Charity registration number NIC 108033
Company registration number NI665287 (Northern Ireland)
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
CONTENTS
Page
Charity Information
1
Trustees report
2 - 4
Statement of trustees responsibilities
5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 14
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
- 1 -
Trustees
Rev P Agnew
Rev D A Campton
Dr D R S Gallagher
Mrs E D Jamison
Rev D Patterson
Secretary
Rev A R Irvine
Charity number
NIC 108033
Company number
NI665287
Registered office
5 Glengall Street
Belfast
BT12 5AD
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -

The Board of Belfast City Centre Chaplaincy Ltd (BCCC) has pleasure in presenting their report for the 2023 Financial Year.

 

This 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 expresses deep gratitude to its Volunteer Chaplains for their 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 charity's, 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 102)" (effective 1 January 2019).

Objectives and activities

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

  1. Provision of pastoral support to all who work in the city.

  2. Outreach to the people of the city through evangelism, counselling, education and training.

  3. Engagement with issues of justice, reconciliation, fairness, equality and dignity as they affect the people of the city.

  4. Assisting local churches with their ministry in the city.

Achievements and performance

Review of Activities

During 2023 the Chaplaincy did not begin ministry in any new locations, but increased its volunteering hours in existing locations. Our Senior Chaplains and Development Officer also began attending Belfast City Council’s ‘Complex Lives’ Tasking Meetings, in order to coordinate our volunteers with other statutory and voluntary services. In this reporting period we trained and commissioned eight new Volunteer Chaplains.

 

VolunteerSInvolvement
The company continually seeks to engage its volunteers in helping to strategically plan for the future. This is facilitated through:

 

BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -
Financial review

Financial Performance

BCCC is still a micro-sized Company, staffed by one part-time Development Officer (18 hours per week) and approximately 35 volunteer chaplains. During this period sufficient donations were received to meet the company’s financial obligations and to retain sufficient liquid financial reserves.

 

During 2023 the Chaplaincy continued to build its base of Individual Givers and also opened conversations with a number of Statutory Services in the city to explore how with funding from those authorities and agencies the Chaplaincy could contribute to the alleviation of poverty, addiction and homelessness in Belfast City Centre. It is hoped in the next Financial Year funding will be achieved from these sources to allow a ‘step change’ growth in our operations.

 

Review of Activities

During 2023 the Chaplaincy did not begin ministry in any new locations, but increased its volunteering hours in existing locations. Our Senior Chaplains and Development Officer also began attending Belfast City Council’s ‘Complex Lives’ Tasking Meetings, in order to coordinate our volunteers with other statutory and voluntary services. In this reporting period we trained and commissioned eight new Volunteer Chaplains.

 

 

 

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

The Chaplaincy has been granted charitable status by 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.

 

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.

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.

Directors

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:

Rev P Agnew
Rev D A Campton
Dr D R S Gallagher
Mrs E D Jamison
Rev D Patterson
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 4 -
Future Developments

Plans for Future Developments

The Chaplaincy has maximised is growth capacity based on the current staffing structure. In 2024 priority will be given to securing funding to build the staff needed to further grow and support the base of Volunteer Chaplains in a sustainable way.

Going Concern

After making appropriate enquiries, the directors 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.

 

Disclosure of information of independent exmainer
Each of the persons who are Trustees at the time when this Trustees' Report is approved has confirmed that:
• so far as that Trustee is aware, there is no relevant independent examination information of which the charity's independent examiners are unaware, and
• that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant independent examination information and to establish that the charity's independent examiners are aware of that information.

The trustees report was approved by the Board of Trustees.

Dated: 19 June 2024
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
STATEMENT OF TRUSTEES RESPONSIBILITIES  
FOR THE YEAR ENDED 31 DECEMBER 2023
- 5 -

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

 

 

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BELFAST CITY CENTRE CHAPLAINCY
- 6 -

I report on the accounts of the charity for the year ended 31 December 2023, which are set out on pages 7 to 14.

Respective responsibilities of trustees and examiner

The trustees, who are also the directors of Belfast City Centre Chaplaincy for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

 

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:

(i)

examine the accounts under section 65 of the Charities Act

(ii)

follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act

(iii)
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 by in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The 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 us cause to believe:

 

1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006

2. That the accounts do not accord with those accounting records

3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

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 (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.

Dr R I Peters Gallagher OBE FCA
for and on behalf of Moore (N.I.) LLP
Chartered Accountants
4th Floor Donegall House
7 Donegal Sqaure North
Belfast
BT1 5GB
Dated: 19 June 2024
2024-06-19
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 7 -
Unrestricted
Restricted
Total
Total
Restricted
Total
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
24,139
(500)
23,639
21,644
500
22,144
Expenditure on:
Charitable activities
4
21,807
-
21,807
15,656
-
15,656
Net income/(expenditure) for the year/
Net movement in funds
2,332
(500)
1,832
5,988
500
6,488
Fund balances at 1 January 2023
6,102
500
6,602
114
-
114
Fund balances at 31 December 2023
8,434
-
8,434
6,102
500
6,602

 

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.
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 8 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
8
830
1,239
Current assets
Cash at bank and in hand
8,531
5,663
Creditors: amounts falling due within one year
9
927
300
Net current assets
7,604
5,363
Total assets less current liabilities
8,434
6,602
The funds of the charity
Restricted income funds
10
-
500
Unrestricted funds
8,434
6,102
8,434
6,602

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 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 statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 19 June 2024
Rev D A Campton
Trustee
Company registration number NI665287 (Northern Ireland)
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
1
Accounting policies
Charity information

Belfast City Centre Chaplaincy is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 5 Glengall Street, Belfast, BT12 5AD.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association incorporated on 22 October 2019, 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 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 applying FRS 102 Update Bulletin 1 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 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.

1.4
Income
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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 10 -
1.5
Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20%
Computers
20%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
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 receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 11 -
Basic 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 debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Donations and gifts
5,096
-
5,096
4,724
-
4,724
Grants received
19,043
(500)
18,543
16,920
500
17,420
24,139
(500)
23,639
21,644
500
22,144
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 12 -
4
Charitable activities

Charitable Expenditure

Charitable Expenditure

2023
2022
£
£

Computer running costs

32
47

Bank charges

97
249
Printing and stationery
1,567
732

Clothing costs

1,013
1,466
Staff training
1,958
1,049

Telephone

798
233
Insurance
450
220

Accountancy

300
420
Wages and salaries
13,526
11,463
Sundry
1,656
307
Depreciation
410
310
21,807
15,656
21,807
15,656
5
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
6
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
1
1
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

Key management personnel comprises the trustees who are not remunerated.

7
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 13 -
8
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 January 2023
401
1,147
1,548
At 31 December 2023
401
1,147
1,548
Depreciation and impairment
At 1 January 2023
80
229
309
Depreciation charged in the year
180
229
409
At 31 December 2023
260
458
718
Carrying amount
At 31 December 2023
141
689
830
At 31 December 2022
321
918
1,239

 

9
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
626
-
Accruals and deferred income
301
300
927
300
10
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January 2023
Incoming resources
At 31 December 2023
£
£
£
500
(500)
-
Previous year:
At 1 January 2022
Incoming resources
At 31 December 2022
£
£
£
-
500
500
BELFAST CITY CENTRE CHAPLAINCY
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 14 -
11
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 set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
General funds
6,102
24,139
(21,807)
8,434
Previous year:
At 1 January 2022
Incoming resources
Resources expended
At 31 December 2022
£
£
£
£
General funds
114
21,644
(15,656)
6,102
12
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
Fund balances at 31 December 2023 are represented by:
Tangible assets
830
-
830
Current assets/(liabilities)
7,604
-
7,604
8,434
-
8,434
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
£
£
£
Fund balances at 31 December 2022 are represented by:
Tangible assets
1,239
-
1,239
Current assets/(liabilities)
4,863
500
5,363
6,102
500
6,602
13
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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