ids. Company Registration No. N1653100 {Northern Ireland} chartered accountants COLERAINE STREET PASTORS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024 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 lo the financial statements COLERAINE STREET PASTORS ids. chartered accountants LEGAL AND ADMINISTRATIVE INFORMATION Trustees Alice McAlary Robert Ritchie Ann Vance Cathy Martin Elaine Breakey Stephaine Quigley Chris Crowder Rev A WT Brown Rev D Brown Charity number NIC107255 Company number N1653100 Registered office 14 Carthall Manor COLERAINE Co Londonderry BT513GR Independent examlner IDS Chartered Accountants LLP 23125 Queen Street COLERAINE Co Londonderry BT52 1 BG Bankers Danske Bank Donegall Square West BELFAST BT16JS COLERAINE STREET PASTORS ids. hartered accountants TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 5 APRIL 2024 The trustees present their annual report and financial statements for the year ended 5 April 2024. The accounts 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 appliGable in the UK and Republic of Ireland {FRS 102) (effective 1 January 20151" Objectives and activities Coleraine Street Pastors comprises 41 volunteers from local interdenominational Churches, including Coleraine, Ballymoney, Portslewart and Castlerock. These volunteers are committed to going out al 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 lo Suicide Awareness. We work in partnership with NIHE, PSNI and the local PCSP. These agencies have said that our presence on the streets at weekends makes Coleraine, Portrush and Portstewart safer for those out and about at night. We listen to, talk to and get 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 problemslemotional distressl suicidal ideation, tackling alcoholldrug addiction. living with debt worrieslin povertylcoping with homelessnessl domestic abuse, struggling with apathylsocial isolationlfear of Grime., or young people who have a general lack of ambition, who may be at increased risk of committing crime. On Friday nights, teams patrol Goleraine town centre, parks, railway station, 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 antisocial 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 ouireach facilities to encourage people 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. Volunteers are also a visual presencelmediator, which helps to reduce 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., Easter Monday, 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 guidan￿ issued by the Charity Commission in deciding what activities the charity should undertake. Flnancial reviow Over the period 6 April 2023 5 April 2024, the charity has helped approximately 1500 people on the streets. Volunteers have lifted and disposed of 478 bottles and glasses to prevent them from being used as lethal weapons or causing injury to people going barefoot. We have attended antisocial incidents and issued 137 street supplies to the public. We have administered first aid, as required, and assisted 84 people in transport, ensuring they got home safely. During this period, 22 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 2024 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 at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's CLfrrent activities while consideration 18 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 to mitigate exposure to the major risks Our current balance sheet value is £14,271.00, which is £7,019.00 lower than last year. While our charity's expenses this year are similar to those of the previous year, our income has fallen. This decline is primarily due to the charity receiving a significant one-time donation of £10,000 for the year ending in April 2023. Our primary funding sources include support from local Churches and cash donations to our charity collection boxes. Moving forward, we plan lo increase our funding by identifying more supporting Churches and applying for grants from charitable trusts and foundations, Structure, governance and management 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 to 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 signature of the financial statements were.. Alice McAlary Robert Ritchie Ann Vance Cathy Martin Elaine Breakey Richard Pollock Stephaine Quigley Chris Crowder Rev A W T Brown Rev D Brown (Resigned 26 March 20241 The Trustees report was approved by the Board ofTrustees. stephaine Quigley Trustee 5 December 2024 COLERAINE STREET PASTORS ids. chartered accountants INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COLERAINE STREET PASTORS I report on the financial statements of the charity for the year ended 5 April 2024, which are set out on pages 5-10. Respective responslbllltles of trustees and examiner As the Charity's trustees you are responsible for the preparation of the accounts in accordance wlth the Charities Act (Northern Ireland) 2008. Having satisfied myself that the charity is not subject to audit under company law and is eligible 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 Ltnder section 65(91{bl of the Charities Act., and (iiil to state whether particular matters have come to my attention. Basis of 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 6519)(bl 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 attentlDn giving me cause to believe.. 1. 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 ofthe CharitiesAGt 4. 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 (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 Alison Wallace, FCA, (ICAI) IDS Chartered Accountants LLP 23125 Queen Street COLERAINE Co Londonderry BT52 1 BG Dated.. 5 December 2024 COLERAINE STREET PASTORS ids. chartered accountants STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 5 APRIL 2024 Unrestricted Unrestricted funds funds 2024 2023 Notes Income from: Donations and grants 2,237 14,749 enditure on. Charitable activities 9,256 8,665 Net {expenditurellln¢ome for the yearl Net movement in funds (7,019} 6,084 Fund balances at 6 April 2023 21,290 15,206 Fund balances at S April 2024 14,271 21,290 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. chartered accountants BALANCE SHEET AS AT5APRIL 2024 2024 2023 Notes Current assets Cash at bank and in hand 14,871 21,890 Creditors: amounts falling due within one year (600) (600) Net current assets 14,271 21,290 Net assets 14,271 21,290 The funds of the charity Unrestricted funds 14,271 21,290 14,271 21,290 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 2024. 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 statements for the y ear in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the sma51 companies regime. The financial statements were approved by the trustees on 5 December 2024 Ann Vance Trustee Slephaine Quigley Trustee Company registration number NI653100 (Northern Ireland) COLERAINE STREET PASTORS ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024 Accounting policies Charity informatlon Coleraine Street Pastors is a private company limited by guarantee incorporated in Northem Ireland. The registered office is 14 Carthall Manor, COLERAINE, Co Londonderry, BT513GR. 1.1 A¢¢ountlng convention The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" 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 statement of cash flows. The financial statements are prepared in sterling, which is 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 convention.The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financia5 statements, the trustees have a reasonable expectation that the charity has adequate resources lo 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 objedives. Restricted funds are subject to specific conditions by donors or grantors 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 Incoming 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 il 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 al 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 receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not arnortised. COLERAINE STREET PASTORS ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2024 Ac¢ountlng policies (Continued} Basic financlal liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt insttument is measured al 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. Donations and grants Unrestricted Unrestrlcted funds funds 2024 2023 Gifts and Fundraising Churches Sign Up 137 2,100 13,399 1,350 2,237 14,749 Charitable activities 2024 2023 Training and national conference Catering Uniforms Licence stationery & Postage Bank fees Equipment Sundry 248 236 133 304 2,576 186 34 17 613 343 46 200 (2) 1,468 3,467 Share of support costs (see note ) Share of governance costs (see note I 7,188 600 4,598 600 9,256 8,665 Trustees None of the trustees (or any persons connected with them) received any remuneration during the year, (2024 no trustees were reimbursed for expenses.. 2023., none) COLERAINE STREET PASTORS ids. chartered accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2024 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. Creditors: amounts falling due within one year 2024 2023 Accruals and deferred income 600 600 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been sel aside out of unrestricted funds by the trustees f¢X specific purposes. At 6 April 2023 Incoming resources Resources expended At 5 April 2024 General funds 21,290 2,237 (9,256) 14,271 Previous year: At 6 Aprll 2022 Incomlng resources Resources expended At 5 April 2023 General funds 15,206 14,749 (8,6651 21,290 Related party transactions There were no disclosable related party transactions during the year (2023 - none).