PRS Patton Rainey I Stenson Limited CHAATEfvED ACCOUNTANTS TrÉGisfEAED AUDITORS REGISTERED CHARITY NUMBER.. 105975 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STA EMEfTS FOR THE YEAR EINDED 31 MAY 2026 Foil HEALTHCARE CHItISTIAN FELLOWSHIP OF ERELAND Patton Rainey Sienson Limited Charteied Accouiitants 6 East Bridge Street Enniskillen Co. Femanagh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Regl$iediO carry out audft Vdoik and i9pulaledtoi a range ol inve5bWttWSinèss acbvities in Ihe Uniiod Kirydom bylThe1n$titutè DI crtradAccontsts In Ireland
HEALTHCARE CHRISTIAN FELL OF IRELAND WSHIP CONTENTS OF THE FIiYANCIALSTATEMENTS ror tlie Year Elided 31 MAY 2026 Page Report of the Trustees Indepcndent Examiner'5 Report Statement of Financial AetlVLties Balance Sh¢¢t Notes to the Financial Statements
HEALTHCARE CHRI OF IRELAND IAN FELLOWSHIP REPORT OF THE TRuEEs for the Year C4 ndcd 31 MA Y 2026 The trustee5 present their report with the financial statetnents of the charity for the year ended 31 May 2026. The trustees have adopted the provision5 of Accounting and Reporting by Charities.. Statetnent of Recommended Practice applicable to charities preparing their accounts in accordance wiih ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES ObjectlV¢5 and activiti¢s Polieies and objeeiives In setting objectives and planning for activities, the Trustee5 have given due ¢onsideration to general guidance published by the Charity Commission relating to public benefit and in particular to its Supple¢tary public benefit guidance on the furtherance of Christianity by formino group5 of Christians in hospltals and other places of medical and health work for the purposes of fellowship and active evangelistn. The objectives of the charity, worldwide, is to inspire aTrd equip healthcare workers to minister God's love, and provide to1 patient care. b. Strategies for 3chieving objectives Our aim is to build ihe kingdotn of God in all healthcare facilities.. Bringing together siaff from all healthcare disciplines. who share theii Christian faith for mutual encouragement and prayer. as well as io express the love of God and provide spiritual care to people who are sick, elderly or disabled. Facilit81ints ctstnmunieation and partnership within the netwoik of healthcare workers, chaplains and local churches. Supporting positive healthcare initiatives which will enhance quality care for staff, patients and their relatives. ACHIEVEMENTS AND PERFORMANCE Charitable aetivities Msin achievements of the Charlty As a Fellowship we seek to initiate regular opportunities to foster support atld encouragement through prayer and fellowship for healthcare staff within their workplace. Conratt is Tnaintained through personal vi5lt5, and also via emails. phone ¢alls. video calls, Iiaining and literature. Fellowship leetingS are held in variou5 hospitals and healthcare settings in both Northern Ireland and the Republic of Ireland, as the Fellowship takes an all-lreland appToach. StafEwho transfer to oiheT facilities are linked up with existing Contacts in their new place of work. The Trustee5 and Network gatherings meet regularly for prayer and fellowship via visits and video calls. They also maintain links with their counterparts in the UK, Europe and worldwide. With the assistance and leadership of the National Coordinaior. they work together, not only to 5UPPOrt the network of fellowship groups, but also to provide Suitable training for healthcare stAff and churches such as Salt and Light trdining. A greatly encourdging development over the past four years. has been the uptake by more local ehurches and hospital chaplains in hosting and participating in network HCF groups. This also enables them in turn to Co[eCt with healthcare workers based in their own communlties. b. Risk revlew The trustees are continuing to assess any risks to which tlie charity may be eKposed, in partlcular those related to the operaiions and finatlces of the charity- Page I
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND REPORT OF THE TRUSTEES for the Ycar Ended 31 MA Y 2026 ACHIEVEMENTS AND PERFORMANCE e. Publie Benefit rhe Tn]stees seek to ensure that the public benefit requirement is considered and He8lthcare Christian Fellowship of Ireland facilitates this having regard to the Charity Comtnission guidance on pub-ic benefit. FINANCIAL REVIEW FtnaTrcial positio FiThancial Review The results for the year ended 31 May 2026 are set out on pages sand 6 of the financial statements. The total Incortle for the year ended 31 MF4y 2026 amounted to £8,175 (2025'.£84.465). The total expcndilur¢ for the year attlounted to £38.037 (2025:£38.357). Overall, the statement of financial activities for the year ended 31 May 2026 reflects a n¢t decrease in resources of £29.862 leading to a total fvftds catTied forward of £85.873. b. Going concern After making appropriate enquirie5, the Trustees have a reasonable expe¢tation that the Charity has adequate resources to continue in operational existence for the loreseeable ture. For thi5 reason. they continue to adopt the going concem basis in preparinu the Financial sthtements. Further details regarding the adoption of the going concern basis can be found itl the accoutlting policies. Reserves policy It is the policy of the charity that reseryes. chai 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 conssder they will be able to continue tlieir Current activities. d. Financial risk managetnent objectives and polieies It is the policy of the charity that ieserves, that have not been designated for a sp¢¢ific purpose. be maintained at a level equivalent to between three and six tnonths expenditure, with which the Trustees consider tiiey will be able to continue their cuent activities. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document The charity 15 unincorporated and is governed by its Trust Deed of 1st March 1985 and is a registered charity, number NIC 105975 with the Charity Commission lor Northern Ireland. Ch2rity constitution The principal activity of the charity continued to be that of encouraging prayer in ihe field of health- also trhinin discipleship. and evangelism in hospitals and the overdll field of healthcare. The charity has been fomially adtnitted by the Inland Revenue, 8$ such. for income tax purposes. The statutory reliefs under S.505 of the Income and C(Trrporation Taxes Aci 1988 are admissible on income frotn 1st March 1985 subject to compliance with the terms of S.505 olthe Act. Its registcred number with HMRC is XN70453. b. Methods of appoltttment or election of Trustets The management of the Charity is the responsibility of the Trustees who are ele¢ted and CO•OPted under the t¢m)s of the Trust deed. Page 2
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND REPORT OF THE TRUSTEES lor the Year Ended 31 MA Y 2026 REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 105975 Principal address 27 S¢affoo Avenue Enniskillen Co. Fem)anagh BT74 7JJ Trustees R McKechnie E Philpott A Gillanders A Moat Ms D Kelly Ms P McGowan Mr G A Alexander (resigned 23.11.25) Dr C Graham (appointed 23.11.25) Independent Examxner Patton Rainey Stenson Limited Chartered Accountants 6 Easr Bridge Street Enniskillen Co. Femanatsh BT74 7BT Bankers U15ter Bank Ltd Belfast City Office PO Box 232 11-16 Donegall Square East Belfast BTI SUB, Approved by order of the board of trustees on 13 lune 2026 and sign¢d on it5 khalf by-. DrCGra rustee Page 3
PRS Patton Rainey I Stenson Limited CHARTeRÉts ACCOUIITANTS & REGISTEREO AVDITOfvS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HIALTHCARE CHRISTIAN FELLOWSHIP OF IREILAND I report on the accounts of the charity for the year ended 31 May 2026, which are set out on pages five to eleven. Respective responsibilities of charkty trustees 3tid examin¢r As the cliarity's Irllsrees you are responsible for tlie preparaiion of the accounts u] accordance with thc requirements of the Charities Act (Northem Ireland) 2008. It is my responsiblity lo.. examine the accounts undei Section 65 of the Charities Act follow the procedures laid down in the general Dire¢rions given by the Chariry Cotnmission for Northem Ireland under Section 65(91(b) of the Charities Act state whether particular matters have come to my attention. Basis ol the Éndependent exaJniner'5 report I have examin¢d your charity accounts as required under Section 65 of the Chaiities Aci and my examinaiion was carried out in accordance with the general Direction5 given by rhe Charity Cotnmi55ion for Northern Ireland under Section 65191(b) of the ChaTilies Aci. The examination uicluded a review of the account8 reLoTds kepi by the charity and a cotnpari50n of the accounts presented with those recoids. It 31so included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as chariry trustees concetning any such matters. My role is to state whether any tnaterial matters have come to my attention giving me cause to believe.. That accountin8 records were not kept in a¢¢ordance wilh Section 63 olthe Charities Act Thai the accounts do not accord with those accouniinu records That the accounts do not comply witii the accountin(T requirements of the Charities Act That there 15 funhei" infonnaiion needed foT a proper understanding of the accounts to be reached. Independent ex2m iner'$ statcment I have completed my examination and have no concerns in respect of ¢he matters (l) to (4) listed above an(L in conneciion with followmg the Directions of the Charity Commission for Northern Ireland, I have lound no matter5 that requu'e drawints io your attention. Thgmas S Patton FCA Patton Rainey Stenson Limited chered Accountants 6 East Bridge Street Emiiskillen Co. Fermanagh BT74 7BT 13 June 2026 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Reglstered lo carry out audrf work3nd r8gulèted lor a lange ollnve5trr£nl busine¥s acliydEs inlhg Unit8d Kmydom by ihe In*Ile of Charier8dAccouDlant$ in Irelwd
F.IC4 ALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND STATE( MENT OF FINANCIAL AcfiviTIES for tlic Ycar Elldcd 31 MA Y 2026 31.5.26 Total lunds 31.5.25 Total fund5 Unrestricted fund Restricted nd Notes INCOME AND CI NDOWMENTS FROM Donations and legacies 8,175 8,17$ 84.465 EXPENDITURE ON Clharitable activilies Donations made 37,535 37,535 36,732 Other S02 502 1.625 Total 38,037 38,037 38.357 NET INCOMEI(EXPENDITUREI (29.862) {29,862) 46,108 RECONCILIATION OF FUNDS Total funds brought Forward 115,735 115,735 69.627 TOTAL FUNDS CARRIED FORWARD 85073 85.873 115.735 The notes form part of these financial statements Page 5
HEALTHCARE CHRISTIAN FEL RELAND HIP BALANCE SHEET 31 MAY 2026 31.5.26 Total ILEnds J1.5.25 Total funds Unrestri¢ted fund Restricted fund Notes FIXED ASSETS Tangible assets 1,309 1.309 1.745 CURRENT ASSETS Cash at bank 86,280 86.280 15,663 CREDITORS AOunt5 falling due within one year (1.7161 (1,716) (1,673} NET CURRENT ASSETS 84,564 84,564 113,990 TOTAL ASSETS LESS CURRENT LIABILITIES 85,873 85.873 115,735 NET ASSETS 85,873 85.873 15.735 FUNDS Unre5tri¢ted funds 85,873 115,735 TOTAL FUNDS 85,873 115.735 The financial statements were approved by the Board of Trustee5 and auihorised for issue on 13 June 2026 and were signed on 115 behalf by.. Dr C Graham- The notes fom) part of these financial statements Page 6
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND NOTES TO THF. FINANCIAL STATEMENTS for tlie Year Ended 31 MA Y 2026 ACCOUNTINC POLICIES Basis of preparing the financial statements The financial StateentS of the ¢haiÈty. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SOILP (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 Ihe UK and Republi¢ of Ireland (FRS 1021 (effective l JatLUary 2019)., Financial Reportints Standard 102 'The Financial Reporting Siandard applicable in the UK and Republic of Ireland, and the Chariiies A¢t Q0rtherD Irel)nd) 2008. The fJnaRcial siaiemenis have been prepared under the historical cost convention. Income All income is recognised In the Statement of Financial Activities once the charity has ¢ntitlem¢nt to the funds, it is probable that the incotne will be received and ihc amount can be measured reliably. The recognition of income from legacies is dependent on e5tabli5hing entitlement, the probability of receipt and the ability 10 estimate with 5uffLcient accuracy the amount receivable. F.vidence of entitlement to a legacy exists when the Charity has sufficient evidence tliat a gift ha5 been left to thetn (Ihrough knowledge of the existenc¢ of valid will and the death gf the benefactor) and the executor is 5atlsfied that the piopetty in question will noi be required to satisfy Claims in the estate. R¢ceipi of a Itgacy tnust be recognised when it l5 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 trdnsfer 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 measuied reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direcl costs and shared cost5, itkcluding support costs involved in undertaking each activity. Direci Costs attributable to a single activity are allocated directly to that activity. ShaTed costs which contribute to more that) (Trne activity and support Costs which are n(Trt attributable to a single activity are apportioned between those activities on a blS consistent with the use of resources. Central Staff costs are allocated on the b&8is of time spenL and depreciaiion charges allocated on the portion of the asset's use. Expenditure on charitable activities is incurred OTh directly undertaking the activities which rther the Charity's objectives. as well as any associated support costs. All expenditure is inclusiv¢ of iTre¢overable VAT. Grants oftered subject io conditions which have not been met at the year end date are noted a5 a commitment but not accrued as expenditure. TaxatLOII The charity is exetnpt frotn tax on it5 charitable activitie5. Fund aeeountine General fuThds are U[¢Stricted funds which ale available for use at the discretion of the Trustees in furtheTan¢e of ihe general objectives of the Charity and which have not been designated for other purposes. Designated funds comprise uestrIcd ndS ihat have been sei aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in ihe notes to the financial statements. Restricted fijnds are bjnds which are to be used in accordance with specific restrictions imposed by donor5 or which have been raised by ti)e Charity for particular purpose5. The eosis of raising and administering such funds are charged against the specific fund. The aim and use of each T¢5tricted fund LS Set out in the notes to the rinancial statements. Page 7 coThtinued...
HF.ALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND NOTES TO THE FINANCIAL STATEMENTS- continued (or tli¢ Year Ended 31 MAY 2026 ACCOUNTING POLICIEIS- continucd Pension costs and other post-retireffltnt benefits T]ie Charity operates a defined contribution pension Scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Acriviries in the period which they relate. Debtors Trade and other d¢btor5 are recognised at the settlement amount after any irade discount offered. Piepaymenis are valued at the ainount prepaid net of any trade discounts due. Cash at bank and in hand Cash at bank and in hand includes ¢Èsh and short-term highly liquid investments Wlth a short maturity of three months or less from the date of acquisition or opentng of the deposit or similar account. Liabilities and provision5 Liabilities are recognised when there is an obligation ai the Balance sheet date as a result of a past evenl it is probable that a transfer of econotnic benefit will be required in settlement, and the amount of the settlemeni can be estimated reliably. Liabilities are recognised at th¢ amouni thai the Charity anticipates it will pay io settle iht debt or the amount it l)as Teceived as advanced payments for the goods or services it Inu5t provide. ProvisioDS are measuTed at the best estitnate of the aniounts required to Settle the obligation. Where the effect of the time value of money is tnalcrial, the provision is based on the present value of those amounts. discounted at tl)e pre-tax discounl rate that reflects the risks specific to the liability. rhe unwinding of the discouni is retognised in the Statement of financi31 activities as a finance cosr. Fingneial instruments The Charity only hos financial assets and financial liabilities of a kind that qualify as basic financial instNmenlS. Basic financial instruments are iniiially recognised at transaction value and subsequently measured at their settl¢ment value with the exception of bank loans whieh are subsequently m¢asured at amort15ed cost using the etteciive interest meihod. TRusfEES' REMUNERATION AND BENEFITS There were no Iste¢S. remuneTation or other benefits for the year ended 31 May 2026 nor for the year ended 31 May 2025. Trustee5' expenses Payments were made iii the year end 31 May 2026 amounting to £650 each for flights. accommodation and conference expenses to enable two trustees to attend a HCF conference. There were no tTUStees' expeA5es paid in the year end 3 1 May 2025. Page 8 continued..
HEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND NOTE4S TO THE FINANCIAL STATEMENTS- continued (or the Ycar Cnded 31 MA Y 2026 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donatlgns and legacies 84.465 84,465 EXPENDITURE ON Charitable activities Donations made 36,732 36,732 Other 1,625 1.625 Total 38,357 38,357 NEIT INCOME 46,108 46.108 RECONCILIATION OF FUNDS Total funds brought forward 69,627 69.627 TOTAL FUNDS CARRIED FORWARD 115,735 15.735 TANGIBLE FIXED ASSETS Fixtures and fittings COST At l June 2025 and 31 May 2026 2,327 DEPRECIATION At l June 2025 Charge for year 582 436 At 31 May 2026 1.018 NET BOOK VALUE At 31 MAY 2026 la09 At 31 May 2025 1.745 Page 9 ontinued...
FIEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND NOTES TO THE FINANCIAL STATEMENTS- continued for the Year F.nded 31 MA Y 2026 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.26 31.5.25 Taxation and swial security Other creditors 701 1.015 1,560 1.716 1,673 MOVEMENT IN FUNDS Net movunent in fijnds At At 1.6.25 Unrestricted fund5 General fuTrd 115.735 (29,862) 85,873 TOTAL FUNDS 115,735 (29.862) 85,873 Net movement in funds, included in (he above #re as follows-. Incoining resources Resources expended Movement in fvnds Unrestricted lunds Generdl fund 8.175 (38,0371 (29.862) TOTAL FUNDS 8,175 {38,037} (29,862) Comparatives for movement in funds Net movement in funds At 31.5.25 At 1.6.24 Unrestricted lunds General 69,627 46,108 115.735 TOTAL FUNDS 69,627 46,108 115.735 Page 10 continued...
VEALTHCARE CHRISTIAN FELLOWSHIP OF IRELAND NOTES TO THE FINANCIAL STATEE*lENTS- continued for tlie Year Ended 31 MA Y 2026 MOVEMENT IN FUNDS- continued Compai"aiive net movement in funds, included in the above are as follow5.. Incoming resources Resources expended Movement in funds Unrestricted fund5 General futld 84,465 (38,3571 46,108 TOTAL FUNDS 84,465 (38.3571 46,108 A current year 12 months and prior year 12 month5 combined position is as follows-. Net movement in ndS At 31.5.26 At 1.6.24 Unrestrieted fund5 General bjnd 69,627 16,246 85,873 TOTAL FUNDS 69,627 16,246 85.873 A current year 12 months and prior year 12 months combined tlet moveinent in fvnd5. included in the above are as follow5.. Incoming resources Resources expended Movement in fund$ Unrestricted luThds General fund 92,640 (76,3941 16,246 TOTAL FUNDS 92.640 (76,394) 16.246 RELATED PARTY DISCLOSURES There were no related party transa¢tl0115 for the year ended 31 May 2026. Page 11