COMPANY REGISTRATION NUMBER.. N1665041
CHARITY REGISTRATION NUMBER: NIC 108018
•JC8HTZt4T•
2510712023
COMPANIES House
JNI
#10
Belfast Homeless Services
Company Llmited by Guaranlee
Unaudited Financial Statements
31 October 2022
PURDY QUINN
Chartered Accountants
Northern Bank House
42 Greencastle Street
KILKEEL
Co Down
8T34 4BH

Belfast Homeless Services
Company Llmlted by Guarantee
Flnanclal Stalements
Year ended 31 October 2022
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expendilure account)
Stalement of financial position
Notes to the financial statements
10-19

Belfast Homeless Services
Company Limiled by Guarantee
Truslees, Annual Report (Incorporaiing the Director's Reporl)
Year ended 31 October 2022
The Iwstees. who are a150 the directors lor the purposes of company law. presgnl their report anLI Ihe
unaudlled linanoial slatemenls ol the charity lor the year ended 31 Oclober 2022.
Relerence and admlnislralive delalls
Reglstered chorliy name
Bellasi Homeless Service5
Charliy reglslratlon number
NIC 108018
Company re9lstr8llon number N1665041
Prlnclpal offlce and reglslered 2 Amelia Slreel
olli¢e
Bellasl
Co Anirim
BT2 7GS
The trustees
J E Ferguson
E Lavery
M J Maloney
S Maxwell
N McElhallon
J McGinn
R Murphy
E Murray
(Resigned 18 April 20231
(Reslgned 15 March 20221
(Resigned 6 June 20231
Indep•nd•ni •xamlnèr
Una Cunnlngham FCA
Pufdy Quinn
Charlered Accounlanls
Northern Bank House
42 Greencaslle Slreel
KILKEEL
Co Down
8T34 48H

Belfast Homeless Services
Company Limited by Guarantee
Truslees, Annual Report (Incorporatlng the Direclor's Report) Iconilnu•dJ
Year ended 31 October 2022
Slruclure, governanee and managemenl
Governin
Documenl and Cons
The charity is a privale company limiled by guaranlee. It is governed by ils fvlemorandum and Articles
of Associalion.
Trust S lec '
nandm na
men
The trustees have ullimale legal and linancial responsibilily for Ihe aflair5 of BHS, allhough Ihe
management ol the organisation Is delegaled lo the Operational Committee. which is made up ol key
VDlunleeTS.
7he seleclion ol Irustees is governed by the charily's Artl¢los ol Associaiion. New Irustoes are
recruiled lo the 8oard based on idenlitication ol skills needed.
The charity may by ordinary resolution..
11 app)inl a person who Is willlng lo act to be a dlrector. and
2> determine the rolalion in which any addilional direclors are lo relire.
Obl•cllves ond gcllvllles
harl
leo
clives
The oty'ectives of Belfasl Homeless SeNices {BHSI are as follows..
"To provld8 services 10 hom6less and vulnérable adults in Bellasi" Including Iwl not limlled to..
The provision ol a 'Drop In" Setvice;
The provision ol food and drink including a hol Meal lo users of the Drop In SeNice;
The provision ol social aclivilies.,
The provision of clothing and washing lacililies;
The provision of advlce, inlormalion and ernolional support 10 seriice users;
The provision ol signposilng seNice users to exlernal agenctes.
iviti
s and setvi
In Northern Ireland, 7,478 people wesenled as homèless behveen July and December 2022 and, as
ol January 2023, 3,945 households were living in lemFM)rary accofflmcmjalion (source: Nl
Homelessness Bulletin. Department lor Communiliesl. Bellasl, Derry and Slrabane had Ihe highest
proportion ol homeless presenlers wilh 6.2 per 1,000. These slalislics do nol include those sleeping
rough. A study published in 2021 by Ihe Ho.using_Execulive_revealed_Iherg-weie-18-wple-sleeping
rough in Bélfasl in one niohl in in November. In aur experience this figure is an underestimate.
8HS opèrates a Orop In Facility in the city cenlre ol Belfasl, working alongsKle Ihose who are
vulnerable and experiencing homelessness. It is the only indoor facility in Belfast city cenlre, so
seNice users can lully use lacililies. 11 is a volunleer led charity group with over 65 volunteers. Our
pliilosophy Is lo ofler access io all regardloss ol personal circumstances, race, gender, abilily. or lailh.
The cenlre moved Irom being open two nighls to three night per week in May 2021 and has seen
demand lor ils ser4i¢es continue to increase. The chaiity provides loc￿, clothing, advice and support
to homeless and vulnerable people.

Belfast Homeless Services
Company Limlted by Guarantee
Truslees, Annual Report (Incorporating the Director's Report) (¢onllnu•rfl
Year ended 31 October 2022
Oblectlves and actlvltle$ (conilnuedl
The Drop In provides varlous recreaiional lacililies and ollers much needed resplle lo its servlce
users. During Ihe period. BHS provided various additional services designed lo impiove the menial
and physical wellbeing ol homeless people. The charily also provides signposting lof service users lo
olher key seNices I benelils. The charity hopes lo build on this type ol support. subject lo sufficienl
resources and funding.
Slrateglc report
The following sections lor achievem8nls and perlormance and linancial review lorm the strategic
report of Ihe charity.
Achlevements and pertorm?n¢¢
The volunteers of the charily serve approximately 60 people per night with ages ranging Irom 18 10
75+. These people are homeless . living on Ihe slreels, in hostel accommodation oi 'sola surtlng..
Some are vulnerable adulls who have been given accommodation bul cannol cope wilh running a
household. The chafiiy provides food. clolhing. a(Svice and suppon to homeless and vulneiable
people.
Since May 2021, the charity has added an addilional operational day and now is open three times a
week lo support vulnerable adults in need ol respite. 11 is hoped Ihal in tlme, together wllh the support
ol voluni8ers and lunding, the charity Can increase th8 number ol days il is open and the level ol
sèrvlce il can piovide to the homeless communlly.
The charity operates a range ol addilional services. These addilional la¢ililies were designed lo help
with the physical and rnenlal wellbeing of service users. The charity provides access, via external
agency support, lo the lollowing:
Chest, Heart & Stfoke health checks
Podiatry services
Hairdressers I bart)ers facilities
In addilion lo that, thp chaFily also provides signposling lor users Io Oiher key social servlces and
benelils. It also rnakes frequent out ol houi housing relerrals to those in need.
This programme ol additional facilities has proven extremely popular with service users and has
helped a signilicanl number ol users, both Irom a physical and a mental point of view.
ble
The demand lor clothing saw Ihe Charity launch a Shoe Box appeal during the year lo raise much
needed loolwear lor sepiice users. The appeal was run from Oclobev lo December and Ihe response
Ifom Ihe general public was fantaslic and something the charity hopes io build on in luture campaigns.
In prior periods, the lundraising aclivity ol the charity was severely hampere¢J by COVID.19
r8Slriciions. However, during Ihe year as iho restrictions were relaxed the chariiy ran a themed Night
at the Races. The night was a huge SUCGess and marks Ihe first in a series ol lundraising ideas
designed to help generate additional funding which can be used towards SUPPOrting service users.

Belfast Homeless Services
Company Limited by Guarantee
Trustees, Annual Report (Incorporallng the Director's Report) (eoiillnu6d)
Year ended 31 October 2022
Achlevernents and performance (¢ontlnu•d}
18
ortunl
les and d v810
m8n¢
Volunteers are part ol a very dynamic. inlercullural and passionate team and engage with service
users who have a range of complex needs. Training is provided regulafly lo our team ol volunteers
including bolh mandatory and Opiional Iraining. This has included Iraining in relation lo prolessional
boundaries, saleguarding adults, lood safely, first aid. addiction and mental health. Good Structures
and salely measure5 are In place at 8HS which gnables the volunleers to feel sa¢ure and sale.
As a result of Ihis Ihe volunteer team has grown now lo a team of over 65 Indlviduals, all of which play
a key part in delivering the services ol Ihe Charily.
BHS has ongoing relationships wllh the Polish community and at Christmas a group ol leaders from
the Polish communily provided the Polish service users wilh Ihelr traditional Christmas dinner.
Represenlalives Irom the Polish Consulate were also presenl. This evenl Is planned lo reoccur on an
annual basis going tonvard.
We have also buill slrong relallonships wllh Ihe lollowlng organlsalions.,
Bellasl Asian Women's Academy IBAWAI
Bellasl Mullicullural Associalion (BMCA)
Nipaporn Chanyan (Money Thai Tree Kilchen)
Events like Ihis have sirengihened Ihe repulaiion ol Ihe centre as belng open lo all regardless of
personal circumstances, race. gender. ability, or faith. This inclusiveness Is a key leno1 ol what makes
the cenlre so welcoming and is one ol the reasons why so many homeless and vulnerable people
allend Io us8 th? seNices ol Ihe Drop In. This promotion ol a sanse ol cultural inclusivity is entirely
down Io the great allilude ol Ihe volunteers ol the charity.
SNI Communl Team
BHS have slrengthened its working relaiionship with Ioc81 community PSNI represenlatives. The PSNI
represenlalives visit the cenire on a regular basis and speak lo both volunteers and service users.
They have also glven help wilh some very dillicult silualions durlng Ihe p81iod and ale always
available lo oller addilional guidance where needed.
Flnanclal revlew
The linancial slaiemenls are presented In ihe standard lormal required by the Slatemenl of
Recommended Practice on Accounting and Reporting lor charities (FRS 1021 and cover the aclivilies
ol Bellasl Homeless SeNi¢es. The siaiemenl of Flnanclal Actlvilies (SOFA) shows a surplus for the
year 01 £29,72612021 £31,5861.
This is the charity's third linancial accounting period. Financlal performance has been broadly
consislenl with Ihe Irustee's lorecasls and expeclalions, though these were impacted, lo an extenl. by
the ongoing impact caused by the COVID.19 pandemic and inflationary measures thal have ifflpacled
Ihe economy more widely,

Belfast Homeless Services
Company Limited by Guarantee
Truslees, Annual Report (Incorporating the Dlrector's Report) (conilnued)
Year ended 31 October 2022
Flnanclal revlew (¢onllnu•¢l)
& durin
th
Brio
The income lor this period was £77,399 (2021 £48,215>, The charity's income primarily Comes by
way ol donations received from individuals and businesses as well as grants received lowards ils core
aclivilies. Some ol Ihese donalions have been designated to enable the ¢harlly to lund future renlal
costs on business premises from which 10 operate the centre and, as such, are held separaiely until
the required amounl 15 needed in Ihe future.
8elfa$l Homeless Services Continued to roceive support from the John Alcheson Foundation during
the y8ar in the lorm of a substantial donation. The directors would like to acknowledge and thank the
fDundalion lor its generous support ol Ihe charity's activities during the p?riod.
8HS successlully applied lor grants iowafds core lunding Irom LFf Charilable Trust, of which
approximately £2,360 was received in Ihe period. Bellasi City Council provlded support, lolalling
£1,992, in granl funds and the charity was also successful in obtaining a grani from the Honovrable
Irish So¢ieiy lor £1.900 and a grant from the Community Foundation lor £4,668 durlng the period.
Fundraislng by Ihe charity was signSficanlly Impacted in prevlous perlods due lo the reslriclion5 afising
from the coror)avirus pandemlc. However, the chafity has started som• lundraising activity lowards Ihe
end ol the accountlng period,
ndilur
urin
he
riod
The expendilure was £47,67312021 £16.6291 for Ihe year ended 31 October 2022.
During Ihe accounting period, the charity took on ils Ilrst ernployee, whlch accounts lor a slgnillcanl
part ol the expendilure increasg in 2022.
01 the other recurring cosls that the charity incurs, the major expenses relate to food and cullery
supplies, office equipment. volunteer training and clothing as well as exlernal consultancy advlce.
These have all been impacled lo an exlenl by the general Inllalionary environment Ihal has been felt
by the wider UK economy.
During the year to 31 October 2022, lh8 Charity benellled greatly from the temporary provlsion ol
renl-lree premises al 2 Amelia Street, 8elfasl.
The charity has a policy tor reservès and Ihe18vel ol unreslricled reserves. The pollcy is reviewed on
an annual basis, In this Conlexl, unreslricled reserves are Ihe total funds freely avallable lo spend on
any ol Ihe charily's purposes. Thls definition excludes reslricled funds and lunds de5iqnated lor
essenlial future spending, although holdlng such funds may inlluence the charlly's reserve pollcy.
The General Fund 13 unrestricted and is used for the day.to-day operalion ol the Gharity. The charity
operales wilh an unrestricted reserve ai a level sei by the Iruslees. Currently, this is £58,430 (2021
£35.958). The runnSng costs have increased as a result of operating an additional nighl ol service Irom
May 2021, In addiliDn. from November 2021, Ihe charity engaged a part.lime employee as a seThice
co-ordinator. Finally, general inflationary condilions have pushed up recurring costs incurred by the
charity. Due lo Ihe combined impacl of these factors, the Iruslees leel that Ihe increased level ol
reserves held al the year-end is prudeni and reasonable. The reseNe is held to allow Ihe charity lo
olfsel Iluctualions In income receipis and lo provide lor ¢onlingencies.

Belfast Homeless Services
Company Limiled by Guaranlee
Trustees, Annual Report (Incorporating the Dlrector's Report) {contlny¢d)
Year ended 31 October 2022
Fund3 Malerlally In Deflcll
As ai 31 October 2022, the charity had no funds In material delicil.
Funds held as cuslodlan IFu51ee
Th8 charity does not hold any assets in this capaclly.
Prlnclpal rlsks faclng the charlly
As the cttariiy relies on donaiion and Is noi government lunded, il faces a certain lev•1 of Ilnancial
uncertainly. In addition, the 5eNice is made up of volunteers and Ihus runs on Iheir goodwill.
The Iruslees have assessed Ihe major risks lo which Ihe charity is exposed and are salislied that
Syslems are in place lo miiyate exposure 10 those risks.
Golng concern
After making appropriate enquiries, Ihe Iruslees hav8 a reasonable expeclatlon that Ihe charitable
company has adequa18 resources lo continue in operational exislenGe loi the loreseeabl& luluro. For
Ihis reason they continue 10 adopi lh8 going concern basis in preparing the linancial stalemenls.
Furthei delails regarding the adoption ol the going concern basis can be found in the notes lo the
accounts.
Publlc Benelll Statement
The iruslees conlirm ihal they have complied wilh Iheir duly to have regard lo the Charity
Commission's guidance on public benelil and that the public benefit requirement has informed the
activities ol the charity lor Ihe peiiod to 31 October 2022.
The truslees, annual report and the strategic report were approved on 241h July 2023 and signed on
behall ol the board al truslees by:
J MLGinn
Trustee

Belfast Homeless Services
Company Limited by Guarantee
Independent Examiner's Report to the Truslees of Belfast Homeless Services
Year ended 31 October 2022
I report to Ihe trustees on my examination of the linancial statements ol Beltasl Homeless Services
I'lhe charity.) lor the ye8T ended 31 Oclober 2022.
Re8ponslbllllles and basls of report
As Ihè Iruslees of the company {and also ils directors lor the purposes ol company law) you are
respansible lor Ihe preparation ol the financial slalemenls in accordance with the requirements ol
Charities Act (Northern Ireland) 2008 (the '2008 Act,) and the Companies Acl 2006 {'Ihe 2006 Acl,).
You are satislied that Ihe accounts ol the company are not r8quired by Charity or company law lo be
audited and have chosen inslead lo have an independent examination.
Having salislied myself that Ihe accounts of the company are not requirod 10 be audited under Part 16
ol Ihe 2006 Acl and are eligible for independent examination. I report in respecl ol my examinalion of
Ihe chaTily'S linancial slalemenls as carried oul under 5eclion 65 ol Ihe 2008 Acl. In carrying out my
examination I have followed the general difectlons glven by the Charlly Commisslon for Northern
Ireland under section 6519}(b> ol the 2008 Acl.
Independent examlner'$ Slalemenl
I have compleled my examinalion. I conlirm thal no matters have come lo rny attention in connection
wllh my examinallon giving me cause lo belleve Ihal in any material respecl-,
accountino records w8ra not kepi In respeel ol Ihe ¢harily as iequired by seclion 386 of the
2006 Aci., or
Ihe linancial slalemenls do nol accord with those records; or
the financial statements do not comply with the accounting requirements ol sectlon 396 01
the 2006 Act other than any requirement that the accounts give a 'lrue and fair, view which
is not a maller considered as part of an indopendenl examinalion; or
the linancial statements have nol been prepared in accordance wllh Ihe melhods and
principles of the Sialemenl ol Recommended Praclice lor accounting and reporting by
charities applicable lo charities prepafing IheiT accounts in accoidance wllh Ihe Financial
Reporting Standard applicable in Ihe UK and Republic of Ifeland IFRS 102).
I confirm Ihal Iheie are no olher matters lo which your altenlion should be drawn lo enable a proper
und8rslanding ol Ihe accounts lo be reached.
24th July 2023
Una Cunningham FCA
Chanered Accounlanls Ireland
Independent Examiner
Purdy Quinn
Chartered Accountanls
Northèrn Bank House
42 Greencasiie Slreel
KILKEEL
Co Down
BT34 4BH

Belfast Homeless Services
Company Limlled by Guarantee
Slatement ot Flnancial Acllvllles
(Includlng Income and expendllure accounl)
Year ended 31 October 2022
2022
Roslricled
funds Tolal funds Total funds
2021
Unresiricled
funds
Nole
Income and endowmenls
Donalions 8nd legacies
Olh8r activities
Investment income
Other income
36,253
4.388
38
36,720
72,973
4.388
38
48,092
23
100
Toi•l Ineome
40,679
36,720
77,399
48,215
Expendilure
Expendilure on raising lunds
Expenditure on charilable aclivilies
Tot•1 experKlllure
496
17,711
18.207
496
47,177
47,673
29.466
16,629
16,629
29,466
Nel Income and net movement In lunds
22,472
7,254
29,726
31,586
Reconclllatlon ol lunds
Toial funds brought loNiafd
Total funds ¢arrled lornard
35,958
58,430
38,813
74.771
43.185
74,771
46,067
104,497
The siaiemenl ol financial aclivilles includes all galns and lossés recognlsod In Ihe year.
All incorne and expendllur? derive Irom conlinuing aclivilies.
The notes on pages 10 10 19 lorm part of these Ilnanclal 91itements.

Belfast Homeless Services
Company Lirnlted by Guaranlee
Staiement of Financial Posltion
31 October 2022
2022
2021
Nole
Flxed assets
Tan9ible lixed assels
17
3,258
329
Currenl assets
Oebiors
Cash al bank and in hand
18
460
103,467
103,927
1.462
75,230
76.692
Credltors: amounls falllng due wlthln one year
N•1 currtnl asseis
19
2,688
101,239
2,250
74,442
74,771
74.771
Tolal assets less current Ilablllllts
104,497
104,497
Nel assels
Funds ol the cha￿tY
Aeslricled funds
Unreslricled lunds
46,067
58.430
104.497
38,813
35,958
74,771
Toial eharbty lund3
21
For the year ending 31 Oclober 2022 Ihe chariiy was enlilled lo exempliDn tiom audil under seclion
477 01 the Companles Act 2006 relaiing lo small companies.
Oireclors, reswnsibililies,.
The members have nol required the company to obtain an audit ot Its linancial siatements for Ihe
year in question in accordance wilh section 476.,
The dlfeclors acknowledge thelr responsikn'lillès lof complylng wilh Iho ieouiromenls ol Ihe Aci
with respect lo accounling records and the preparaiion ol linancial slalemenls.
These tlnan¢ial siaiemenis have been prepared In a¢cofdance with the provislons applicable 10
companles subjecl lo Ihe small companles. reglme.
These linancial slalemenls were approved by the board ol Iruslees and aulhofised lor issue on 241h
July 2023 , and are signed on behalf ol the board by..
S Maxweil
Trusiee
J McGinn
Tfustee
The noles on page$ 10 10 19 lorrn part ol Ihe8e Ilnancl?I statements.

Belfast Homeless Services
Company Llmited by Guarantee
Notes to the Financial Statements
Year ended 31 October 2022
General Inlorniatlon
The charily is a public benefil entity and a private company limtled by guarantee, registered in
Northern Ireland ar￿ a regislered charily in Northern Ireland. Tha address ol the regislered ollice
is 2 Amelia Street, Bellasl, Co Anlrim, 8T2 7GS.
Sl•iernenl ol Compllance
These linancial staiemenis have been prepared in compliance wllh FAS 102, The Financial
Fleporting Slandard applicable In the UK and the Republic ol Ireland,. Ihe Statement of
Flecornmended Praclice applicable lo charities preparing their accounts in accordance with the
Flnan¢ial Reporting Slandard applicable in the UK and Republic of Ireland {FRS 102) (Charities
SORP (FRS 1021) and Ihe Companies A¢1 2006.
A¢countlng pollclo9
Basls ol preparatlon
The linancial slalemenls have been prepared on Ihe hlslorical cosi basis, as modllied by Ihe
(evalualion ol certain linancial assets and liabilities and investment properties measured at laif
value Ihrough income or expendlluro.
The linancial stalemenls are prepared In sterling, which is the functional ¢urren¢y ol the enlily.
Judgemenls and key $oui¢es ol esllmaiion uncertalnty
The Preparation ol Ihe linanclal slalemenls requires managemenl lo make judgements,
esllmaies and assumptions Ihal allect the amounls reported. These estimates and judgements
are conlinually revlewed and are based on experience and olher laclofs. includin9 expeclalions
of tulure evenls Ihal are believed lo be reasonable under Ihe circumslances.
Fund accountlng
Unreslricled lunds are available for use al the discretion ol the Iruslees to further any of the
charlly's purposes.
Designated lunds are unresiricled lunds earmarked by Ihe trustees for particular future project or
commilmenl.
Reslricted lunds are svblected lo restrictions on their expendilure dgclaTed by Ihe dDnor or
Ihrou9h the terms ol an appeal, and lall into one ol two sub-classes,. ieslricled Income lund8 or
endowment lunds.
10

Belfast Homeless Services
Company Limited by Guarantee
Noles to the Flnancial Statements {conllnuedJ
Year ended 31 October 2022
A¢countlng poll¢les (conllnuvdj
Incoming resources
All incoming resources afe included in the slatemenl of financial aclivities when enlillemenl has
passed lo the charity; il is probable that the economic benellls associaied wilh Ihe transaction
will Now lo the charily and the amounl can be reliably measured. The lollowing Epecific policies
are applied lo particular calegaries ol income:
Income Irom donalions OT granls is Yecognised when Ihei8 is evidence ol enllllemenl 10 the
gift. receipt is probable and ils afflounl can be measured reliably.
legacy incoma Is r8¢ogns•d when receipt is probable and enlillemgnl is eslablishecl.
income Irom donated good5 is measured al Ihe lair value ol Ihe goods unless this is
impraclical lo measure rellably, in which case Ihe value is derived Irom the cost lo the donor
or Ihe eslimaled resale value. Donated facilities and services are recognised in the
accounls when r8celv8d il Iha value can be reliably measured. No amounls are includ6d lor
Ihe contribulion ol general volunleers.
income frorn contTacls lor Iho supply of seNice5 is recognised wilh the delivery ol the
conlra¢ted servi¢e. This is classified as unrestricied lur)ds unless Ihere Is a conlfaciual
requirement for it lo be spenl on a particular purpose and returned il unspent, in which case
il may be regarded as restricted.
Fle$our¢e$ expend•d
Expenditure is (ecognised on an accruals basis as a liabilily is incurred. Expendilure includes any
VAT which cannol be lully fecovef8d. and is classilied under headings ol th8 siatemenl af
linancial aclivilies lo which il relales..
expendilure on raising lunds includes Ihe eosls ol all fundraising acllvilies, evenls,
non-chariiable trading aclivilies, and Ihe sale ol donaled goods.
expendilufe on charilable aclivilies indudes all cosls incuried by a charity In undertaking
aclivilies that lurther ils charilable aims lor the benelit ol its beneliciaries. including those
supp)rt costs and cosls relating io the governance ol the charity apportioned to charitabl&
activitles,
other expendilure includes all expenditure that is neither related lo raisifKJ lunds l*X the
charity nor part ol ils expenditure on charilable aclivilies.
All cosis are allocaied to expenditur.e.caiegories.rellectlng_the use ol_Ihe-iesource.-Direcl-costs
allribulalse lo a single activity are allocated direclly lo Ihal aclivily. Shared cosls are apportioned
between the activities Ihey contribute lo on a reasonable. jusliliable and consislenl basis.
Operatlng leases
Lease paymenls are recognised as an expense over Ihe18ase term on a slraight-line basis. The
aggregale benelil of lease incentives is recognised as a reduclion to expense over the lease
term. on a slraight-line basis.
11

Belfasl Homeless Services
Company Llmited by Guarantee
Notes to the Flnancial Statements (¢vnflnu•d)
Year ended 31 October 2022
Accounllng pollcles {¢Onllnu•dJ
Tanglble assets
Tangible assels are inilially recordecl ai cosl, and subsequenlly slated at cosl less any
accumulated depreciation and impairmenl losses. Any tangible assets carried at revalued
amounts are recorded al Ihe lair value at the dale ol revaluation less any subsequent
accumulaied depreciation and subsequent accumulated impairment losses. All assets costing
more than £500 are capitalised.
Depreclallon
Deprecialion is calculated so as lo write oll Ihe cosl or valuation of an assel, less ils residual
value, over Ihe uselul eCOr￿mi¢ life ol thal assel as follows-.
Kitchen Equipmeni
Fixtures and fillings
Ollice Equipmenl
2511A slraighl Ilne
25Yg slraighl line
33% Slraighl line
Impalwment ot Ilxed 488et$
A review lor indicators of impairmenl is carried oul al each reporting dale, wilh the recoverable
amounl being eslimaied where su¢h indicalors exisl, Where the carrying value exceeds Iho
recoverable amount, Ihe assel is impaired acGordingly. Prior impairments are also reviewed lor
posslble roversal al each feporting dale,
For the purpose5 01 Impairmenl lestlng. when il is nol possible to eslifnalo Ihe recoverable
amounl ol an 5ndividual assel, an estimate Is made of the recoverable amount of Ihe
cash.generating unil 10 which Ihe asset belongs. The cash.generaling unil is the smallesl
Idenlillable,group ol asse18 Ihal in¢ludes Ihe. asset and generates cash ififlows thai largely
independenl ol the cash inlbws Irom other assets or groups ol assets.
For Impalrmenl l&sling ol goodwill, Ihe goodwlll a¢qulred in a business comblnalion is, Irom Ihe
acquisilion dale, allocated lo each ol the cash￿eneratIng units thal are expected lo benelil from
Ihe synergies of Ihe combinalion, irrespective of whelher other assets or liabililies ol the ¢harily
are assigned lo those units.
Flnanclal Instrumen19
A financial assel DT a financial Iiabilily is recDgnised only when Ihe enlity becomes a party lo the
conlraclual provisions of Ihe ir6lrumenl.
Basic linancial inslruments are inllially recognised ai the amounl receivable Of p.ayable including
any relaled-lransaclion-cosls, unless Irie arrangemenl conslllules a financing transaclion, where
il is recognised al the presenl value of the future payments discounted al a markei rale ol
Inleresl for a similar debl instwmenl.
Currenl assets and currenl liabilities are subsequently measured ai the cash or Other
consideralion expected 10 be paid or received arKI nol discounled.
Debt inslrumenls are subsequenlly measured al amortised cosl.
12

Belfast Homeless Services
Company Llmlled by Guarantee
Notes to the Flnanclal Statements (¢onllnued)
Year ended 31 October 2022
Accountlng pollcle$ (¢onllnu•d)
Dellned contribullon plan8
Conlribulions lo deflned conlribulion plans are recognlsed as an expense In the period in which
lh6 relaled seNice is provided. Prepaid contributions are recognised as an assel lo Ihe exienl
that Ihe prepayment will lead lo a reduction in future payments or a cash refund.
Llmlt¢d by gU•FBntee
The company is limiled by guarantee ol members and does nol have a share capltal. The Ilability
ol each member is limiled to £1.
Donatlon$ and 1ogacle8
Unrestficte
Funds
Reslrlcled Tolal Fund8
Funds
2022
Donallon$
Oonalions
36,253
26,000
62,253
Grants
LFT Grant
Awards lor All Grant (Lolteryl
BCC Community Recovery Support Grani (T2)
BCC Summer Funding Programme
BCC Covid.19 Community Support Fund
Honourable Irish Sociely
The Community Foundation
2,360
2,360
{200)
1,992
1,900
4,668
36,720
12001
1.992
1,900
4,668
72,973
36,253
Unfestricled
Funds
Reslricled Total Funds
Funds
2021
Donallons
Donalions
32,842
32,842
Grants
LFT Grani
Awards for All Glanl (Lollery)
BCC Community Recovery Support Granl (T2)
BCC Summer Funding ProgrammG
BCG Cov￿l-l9 Communily Support Fund
Honourable Irish Society
The Communily Foundation
500
8,750
5,000
1,000
500
8,750
5,000
1,000
32,842
15,250
48,092
13

Belfast Homeless Services
Company Llmited by Guarantee
Noles to the Flnanclal Statements {¢ontlnued)
Year ended 31 October 2022
Othor actlvltles
Unreslricled Total Funds Unrèstficied Total Funds
Funds
2022
Funds
2021
Fundralslng events
4,388
4,388
Invesimenl Incomtr
Unreslricled Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Bank inieresl fècelvabla
38
38
23
23
Olher Incom•
Unreslrlcted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Unllorms
100
100
Coslg ol ralslng funds
Unreslficted Tolal Funds Unrestricied Total Funds
Funds
2022
Funds
2021
Fundraising cosls
496
496
10. Expendllure on charltable acllvllles by lund iype
Unfeslricled
Funds
Resiricied Total Funds
Funds
2022
Support lo Homeless and Vulnerabl8 Adulls - Belfast
Support costs
15,700
2,011
29,466
45,166
2,011
47,177
17,711
29,466
Unreslricied
Funds
Restricied Total Funds
Funds
2021
Support10 Homeless and Vulnerable Adults - Belfasl
Support costs
7,719
1,869
9,588
7,041
14,760
1 ,869
16,629
7,041
14

Belfast Homeless Services
Company Limiied by Guaranlee
Notes to the Flnanclal Stalemenls (conllnuedj
Year ended 31 October 2022
1 l. Expendllure on charllable actlvltles by a¢iivlty iype
Aclivilies
urKlertaken
direclly sUp￿rt costs
Tolal lunds
2022
Total lund
2021
Support to Homeless and Vulnerable
Adults - Bellasl
Governance Cosis
45.166
122
1,889
2,011
45,288
1,889
14,829
1,800
16,629
45,166
47,177
12. Analysls ol support Costs
Analysis of
support cosls Tolal 2022 Tolal 2021
Flnance Costs
Governance costs
122
1.889
2,011
122
1,889
2,011
69
1,800
1,869
13. Nel Income
Nel income is slated after chargingl(credilingl'.
2022
2021
Depreclalion ol langible Ilxed assets
1,339
164
14. Independent examlnallon lees
2022
2021
Fees payable lo the independent examiner for:
Independenl examination of the linancial slalemenls
Other a5suran¢e services
629
1.260
1,889
600
1 ,200
1.800
15

Beltast Homeless Servlces
Company Llmited by Guarantee
Notes lo the Financial Slalements (conllnu4dl
Year ended 31 October 2022
15. Slatl ¢oJls
The total siaff costs and employee benefits for tha reportlng perlod are analysed as follows..
2022
2021
Wages and salari8s
Employer conlribulions to pension plans
14,166
396
14,562
The average head count of employees during the year was 1 {2021: NII).
The Gharity Conlinued to rely on volunleers lo provide services.
No employee received employee benelils ol more than £60,000 during the year12021: Nil).
16. Trustee remuneralion and expenses
The truslees did not receive remuneration or othef benellls through ernployrnenl wilh the chavlty.
No Iruslee has claimed expenses or had Ihelr expenses mot by the ¢harlly.
17, Tanglbl• Ilxed asse1$
Kllchen Fixlures and
Equipment
fillings
Office
Equipmenl
Toial
Cogt
At 1 November 2021
Addillons
654
654
4.268
2,912
2,912
1,356
1,356
At 31 October 2022
654
4,922
Depreclatlon
Al 1 November 2021
Charge lor the year
Al 31 Octob•r 2022
325
164
325
1,339
728
447
728
489
447
1,664
Carrylng amount
At 31 October 2022
2,184
165
909
3,258
Al 31 Oclobei 2021
329
329
16

Belfast Homeless Services
Company Llmited by Guarantee
Noies to the Financlal Staiements (cOnfIn￿6)
Year ended 31 October 2022
18. Debtors
2022
2021
Granls receivable
Prepayments and accrued income
1 ,000
462
460
460
1,462
19. Credltors: gmounls lalllng due wlthln one year
2022
2021
Accruals and delerred income
Social security and other taxes
2,577
2,250
2.688
2,250
20. Penslons and other post-retlrement benellts
Delln•d contrlbullon plan$
The amount recognlsed In inGomg oi expendllure a¥ an exponse in relatlon lo defined
conlribulion plans was £396 {2021 '. £Nill.
21. Analys1& ol charllablo fund8
Unrestricted funds
Al
l November
2021
Al
31 October
2022
Income Expendilure
Transfers
General lunds
35,958
40,679
(18,207)
S8,430
At
1 Novernber
2020
At
31 October
2021
Income Expenditure
Transfers
General funds
12,581
32.965
19.588)
35,958
17

Belfast Homeless Services
Company Llmiled by Guaranlee
Notes to the Flnancial Slaiements (¢oDilnued)
Year ended 31 October 2022
21. Analysls of ¢h3rllable funds l¢oniinu•d)
Restrl¢l•d lund$
Al
1 November
2021
At
31 Oclober
2022
Income Expenditure
Transfers
Prernlses Fund
LTF Fund
Covid 19 Charilies Fund
Awards lor all GraN
(Lollery)
8CC Community
Recovery Support Grant
8CC Summer Funding
Piogramme
The Community
Foundallon
The Honourable IT13h
Society
8CC Covid-19
Community Support
Fund
Charity Assel Fund
John Alcheson Salary
Fund
25,210
25,210
2,360
11,341)
(45)
(1,019)
(1,356)
1.891
490
6,712
(4,665)
2,047
5,000
(2011
14,799)
4,668
12,800)
1,868
1,900
1,900
1 ,993
{791
(1,175)
(1,893>
4,268
21
3,093
26,000
(14,5621
{29,466)
11.438
38.813
36.720
46,067
Al
1 November
2020
At
31 October
2021
Income Expenditure
Transfers
Premises Fund
LTF Fund
Covid 19 Charllies Fund
Awards for all Granl
(Lollery)
8CC Community
Recovery Support Grant
BCC Summer Funding
Programme
The Community
Foundation
The Hornurable Irish
Socieiy
BCC Covid-19
Communty Support
Fund
Charity Assel Fund
John Alcheson Salary
Fund
25,210
1,692
3.702
25,210
soo
(2,192)
(1,811)
1,891
8,750
(2,038)
6,712
5.000
5,000
1,000
(1,000)
30,604
15,2SO
(7,041 >
38.813
18

Belfast Homeless Services
Company Limiled by Guarantee
Notes to the Flnanclal Statements (contlnuedj
Year ended 31 October 2022
22. Analyslg ol net asgets belween funds
Unresiricled
Funds
Reslricled Total Funds
Funds
2022
Tangible fixed assets
Current assets
Credltors less than l year
Net a$g¢ts
165
60,686
12,421)
58,430
3,093
43,241
{267)
48,067
3,258
103,927
(2,688)
104,497
Unreslricled
Funds
Restricted Tolal Funds
Funds
2021
Tangible fixed assets
Current assels
Creditors less than l year
Not ossel8
329
37,879
12,250)
35,958
329
76.692
{2,250)
74,771
38,813
38,813
23. Golng concern revlew
The Charily is reliant on donations, grants & lundralsing lor income al presenl. This can creale
uncertainty over the abih'ly ol Ihe chailty 10 secure sufficienl funding In ihe toreseeable lulure.
The Charily has considered the impact of Covld-19 on Ihe linancial perfoYman¢e and cash Ilow of
the organisalion.11 has conshlered Ihe praCt￿all1Y of relo¢aling Irom ils currenl renl.free premise.
The Charlly's lorecasi and projeciions, laking account of reasonably Possible changes in ils
opoialing performance, show Ihat the Chariiy should be able to operaie wllhin the lovel ol its
current lunds.
Aller making enquifies, the directors have a reasonable expeclation Ihal the Charily will have
adequal8 resources lo conlinue in opefallonal exlslence lor Ihe loreseeable fuluf¢. For these
reasons, Ihey conlinue lo adopi the going concern basis in preparing the annual feport and
accounts.
24. Relaled partles
Ouring the period Ihe charily occupled Ihe building ai 2 Amelia Street, Belfasl on a renl-lree
basis. The charity and Ihe company wilh lille Ihe building {Hastings Hotels Group Limited) have
a direclor in common, Mr J McGlnn.
19