2025-12-31-accounts - Belfast City Centre Chaplaincy Ltd

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Company Registration Number: NI665287 NI Charities Commission Registration Number: NIC108033

BELFAST CITY CENTRE CHAPLAINCY

A Private Company Limited By Guarantee without Share Capital claiming exemption from using the word “LIMITED”

Report and Financial Statements for the year ended 31st December 2025

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

BELFAST CITY CENTRE CHAPLAINCY Contents

	Page (s)
Organisational Information	2
Director / Trustees’ Report	3 - 5
Independent Examiner’s Report	6
Statement of Financial Activities	7
Balance Sheet	8
Cash Flow Statement	9
Notes to the Financial Statements	10 - 15

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 1 of 15

BELFAST CITY CENTRE CHAPLAINCY Company Information

REFERENCE AND ADMINISTRATIVE INFORMATION

Organisation Name		Belfast City Centre Chaplaincy
Company Number		NI665287
Charity Number		NI108033
Registered Office		c/o Belfast Central Mission
		Grosvenor House
		5 Glengall Street
		Belfast
		BT12 5AD
MANAGEMENT INFORMATION
Director/Trustees		Served during the year:
		Rev. Philip Agnew
		Rev. David Andrew Campton
		Dr. David Robert Spence Gallagher
		Mrs Eileen Dorothy Jamison
		Rev. David James Patterson
Secretary		Rev. Andrew Rea Irvine
OTHER INFORMATION
Independent Examiner		Diamond & Skillen
		Chartered Accountants
		Sinclair House
		89/101 Royal Avenue
		Belfast
		BT1 1FE
Bankers		Reliance Bank

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 2 of 15

BELFAST CITY CENTRE CHAPLAINCY

Director / Trustees’ Report for the year ended 31st December 2025

The Board of director/trustees of Belfast City Centre Chaplaincy has pleasure in presenting their report and the financial statements for the year ended 31st December 2025.

The report is prepared in accordance with the Manual of Laws of the Methodist Church in Ireland and the Statement of Recommended Practice “Accounting and Reporting by Charities” (Revised 2015).

The Board of director/trustees expresses deep gratitude to its Volunteer Chaplains for the generous giving of their time and for the heart-felt pastoral ministry they provide in Belfast City Centre.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charities Acts, 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 (FRS102)” (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Constitution

Belfast City Centre Chaplaincy (BCCC) was established as a pioneer mission project within Belfast Central Mission Ltd. on 1st July 2018, before incorporated as a Company in its own right on 22nd October 2019. Company number 665287.

The Chaplaincy has been granted charitable status the Charity Commission in Northern Ireland and its Northern Ireland Charity Commission number is NIC108033.

BCCC is also governed by the Constitution (Manual of Laws) of the Methodist Church in Ireland as set out under the Methodist Church in Ireland Act 1928.

b. Governance

Governance of BCCC is provided by a Board of Trustees which meets four times each year. The Lead Chaplain is responsible to the Board of Trustees for the ‘day to day’ running of the Chaplaincy.

During this reporting period the Chaplaincy updated the Membership provisions in its governing, providing a change in institutional Membership. Belfast Central Mission was removed as a Member and The Methodist Church in Ireland was added as a member. The revised Articles now provide for other Christian Churches on the island of Ireland, at denominational level, becoming Members. These changes have provided for better inter-denominational Membership, in-line with our inter-denominational volunteer base, while also reducing potential conflicts of interest between parties who have roles in both Belfast Central Mission and Belfast City Centre Chaplaincy Ltd.

c. Risk Management

The Board assesses the major risks to which the charity is exposed on an ongoing basis, in particular those related to the operations and finances of the company and is satisfied that systems are in place to mitigate our exposure to the major risks. The principal risks facing BCCC relate to the safeguarding of vulnerable people with whom our volunteer Chaplains interact. BCCC manages this risk through an initial training course and then ongoing training which all volunteers must complete and through the oversight of the Lead Chaplain who is a fully trained Minister of Religion. He is in turn assisted by two experienced Senior Chaplains. BCCC’s operating procedures require ant safeguarding issue to be reported to the Chairman of the Board immediately and a detailed written report then provided the BCCC Board.

d. Purpose and Public Benefits

The Object of the Charity is the advancement of the Christian Religion in Belfast and its surrounding areas by:

Provision of pastoral support to all who work in the city.
Outreach to the people of the city through evangelism, counselling, education and training.
Engagement with issues of justice, reconciliation, fairness, equality and dignity as they affect the people of the city.
Assisting local churches with their ministry in the city.

FINANCIAL PERFORMANCE AND ACTIVITIES

a. Financial Performance.

In 2025 substantial effort was applied to applied to putting in place a three year funding package, for the years 2026 to 2028, to allow the charity to step-up in scale of operation, initially through being able to fund the salary for a full-time Chief Executive Officer, with a proven track record of growing charities and their impact.

This was success and recruitment of the new Chief Executive, who commence employment in January 2026, was completed in this period.

An £11,000 grant received from Benefact in this reporting period has been placed in reserve, with the permission of this funder, to constitute part of the three funding package from 2026.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 3 of 15

b. Review of Activities

During 2025 operations continued in Belfast at a similar level to that of the previous reporting period. Five new Chaplains were recruited, trained and Commissioned. Chaplains were welcomed into the new Grand Central Station (rail and bus) by station management.

During 2025 we licensed City Chaplaincy Bangor (County Down) and provided oversight and advice to the 10 Bangor Churches involved, the training of their initial cohort of 9 Chaplains. The training of these Bangor Chaplains was completed in this reported period, with their Commissioning scheduled for February 2026.

VOLUNTEER INVOLVEMENT

A key objective is the ongoing growth of our Volunteer base. The charity has sited growing these volunteer base, and therefore the charity’s impact as a core deliverable in our funding applications for the next three years.

Scaling-up of volunteer numbers will be a prime requirement placed on the new Chief Executive Officer taking post in January 2026

FUTURE LOCATIONS

Plans for Future Locations

With Belfast and Bangor City Chaplaincies full active, the charity is now seeking interest form groups of churches in other Irish cities and towns, who appreciate the opportunity afforded by Town Centre Chaplains.

GOING CONCERN

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to 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.

BUSINESS ADDRESS

Grosvenor House 5 Glengall Street Belfast BT12 5AD

DIRECTORS

The trustees, who are also the directors for the purposes of company law, and who served during the year and up to the date of signature of the financial statements were:

Rev P Agnew
Rev DA Campton
Dr DRS Gallagher
Mrs ED Jamison
Rev D Patterson

STATEMENT OF DIRECTOR/TRUSTEES’S RESPONSIBILITIES AND CORPORATE GOVERNANCE

The Directors/Trustees are responsible for their annual report and for the preparation of financial statements for each financial year which give a true and fair view of the state of affairs of the Organisation and of the net movement in funds of the Organisation for that period. In preparing those financial statements, the Directors/Trustees are required to:-

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed subject to any material departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Organisation will continue in business

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 4 of 15

The Directors/Trustees are responsible for ensuring that the Organisation keeps proper accounting records which disclose with reasonable accuracy at any time the financial position of the Organisation and to enable them to ensure that the financial statements comply with the Companies Act 2006 (insofar as this legislation applies to the organisation). They are also responsible for safeguarding the assets of the Organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

The Organisation is operating efficiently and effectively;
All assets are safeguarded against unauthorised use or disposition and are properly applied;
Proper records are maintained and financial information used within the Organisation, or for publication, is reliable; and
The Organisation complies with relevant laws and regulations.

STATEMENT AS DISCLOSURE TO OUR INDEPENDENT EXAMINERS

In so far as the directors/trustees are aware at the time of approving our trustees’ annual report:

there is no relevant information, being information needed by the independent examiner in connection with preparing their report, of which the Organisation’s independent examiner is unaware; and
the directors/trustees, having made enquiries of fellow directors/trustees and the Organisation’s independent examiner that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director/trustee in order to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.

INDEPENDENT EXAMINERS

Diamond & Skillen were appointed as the organisation’s independent examiners during the year and have indicated their willingness to continue in office. The designated trustees will propose a motion reappointing the auditors at a meeting of the Trustee/Directors in accordance with Section 487(2) of the Companies Act 2006.

These financial statements and this report have been prepared in accordance with the 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 Ireland (FRS102) (effective from 1st January 2015) and in accordance with the provisions applicable to companies subject to the small companies regime (insofar as these provisions apply to the organisation).

This report was approved by the board of director / trustees on 27th March 2026 and signed on its behalf by:

Rev Andrew Rea Irvine Company Secretary for and on behalf of the Board

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 5 of 15

BELFAST CITY CENTRE CHAPLAINCY

Independent Examiner's Report to the members of Belfast City Centre Chaplaincy

I report on the financial statements of the Belfast City Centre Chaplaincy for the year ended 31st December 2025, which are set out on pages 3 to 15.

Respective responsibilities of trustees and examiner

The director/trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 65(3) of the Charities Act (Northern Ireland) 2008 and have requested than an independent examiner's report be prepared.

The charity’s gross income does not exceed £100,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in Ireland.

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 (Northern Ireland) 2008;

to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland; and
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

The charitable company's gross income in the year was £22,873 (2024: £27,910).

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 386 of the Companies Act 2006; and

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

————————————

Nigel V Skillen FCA

Diamond & Skillen

Fellow of the Institute of Chartered Accountants in Ireland Sinclair House 89/101 Royal Avenue

Belfast BT1 1FE

27th March 2026

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 6 of 15

BELFAST CITY CENTRE CHAPLAINCY Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31st December 2025

		Unrestricted	Restricted	Totals
		Funds	funds	2025	2024
	Notes	£	£	£	£
Income
from donations and legacies
 Donations	3	7,658	-	7,658	11,030
 Grants	3	10,928	-	10,928	16,880
from charitable activities
 Charitable income and sponsorship	3	3,187	-	3,187	-
from other activities
 Investment income	3	-	-	0	-
 Other income	3	1,100	-	1,100	-
Total income		22,873	0	22,873	27,910
Expenditure
on raising funds
 Fundraising expenses	4	-	-	0	-
on charitable activities
 Employee costs	4	12,011	-	12,011	16,181
 Premises costs	4	-	-	0	-
 Training costs	4	911	-	911	3,060
 General administration costs	4	807	-	807	1,595
 Programme costs	4	8,483	-	8,483	10,641
on other items
 Legal & professional fees	4	704	-	704	400
 Other expenses	4	808	-	808	2,962
Total expenditure		23,724	0	23,724	34,839
Net (expenditure) / income		(851)	0	(851)	(6,929)
Depreciation		(292)	-	(292)	(310)
Transfers between funds	9	-	-	0	-
Net movement in funds for the year		(1,143)	0	(1,143)	(7,239)
Reconciliation of funds
Fund balances brought forward		1,195	-	1,195	8,434
Fund balances carried forward		52	0	52	1,195

The statement of financial activities includes all gains and losses in the year.

The notes on pages 10 to 15 form part of these financial statements.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 7 of 15

BELFAST CITY CENTRE CHAPLAINCY Balance Sheet

as at 31st December 2025

		2025	2024
	Notes	£	£
Fixed Assets
 Tangible assets	10	227	519
		227	519
Current Assets
 Debtors	11	811	-
 Cash at bank and in hand		10,082	1,703
		10,893	1,703
Creditors:amounts falling due within one year	12	(11,068)	(1,027)
Net current assets		(175)	676
TOTAL ASSETS LESS CURRENT LIABILITIES		52	1,195
The funds of the Organisation
Unrestricted income funds:
 General funds	15	52	1,195
		52	1,195
Restricted income funds:
 Other	15	-	-
Total funds		52	1,195

The notes on pages 10 to 15 form part of these financial statements.

For the year ended 31st December 2025, the organisation was entitled to exemption under Article 257A of the Companies (Northern Ireland) Order 1986. No members have required the company to obtain an audit of its accounts for the year in question in accordance with Article 257B(2).

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements on pages 3 to 14 were approved by the Board of Director/Trustees on 27th March 2026 and signed on their behalf by:

LG ———————————— Rev D A Campton Director/trustee

fousl ———————————— 4[Padter~] Rev D Patterson Director/trustee

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 8 of 15

BELFAST CITY CENTRE CHAPLAINCY Cash Flow Statement

for the year ended 31st December 2025

		2025	2024
	Notes	£	£
Net cash inflow / (outflow) from operating activities	16	8,379	(6,828)
Returns on investment and servicing of finance	17	-	-
Capital expenditure	10	-	-
Increase / (decrease) in cash for the period		8,379	(6,828)
Reconciliation of net cash flow to movement in net funds
Increase / (decrease) in cash for the period		8,379	(6,828)
Net opening funds		1,703	8,531
Net funds at 31st December 2025		10,082	1,703

The notes on pages 10 to 15 form part of these financial statements.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 9 of 15

BELFAST CITY CENTRE CHAPLAINCY

Notes forming part of the Financial Statements for the year ended 31st December 2025

1. Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the Financial Statements are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

1.1 Basis of preparation

The financial statements are prepared in accordance with 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 102) (effective from 1st January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006

Belfast City Centre Chaplaincy 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 stated in the relevant accounting policy note(s).

The Organisation has availed itself of S.396(4) of the Companies Act 2006 and adapted the Companies Act 2006 formats to reflect the special nature of the Organisation’s activities. No separate Statement of Financial Activities has been presented for the Organisation alone as permitted by the Companies Act 2006 and paragraph 304 of the SORP.

1.2 Reconciliation with previously Generally Accepted Accounting Practice

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP (FRS 102) the restatement of comparative items was required. No restatements were required.

1.3 Preparation of the accounts on a going concern basis

At the time of approving the financial statements, the director/trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the director/trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.5 Income

Items of income are recognised and included in the accounts when all of the following criteria are met:

the Organisation has entitlement to the funds;
any performance conditions attached to the item(s) of income have been met or are fully within the control of the Organisation;
it is probable that the income will be received; and
the amount can be measured reliably

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Grants receivable

Grants receivable which relate to the year are credited to income within the Statement of Financial Activities, with unspent balances being carried forward to subsequent years within the relevant fund.

Specific debts are recognised where approved grant expenditure exceeds grant income received to date. Grant income relating to future periods is carried forward under creditors.

1.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Organisation; this is normally upon notification of the interest paid or payable by the Bank.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 10 of 15

Notes forming part of the Financial Statements for the year ended 31st December 2025

BELFAST CITY CENTRE CHAPLAINCY

1. Accounting Policies (cont’d)

1.7 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the director/trustees in furtherance of the general objectives of the Organisation and which have not been designated for other purposes. The fund comprises the accumulated surpluses and deficits of unrestricted income and expenditure.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Organisation for particular purposes. The costs of administering such funds are charges against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income and gains are allocated to the appropriate fund.

1.8 Expenditure and irrecoverable VAT

Expenditure is recognised once there is legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure on raising funds comprises the costs of marketing and promoting the Organisation and its activities;
Expenditure on charitable activities includes the direct costs allocated to the performance of activities undertaken to further the purposes of the Organisation and their associated support costs;
Expenditure on other items represents those items not falling into any other heading.

The Organisation is not registered for Value Added Tax and so all items in the financial statements are stated gross of VAT where applicable.

1.9 Allocation of costs to funds

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.

1.10 Fixed Assets

Fixed assets are stated at cost less accumulated depreciation.

Expenditure is recognised as capital in nature for:

Fixtures & Fittings Amounts over £1,000 Depreciation is provided to write off the cost of fixed assets over their anticipated useful lives. Depreciation is provided at the following rates:
Fixtures & Fittings 20.00% straight line

1.11 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

1.12 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.

1.13 Creditors and provisions

Creditors and provisions are recognised where the Organisation has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2. Legal status of the Organisation

The Organisation is a company limited by guarantee, registered in Northern Ireland no. NI665287. The members of the company are the directors named herein. 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.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 11 of 15

BELFAST CITY CENTRE CHAPLAINCY

Notes forming part of the Financial Statements for the year ended 31st December 2025 (cont’d)

Income

				Unrestricted	Restricted		Totals		Totals
				Funds	funds		2025		2024
				£	£		£		£
	from donations and legacies
		Donations received
		 Sundry		7,658		-	7,658		11,030
		Grants received
		 The Benefact Trust		2,528		-	2,528		-
		 Black Santa SitOut		3,400		-	3,400		-
		 Ardbarron Trust		5,000		-	5,000		-
		 Other		-		-	0		16,880
		Total from donations and legacies		18,586		0	18,586		27,910
	from charitable activities
		Retreat payments		2,982		-	2,982		-
		Other income		205		-	205		-
		Total from charitable activities		3,187		0	3,187		0
	from other activities
		HMRC gift Aid tax receipts		970		-	970		-
		Other income		130		-	130		-
		Total from other activities		1,100		0	1,100		0
	from investments
		UK bank interest received		-		-	0		-
		Total from investments	-	-		-	0	-

		GRAND TOTAL OF INCOME RECEIVED		22,873		0	22,873		27,910
Expenditure
				Unrestricted	Restricted		Totals		Totals
				Funds	funds		2025		2024
				£	£		£		£
	on raising funds
		Fundraising expenses		-		-	0		-
		Total on raising funds		0		0	0		0
	on charitable activities
		Employee costs		12,011		-	12,011		16,181
		Training costs		911	-	-	911		3,060
		General administration costs		807		-	807		1,595
		Computer costs		1,866		-	1,866		10,641
		Programme costs		6,616		-	6,616		-
		Total on charitable activities		22,212		0	22,212		31,477
	on other items
		Professional fees
		 Legal fees		180		-	180		-
		 Accountancy fees		524		-	524		400
		Other expenses
		 Bank charges		230		-	230		158
		 Sundries		578		-	578		2,804
		Total on other items		1,512		0	1,512		3,362

		GRAND TOTAL OF EXPENDITURE		23,724		0	23,724		34,839

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 12 of 15

BELFAST CITY CENTRE CHAPLAINCY

Notes forming part of the Financial Statements for the year ended 31st December 2025 (cont’d)

5 Staff costs and numbers

	Unrestricted	Restricted		Totals
	Funds	funds		2025	2024
	£	£		£	£
Wages, salaries & pension payments	12,011		-	12,011	16,181
Temporary staff	-		-	0	-
	12,011		0	12,011	16,181

No employee received emoluments of more than £60,000

The average number of persons, including part-time staff, employed on UK contracts was 1 (2024:1)

6 Trustee remuneration and Related Party Transactions

Members of the Board of Directors (who are also the Trustees of the Organisation) receive no remuneration for their services. The Director / Trustees of the Organisation are eligible to receive reimbursement of out of pocket expenses incurred whilst representing the Organisation. The expenses borne by the Organisation in 2024/25, paid to the directors of the company were £nil (2024: £nil).

Net incoming resources for the year

	Unrestricted	Restricted		Totals
	Funds	funds		2025		2024
	£	£		£		£
Net incoming resources are stated after charging:
Depreciation on tangible fixed assets	292		-		292		310

8 Taxation

As a organisation, Belfast City Centre Chaplaincy is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or 2256 of the Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Organisation.

9 Transfers between the funds

	Unrestricted	Restricted		Totals
	Funds	funds		2025		2024
	£	£		£		£
No transfers made	-	-	-		0		-
	0		0		0		0

10 Tangible Fixed Assets

	Fixtures &
	Fittings	Computers	Totals
	£	£	£
Cost
Brought forward at 1st January 2025	401	1,147	1,548
Additions	-	-	0
At 31st December 2025	401	1,147	1,548
Depreciation
Brought forward at 1st January 2025	340	689	1,029
Charge for the year	61	231	292
At 31st December 2025	401	920	1,321
Net Book Value
At 31st December 2025	0	227	227
At 31st December 2024	61	458	519

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 13 of 15

BELFAST CITY CENTRE CHAPLAINCY

Notes forming part of the Financial Statements for the year ended 31st December 2025 (cont’d)

11 Debtors

	Totals		Totals
	2025		2024
	£		£
HMRC Gift aid receivable		479		-
Prepayments and accrued income		332		-
		811		0

12 Creditors: amounts falling due within one year

	Totals	Totals
	2025	2024
	£	£
Ordinary creditors	-	626
Income in advance	10,473	-
Accruals and deferred income	595	401
	11,068	1,027

13 Analysis of charity net assets between funds

	Unrestricted	Restricted		Totals	Totals
	funds	funds		2025	2024
	£	£		£	£
Fixed Assets	227		-	227	519
Current Assets - debtors	811		-	811	-
Current Assets - bank and cash	10,082		-	10,082	1,703
Current liabilities	(11,068)		-	(11,068)	(1,027)
	52		0	52	1,195

14 Financial Commitments

At 31st December 2025 the organisation has no annual commitments under non-cancellable leases nor any other financial commitments that are not recognised in the accounts (2024: £nil). Belfast Street Pastors has entered into some long term contracts for the supply of services all of which are cancellable.

15 Statement of Funds

	At	Incoming	Outgoing			At
	1 Jan 2025	resources	resources	Transfers		31 Dec 25	31 Dec 25
	£	£	£	£		£
General reserve (unrestricted)	1,195	22,873	(24,016)		-		52
Total unrestricted funds	1,195	22,873	(24,016)		0		52
Other (restricted)	0	-	-		-		0
Total restricted funds	0	0	0		0		0
Total funds	1,195	22,873	(24,016)		0		52

The general reserve represents the free funds of the organisation which are not designated for particular purposes.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

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BELFAST CITY CENTRE CHAPLAINCY

Notes forming part of the Financial Statements for the year ended 31st December 2025 (cont’d)

16 Reconciliation of changes in resources to net cash inflow from operating activities

		Totals	Totals
		2025	2024
		£	£
	Net (outgoing) / incoming resources before investment income	(1,143)	(7,238)
	Depreciation charges	292	310
	Change in debtors	(811)	-
	Change in creditors	10,041	100
	Net cash (outflow) / inflow from operating activities	8,379	(6,828)
17	Returns on investment and servicing of finance
		Totals	Totals
		2025	2024
		£	£
	UK bank interest received	-	-
		0	0

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

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