Charity registration number NIC 105856 (Northern Ireland)
Company registration number NI639093
BCM INTERNATIONAL NI
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
BCM INTERNATIONAL NI
LEGAL AND ADMINISTRATIVE INFORMATION
Directors
Mrs J Girvan
Mr K Parker
Mrs M Dundas
Mrs A McGrath
Mrs J Larmour
Mr J D Martin
(Appointed 20 September 2024)
Secretary
Mrs J Larmour
Charity number (Northern Ireland)
NIC 105856
Company number
NI639093
Principal address
41 Seymour Street
Lisburn
Co Antrim
BT27 4SY
Registered office
41 Seymour Street
Lisburn
Co Antrim
BT27 4SY
Independent examiner
GMcG Lisburn
Century House
40 Crescent Business Park
Lisburn
BT28 2GN
Bankers
Danske Bank
Belfast Finance Centre
PO Box 183
Donegall Square West
Belfast
BT1 6GE
Solicitors
W G Maginess & Son
68 Bow Street
Lisburn
Co. Antrim
BT28 1AL
BCM INTERNATIONAL NI
CONTENTS
Page
Directors' report
1 - 4
Independent examiner's report
5 - 6
Statement of financial activities
7
Statement of financial position
8
Notes to the financial statements
9 - 18
BCM INTERNATIONAL NI
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2024.

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 Memorandum and Articles of Association, 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 principle objectives of the charity are to advance and promote in Northern Ireland and elsewhere the Christian Faith in accordance with the statement of doctrine set out in the Second Schedule of the Company's Memorandum and Articles of Association and include;

- To proclaim the Gospel in order that children, teenagers and adults might come to faith in Jesus Christ as Saviour and Lord.

- To establish believers in the Christian life, service and local church involvement through constructive, consistent teaching of the Word of God.

- To serve the local Bible believing Church.

- To maintain fellowship with all sections of BCM International and the advancement of fellowship with any group of believers having a similar purpose and activity in any part of the United Kingdom and overseas.

The charity carries out residential events which enable it to teach the Word of God to children, young people and adults throughout the year. It provides opportunities for believers who ascribe to the values and principles of BCM International NI to volunteer with us. It provides training for its volunteers and for local bible believing churches who work with children and young people. It also provides residential facilities for local bible believing churches and other groups of believers in order that they may be taught the Word of God.

 

BCM International NI relies heavily on the commitment and support of its vast number of volunteers across Northern Ireland who faithfully pray, serve on camps, run and maintain Mullartown House and for the general running of the charity. The time given by volunteers, without which we simply could not achieve what we do, is to be celebrated. The Directors are very grateful to the hundreds of volunteers who have helped over the last year. We give thanks to God for each volunteer and their service.

The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

The directors believe they have been successful in achieving the objectives of the charity throughout the year by the operation of the following core activities. Through these activities, children, young people and adults were reached with the Gospel and Christians established in their faith.

Summer Camps

During July and August eight 6-day residential camps were hosted by Mullartown House, Annalong. There were 4 children’s camps, 1 pre-teen camp, 1 junior teens camp, 1 senior teens camp and 1 family week with a total of 583 campers attending and 251 volunteers. One of the children’s camps is targeted towards disadvantaged young people from the Belfast area, a number of whom are referred by Social Services.

We ran an additional 4-day residential summer camp at the Kilbroney Centre for teens; 34 campers and 10 volunteers were involved.

Each camp is run by a Programme Director who with their team of leaders work hard to ensure that the young people have an enjoyable physical, mental and spiritual experience while at camp.

 

BCM INTERNATIONAL NI
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -

BCM Residential Weekends

In 2024 Mullartown House hosted 4 weekend reunions from the summer camps – Kids/Merge, Family Camp, Junior Teens/Merge, and Senior Teens. There were also 2 City Kids’ residential weekends and 3 City Teens’ residential weekends, primarily attracting children and young people from inner city areas of Belfast. In addition, we had a Summer Camp Volunteer Training Weekend and a Ladies’ weekend, both run by BCM NI at Mullartown House.

Supporting local churches

Residential weekends: Our property in Annalong hosts weekends for church-based groups and school and university Christian Unions, enabling us to serve the local Bible believing Church. In 2024, 26 different residential groups used our facilities, meaning we welcomed over 1,370 visitors to Mullartown House over the course of the year. These visitors were served by around 100 volunteers.

The BCM Centre in Lisburn hosted 3 parachurch groups for Bible studies and prayer meetings until September 2024, 2 of these groups met for the remainder of the year in our temporary premises on Railway Street.

Bible Clubs

These clubs are held during term time and enable us to reach children and encourage them to pursue a deeper relationship with God.

Bible Clubs ran weekly during term-time (20-25 weeks) in Stoneyford, Ballygowan and the Springfield Road, attracting 9-15 children each week in each area. The Bible Club in Lisburn ran from January to March attracting similar numbers. We also ran shorter spells of Bible Clubs in various areas of Belfast during term-time: 8 clubs in the Markets area, 2 in Turf Lodge, 2 in Rose Street.

3 discipleship groups for teenagers ran weekly at Mullartown House with an average attendance of 75 teens per week, a third group ran monthly in Lisburn with an average attendance of 40 teens. An additional bible study group for senior teens met fortnightly (Jan-June) in the BCM Centre during term-time.

Summer Outreach:

Hello Life seeks to reach into the local communities through different forms of outreach including Bible Clubs, visitation, practical help and family fun days. There were 5 teams in July and August, each made up of an average of 10-12 volunteers; in Lurgan, Lisburn, Downpatrick, Belfast and Ballinderry. 3 of the teams were residential. For several of the volunteers this was the first time they had participated in this type of outreach.

During the Hello Life weeks 63 individual bible clubs took place, mostly as part of 3-day, 4-day or 5-day series in various housing estates, with attendance ranging from 8 children to over 30 children, averaging 15 per club. In addition, the teams ran some youth events in Downpatrick and Ballinderry.

Other activities: A number of other activities were held throughout the year to reach children, young people and adults with the gospel and to encourage them in their faith. These included the missionaries speaking in schools on over 20 occasions. We also ran a 4-week mentoring programme for some of our summer volunteers.

Training

Volunteers are at the core of BCM NI’s ministry and training sessions are offered to equip them in serving effectively with us. All of our volunteers receive Child Protection, Health and Safety and Data Protection training.

Camp volunteers attended a training weekend in April 2024, receiving relevant training on various aspects of camp ministry. Hello Life volunteers attended a training day in May 2024 looking at how to reach out most effectively into various communities. We also ran a Bible Club training day in June.

BCM INTERNATIONAL NI
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -

Full time missionaries

Jason and Gemma Hill continue to manage the facility at Mullartown House and the annual programme. They also direct the BCM programme of camps and weekends.

Jason Nicholl continues as the Assistant Camp Director at Mullartown, focusing particularly on bookings from non-BCM groups, and looking after volunteers.

Nate Heater continues in his role as Development and Support Officer, overseeing the development of Hello Life and discipleship, and supporting existing ministries.

Anne Martin joined the team in February 2024 in the role of Admin and Finance Assistant. She also assists with catering at Mullartown on occasions.

 

Judith Rogers continues in her role as CEO with the aim of the supporting the BCM NI Board in their governance responsibilities, and the missionaries in their ministry.

 

Admin volunteers

Elizabeth Spence and Avril McGrath helped Anne to keep the administration up-to-date, especially during the summer months.

Property

Mullartown House: During 2024 windows in the link at the front of the main house were replaced, the barn door was replaced, the ride-on lawnmower was replaced, renovations to the dining room continued, LED floodlights were installed over the fire assembly point, Family Block heating boiler was replaced, painting carried out, a new projector was installed in our main meeting room, carpets were replaced in Family Block, the guttering was cleaned across the site, a new shower room off the Meelmore/Meelbeg dorms was installed, 4 fire doors in the sports hall were replaced and the fence was replaced in the orchard and along the playing field alongside other maintenance tasks. In August we received planning approval to demolish and re-build the cottage.

 

BCM Centre: During 2024 a survey revealed the deep-seated damp issues at the Centre. Remedial works, alongside the creation of disabled toilet facilities, commenced in November 2024. During the renovation work the BCM NI office re-located temporarily to premises owned by Railway Street Presbyterian.

 

Links with BCM International

We maintained links with the wider BCM International body through membership of the UK Anchor Trust. Jason Nicholl and Anne Martin also attended Candidate Orientation in the Netherlands in November 2024, where they met BCM missionaries from other parts of Europe and the US.

Financial review

The results for the period are as set out on pages 7 to 18. The charity returned net incoming resources of £83,126 (2023 - £8,717) of which there were unrestricted net incoming resources of £34,734 (2023 - £12,650) and restricted net incoming resources of £48,392 (2023 - net outgoing resources £3,933). At 31 December 2024, the level of unrestricted reserves held was £1,082,496 (2023 - £1,047,762).

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The directors consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

BCM INTERNATIONAL NI
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
Structure, governance and management

BCM International NI is a company limited by guarantee, the liability of the members is limited to £1, and it is governed by its Memorandum and Articles of Association.

 

BCM International NI is part of the wider BCM International network. Bible Centered Ministries is a global nondenominational ministry dedicated to Reaching Children and Developing Churches worldwide. BCM has more than 700 missionaries serving in 50 countries across five continents as well as Pacific and Caribbean islands.

 

BCM International NI is registered as a Charity with The Charity Commission for Northern Ireland (NIC 105856).

The directors who served during the year and up to the date of signature of the financial statements were:

Mrs J Girvan
Mr K Parker
Mrs M Dundas
Mrs A McGrath
Mrs J Larmour
Mr A Shanks
(Resigned 22 May 2024)
Mr G Connor
(Resigned 2 August 2024)
Mr J D Martin
(Appointed 20 September 2024)

New directors are appointed by the members of the charity at the annual general meeting.

All directors are required to participate in training e.g. Good Governance course organised by NICVA. Directors are regularly updated on legislation that impacts upon the running of a charitable organisation e.g. recent changes in legislation introduced by the Charities Commission.

 

BCM International NI is managed by a voluntary board of directors who are responsible for the management of the charity. The board of directors comprises at least 6 directors who meet bi-monthly to oversee the management of the charity. The board of directors conduct regular reviews of the charity's strategic plan, with policies and procedures reviewed and updated on an ongoing basis.

 

The day to day management of Mullartown House is delegated to Mr Jason and Mrs Gemma Hill.

This report has been prepared in accordance with the provision applicable to companies entitled to the small companies exemption.

The directors' report was approved by the Board of Directors.

Mrs J Larmour
Director
Dated: 29 April 2025
BCM INTERNATIONAL NI
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF BCM INTERNATIONAL NI
- 5 -

We report to the directors on our examination of the financial statements of BCM International NI (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the directors of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to:

Basis of independent examiner's report

We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. 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 includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

 

Our role is to state whether any material matters have come to our attention giving us cause to believe:

 

1

That accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

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.

BCM INTERNATIONAL NI
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE DIRECTORS OF BCM INTERNATIONAL NI
- 6 -
Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of Chartered Accountants Ireland, which is one of the listed bodies.

We have completed our 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, we have found no matters that require drawing to your attention.

GMcG Lisburn

Chartered Accountants

Century House
40 Crescent Business Park
Lisburn
BT28 2GN
Dated: 29 April 2025
BCM INTERNATIONAL NI
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 7 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
2
63,615
72,353
135,968
38,026
15,432
53,458
Charitable activities
3
179,297
-
179,297
148,519
-
148,519
Investments
4
3,334
-
3,334
719
1,380
2,099
Other income
5
15,779
-
15,779
15,587
-
15,587
Total income
262,025
72,353
334,378
202,851
16,812
219,663
Expenditure on:
Charitable activities
6
226,679
23,961
250,640
190,201
20,745
210,946
Other expenditure
10
612
-
612
-
-
-
Total expenditure
227,291
23,961
251,252
190,201
20,745
210,946
Net income and movement in funds
34,734
48,392
83,126
12,650
(3,933)
8,717
Reconciliation of funds:
Fund balances at 1 January 2024
1,047,762
259,561
1,307,323
1,035,112
263,494
1,298,606
Fund balances at 31 December 2024
1,082,496
307,953
1,390,449
1,047,762
259,561
1,307,323

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BCM INTERNATIONAL NI
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2024
31 December 2024
- 8 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
12
1,076,996
1,071,658
Current assets
Debtors
13
16,999
9,767
Cash at bank and in hand
312,176
237,545
329,175
247,312
Creditors: amounts falling due within one year
14
(15,722)
(11,647)
Net current assets
313,453
235,665
Total assets less current liabilities
1,390,449
1,307,323
Income funds
Restricted funds
15
307,953
259,561
Unrestricted funds
16
1,082,496
1,047,762
1,390,449
1,307,323

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 2024.

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

The members have not required the company to obtain an audit of its financial statements for the 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 directors on
29 April 2025
29 April 2025
and signed on their behalf by
Mrs J Girvan
Mr K Parker
Director
Director
Company Registration No. NI639093
BCM INTERNATIONAL NI
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 9 -
1
Accounting policies
Charity information

BCM International NI is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 41 Seymour Street, Lisburn, Co Antrim, BT27 4SY.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, 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 directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the directors 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 directors in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
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.
1.5
Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that

aggregate all costs related to the category. Expenditure is recognised where there is a legal or

constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under one of the following headings: Costs of raising funds, Expenditure on charitable activities and Other expenditure.

 

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

BCM INTERNATIONAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies (Continued)
- 10 -
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:

Freehold land and buildings
2% straight line
Fixtures and fittings
20% reducing balance

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
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.

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

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.

BCM INTERNATIONAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies (Continued)
- 11 -
1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
63,615
72,353
135,968
38,026
15,432
53,458
3
Charitable activities
2024
2023
£
£

Weekend and other fees

29,936
7,777

Outside Group fees

68,942
58,430

Camp fees

80,419
82,312
179,297
148,519
4
Income from investments
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Other income
3,334
-
3,334
719
1,380
2,099
BCM INTERNATIONAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 12 -
5
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Other income
1,793
1,941
Tuck shop income
4,787
4,454
T-shirt and DVD income
3,779
3,663
Rental income
4,925
5,340
Access NI income
495
189
15,779
15,587
BCM INTERNATIONAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 13 -
6
Expenditure on charitable activities
2024
2023
£
£
Direct costs
Staff costs
41,804
23,901
Depreciation and impairment
18,003
13,899

Camp expenditure

94,084
84,659

Hello Life expenditure

4,462
4,839

Mullartown House kitchen expenditure

-
1,934

BCM Missionaries expenditure

5,627
4,610
Club expenses
1,063
958

Telephone

1,298
1,267

Insurance

6,055
5,641

Rates

3,073
3,785

Heat and light

22,100
18,649

Postage. stationary and printing

4,785
4,307

Repairs, maintenance and cleaning

26,590
23,944

Gifts

2,456
4,597

Sundry expenses

2,426
5,713

Bank charges

536
513
Legal and professional fees
195
80
Accountancy
1,620
1,500
Cottage
10,845
660
Seymour Street development
930
5,490
Isaiah Fund expenditure
2,580
-
Candy Bible Club
108
-
250,640
210,946
Analysis by fund
Unrestricted funds
226,679
190,201
Restricted funds
23,961
20,745
250,640
210,946
7
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
18,003
13,899
Loss on disposal of tangible fixed assets
612
-
8
Directors
None of the directors (or any persons connected with them) received any remuneration or benefits from the charity during the year.
BCM INTERNATIONAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 14 -
9
Employees
2024
2023
Number
Number
2
2
Employment costs
2024
2023
£
£
Wages and salaries
41,804
23,901
There were no employees whose annual remuneration was more than £60,000.
10
Other expenditure
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Net loss on disposal of tangible fixed assets
612
-
11
Taxation

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

BCM INTERNATIONAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 15 -
12
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost
At 1 January 2024
1,126,104
50,720
1,176,824
Additions
-
23,954
23,954
Disposals
-
(3,062)
(3,062)
At 31 December 2024
1,126,104
71,612
1,197,716
Depreciation and impairment
At 1 January 2024
71,451
33,716
105,167
Depreciation charged in the year
9,921
8,082
18,003
Eliminated in respect of disposals
-
(2,450)
(2,450)
At 31 December 2024
81,372
39,348
120,720
Carrying amount
At 31 December 2024
1,044,732
32,264
1,076,996
At 31 December 2023
1,054,653
17,005
1,071,658
13
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
10,745
6,800
Other debtors
5,812
2,690
Prepayments and accrued income
442
277
16,999
9,767
14
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
539
500
Trade creditors
5,945
3,167
Other creditors
5,075
3,833
Accruals and deferred income
4,163
4,147
15,722
11,647
BCM INTERNATIONAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 16 -
15
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.

Movement in funds
Movement in funds
Balance at
1 January 2023
Incoming resources
Resources expended
Balance at
1 January 2024
Incoming resources
Resources expended
Balance at
31 December 2024
£
£
£
£
£
£
£
Missionary Fund
2,607
4,412
(4,610)
2,409
5,525
(5,627)
2,307
Deed and truth
640
-
-
640
-
-
640
Mullartown Building Fund
159,236
-
(2,960)
156,276
-
(2,959)
153,317
Candy Club Fund
308
50
-
358
50
(108)
300
Mullartown House Kitchen
7,630
-
(3,074)
4,556
-
(912)
3,644
Seymour Street Development Fund
897
-
(660)
237
12,500
(930)
11,807
Hello Life
1,313
2,638
(3,951)
-
-
-
-
Cottage
90,863
9,712
(5,490)
95,085
44,278
(10,845)
128,518
Isaiah Fund
-
-
-
-
10,000
(2,580)
7,420
263,494
16,812
(20,745)
259,561
72,353
(23,961)
307,953
BCM INTERNATIONAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15
Restricted funds (Continued)
- 17 -

Missionary Fund

The Missionary Fund represents funds received for the benefit of the work of specific missionaries.

 

Deed & Truth

Deed & Truth seeks to support people with intellectual disabilities and their families by advocating for their meaningful inclusion in Churches.

 

Mullartown Building Fund

Represents specific donations received for the construction of a new sports hall development on the existing Mullartown site.

 

Candy Club Fund

Donations received in relation to hosting and facilitating a weekly bible club meeting.

 

Mullartown House Kitchen

Improvement to the kitchen at Mullartown House.

 

Seymour Street Development Fund

Improvements to outdoor area including existing outhouse at Seymour Street premises.

 

Hello Life

Team that contributes to community work and kids clubs in the area.

 

Cottage

Donations received to enable the charity to demolish the existing cottage and engage in the construction of a new purpose built cottage.

 

Isaiah Fund

Donations received to offer financial assistance to partially cover the cost of camp fees, ensuring that every camper, regardless of financial constraints, can participate in camps without hindrance.

 

 

BCM INTERNATIONAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 18 -
16
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 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
General funds
1,047,762
262,025
(227,291)
1,082,496
Previous year:
At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
General funds
1,035,112
202,851
(190,201)
1,047,762
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 December 2024:
Tangible assets
920,035
156,961
1,076,996
Current assets/(liabilities)
162,461
150,992
313,453
1,082,496
307,953
1,390,449
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 December 2023:
Tangible assets
910,824
160,834
1,071,658
Current assets/(liabilities)
136,938
98,727
235,665
1,047,762
259,561
1,307,323
18
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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