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 O￿Orthern 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