m
|
Patton Rainey CHARTERED ACCOUNTANTS Stenson Limited° ° | & REGISTERED AUDITORS
REGISTERED CHARITY NUMBER: 105975
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
FOR HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND
Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT
Registered t t audit work and regulated NELAND ieplea eteth aeaf f inv e stment business Tax Advisers°
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND cee[1]
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 MAY 2025
a
==> picture [98 x 10] intentionally omitted <==
----- Start of picture text -----
Report of the Trustees
----- End of picture text -----
Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements
==> picture [41 x 123] intentionally omitted <==
----- Start of picture text -----
Page
1 to 4
5
6
7
8 to 12
----- End of picture text -----
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND
REPORTfor the YearOFEndedTHE TRUSTEES31 MAY 2025|
a
The trustees present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of 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
Objectives and activities a. Policies and objectives
In setting objectives and planning for activities, the Trustees have given due consideration to general 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 hospitals and other places of medical and health work for the purposes of fellowship and active evangelism.
The objectives of the charity, worldwide, is to inspire and equip healthcare workers to minister God's love, and provide total patient care.
b. Strategies for achieving objectives
Our aim is to build the kingdom of God in all healthcare facilities: Bringing together staff from all healthcare disciplines, 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, chaplains and local churches. Supporting positive healthcare initiatives which will enhance quality care for staff, patients and their relatives.
Page |
for the Year Ended 31 MAY 2025
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND REPORT OF THE TRUSTEES
a
ACHIEVEMENT AND PERFORMANCE
Charitable activities
a. Main achievements of the Charity
As a Fellowship we seek to initiate regular opportunities to foster support and encouragement through prayer and fellowship for healthcare staff within their workplace. Contact is maintained through personal visits, and also via emails, phone calls, video calls, training and literature.
Fellowship meetings are held in various hospitals in both Northern Ireland and the Republic of Ireland, as the Fellowship takes an all-Ireland approach. Staff who transfer to other facilities are linked up with existing contacts in their new place of work.
The Trustees as well as the members of the National Action 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 the assistance and 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 enables them in turn to connect with healthcare workers based in their own areas.
Overall, the statement of financial activities for the year ended 31 May 2025 reflects a net increase in resources of £46,108 leading to a total funds carried forward of £115,735.
b. Risk review
The 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
Financial position
a. 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 future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
It is the 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.
c. Financial risk management objectives and policies
It is the 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 MANAGEMENT Governing document
The charity is unincorporated and is governed by its Trust Deed of Ist March 1985 and is a registered charity, number NIC 105975 with the Charity Commission for Northern Ireland.
Page 2
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND
REPORT OF THE TRUSTEES
for the Year Ended 31 MAY 2025
EI
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 in 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 Ist March 1985 subject to compliance with the terms of S.505 of the Act. Its registered number with HMRC is XN70453.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
105975
Principal address 27 Scaffog Avenue Enniskillen
Co. Fermanagh BT74 7JJ
Trustees
C Wells (resigned 24.7.24) R McKechnie E Philpott A Gillanders
B Heinzel (resigned 24.7.24) A Moat
D Kelly (appointed 8.11.24)
P McGowan (appointed 8.11.24)
G A Alexander (appointed 24.2.25)
Independent Examiner
Thomas S Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT
Bankers
Ulster Bank Ltd Belfast City Office PO Box 232 11-16 Donegall Square East Belfast BT1 5UB,
Page 3
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND a al
REPORT OF THE TRUSTEES for the Year Ended 31 MAY 2025
Approved by order of the board of trustees on 14 June 2025 and signed on its behalf by:
G A Alexander - Trustee
Page 4
| charreneo accountants & REGISTERED AUDITORS
Patton Rainey Stenson Limitede °
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEALTHCARE CHRISTIAN FELLOWSHIP OFIRELAND
I report on the accounts of the charity for the year ended 31 May 2025, 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 Northern Ireland under Section 65(9)(b) of the Charities Act
-
state whether particular matters have come to my attention.
Basis 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 2. 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 information 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 (1) 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.
Gru S Patton FCA Patton Rainey Stenson Limited Chartered Accountants
6 East Bridge Street
Enniskillen Co. Fermanagh BT74 7BT
14 June 2025
==> picture [557 x 34] intentionally omitted <==
----- Start of picture text -----
G CHARTEREDACCOU NTANTS Registered to carry out audit work and regulated for a range of investment business CharteredTa Ad .
IRELAND activities in the United Kingdom by the Institute of Chartered Accountants in Ireland. X visers
----- End of picture text -----
HEALTHCARE CHRISTIAN FELLOWSHIPa OF IRELAND
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MAY 2025
==> picture [492 x 335] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|ITT|7|
|31.5.25|31.5.24|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME|AND|ENDOWMENTS FROM|
|Donations and|legacies|84,465|=|84,465|_|6,011|
|EXPENDITURE ON|
|Raising|funds|22,006|-|22,006|20,132|
|Charitable|activities|
|Donations made|14,726|-|14,726|4,571|
|Other|1,625|-|1,625|AT|
|Total|38,357|-|38,357|24,750|
|NET INCOME/(EXPENDITURE)|46,108|-|46,108|(18,739)|
|RECONCILIATION|OF FUNDS|
|Total funds brought forward|69,627|-|69,627|88,366|
|TOTAL FUNDS CARRIED FORWARD|115,735|-|115,735|69,627|
----- End of picture text -----
.
The notes form part of these financial statements
Page 6
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND a
BALANCE SHEET 31 MAY 2025
pe
==> picture [488 x 314] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|31.5.25|31.5.24|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|3|
|FIXED|ASSETS|
|Tangible|assets|4|1,745|-|1,745|2,327|
|CURRENT|ASSETS|
|Cash|at|bank|115,663|-|115,663|67,802|
|CREDITORS|
|Amounts|falling|due|within|one year|5|(1,673)|-|(1,673)|(502)|
|NET CURRENT|ASSETS|113,990|-|113,990|67,300|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|115,735|-|115,735|69,627|
|NET ASSETS|115,735|-|115,735|69,627|
|FUNDS|6|
|Unrestricted|funds|115,735|69,627|
|TOTAL FUNDS|115,735|69,627|
----- End of picture text -----
The financial statements were approved by the Board of Trustees and authorised for issue on 14 June 2025 and were signed on its behalf by:
G A Alexander - Trustee
The notes form part of these financial statements
Page 7
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 MAY 2025 Neeneeeee 1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with 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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard 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 in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through 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 recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified 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. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further 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 commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside 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 funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 8
continued...
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 MAY 2025
a
1. ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three 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 Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services 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 those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2: TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.
Trustees' expenses
There were no_ trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
Page 9
continued...
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 MAY 2025
e e
ee
| 3. | COMPARATIVES FORTHESTATEMENT OF FINANCIALACTIVITIES | COMPARATIVES FORTHESTATEMENT OF FINANCIALACTIVITIES | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| fund | fund | funds | ||
| £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | 6,011 | - | 6,011 | |
| EXPENDITURE ON | ||||
| Raising funds | 20,132 | - | 20,132 | |
| Charitable activities | ||||
| Donations made | 4,571 | = | 4,571 | |
| Other | 47 | —__— | —_47 | |
| Total | 24,750 | - | 24,750 | |
| NET INCOME/(EXPENDITURE) | (18,739) | - | (18,739) | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 88,366 | ~ | 88,366 | |
| TOTALFUNDS CARRIED FORWARD | 69,627 | = | 69,627 | |
| 4, | TANGIBLE FIXED ASSETS | |||
| Fixtures | ||||
| and | ||||
| fittings | ||||
| £ | ||||
| COST | ||||
| At 1 June 2024 and 31 May 2025 | 2,327 | |||
| DEPRECIATION | ||||
| Charge foryear | 582 | |||
| NET BOOKVALUE | ||||
| At31 May 2025 | 1,745 | |||
| At31May2024 | 2,327 |
Page 10
continued...
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND a
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 MAY 2025
eee
==> picture [484 x 526] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|5.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN ONE|YEAR|
|31.5.25|31.5.24|
|£|£|
|Taxation|and|social|security|113|-|
|Other|creditors|1,560|502|
|1,673|502|
|6.|MOVEMENT|IN FUNDS|
|Net|
|movement|At|
|At|1.6.24|in|funds|31.5.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|69,627|46,108|115,735|
|TOTAL FUNDS|69,627|46,108|115,735|
|Net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|84,465|(38,357)|46,108|
|TOTAL FUNDS|84,465|(38,357)|46,108|
|Comparatives|for|movement|in|funds|
|Net|
|movement|At|
|At|1.6.23|in|funds|31.5.24|
|£|£|£|
|Unrestricted|funds|
|General|fund|88,366|(18,739)|69,627|
|TOTAL FUNDS|88,366|(18,739)|69,627|
----- End of picture text -----
Page 11
continued...
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 MAY 2025
ng
6. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
==> picture [452 x 94] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|6,011|(24,750)|(18,739)|
|TOTAL FUNDS|6,011|(24,750)|(18,739)|
----- End of picture text -----
A current year 12 months and prior year 12 months combined position is as follows:
==> picture [447 x 102] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Net|
|movement|At|
|At|1.6.23|in|funds|31.5.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|88,366|27,369|115,735|
|TOTAL FUNDS|88,366|27,369|115,735|
----- End of picture text -----
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
==> picture [451 x 92] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|90,476|(63,107)|27,369|
|TOTAL FUNDS|90,476|(63,107)|27,369|
----- End of picture text -----
7: RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 May 2025.
Page 12