Company Reglstration No. N1653100 (Northern Ireland) ids. chartered accountants COLERAINE STREET PASTORS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023 IDS Chartered Accountants LLP 23125 Queen Street COLERAINE Co Londonderry BT52 1BG COLERAINE STREET PASTORS ids. chartered accountants CONTENTS Page Legal and administrative information Trustees report Independent examiner's report statement of financial activities Balance sheet Notes to the financial statements 7-10 COLERAINE STREET PASTORS ids. chartered accountants LEGAL AND ADMINISTRATIVE INFORMATION Trustees Alice McAlary Robert Ritchie Ann Vance Cathy Martin Elaine Breakey Richard Pollock Stephaine Quigley Chris Crowder Rev A W T Brown Rev D Brown Charity number NIC107255 Company number N1653100 Reglstered office 14 Carthall Manor COLERAINE Co Londonderry BT513GR Independent examiner IDS Chart&red Accountants LLP 23125 Queen Street COLERAINE Co Londondery BT52 1 BG Bankers Danske Bank Donegall Square West BE_FAST BT16JS COLERAINE STREET PASTORS ids. chartered accountants TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 5 APRIL 2023 The trustees present their annual report and financial statements for the year ended 5 April 2023. The account5 have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's memorandum, the Companies Act 2006 and "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 1021 (effective 1 January 2015)° Objectlves and activities Coleraine Street Pastors comprises 32 volunteers from local interdenominational Churches, including Coleraine, Ballymoney, Portslewart and Castlerock. These volunteers are committed to going out at least once a month at various times. usually evening or night, to Listen, Care and Help within the local community. The Charity has a smaller number of Prayer Pastors who support the teams out on the streets by praying from the base or home. Our volunteers are trained in various aspects of our work, from Drugs & Alcohol, First Aid to Suicide Awareness. We work in partnership with NIHE, PSNI and the local PCSP. These agencies have said that our presence on the streets al weekends makes Coleraine, Portrush and Portslewart safer for those out and about at night. We listen to. talk to and gel to know people In our local community to determine their needs and offer support or guidance. This makes the difference to those who are often dealing with mental health problemslemotK)nal distressl suicidal ideation, tackling alcoholldrug addiction, living with debt worrieslin povertylcoping with homelessnessl domestic abuse. struggling with apathylsocial isolationlfear of crime,. or young people who have a general lack of ambition. who may be at increased risk of committing crime. On Friday nights, teams patrol Coleraine town cenlre, parks, railway slalion and retail park, deterring crime and antisocial behaviour and engaging with people. In housing estates, their presence reassures older, lonely, or socially isolated people, who may feel vulnerable to anti•social behaviour. They engage with teenagers and explain who Street Pastors are and what they do on the estates. They also visit youth clubs and mental health outreach facilities to encourage peop18 to seek assistance if required. On Saturday nights, teams of 3-4 volunteers patrol Portrush and Portstewart, focusing on nightlife at pubs and nightclubs, Their aim is to look out for anyone who may be vulnerable to assault, support people of all ages who need help for various reasons. and ensure they get home safely. They remove bottles and potential weapons to discourage violence and vandalism. Volunleers are also a visual presencelmediator, which helps to redu￿ tension and anti-social behaviour and 'free up, Police officers to deal with more urgent calls from members of the community who need their help. There are other events throughout the year, e.g., St Patrick's Day, when our presence in 'listening, caring and helping keep people Safe, is valued. We are represented on an ongoing basis, where issues such as anti-social behaviour are raised. to be proactive instead of reactive to ensure the safety of all. The trustees have paid due regard to guidance issued by the Charity Commission in deciding whal activities the charity should undertake. Financlal revlew Over the peiiod 6 April 2022 - 5 April 2023, the charity has helped approximately 1500 people on the Streets. Volunteers have lifted and disposed of 375 bottles and glasses to prevent them from being used as Idhal weapons or causing injury to people going barefoot. We have attended antisocial incidents and issued 105 stre@t supplies to the public. We have administered first aid, as required, and a5SlSted 110 people in transport, ensuring they got home safely. Durrng this pertod, 28 of our more experienced Street Pastors attended a refresher training session, and we delivered First Aid training. We also gave in-person presentations to community and Church groups to inform and educate them about our work. COLERAINE STREET PASTORS ids. chartered accountants TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED> FOR THE YEAR ENDED 5 APRIL 2023 It is the policy of the charity that unrestricted funds, which have not been designated for a specific use, should be maintained at a level equivalent to between 3 and 6 months. expenditure. The trustees consider that reserves al this level will ensure that, in the event of a significant drop in fundin9, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place lo mitigate exposure to the major risks. The trustees have assessed the major rtsks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Structure, governance and managernent The Charity has held regular management meetings for the running of the project, and followed the guidelines for street pastors initiatives laid down by Ascension Trust (London), our umbrella body, Supplying quarterly reports lo our funders. The trustees. who are also the directors for the purpose of company law, and who served during the year and up to the date of signalure of the financial statements were.. Mr A J Brown (Resigned 8 April 2022) James Brown (Resigned 8 April 20221 Alice McAlary Robert Ritchie Ann Vance Cathy Martin Beverley Thompson Elaine Breakey Richard Pollock Slephaine Quigley Chris Crowder RevA W T Brown Rev D Brown (Resigned 27 September 20221 The Trustees report was approved by the Board of Trustee5. Trustee 4 December 2023 COLERAINE STREET PASTORS ids. chartered accountants INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COLERAINE STREET PASTORS I report on the financial slaloments of the charity for the year ended 5 April 2023, which are set out on pages 5-10. Respective responsibilities of trustees and examiner As the Charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act {Northern Ireland} 2008. Having satisfied myself that the charity is not subject to audit under company law and is eligiije for independent examination, it is my responsibility to.. examine the accounts under section 65 of the Charities Act., (ill to follow the procedures laid down in the general Directions given by the Charity Commission under section 65191(b} of the Charities Act., and (iii) to state whether particular matters have come lo my attention. Basis of independent examlner's report I have examined your charity accounts as required under section 65 of the Charities Act and tny 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. My 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-. l. 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 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examlner'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 Alison Wallace, FCA, {ICAI) IDS Chartered Accountants LLP Chartered Accountant 23125 Queen Street COLERAINE Co Londonderry BT52 1 BG Dated: 4 December 2023 COLERAINE STREET PASTORS ids. chartered accountants STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 5 APRIL 2023 Unrestricted Unrestricted funds funds 2023 2022 Notes Donations and grants Investments 14,749 3,639 Total income 14,749 3,648 endltur Charitable activities 8,665 6,735 Net incomellexpendlture) for the yearl Net movement In funds 6,084 13,0871 Fund balances at 6 April 2022 15,206 18,293 Fund balances at 5 April 2023 21,290 15,206 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. COLERAINE STREET PASTORS ids. charteréd accountants BALANCE SHEET AS AT 5APRIL 2023 2023 2022 Notes Current assets Cash at bank and in hand 21.890 15,806 Creditors: amounts falling due wlthln one year (600) (600) Net current assets 21,29Q 15,206 Income funds Unrestricted funds 21,290 15,206 21,290 15,206 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 5 April 2023. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial slatements for the year in question in accordance with sects'on 476. These financial statements have been prepared in accordance wth the provisions applicabl& to companies subject to the small companies regime. The finan￿al statements were approved by the Trustees on 4 Decernber 2023 Trustee Company registration numbér N1653100 Anr) VGn LL. COLERAINE STREET PASTORS ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023 Accounting policies Charity information Coleraine Street Pastors is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 14 Carthall Manor, COLERAINE, Co Londonderry, BT513GR. 1.1 Accounting conventlon The financial statements have been prepared in accordance with the charity's Igoverning document], the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ('FRS 1021 and the Charities SORP Accounting and Reporting by Charities-. Statement ol Recommended Practice applicable lo 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}. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a stat￿nent of Cash Flows. The financial staternents are prepared in sterling, which 15 the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convenlion.The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Incomlng resources Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 1.5 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future re￿iptS discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. COLERAINE STREET PASTORS ids. Chartered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2023 Accountlng policies (Continued) Baslc financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the d&bt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised Donatlons and grants Unrestricted Unrestrlcted funds funds 2023 2022 Gifts and Fundraising Churches Sign Up 13,399 1,350 1,939 1,700 14,749 3,639 Investments Total Unr8Stricted funds 2023 2022 Interest receivable COLERAINE STREET PASTORS ids. ¢hurtered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2023 Charltable activities 2023 2022 Training and national conference Catering Uniforms Licence Stationery & Postage Bank fees Sundry 236 133 304 2,576 186 34 178 343 691 730 29 27 (i) 3,467 1,997 Share of support costs (see note 51 Share of governance costs (see note 5} 4,598 600 4,125 813 8,665 6,735 Support costs Support Governance costs costs 2023 Support Governance costs costs 2022 Administrative services 4,598 4,598 4,125 4,125 Legal and professional Accountancy 13 600 600 600 600 4,598 600 5,198 4,125 613 4,738 Analysed between Charitable activities 4,598 600 5,198 4,125 613 4,738 Trustees None of the trustees lor any persons connected with them) received any remuneration during the year, (2022 no trustees were reimbursed for expenses.. 2021,. 2 trustees were reimbursed a total of£97 for expenses) Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. COLERAINE STREET PASTORS ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2023 Credltors: amounts falling due wlthln one year 2023 2022 Accruals and deferred income 600 600 Related party transactlons There were no disclosable related party transactions dLJring the year (2022 - none). 10-