Charity registration number NIC 105856 (Northern Ireland) Company registration number N1639093 BCM INTERNATIONAL NI ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
BCM INTERNATIONAL NI LEGALAND ADMINISTRATIVE INFORMATION Directors Mrs J Girvan Mr K Parker Mrs M Dundas Mrs A McGrath Mrs J Larmour Mr J D Martin (Appointed 20 September 20241 Secretary Mrs J Larmour Charity number {Northern Ireland) NIC 105856 Company number N1639093 Principal address 41 Seymour Street Lisburn CoAntrim BT27 4SY Registered office 41 Seymour Street Lisburn CoAntrim BT27 4SY Independent examiner GMCG Lisburn Century House 40 Crescent Business Park Lisburn BT28 2GN Bankers Danske Bank Belfast Finance Centre PO Box 183 Donegall Square West Belfast BT16GE Solicitors W G Maginess & Son 66 Bow Street Lisburn Co. Antrim BT28 1AL
BCM INTERNATIONAL NI CONTENTS Page Directors, report Independent examinerfs report Statement of financial activities Statement of financial position Notes to the financial statements 9-18
BCM INTERNATIONAL NI DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The directors present their annual report and financial statements for the year ended 31 December 2024. 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 1021 (effective 1 January 2019)" Objectives and activities The principle objectives of the charity are to advance and promote in Northern Ireland and elseWhe the Christian Faith in accordance with the statement of doctrine set out in the Second Schedule of the Company's Memorandum and Articles ofAssociation 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 Intemational and the advancement of fellowship with any group of believers having a similar purpose and activity in any part of the United Kingdorn 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 Nl to volunteer with us. It provides training for its volunteers and for local biLle believing churches who work with children and young people. It also provides residential facilities for l¢xal bible believing churches and other groups of believers in order that they may be taught the Word of God. BCM International Nl 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. Achievèments 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 583 campers attending and 251 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 the Kilbroney Centre for teens,. 34 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, rnentsl and spiritual experience while at camp.
BCM INTERNATIONAL NI DIRECTORS. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 BCM Residential Weekends In 2024 Mullartown House hosted 4 weekend reunions from the summer camps - Kidslmerge, Family Camp, Junior Teenslmerge, and Senior Teens. 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 Nl at Mullarbwn House. Supporting local churches Residential weekends." Our propety in Annalong hosts weekends for church-based groups and school and university Christian Unions, enabling us to serve the local Bible believing Church. In 2024, 26 different residential groups used our facilities, meaning we welcomed over 1,370 visitors to Mullartown House over the course of the year. These visitors were served by around 100 volunteers. The BCM Centre in Lisbum hosted 3 parachurch groups for Bible studies and prayer meetings until September 2024, 2 of these groups met for the remainder of the year in ourtemporary premises on Railway Street. 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 (20-25 weeks) in Stoneyford, Ballygowan and the Springfield Road, attracting 9-15 children each week in each area. The Bible Club in Lisbum ran from January to March attracting similar numbers. We also ran shorter spells of Bible Clubs in various areas of Belfast during term-time: 8 clubs in the Markets area, 2 in Turf Lodge, 2 in Rose Street. 3 discipleship groups for teenagers ran weekly at Mullartown House with an average attendance of 75 teens per week, a third group ran monthly in Lisbum with an average attendance of 40 teens. An additional bilje study group for senior teens met fortnightly (Jan-June) in the BCM Centre during term-time. Summer Outreach: Hello Life seeks to reach into the local communities through different fomis of outreach including Bible Clubs, visitation, practical help and family fun days. There were 5 teams in July and August, each made up of an average of 10-12 volunteers; in Lurgan, Lisbum, Downpatrick, Belfast and Ballinderry. 3 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, *day or 5-day series in various housing estates, with attendance ranging from 8 children to over 30 children, averaging 15 per club. In addition, the teams ran some youth events in Downpatrick and Ballinderry. 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 speaking in schools on over 20 occasions. We also ran a 4-week mentoring programme for some of our summer volunteers. Training Volunteers are at the core of BCM Nl'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 2024, receiving relevant training on various aspects of camp ministry. Hello Life volunteers attended a training day in May 2024 looking at how to reach out most effectively into various communities. We also ran a Bible Club training day in June.
BCM INTERNATIONAL NI DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Full time missionaries Jason and Gemma Hill continue to manage the facility at Mullartown House and the annual programme. They also direct the BCM programme of camps and weekends. Jason Nicholl continues as the Assistant Camp Director at Mullartown, focusing particularly on bookings from non-BCM groups, and looking after volunteers. Nate Heater continues in his role as Development and Support Officer, overseeing the development of Hello Life and discipleship, and supporting existing ministries. Anne Martin joined the team in February 2024 in the role of Admin and Finance Assistant. She also assists with catering at Mullartown on occasions. Judith Rogers continues in her role as CEO with the aim of the supporting the BCM Nl Board in their governance responsibilities, and the missionaries in their ministry. Admin volunteers Elizabeth Spence and Avril McGrath helped Anne to keep the administration up-to-date, especially during the summer months. Property Mull8rtowrR House.. During 2024 windows in the link at the front of the main house were replaced, the bam door was replaced, the ride-on lawnmower was replaced, renovations to the dining room continued, LED floodlights were installed over the fire assembly point, Family Block heating boiler was replaced, painting Caled out, a new projector was installed in our main meeting room, carpets were replaced in Family Block, the guttering was cleaned across the site, a new shower room off the Meelmorelmeelbeg dorms was installed, 4 fire doors in the sports hall were replaced and the fence was replaced in the orchard and along the playing field alongside other maintenance tasks. In August we received planning approval to demolish and re-build the cottage. BCA4 Centre.. During 2024 a survey revealed the deepseated damp issues at the Centre. Remedial works. alongside the creation of disabled toilet facilities, commenced in November 2024. During the renovatr'on work the BCM Nl office re-located temporarily to premises owned by Railway Street Presbyterian. Links with BCM International We maintained links with the wider BCM International body through membership of the UK Anchor Trust. Ja50n Nicholl and Anne Martin also attended Candidate Orientation in the Netherlands in November 2024, where they met BCM missionaries from other parts of Europe and the US. Financial review The results for the period are as set out on pages 7 to 18. The charity returned net incoming resources of £83,128 {2023 - £8,717) of which there were unrestricted net incoming resources of £34,734 12023 £12,650) and restricted net incoming resources of £48,392 {2023 - net outgoing resources £3,933). At 31 December 2024, the level of unrestricted resetves held was £1,082,49612023 - £1,047,762). It is the policy of the charity that unrestricted funds which have not been designated for a specrfic use should be maintained at a level equivalent to beeen 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.
BCM INTERNATIONAL NI DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Structure* governance and management BCM International Nl is a company limited by guarantee, the liability of the members is limited to £1, and it is governed by its Memorandum andArticles ofAssociation. BCM International Nl 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 Intemational Nl 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.. Mrs J Girvan Mr K Parker Mrs M Dundas Mrs A McGrath Mrs J Larmour MrA Shanks Mr G Connor Mr J D Martin (Resigned 22 May 20241 (Resigned 2 August 20241 (Appointed 20 September 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 Nl 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 Lamiour Director
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 Nl (the charity) for the year ended 31 December 2024. 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 elig'ble 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{91{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 Gharity 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 frorn 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.. That accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act- or That the accounts do not accord with those accounting records 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 That there is further information needed for a proper understanding of the accounts to be reached.
BCM INTERNATIONAL NI INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE DIRECTORS OF BCM INTERNATIONAL NI Independent examiner's statement Since the charity's gross income exeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of Chartered Accountants Ireland, which is one of the listed bodies. We have completed our examination and have no concems 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 Chartered Accountsnts Century House 40 Crescent Business Park Lisbum BT28 2GN Dated:
BCM INTERNATIONAL NI STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestri¢ted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Notes Income and endowments from: Donations and legacies Charitable activities Investments Other income 63,615 179,297 3,334 15,779 72,353 135,968 179,297 3,334 15,779 38,026 148,519 719 15,587 15,432 53,458 148,519 2,099 15,587 1,380 Total income 262,025 72,353 334,378 202,851 16,812 219,663 Expenditure on". Charitable activities Other expenditure 226,679 612 23,961 250,640 612 190,201 20,745 210,946 10 Total expenditure 227,291 23,961 251,252 190,201 20,745 210,946 Net income and movement in funds 34,734 48,392 83,126 12,650 (3,933) 8,717 Reconciliation of funds: Fund balances at 1 January 2024 1,047,762 259,561 1,307,323 1,035,112 263,494 1.298,606 Fund balances at 31 December 2024 1,082,496 307,953 1,390,449 1,047,762 259,561 1,307,323 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
BCM INTERNATIONAL NI STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024 2024 2023 Notes Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand 12 1,076,996 1,071,658 13 16,999 312,176 9,767 237,545 329,175 247,312 Creditors: amounts falling due within one year 14 (15,722) (11,647) Net current assets 313,453 235,665 Total assets less current liabilities 1,390,449 1,307,323 Income funds Restricted funds Unrestricted funds 15 16 307,953 1,082,496 259,561 1,047,762 1,390,449 1,307,323 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 2024. The directors acknowtedge 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 and signed on their behalf by Mrs J GiNan Director MrKPar Directotr Company Registration No. N1639093
BCM INTERNATIONAL NI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policles Charity information BCM International Nl is a private company limited by guarantee incorporated in Northem Ireland. The registered office is 41 Seymour Street, Lisburn, Co Antrim, BT27 4SY. 1.1 Accountlng 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 IFRS 1021 (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 lo 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.
BCM INTERNATIONAL NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 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 impaiment 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 Fixtures and fittings 20/0 Straight line 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 carying 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-temi 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 paty to the contractual provisions of the instrument. Financial assets and liabilities are offset, wth 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 wtthin 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 ServIS 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 2024 Accounting pollcles (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 tennination beneffts. Donations and legacies Unrestricted Restricted funds funds Total Unrestricted Restricted funds funds Total 2024 2024 2024 2023 2023 2023 Donations and gifts 63,615 72,353 135,968 38,026 15,432 53,458 Charitable activltles 2024 2023 Weekend and other fees Outside Group fees Camp fees 29,936 68,942 80,419 7,777 58,430 82,312 179,297 148,519 Income from Investments Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Other income 3,334 3,334 719 1,380 2,099 11
BCM INTERNATIONAL NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Other income Unrestricted Unrestricted funds funds 2024 2023 Other income Tuck shop income T-shirt and DVD income Rental income Access Nl income 1,793 4,787 3,779 4,925 495 1,941 4,454 3,663 5,340 189 15,779 15,587 12-
BCM INTERNATIONAL NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Expendlture on charitable activities 2024 2023 Direct costs Staff costs Depreciation and impairment Camp expenditure Hello Life expenditure Mullartown House kitchen expenditure BCM Missionaries expenditure Club expenses Telephone Insurance Rates Heat and light Postage. stationary and printing Repairs, maintenance and cleaning Gifts Sundry expenses Bank charges Legal and professional fee5 Accountancy Cottage Seymour Street development Isaiah Fund expenditure Candy Bible Club 41,804 18,003 94,084 4,462 23,901 13,899 84,659 4,839 1,934 4,610 958 1,267 5,641 3,785 18,649 4,307 23,944 4,597 5,713 513 80 1,500 660 5,490 5,627 1,063 1,298 6,055 3,073 22,100 4,785 26,590 2,456 2,426 536 195 1,620 10,845 930 2,580 108 250,640 210,946 Analysis by fund Unrestricted funds Restricted funds 226,679 23,961 190,201 20,745 250,640 210,946 Net movement in funds 2024 2023 The net movement in funds is stated after chargingl(crediting)'. Depreciation of owned tangible fixed assets Loss on disposal of tangible fixed assets 18,003 612 13,899 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 2024 Employees 2024 Number 2023 Number Employment costs 2024 2023 Wages and salaries 41,804 23,901 There were no employees whose annual remuneration was more than £60,000. 10 Other expenditure Unrestricted Unrestricted funds funds 2024 2023 Net loss on disposal of tangible fixed assets 612 11 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 14-
BCM INTERNATIONAL NI NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 12 Tangible fixed assets Freehold land Fixtures and and building5 fittings Total Cost At 1 January 2024 Additions Disposals 1,126,104 50,720 1,176,824 23.954 23,954 13,062) (3,0621 At 31 December 2024 1,126,104 71,612 1,197,716 Depreciation and impairment At 1 January 2024 Depreciation charged in the year Eliminated in respect of disposals 71,451 9,921 33,716 8,082 (2,450) 105,167 18,003 (2,450) At 31 December 2024 81,372 39,348 120,720 Carrying amount At 31 December 2024 1,044,732 32,264 1,076,996 At 31 December 2023 1,054,653 17,005 1,071,658 13 Debtors 2024 2023 Amounts falling due withln one year: Trade debtors Other debtors Prepayments and accrued income 10,745 5,812 442 6,800 2,690 277 16,999 9,767 14 Creditors: amounts falling due within one year 2024 2023 Other taxation and social security Trade creditors other creditors Accruals and deferred income 539 5,945 5,075 4,163 500 3,167 3,833 4,147 15,722 11,647 15-
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BCM INTERNATIONAL NI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THEYEAR ENDED 31 DECEMBER 2024 16 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 1 January 2024 Incoming resources Resources expended At31 December 2024 General funds 1,047,762 262,025 (227,291) 1,082,496 Previous year: At 1 January 2023 Incoming resources Resources expended At31 December 2023 General funds 1,035,112 202,851 (190,2011 1,047,762 17 Analysis of net assets between funds Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 December 2024: Tangible assets Current assetsl{liabilities} 920,035 162,461 156,961 150,992 1,076,996 313,453 1,082,496 307,953 1,390,449 Unrestricted funds 2023 Restricted funds 2023 Total 2023 At 31 December 2023: Tangible assets Current assetsl(liabilities) 910,824 136,938 160,834 98,727 1,071,658 235,665 1,047,762 259,561 1,307,323 18 Related party transactions There were no disclosable related paty transactions during the year (2023- none). 18-