Str Chartered Accountants and Regislered Auditors REGISTEI RED CHARITY NUMBCI R- 105975 REPORT OF THC TRUSTCES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR CNDED 31 MAY 2023 FOR HEI ALTFtCARE CHRISTIAN FELLOWSHIP OF IRELAND CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Flegislered to carry out audil work and regulaled lor a rang8 of inv8sITn8nt busin8SS activities in the United Kingdorn by thp Institute ol Ghartered Accountant5 In Ireland
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND CONTENTS OF THE FINANCIAL STATEThIENTS lor the Ye2r Ended 31 MAY 2023 P2ge Report of the Trustees Independent Examiner's Report Ststement ol FinaThcial Activities Balance Sheet Notes to the Financial Statements 8 to 13
[{[4 ALTHCARE CHRISTIAN FELLOWSHIP or IRELAND REPORT OF THE TRUSTCES for tlie Ye2r Ended 31 MAY 2023 The trustees present their report with the financial statements of tlie cliarity for the year ended 31 May 2023. The trustees have adopted the provisions of Accounting and Reportiiig by Charities= Stateinent OE Recommended Practice applicable to charities preparing their accounts in accordaiice with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 20 I9). 013JECTtVES AND ACTIVITIES Policies and object(ves In seltiTh(y objectives and plannino for activities. the Trustees have triven due consideration to general guidance published by the Charity Comfftission relating to public benefit and in particular to its supplemet]tary public benefit uidance on the furtherance of Christianity by forming groups of Cliristians in hospitals and other places of medical and health work for the purposes of fellowship and active evangelism. ."he objectives of the charity. worldwid< is to inspire and equip healthcare workers to minister God's love, and provide total paiient care. b. Strategies for acllieving obj¢ctives Our aim is to build the kinodom of God in all healthcare fa¢ilities: Bringing together staff from all healthcare disciplines. wlio share their Christian faith for mutual encouiacrettjent and prayer. as well as to express the love of God and provide spiritual care to people who are sick, elderly or disabled. Facilitating communication and partnership within the network of healthcare workers. chap13ins and local churches. Supportin positive healthcare initiatives w51ich will enhance quality care for staff, patients and their relatives.
HEALTIICARE CHRISTIAN FELLOWSHIP OF IPKEI LAND REPORT OF THE TRUSTEES for the Year Ended 31 MAY 2023 ACHIEVEMENT AND PERFORMANCE ain aeliicvements of the Charity As a Fellowsliip we seek to initiate regular opportunities to foster support and encourncrement througli prayer and fellowship for healthcare staff within their workplace. Contact is maintained through personal visits. and also via emails. phone calls, video calts, training and literature. Fellowship meetinos are held various hospitsls in both Northern Ireland and the liepublic of Ire18nd, as the Fellowship takes an all-lreland approach. Staff who transfer to other facilities are linked up with existincr Contacts in their new place of work. The Trustees as well as the rnembers of the National Action Team meet regularly for Pfdyer and fellowship via visits and video calls. They also maintain links with their counterparts in the UK Europe and worldwide. .'he National,..Action Team, with the a5sistsnce 2nd leadership of the National Coordinator, work together, not only to support the network of fellowship groups. but also to provide suitable training for healthcare staff. such as Saline (TM) training. A greatly encouraging development more recently, has been the uptake by more local churches and hospital chaplains in hosting and participating in such training. This also enable5 thetn in tum to connect with healthcare workers based in their own areas. Overall, the statement of financial activities for the year ended J l May 2023 reflects a net decrease in resources of £19.603 leading to a total funds carried fonvard of £88.214. b. Risk review Tlie trustees are continuing to assess any risks to which the charity may be exposed, in particular those related to the operations and finances of the charity. FINANCIAL REVIEW - Going concern After making appropriate enquiries. the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable fijture. For this reason, they continue to adopt the going concern basis in preparing the financial statetnents. Further details regaiding the adoption of the going concern b&sis can be found in the accouoting policies. b. Rcserves policy It Is the policy of the charity that reserves. that have not been desiunated for a specific purpose, be maintained at a level equivalent to between three and six montlis expenditure, with whicli the Trustees consider they will be able to continue their current activities. Fin2ncial risk management objectives and policies It is tlie policy of the charity that reserves, that have not been designated for a specific purpose, be maintained at a level equivalent to between three and six months expenditure. with which the Trustees consider they will be able to continue their current activities. STRUCTURE. GOVERNANCE AND MANAGEME< NT Governing docutncut The charity is unincorporated and is governed by its Trust Deed of I st March 1985 and is a registered charity. number NIC 105975 witli Ihe Charity Comiiiission for Northern Ireland.
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND REPORT OF THE TRUSTEES for the Year Ended 31 MAY 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Charity constitution The principal activity of the charity continued to be that of encouraging prayer in the field of health; also training. discipleship, and evangelism hospitals and the overall field of healthcare. The charity has been formally admitted by the Inland Revenue, as such, for income tax purposes. The statutory reliefs under S.505 of the Income and Corporation Taxes Act 1988 are admissible on income from 1st March 1985 subject to compliance with the tems of S.505 of the Act. Its registered number with HMRC is KN70453. b. Methods of appointment or election of Trustees The tnanagement of the Charity is the responsibility of the Trustees who are elected and ¢o-OPted under the terms of the Trust deed. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 105975 Princip212ddress 49 Cushenny lioad Portadown Craigavon Co. Armagh B T62 4JF Trustees C Wells R McKechnie E Philpott A Gillanders J Labib (resigned li.6.23) B Heinzel A Moat Independent Exatniner Thomas Samuel Patton FCA Patton Rainey and Associates Chartered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT Bankers U15ter Bank Ltd Belfast City Office PO Box 232 I l-l6 Donegall Square East Belfast BTI SUB. Page3
HFALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND REPORT OF THC TRUSTCI ES for the Ye2r Ended 31 MAY 2023 STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance Witli applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" The law applicable to charities in Northern Ireland, requires the trustees to prepare financial statements for each financial year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and application of resources, includin(r the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply tliem consistently- observe the methods and principles in the Ch2rity SOIiP' make judiyements and estimates that are reasonable and prudent" prepare the financial statements on the going concem basis unless it is inappropriate to presuFne that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that tlie financial statetnents comply with the Charities Act OOrthern Ireland) 2008. the Charities (Accounts and Reports) Reoulations (Northern Ireland) 2015, They are also respoTJsible for safeguarding the assets of tlie charity and hence for taking reasonable steps for the prevention and detection of fraud and other itregularities. Legislation in the United Kingdom goveming the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by order of the board of trustees OD 29 July 2023 and signed on its behalf by- C Wells - Trustee Page 4
Chartered Accountants and Registered Auditors J.NDE4 PENDENT EXAfviINCR'S REPORT TO THE TRUSTE4 ES or IIEALTHCARE CHRISTIAN FEI LLOWSIIIP OF IRELAND I report on the accounts of the company for the year ei?ded 31 May 2023, which are set out on pages six to tl)irteen. Respective responsibilities of eh2rity trustees 2nd examiner As the cllarity's trust.ees you are responsible for the preparation of tlie accounts in accordance with tlie requirements of the Cliarities Act (Nortliern Ireland) 2008. I have examined your cl)arity'S accounts as required under Section 65 of the Charities Act. In carrying out Iny examination I have followed the Directions given by tlle Cllarity Commission for Northem Ireland under seclion 65(9)(b) of the Charities ACL examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions triven by I'he Charity Commission for Northern Ireland under Section 65(9)(b) of tlie Charities Act state whether particular matters have come to my attention. B2sis of the independent CX3miner's report I have examined your charity accounts as required under Section 65 of tlie Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland uoder Section 65(9)(b) ol tlie Charities Act. The examination included a review of ihe accounting records kepl by the charity and a comparison of the accounts presented witli those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations fTom you as charily trustees concerning any such matters. My role is to state whether any material Inatters have come to my attention oiving me cause to believe- Tliat accountintr records were not kept in accordance witli Section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply ivith the accountinly requirements of the Charities Act That tliere is furtlier informalion needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and. iii connection wfftth following the Directions of the Chaiity Commission for Northern Ireland, I have found no matters tliat require drawing to your attention. Thomas Samuel Patton FCA Patton Rainey and Asso¢iatcs Chartered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT 29 July 2023 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry out audit work and regulated lor a range of investment business a¢livilies in the United Kingdotn by the Inslilule of Chartered Accountants in Ireland
HEALTHCARE CHRISTIAN FEI LLOWSHIF OF. IREI LAND STATEf¥fjCI NT OF FINANCIAL ACTIVLTICS ror tlie Ye2r nded 31 MAY 2023 31.5.23 T4Jt21 funds 31.5.22 Total ds Unrestricted fund Restricted fund Note5 INCOME AND ENDOWMENTS FROfvI Donations and legacies I,016 I,Ol6 11.087 Other trading activities Other income 161 14,300 Total 1,016 I,Ol6 25.548 EXPENDITURE ON RaÈsin<r ndS 17,677 17,677 l4.I91 -.b2rit2ble activities L)onations made 1.856 1,856 14,950 Other 934 934 5.555 Total 20,467 20,467 34.696 NET tNCOMEI(EXPENDITURE) {19.45l) (19,451) (9, l48) RE< CONCILIATLON OF FUNDS Total fvnds brouoht fonvard 107,817 I07,8l7 116.965 TOTAL FUNDS CARRIED FORWARD 88J66 88?66 107.817 Tlie notes form part OF these financial statements Page 6
. HE¢ ALTHCARI CHRISTIAN FELLOWSHIP OF. IREI LAND BALANCE SHC4 ET 3[ MAY 2023 31.5.23 Total funds 31.5.22 Total nds Unrestricted Eurld Restricted fund Notes CURRENT ASSEITS Debtors Cash at bank and in hand 179 88,689 179 88,689 108,319 88,868 88,868 I08.319 CREDtTORS Amounts falling due within orLe year (502) (502) (502) NET CURRENT ASSETS 88J66 88J66 107.817 L'OTAL ASSETS LESS CURRENT LIABILITIES 88,366 88J66 107.817 NET ASSETS 88,366 88J66 107,817 FUNDS Unrestricted funds 88J66 107.8l7 TOTAL FUNDS 88.366 I07.817 The financial statements were approved by the Board of Trustees and authorised for issue on 29 July 2023 and were signed on its behalEby: C Wells - Trustee Tlie notes fomi part of these financial stat"erneiits
HE4 ALTHCARE CHRISTIAN FELLOWSIIIP OF IRELAND NOTEI S TO THE FINANCIAL STATEMENTS for tlie Ye2r C4 nded 31 MAY 2023 ACCOUNTING POLICIES B2sis of preparinu tlie financial 5tstcmcots The fitkancial statetnents of the charity, which is a public b¢e11t entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accountino and Reporting by Charities". Statement of Recommended Practice applicable to charities preparing their accounts in accordance wtth the Finarlcial Reporting Standard applicable in the UK and Republic of Ireland (Flis 102) (effective l January 2019).. Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland, and the Charities Act (Northern Ireland) 2008. The financial statements have been prepared under the historical cost convention. Income All income is recognised tn the Statement of Financial Activities once the charity has entitlement to the Funds, it ts probable that the income will be received and the amount can be measured reliably. The recognition of income frotn legacie5 is depeThdent on establishing entitlemenL the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entLtlement to a legacy exists when the Charity has 5uffictent evidence that a gift has been left to them (throuJo knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be reColSed when it is probable that it will be received and the fair value of the amount receivable, which will generdlly be the expected cash nOUnt to be distributed to the Charity. can be reliably Ured. Expenditure Expenditure is recognised once there Ès a legal or constructive obligation to transfer economic benefit to a third paty. it is probable that a transfer of economic benefits will be required in settletneDt and the amount of the obljoation can be measured reliably. Expenditure is classified by activity. The costs OE each activity are made up of the total of direct costs and shared costs. including support costs involved in undertaking each actLvily. Direct costs attributable to a sinole activity are allocated directly to that activity. Shared costs which contribute to Tnore than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with tlie use of resources. Central staff costs are allocated on the basis of time spenL and depreciation charges allocated on the portion of the 2sset's use. Expenditure on charitable activities is incutred on directly undertaking the activities which rther the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. Grants offered subject to conditions which have not been met at the year end date are noted as a COTnmitsneTht but not accrued as expenditure. Taxation The charily is exempt frotn tsx on its cliaritable activities. Fund 2ecoutttiDg General funds are unrestricted fijnds which are available for use at the discretion of tlie Trustees in lurtherance of the oeneral objectives of the Charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set &side by the Trustees For particular purposes. The aim and use of each designated fund is set out in the notes to the Financial statements. Restricted fvnds are funds which are to be used in accordance witli specific restrictions imposed by donors or wliich have been raised by the Cli8rily for particular purpose5. The costs of raising and administeriiig such funds are charged against tlie specific fiind. Tlie aim and use of each restricted fitnd is set out in the notes to the finaiicial statements. Page 8 continued...
HE4 ALTIICARE CHRISTIAN FELLOWSEIIP OF. IRC4 LIiND NOTES TO THE FINANCIAL STATEMENTS- eolltinucd for the Year Ended 31 MAY 2023 ACCOUNTING POLICIES- continued Debtors Trade and other debtors are recognised 2t the settleinent amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Casli at bank in hand Cash at ba[ and in hand includes cash and short-tenn highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of ttLe deposit or similar account. Liabilities and provisions Liabilities are reco(vnised when there is an obligation at the Balance sheet date 2$ a result of a past event. it is probable that a transfer of economic beneFIt will be required in settlemenl and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity arLticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services It must piovide. Provisions are measured at the best estimate of the amounts required to settle the Obligatio Where the effect of the time value of Tnoney is materiaL the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risL8 specific to the liability. The unwinding of the discount is regnised in the Statement of financial activities as a finance cosL Financial instruments The Charity only has financial assets and financial liabililies of a kind that qualify as basic financial instrumeThts. B8sic financial instruments are initially recognised at transaction value and subsequently me2sured at their settlement value witli the exception of bardc loans which are subsequently measured at amortised cost using the effective iuterest method. OTHER TRADING ACTIVITIES 31.5.23 31.5.22 Training courses l6l TRUSTEES, REMUNERATION AND BENEFrrs There were no trnstee5' remuneration or other benefits for the year ended 31 May 2023 nor for the year ended 31 May 2022. Trustees, expenses There were no trustees, expenses paid for tlie year ended 31 May 2023 nor for the year ended 3 l May 2022. continued...
IIEI ALTHCARE CHRISTIAN FEI LLOWSHIP OF IRCI LAND NOTEIS TO THE FINANCIAL STATEMENTS- continued for tlie Year Ei nded 31 MAY 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Eund Restricted fund Total funds INCOME AND CINDOWMCNTS FROM Donations atld legacies I I,087 11.087 Other trading activities Other incotne 161 14,300 161 14.300 Totsl 25.548 25.548 EXPENDrruRE ON Raising funds 14,l91 14,191 Cb2ritable 2Ctivities Donations made 4,950 14,950 Other 5,555 5,555 Total 34,696 34,696 NET INCOMEI{EXPENDITURE) (9,148) (9.148) RECONCILIATION OF FUNDS Total fvnds brought fonvard 116.965 116,965 TOTAL FUNDS CARRIED FORWARD I07,817 107,817 Page 10 conliiiued...
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND NOTE4 S TO THE FINANCIAL STATEMENTS- continued for the Year nded 311¥(AY 2023 TANGIBLE FIXED ASSETS Fixtures and fittings COST At l June 2022 Disposals 1,629 (1,629) At 31 May 2023 DEPREI CtATION At l June 2022 Eliminated on disposal 1,629 (1,629) At 3 1 May 2023 NE4T BOOK VALUE At 3 l May 2023 At 31 May 2022 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.23 31.5.22 Other debtors 179 CREDITORS= AMOUNTS FALLING DUE WITHIN ONE YEAR 3L.5.23 31.5.22 Other creditors 502 502 MOVEMEI NT tN FUNDS Net movement in fijnds Al 31.5.23 At 1.6.22 Unrestricted funds General fiknd 107,817 (19,451) 88,366 TOTAL FUNDS 107,817 (19,451) 88,366 Page 11 continued...
HE4 ALTIICARCI CHRISTIAN FELLOWSHIP OF IREI LAND NOTES TO THE FINANCIAL STATCMENTS - continued for the Year Ei nded 31 ftr(AY 2023 MOVEMENT IN FUNDS - continued Net movetnent in funds, included in the above are as follows.. Incomlng resources Resources expended Moveuient in tunds Unrestricted funds General fund I,016 (20,467) {19,451) TOTAL FUNDS l.016 (20,467) (19,45 1) Comparatives lor movcment ID funds Net tnovement in funds At 31.5.22 At 1.6.21 Unrestricted funds General fund 116.965 (9.148) 107.817 TOTAL FUNDS 116.965 (9. l48) 107,8l7 Comparative net movement in fijnds, included in the above are as follows-. Incoming resources Resources expended Movemcnt In funds Ullrestricted funds GeTheral fund 25.548 (34.696) (9.148) TOTAL FUNDS 25.548 (34.696) (9,148) A cuent year 12 months and prÈor year 12 Inontlis combined position is as follows: Net moveTnent in Eunds At 3l.5.23 At 1.6.21 Unrcstricted funds General fund 116.965 (28.599) 88,366 TOTAL FUNDS 116.965 (28,599) 88.366 Page 12 continued...
HEALTHCARE CIIRISTIAN FELLOWSHIP OF IRCI LAND NOTES TO THE FINANCIAL STATEMENTS- continued for tlie Year Euded 31 MAY 2023 MOVEMENT tN FUNDS- continued A cuent year 12 Jnonths and prior year 12 months cotnbined net movement in fijnds. included in the above are as follows: Incotning resources Resources expended Movement in fijnds Unrcstrictcd funds General fund 26,564 (55.163) (28,599) TOTAL FUNDS 26,564 (55,163) (28.599) RELATED PARTY DISCLOSURIS There were no related paty transa¢tions for the year ended 31 May 2023. Page 13