Fund
The Missionary Fund represents funds received for the benefit of the work of specific missionaries.
## Deed &Truth
Deed & Truth seeks to support people with intellectual disabilities and their families by advocating for their meaningful inclusion in Churches.
## Mullartown Building Fund
Represents specific donations received for the construction of a new sports hall development on the existing Mullartown site.
## Candy Club Fund
Donations received in relation to hosting and facilitating a weekly bible club meeting.
## Mullartown House Kitchen
Improvement to the kitchen at Mullartown House.
## Seymour Street Development Fund
Improvements to outdoor area including existing outhouse at Seymour Street premises.
## Hello Life
Team that contributes to community work and kids clubs in the area.
## Cottage
Donations received to enable the charity to demolish the existing cottage and engage in the construction of a new purpose built cottage.
- 17 -
## **BCM INTERNATIONAL NI**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **15 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At**
General funds
**Previous year:**
**At**
General funds
**Analysis of net assets between funds**
**At 31 December 2023:**
Tangible assets
Current assets/(liabilities)
**At 31 December 2022:**
Tangible assets
Current assets/(liabilities)|**1 January**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**At 31**
**December**
**2023**
**£**
**£**
**£**
**£**
1,035,112
202,249
(189,599)
1,047,762
**1 January**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**At 31**
**December**
**2022**
**£**
**£**
**£**
**£**
978,294
213,481
(156,663)
1,035,112
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2023**
**2023**
**2023**
**£**
**£**
**£**
910,824
160,834
1,071,658
136,938
98,727
235,665
1,047,762
259,561
1,307,323
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
919,483
163,814
1,083,297
115,629
99,680
215,309
1,035,112
263,494
1,298,606|
|---|---|
## **16 Analysis of net assets between funds**
## **17 Related party transactions**
There were no disclosable related party transactions during the year (2022 - none).
- 18 -