Registered number- N1027662
Charity number:106855
Compassion Belfast
(A Company Limited by Guarantee)
Unaudited
Trustees. Report and Financial Statements
For the Year Ended 31 December 2022

Compassion Belfast
IA Company Limited by Guarantee)
Contents
Page
Reference and Administrative Details of the Company. its Trustees and Advisers
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-17

Compassion Belfast
(A Company Limited by Guarantee)
Reference and Administrative Details of the Company, its Trustees and Advisers
For the Year Ended 31 December 2022
Trustees
Pastor Stephen Thompson, Chair
David Bradshaw
Edwin Robb {Resigned 30 January 20221
Colin Lockhart
Karen Millar (Appointed 20 December 20221
Company registered
number
N1027662
Charity registered
number
106855
Registered office
276 Ravenhill Road
Belfast
Antrim
BT6 8GJ
Company secretary
Pastor Stephen Thompson
Independent Examiner ASM B (Ltd)
4th Floor
Glendinning House
6 Murray Street
Belfast
BT1 6DN
Page 1

Compassion Belfast
{A Company Limited by Guarantee)
Trustees, Report
For the Year Ended 31 December 2022
The Trustees present their annual report together with the financial statements of the Charitable Company for
the year 1 January 2022 10 31 December 2022. The Annual Report serves the purposes of both a Trustees,
report and a directors, report under company law. The Trustees confirm that the Annual Report and financial
statements of the charitable company comply with the current slalutory requirements, the requirements of the
Charitable Company's governing document and the provisians of the Statement of Recommended Practice
ISORPI applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102}.
Since the Company qualifies as small under section 382 of the Companies Act 2006. the Strategic Report
required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors,
Report) Regulations 2013 has been omitted.
Objectives and activities
Policies and objectives
The Company is established lo prornote the wellbeing of the inhabitants of Northern Ireland and ils environs
without distinction of age, sex, race. political, reli9ious or other opinion by all or any of the following means-
{11 The relief of poverty,
121 The advancement of community development,
131 The advancement of education, skills training and the arts,
(41 The relief of those in need by reason of youth. age, ill health, disability. financial hardship or other
disadvantage,
(5) The provisions of facilities in the interests of social welfare: and
{61 Generally improve the conditions of life for the said inhabitants by associating with the statutory authorities,
voluntary organisations and inhabitants in a common effort to meet our objectives.
Achievements and performance
Review of activities
In 2022. Compassion Belfast continued to employ a full-time Project Coordinator.
Compassion Belfast continues to innovate and develop current projects.
It was great to relaunch some of our longstanding projects coming OLJI of the unprecedented season of a global
pandemic.
Our Compassion Belfast Hub continues to incorporate the 'New To You, charity shop and the Base Project.
'The Base Project, includes a recording studio and continues to offer affordable in-person music lessons with
accredilalions achieved by students al grade 1 in piano and guitar. This is offered lo children from low
socioeconomic reality in Belfast. The Base offers a space to allow people to tell their story by enabling them lo
communicate through the arts and media. The lessons are offered to those who without this support. would not
in any other way get this opportunity. We have been able to supply each pupil with an instrument which they Gan
own enabling them to continue to grow in their knowledge and skill. thereby encouraging improved self-esteem
and mental health.
Various Compassion projects support people through difficult limes and. as an extension of this, The BASE
offers them the chance to learn new skills, meet new people and have an objective to work towards through the
offering of a Music School and a Creative Studio.
Page 2

Cornpassion Belfast
{A Company Limited by Guarantee)
Trustees, Report (continued)
For the Year Ended 31 December 2022
Achievements and performance (continued)
During this period there were eight pupils enrolled for the guitar and piano lessons filling all the spa￿S available.
Six pupils completed the course with four passing their Grade 1 exam. Fifteen sludenls have now completed the
course.
'Fun In A Box. has enabled engagement with community associations in aroas of Belfast. An event which, on
average, engages with 200 children and their families. People from diverse backgrounds work together breaking
with traditional stereotypes. Two events have been able to lake place thanks to the removal of Covid restrictions.
'Compassion Walks. has been relaunched and continues to assist the horneless and rough sleepers in Belfast
City cenlre. Through food, hygiene and winter kits and other essentials a trained team of volunteers seeks to
onnecl and assist on Saturday mornings as and when volunteers are available.
In partnership with local Belfast schools, 'The Living Room, project and seven other agencies. delivered the
'Project Chrislrnas Box. loy appeal that provided 100 families with food hampers at a value of approximately £18
per hamper and 264 children with Christmas presents. Approx 100 volunteers were engaged with this project.
The 'Living Room, project continues lo be one of our main projects due to negative economic conditions. The
below figure represents 831, three day packs lo individuals.
2022 SchemelEvent
TOTAL
Families
77
People
259
Face lo face interaction continues to assist with the goals of the project.
As part of The Living Room project we continue to deepen and develop partnerships with Clanmill Housing
Group, Radius Housing, Apex Housing, Belfast City Council, Dale Farm, Tesco, Lidl. Sainsbury s and other local
businesses. Our volunteers are a diverse representation from across our city.
As in 2021. in 2022 we continued to see an increase in visitors from displaced global regions.
'The Tool Box. continues lo utilise its workspace. 11 now runs two days weekly and regular evenings have been
added. An average of 10 people attend each week helping alleviate isolation and poor mental health caused by
social poverty.
'New To You, community space and used good5 shop. This space now runs through volunteerism six days per
week.
'Side By Side Project, was relaunched with one event. Six families from low economic realities had the benefil of
a free "Zoo Day..
Fundraising Team This continues to develop and progress is being made.
Page 3

Compassion Belfast
(A Company Limited by Guarantee)
Trustees. Report {continuedl
For the Year Ended 31 December 2022
Financial review
Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate
resources lo 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. Rese￿eS policy
The Charills policy is lo relain a level of free reserves. which matches the needs of the organisalion both at the
current lime and in the foreseeable future. The charity has developed a plan to establish and maintain this
agreed level of free reserves. The Charity will continue lo monitor compliance with this policy on a regular basis
and the Board will review the appropriateness of the policy annually.
Structure, governance and management
Constitution
The Company is registered as a Charitable Company limited by guarantee and is controlled by ils governing
document, a deed of trust, and constitutes a limited Company, limited by guarantee as defined by the
Companies Act 2006. The Company is a registered charity. Charity registration number 106855.
Plans for future periods
Future developments
We will continue to develop all existing Compassion Belfast projects.
We will continue to grow and value all volunteer5 of Compassion Belfast.
We will continue to develop funding strearns and a fundraising team.
Page 4

Compassion Belfast
{A Company Limited by Guarantee)
Trustees. Report (continued)
For the Year Ended 31 December 2022
statement of Trustees. responsibilities
The Trustees (who are also the directors of the Company for the purposes of company lawl are responsible for
preparing the Trustees, Report and the financial slalemenls in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees lo prepare financial slalemenls for each financial year. Under company law,
the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair
view of the state of affairs of the Company and of ils incoming resources and application of resources, including
its income and expenditure, for that period. In preparing these financial statements. the Trustees are required to..
select suitable accaunling policies and then apply them consistently-
observe the methods and principles of the Charities SORP {FRS 102)..
rnake judgments and accounting estimates that are reasonable and prudent..
slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject lo any material
departures disclosed and explained in the financial statements,.
prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the
Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Company's transactions and disclose with reasonable accuracy at any lime the financial position of the
Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They
are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 8 September 2023 and signed on their behalf by..
Pastor Stephen Thompson
(Trusteel
Page 5

Compassion Belfast
{A Company Limited by Guarantee)
Independent Examiner's Report
For the Year Ended 31 December 2022
Independent Examiner's Report to the Trustees of Compassion Belfast
I report on the financial statements of the Company for the year ended 31 December 2022 which are sel out on
pages 8 to 17.
Respective Responsibilities of charity Trustees and Examiner
As the Company's trustees land also the directors of the Company for the purpose of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the company is not subject to audit under company law, and is eligible for
independent examination, il is my responsibility lo..
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008-,
follow the procedures laid down in the general Directions given by the Commission under section 6519)(bl
of the Charities Act,. and
slate whether particular mallers have come to my attention.
Basis of Independent Examiner's Statement
I have exarnined your Company accounts as required Ljnder section 65 of the Charities Act and my examination
was carried out in accor(Jance with the general Directions given by the Charity Commission for Northern Ireland
under section 6519)Ib} of the Charities Act.
My examination included a review of the accounting records kept by the Company and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items ar disclosures in the
accounts, and seeking explanations from you as Company trustees concerning any such matters.
My role is to stale whether any material matters have come to my allentian giving me cause lo believe..
that accounting records were not kept in accordance with section 386 of the Companies Act 2006;
that the accounts do not accord with those accounting records.
that the accounts do not comply with the accounting requirements of section 396 of the Companies Act
2006 and with the methods and principles of the 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}', and
that there is further inforrnation needed for a proper understanding of the accounts to be reached.
Independent Examiner's Statement
I have completed my examination and have no concern5 in respect of the matters (1110 {41 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.
This report is made solely to the Company's Tru51ees, as a body, in accordance with section 6513}la) of the
Charities Act {Norlhern Ireland) 2008 and regulations made under section 66 of that Act. My work has been
undertaken so that I might slate to the Company's Trustees those matters l am required lo state lo Ihern in an
Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept
or assume responsibility to anyone other than the company and the Company's Trustee5 as a body, for my work
or for this report.
Page 6

Compassion Belfast
IA Company Limited by Guarantee)
Independent Examiner's Report (continued)
For the Year Ended 31 December 2022
Signed..
Dated= 8 September 2023
Brian Clerkin
ASM {Bl Ltd, 4th Floor, Glendinning House, 6 Murray Street Belfast, BT1 6DN
Page 7

Compassion Belfast
IA Company Limited by Guarantee)
Statement of financial activities (incorporating income and expenditure account)
For the Year Ended 31 December 2022
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Note
Income from:
Donations and legacies
Charitable activities
36,662
18,607
36.662
18,607
26,267
16,888
Total income
55,269
55,269
43,155
Expenditure on:
Charitable activities
51,263
51,263
53,400
Total expenditure
51,263
51,263
53,400
Net movement in funds
4,006
4,006
(10.245)
Reconciliation of funds..
Total funds brought forward
Net movement in funds
11,169
4,006
11,169
4.006
21,414
(10, 245)
Total funds carried forward
15,175
15.175
11.169
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 10 to 17 farm part of these financial slalements.
Page 8

Compasslon Belfast
IA Company Limited by Guarantee)
Registered number.. N1027662
Balance Sheet
As at 31 December 2022
2022
2021
Note
Fixed assets
Tangible assets
4.471
5,962
4,471
5,962
Current assets
Cash at bank and in hand
13,403
7,907
13,403
7.907
Creditors.. amounts falling due within one
year
{2,7001
(2, 700)
Net current assets
10.703
5,207
Total net assets
15.174
11,769
Charity funds
Unrestricted funds
15,174
11,169
Total funds
15,174
11.169
The Company was entitled lo exernption from audit under section 477 of the Companies Act 2006.
The members have not required the company lo obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial slalements.
The financial statements have been prepared in accordance with the provision5 applicable to enlilies subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 08 September 2023 and
signed on their behalf by=
Pastor Stephen Thompson
{Tru51eel
The notes on pages 10 to 17 form part of these financial statements.
Page 9

Compassion Belfast
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the Year Ended 31 December 2022
Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 1021
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 IFRS 1021 leffeclive 1 January 2019). the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Compassion Belfast meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise staled in the
relevant accounting policy.
1.2 Company status
The Company is a Charitable Company limited by guarantee. The members of the company are the
Trustees named on page 1. In the event of the company being wound up, the liability in respect of the
guarantee is limited to £1 per member of the company.
1.3 Going concern
The Trustees of Compassion Belfast have reviewed the resources available and believe that the
charity has adequate resources ta continue in operational existence for the foreseeable future.
Accordingly, Compassion Belfast continues to adopt the going concern basis in preparing the
financial statements.
1.4 Income
All income is recognised once the Company has entillemenl lo the income, il is probable that the
income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance Sheet. Where income is received in advance of enlitlemenl of receipt, ils
recognition is deferred and included in creditors as deferred income. Where enlillemenl occurs
before income is received, the income is accrued.
Where the donated good is a fixed asset. it is measured al fair value, unless it is impractical to
measure this reliably, in which case the cost of the item lo the donor should be used. The gain is
recogni5ed as income from donations and a corresponding amount is included in the appropriate
fixed asset class and depreciated over the useful economic life in accordance with the Company's
accounting policies.
Other income 15 recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the service.
Page 10

Compassion Belfast
IA Company Limited by Guarantee)
Notes to the Financial Statements
For the Year Ended 31 December 2022
Accounting policies (continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or canstructive 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 altribulable lo a single activity are allocated directly
to that activity. Shared costs which contribute lo more than one activity and support costs which are
not atlribulable lo 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 lime spent, and depreciation
charges allocated on the portion of the asset's use.
Charitable activities and Governance costs are costs incurred on the company's operations. including
support costs and costs relating lo the governance of the company apportioned lo charitable
activities.
1.6 Tangible fixed assets and depreciation
A review for impairment of fixed as5el is carried out if events or changes in circumstances indicate
that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying
value of fixed assets and their recoverable amounts recognised as impairments. Impairment losses
are recognised in the Statement of Financial Activities incorporating Income and Expenditure
Account.
Tangible fixed assets are carried al cost, net of depreciation and any provision for impairment.
Depreciation is provided at rates calculated to write off the cost of the assets, less their estimated
residual value, over their expected useful lives on the following basis=
Long-term leasehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
4°/. Straight line
250/. Straight line
25 % Reducing balance
25 % Reducing balance
1.7 Debtors
Trade and other debtors are recognised at the selllement amount after any trade discounts offered.
Prepayments are valued at the arnounl prepaid net of any trade discounts due.
1.8 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.
1.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past
event, il 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 Company anticipates it will pay lo settle the debt or
the amount it has received as advanced payments for the goods or services it must provide.
Page11

Compasslon Belfast
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the Year Ended 31 December 2022
Accounting policies (continued)
1.10 Pensions
The Company operates a defined contribution pension scheme and the pension charge represents
the amounts payable by the Company to the fund in respect of the year.
1.11 Fund accounting
General funds are unreslricled funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Company and which have not been designated for other
purposes.
1.12 Critical accounting estimates and areas of judgement
Estimates and judgements are continually evaluated and are based on historical experience and
other factors, including expectations of future events that are believed to be reasonable under the
circumstances.
Critical accounting estimates and assumptions:
The company makes estimates and assumptions concerning the future. The resulting accounting
eslimales and assumptions will. by definition, seldom equal the related actual results. The estimates
and assumptions that have a significant risk of causing a material adjustment lo the carrying amounts
of assets and liabilities within the next financial year are discussed below.
Income from donations and legacies
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Donations
Grants
32,322
4.340
32,322
4.340
19,277
6.996
36,662
36,662
26,267
Income from charitable activities
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Fundraising activities
18,607
18.607
16,888
Page 12

Compassion Belfast
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the Year Ended 31 December 2022
Analysis of expenditure on charitable activities
Sumrnary by fund type
Unrestricted
funds
2022
Total
2022
Total
2021
Support Costs
Staff Costs
Depreciation
26,337
23,435
1,491
26,337
23,435
1.491
22,382
29.031
7,987
51,263
51.263
53,400
Independent examiner's remuneration
2022
2021
Fees payable to the Company's independent examiner for the independent
examination of the Companls annual accounts
2,700
2, 700
Staff costs
2022
2021
Wages and salaries
Contribution to defined Gontribution pension schemes
23,102
333
28.060
971
23.435
29.031
The average number of persons employed by the Company during the year was as follow5..
2022
2021
No ernployee received remuneration amounting to more than £60,000 in either year.
During the year, no Trustees received any remuneration or other benefits.
Page 13

Compassion Belfast
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the Year Ended 31 Decèmber 2022
Tangible fixed assets
Long-term
leasehold
property
Plant and
machinery
Motor Fixtures and
vehicles
fittings
Total
Cost or valuation
At 1 January 2022
194,608
30.413
11,520
38,281
274,822
At 31 December 2022
194.608
30,413
11,520
38,281
274,822
Depreciation
At 1 January 2022
Charge for the year
194,608
26,S20
974
9,451
517
38,281
268,860
1,491
Al 31 December 2022
194.608
27,494
9,968
38,281
270,351
Net book value
At 31 December 2022
2.919
1,552
4,471
At 37 December 2021
3,893
2.069
5.962
Creditors: Amounts falling due within one year
2022
2021
Accruals and deferred income
2,700
2, 700
Page 14

Compasslon Belfast
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the Year Ended 31 December 2022
Statement of funds
Statement of funds - current year
Balance at
31
December
2022
Balance at 1
January
2022
Income Expenditure
Unrestricted funds
General Funds all funds
11,169
55,268
(51,2631
15,174
Statement of funds - prior year
Balance at
31
December
2027
Balance at
1 January
2021
Income Expenditure
Unrestricted funds
General Funds all funds
27,414
43. 155
(53.400)
71,169
Page 15

Compassion Belfast
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the Year Ended 31 December 2022
10.
Summary of funds
Summary of funds - current year
Balance at
31
December
2022
Balance at 1
January
2022
Income Expenditure
General funds
11,169
55,268
{51,2631
15,174
Summary of funds - prior year
Balance at
31
December
2021
Balance at
1 January
2021
Income Expenditure
General funds
21,414
43, 155
(53.400)
11,169
11. Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted
funds
2022
Total
funds
2022
Tangible fixed asse15
Current assets
Creditors due within one year
4,471
13,403
(2,7001
4,471
13,403
(2,7001
Total
15,174
15.174
Analysis of net assets between funds prior year
Unrestricted
funds
2027
Total
funds
2021
Tangible fixed assets
Current assets
Creditors due within one year
5,962
7,907
(2, 700)
5, 962
7,907
(2. 700)
Total
11,169
11,169
Page 16

Compassion Belfast
(A Company Limited by Guarantee}
Notes to the Financial Statements
For the Year Ended 31 December 2022
12.
Pension commitments
Pension contributions paid by the Company for the reporting period amounted to £90212021.. £9711.
13.
Related party transactions
The Company has not entered into any related party transaction during the year, nor are there any
outstanding balances owing between related parties and the Company at 31 December 2022.
Remuneration of £2,659 was paid to a family member of a Trustee during 202212021= £8,508).
Page 17