REGISTERED CHAIUTY NUMBER: 105975 REPORT OF THE TRUSTEES AND UNAUDITED FINAIYCIAL TATEMENfs FOR THE YEAR EI¥DED 31 MAY 2024 FOR HEALTHCARE CHRISTIAN FELLOWSHIP F IRELAND Patton Rainey Stenson Limited Charted Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND CONTENTS OF THE FINANCIAL STATEMENrs the Year Ellded 31 MAY 2 PAge Report of the Trustees Independent Examiner's Report Statement of Flnancial Activities Balante Sheet Notss to the Financial Ststements 8 10 12 Detsiled Statsment of Financial Activities 13
HEALfHCARE CHRISTIAN FELLOWSHIP of IRELAIYD REPORT OF THE TRUSTEES th Year Ended 31 MAY 2024 The tTUstees present their report with the financial statements of the charity for the year ended 31 May 2024. The trustees have adopted the provisions of Accounting and ReportiTJg by Charities: StateMt of Recornmended PTacti¢c applic&le to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OWECTIVES AND ACTIVITIES Obieetives and actiiryties . Polities and objectives In setting objectives and planning for activities, the Trustees have given due consideration to generdl guidance published by the Charity Commission relating to public benefit and in particular to its supplementary public benefit guidance on the furtherance of Christianity by forming groups of Christians in hospiials and other places of medical and health work for the purposes of fellowship and active evangelism. The obje¢tTves of the charity, worldwide. is to Inspi and equip healthcare workers to minister God's love. and provtde total patient care. b. StrAlegi¢s for achieving objectlves Our airn is to build the kingdom of God in all healthcare facilitie5: Bringing together staff from all healthcare disciplina8, who share their Christian faith for mutual encouragement 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. chaplai4 and local churches. Supporting positive healihcare initiatives which will enhance quality care for staff. patients and their relatives. Page I
HEALTHCARE CHRISTIAN FELLOWSHIP F IREIAND REPORT OF THE TRUSTEES for the Yeydr Ended 024 ACHIEVEMENT AND PERFORMANCE Charitable ictivities . Main achievements of the Charity As a Fellowship we seek to initiate regular opportunities to foster support and encourngement through pr4yer and fellowship for healthcare staff within their workplace. Contact is mainlained through personal visils, and also via emails, phone call& video calls training and literature. Fellowship mcelings are held in vaTiOUS hospitals in both Northern Ireland and the Republic of Ireland. as the Fellowship tskes an all-lreland approach. Staff who transfer to other facilities are linked up with exisling contacts in their new place of work. The Tntslees as well as the members of the Nional Aetion Team meet regularly for prayer and fellowship via visits and video calls. They also maintain links with their counterparts in the UK Europe and Worldwide. The National Action Team, with ihe assistance and leadership of the National Coordinator. WOTk together. not only to support th¢ network of fellowship groups. but also 10 provide suitable training for healthcare staff, such as Saline (TM) training. A greatly encournging development more recently, h$ been the uptake by more local churches and hospita] chaplains in hosting and participating in such training. This a]so enables them in turn to connect with healthcare workers based in their areas. Overall. the statement of fmancial activlties for the year ended 31 May 2024 reflects a net decrease in resources of £16,752 leading to a lotsl funds carried forward of £69,627. b. Risk review The trustees are continuing to assess any risLg io which the charity rnay be exposed in particular those related to the operntions and finances of the charity. FINANCIAL REVIEW Financial position a. Going concern After making appropriate enquiries, tbe TnceS have a reasonable expectation that the Charity has adequate resour¢es to continue in operdtional existence for the foreseeable future. For this reason, they continue lo adopt ihe going concern b&qis in prepaTing the financial statements. Further detsils regarding the adoption of the going ¢oncern b&sis can be found in the accounting policies. b. Re$¢rves policy It is the policy of the charity that reserves. that have not been designated for a specific purpose, be maintsin¢d at a level equivalenl to between three and six months expenditure, with which the Trustees consider they will be able to continue their current activities. Financial risk management objective5 and policies It is the policy of the charity that reSVeS, that have not been d&signated for a specific PUTpose. be maintained at a level equivalent to between three and six months expenditure, with which the Trusiee5 consider they will be able to continue their current activities. STRUCTURE, GOVERNANCE AND MANAGEMENT Coverning document The charity is Unincooted and is govemed by its Trust Deed of 1st March 1985 and is a regis¢¢red charity, number NIC 105975 with the Charity Commission for Northern Ireland. Page 2
EJEALTHCARE CHRISTIAN FELLOWSHIP F IRELAND EPORT OF THE TRUSTEES the Year Ended I MAY 2024 SryRucfuRE, GOVERNANCE AND MANAGEMENT Ch&rity constitution rhB principal activity of the chaTity continued io be that of encourdging prayer in the field of health. also trainiTJg, doscipleship. and evangelism in hospitals and ihe overall field of h1tcare. The charity has been fornially admitted by the Inland Revenue. such. for income tax purposes. The *atulory reliefs under S.505 of the Income and Cotporation Taxes Act 1988 are admissible on income from 1st March 1985 subject to cornpliance with the ternis of S.505 of the Act. Its registered number with HMRC is XN70453. b. Methods of appointment or election of Trustees The management of Ihe Charity is the responsibility of the Trustees who are elected and co-opted under the tems of the Trust deed. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 105975 Principal address 49 Cushenny Road Ponadown Crdigavon Co. Am)agh BT62 4JF Trustees C Wells R McKcchnie E Philpott A Gillanders J Labib (resigned 13.6.23) B Heinzel A Moat Independent Examiner Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. F¢nnanagh BT74 7BT Bankers uler BaTtk Lid Belfast City Office PO Box 232 11-16 Donegall Square East Belfa8t BTI SUB. STATEMENT OF TRUSTEES, RESPONSIBILITIES The teeS are respoT]sible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepied Accounling Practice) in¢lvding Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Page 3
HEALTHCARE CHRISTIAN FELLOWSHIP OF lRELAr REPORT OF THE TRUSTEES he Year Ended 31 MAY 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES- continued The law applicable to charities in Scotland, the Charities and Trusiee Investment (Scotland) Act 2005, Charities Accounts (Scotland} Regulations 2006 ( amended) and the provisions of the charity's Constitution, Tequires the truste¢s to prepare financial statements for each financial yfdr which give a true and fair view of the stste of affairs of the eharily and of the incoming resources and application of resources. including the income and expenditure, of the charity for that period. In preparing those financial ststcm¢n the truceS are requiral select suitsble accounting policies and then apply them consistently; observe the methods and principles in the ChaFity SORP. make judgements and ¢stimaies that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accurdcy at any time the financial position of the charity and to enable them io ensure that the financial statements comply with the {charitiesActRe4, They are also responsible for Safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and ddection of frdud and other I¢gu]aTitl&S. Approved by order of the board of trusiees on ........ . and signed on its behalf by- C Wells- Trustee Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND I report on the accounts of the charity for the year ended 31 May 2024. which are set out on pages six to twelve. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is my responsiblity to: examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northem Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basi5 of the independent examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and my 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 included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with Section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Act That there is further infonnation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have cotnpleted my examination aThd have no concetns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Thomas Samuel Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Femanagh BT74 7BT 23 July 2024 Page 5
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MAY 2024 31.5.24 Total funds 31.5.23 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 6,011 6,011 1.016 EXPENDITURE ON Raising funds 20,132 20,132 17,677 Charitable activities Donations made 4,571 4,571 1,856 Other 47 47 934 Total 24,750 24,750 20.467 NET INCOMEI(EXPENDITURE) (18,739) (18,739) (19,451) RECONCILIATION OF FUNDS Total funds brought fonvard 88,366 88,366 107.817 TOTAL FUNDS CARIUED FORWARD 69,627 69,627 88.366 The notes fomi part of these financial statements Page 6
HEALTHCARE CHRISTIAN FELLOWSHIP OF IREIAND BALANCE SHEET 31 MAY 2024 31S.24 Total funds 31.5.23 Total funds Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assets 2J27 2J27 CURRENT ASSETS Debtors Cash al bank 179 88,689 67,802 67,802 67,802 67,802 88,868 CREDrroRS Amounts falling due within one year (502) (502) (502) NET CURRENf ASSETS 67JOO 67JOO 88.366 TOTAL ASSETS LESS CURRENr LIABILITIES 69,627 69,627 88,366 NET ASSETS 69,627 69,627 88.366 FUNDS Unrestricted funds 69,627 88.366 TOTAL FUNDS 69,627 88,366 The financial 51alements were approved by the Board of Tnjstees and auihorised for issue ZJ j£Trl.t*...... and were signed on its behalf by.. on C Wells- Trusice The notes fonn part of these financial statements Page 7
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND NOTES TO THE FINANCIAL STATEMENTS for the YeAr Ended I MAY 2024 ACCOUNTING POLICIES B4sis of preparing the financiAJ statements The financial staiemenis of the charity. which is a public benefit entity under FRS 102, have been prepared in accordance wilh the Charities SORP (FRS 102) '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 l January 2019),, Financial Reporting Siandard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charilies Act Orthern Ireland) 2008. The financial ateMentS have been prepared under the hislorical cost convention. Jneome All income is recognised in ihe Siaiemenl of Financial Activities once the charity has entitlement to the fund4 it is probable that the income will be received and the amount can be measured reliably. The recognition of income from legacies is dependeni on establishing entitlement, the probability of receipt and th¢ ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlernenl to a legacy exists when the ChaTity has suITi¢ieni evidence thai a gift h&$ been left to them (thTough knowledge of the existence of a valid will ond the death of the benefactor) and the executor is satisfied ihat the property in question will not be required 10 Satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount re1vabl4 which will generally be the expected c&sh amount to be distributed to the Charity, can be reliably measured. Expenditure Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit to a third party, il is probable that a trdnsfer of economic benefits will be required in settlemeDI and the amount of ihe obligation can be measured reliably. Expenditure ffis eIlfied by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direet costs attributable to a single activity are allocated directly to thal activity. Shared costs which contribute to more than one activity and support costs which are not attribulable to a single activity are apportioned between those activities on a basis consistenl with the use of resources. Centra] aff costs are allocated on the basis of time spenL and depreciation charges allocated on the portion of the asset's use. ExpenditUTe on ¢haritable activities is inCued on directly undertaking the activities which further the Charity's objectiv4 as well as any associated support costs. All expenditure is inclusive of 1CCoVerable VAT. Grants offered subject to conditions which have not been met al the year end date are noted Is a commitment but not accNed as expenditure. Taxation The charity is exempt from tsx on its charitable activities. Fund 4¢eounting Genernl fijnds are unrestricted funds whi¢h are available for use al the dis¢reiion of the TTUStees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Designated fimds comprise unrcstricted funds that have been set aside by the Trustees for particular purposes. The aim and use of ea¢h designated fund is sel out in the notes to the financial statemenls. Restrithed fimds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been rdised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fijnd. The aim and use of each r&stricted fund is sei out in the notes to the financial statements. Page 8 continued..
HEALTHCARE CHIUSTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued f r the Year Ended 31 Y 2024 AccouNrtNG POLICIES - eontinued Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid nel of ally ttzde discounts due. Cash Ydt bank And ID hand Cash at bank and in hand includes eash and short-tenn highly liquid iT]V&5tments with a short maturity of thre¢ months or less from the date of acquisition or opening of the deposit or similar account. Liabilities and provisions Liabilities are recognised when there is an obligation at the Balanee sheet date as a result of a past event. it is probable thal a transfer of ewnomic benefit will be required in settlemeDL and the arnount of the settlement can be estimated reliably. Liabilities are recognised at th¢ amount that the Charity anticipates it will pay to settle the debi or the amount it re¢eived as advaTtced payments for the goods or smiices it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material. the provision is based on the present value of Ihose amounls. discounted at the pre-tax discount rale that reflects the risks specific to the liability- The unwinding of the discount is recognised in the Statement of financial activiti&s &$ a finance wst. Financial instruments The Charity only has financial assets 2nd financial liabilities of a kind th2t qualify &5 basic financial instwments. Basic financial instruments arc initially recognised at transaction value and subsequently measured at their 5cttlement value with the exception of bank loan5 which are subsequently me&wred at amortised cost using the effective interest method. TRUSTEES, REMUNERATION AND BENEFITS There were no Iruslees, remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023. Trustees, expenses There were no tnJstee5' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023. Page 9 continued...
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND NOTES TO THE FINANCIAL STATEMENTS- for the Yeir En ed 31 MAY 2024 ntinued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTXES Unrestricted nd Restri¢ted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 1,016 1,016 EXPENDITURE ON Raising funds 17,677 17,677 Charitable Activiiles Donations made 1,856 1,856 Other 934 934 Total 20,467 20.467 NET INCOMEIIEXPENDITURE) {19,451) (19.451) RECONCILIATION OF FifNDS Total funds brought fonvard 107,817 107,817 TOTAL FUNDS CARRIED FORWARD 88.366 88,366 TANGIBLE FIXED ASSETS Fixtures fittings COST Additions 2J27 IYET BOOK VALUE Ai 31 May 2024 2J27 At 31 May 2023 Page 10 ontinued...
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND NOTES TO THE FINANCIAL STATEMENTS- eontinued for the Y r Ended 31 MAY 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 315.24 31.5.23 Other debtors 179 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31Ja4 31.5.23 Other creditors 502 502 MOVEMEiYf IN FUNDS Net movement in funds At 31.5.24 At 1.6.23 Unrestricted funds General fund 88J66 (18,739) 69,627 TOTAL FUNDS 88J66 (18,739) 69,627 Net movement in fijnds, included in the above are as follows: Incorning resources Resources expendcd Movement in fvnds Unrestricted funds General fund 6,011 (24.750) (18.739) TOTAL FUNDS 6,011 (24,750) (18,739) Comparntives for movement in funds Net movement in fvnds At 31.5.23 At 1.6.22 Unrestrieted funds General fijnd 107.817 (19,451) 88J66 TOTAL FUNDS 107,817 (19,451) 88,366 Pagell continued...
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND NOTES TO THE FINANCIAL STATEMENTS - for the Year Ended 31 MAY 20 ontinued MOVEMENT IN FUNDS- continued Comparative net movement in nds, included in the above are as follows: Incoming resources RQUre¢S expended Movement in funds Unrestricted funds General nd 1,016 (20.467) (19,451) TOTAL FUNDS 1,016 (20,467) {l9.451) A current year 12 months and prior year 12 months combined posilion is as follows: Net movemenl in fidS At 31.5.24 At 1.6.22 Unrestricted funds Genernl nd 107,817 (38.190) 69,627 TOTAL FUNDS 107,817 (38,190) 69.627 A curreDI year 12 months and prior year 12 moDths combined net movement in funds included in the above are follows: Incoming resources ReSoue$ expended Movement in funds Unrestricted funds General fund 7,027 (45217) {38,190) TOTAL FUNDS 7,027 (45,217) (38,190) RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 May 2024. Page 12