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2024-12-31-accounts

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

AID TO THE CHURCH IN NEED (UNITED KINGDOM)

TRUSTEES’ & DIRECTORS’ ANNUAL REPORT AND

ANNUAL ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2024

COMPANY 4747666

REGISTERED CHARITY (ENGLAND AND WALES) 1097984 REGISTERED CHARITY (SCOTLAND) SCO40748

Docusign EnvelopÈ ID". B3098157-C5524g6￿9c8F-73A362FoD49B

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

AID TO THE CHURCH IN NEED (UNITED KINGDOM) INFORMATION

Trustees Mr Timothy Church (Chairman) Archduke Philipp Habsburg Mr Patrick Heren Ms Tara Lajumoke Mr Justin Maciejewski Mr John Paul Marsden Ms Pauline Stuart Bankers NatWest PLC 5 East Street Chichester West Sussex PO19 1HH Solicitors Stone King LLP 13 Queen Square Bath Avon BA1 2HJ Auditors Moore Kingston Smith LLP 9 Appold Street London EC2A 2AP

National Director and

Company Secretary Caroline Hull Registered Office Benhill House 12-14 Benhill Avenue Sutton Surrey SM1 4DA

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

Highlights of Aid to the Church in Need (United Kingdom) 2024 Annual Report

The trustees and directors of Aid to the Church in Need (United Kingdom) (‘ACN (UK)’) present this report for the year ended 31[st] December 2024 together with the consolidated charity accounts, which have been audited by Moore Kingston Smith LLP. The Trustees report also includes the Strategic report.

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charitable Company and its subsidiary are a public benefit group for the purposes of FRS 102 and therefore the Charity also prepared its financial statements in accordance with the 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 (The FRS 102 Charities SORP), the Companies Act 2006 and Groups (Accounts and Reports) Regulations 2008 (SI 2008/410), the Charities Act 2011 and Charities Accounts (Scotland) Regulations 2006 as amended by The Charities Accounts (Scotland) Amendment (No. 2) Regulations 2014.

The trustees have assessed whether the use of the going concern basis is appropriate and have

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Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

considered possible events or conditions that might cast significant doubt on the ability of the charitable group to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity’s forecasts and projections on the viability of the charity. After making enquiries the trustees have concluded that there is a reasonable expectation that the charity group has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. The principal accounting policies adopted in the preparation of the financial statements are set out in Note 1 Accounting Policies.

This Trustees’ and Directors’ Report fulfils legal and statutory requirements but also sets out the activities and future plans of the charity.

Structure, governance and management of Aid to the Church in Need (United Kingdom)

This Catholic charity (Registered Charity No.1097984) is a Company Limited by Guarantee registered in England and Wales (Company No.4747666). Aid to the Church in Need (United Kingdom) is also registered with the Office of the Scottish Charity Regulator (SC040748). In terms of Roman Catholic Canon Law, the British section is part of the international organisation Aid to the Church in Need, a Pontifical Foundation. The international General Secretariat in Königstein, Germany, carries some administrative and project costs, as appropriate.

The structure of ACN (UK) is centred upon the national office in Sutton, which supports the Scottish and Community Outreach office in Motherwell and a small office in Lancaster serving as a hub for internal support services.

Reference and administrative details of the charity, its trustees and advisers are carried on the index of the accounts, preceding this report. It is the National Director, Caroline Hull, who oversees the running of the UK operation and its staff, on behalf of the trustees.

Trustees are recruited to offer particular expertise to the charity, in the light of the needs of the organisation. The induction of new trustees includes an information overview, an induction day at the office and the issuing of Charity Commission guidance. As stated in a Board identity and outline document, all trustees are expected to attend the quarterly Board meetings, to be available to give advice or guidance to the National Director and to join ad hoc committees as necessary, as well as to attend charity events. It should be noted that payments are made in respect of the insurance of trustees against liabilities in relation to the charity’s affairs, but that the trustees receive no remuneration, although they can be reimbursed for activities required to carry out their duties (travel expenses) reported under Note 6 in the financial statements. The National Director and senior management team present information reports, discuss developments and review strategy with the trustees at the quarterly Board meetings.

The number of employees and Staff Costs are detailed in the charity accounts under Note 6; staffing is reported on at the quarterly Board meetings and remuneration is reviewed annually at the autumn Board meeting when changes in the cost of living, performance and benchmarking are all taken into consideration. Remuneration for the senior management team is addressed at the same autumn Board meeting, within the same parameters; remuneration for senior staff is stated within Note 6. The average employee FTE for 2024 was 41.0, a slight increase compared with 39.4 in 2023, due to internal increasing of hours by part-time staff, as the headcount remained stable with 4 starters and 4 leavers. In 2024 there were 116 volunteers, down on 164 in 2023, following a process to confirm truly active volunteers.

The trustees have reviewed their roles in the light of the Charity Governance Code; they have considered and adopted the Code as appropriate within the charity, which is part of a Pontifical Foundation. The trustees are all active, practising Catholics and have an appropriate diversity of skills to further the Mission of the Charity including finance, management, charity expertise, fundraising and pastoral backgrounds. ACN (UK) acknowledges and abides by the Equality Act of 2010. In appointing new trustees to the Board, the trustees ensure that they have the necessary level of competence and are fully committed to the Mission, Vision and Values of ACN (UK); it is also important that there be nothing in their personal situation which would prevent them from fully supporting the work of the Charity. In so doing the trustees also take into account the nature of our key stakeholders; the focus, in particular, must be our donors and the suffering and persecuted Christians whom we serve.

Moore Kingston Smith LLP were reappointed as auditors by the Board for the period under review at

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last year’s Annual General Meeting.

Risk Management

The charity monitors risk issues on a continuing basis, with all trustees involved and informed. Risk assessment continues to be carried out and fully documented in a regularly updated Risk Management Register. Structures, systems and processes are reviewed to ensure that risk is properly identified, assessed, quantified and mitigated as far as is practical and economic. In-depth discussions and reviews are held at two Board meetings in the year and the National Director discusses issues on a regular basis with the designated staff member and senior staff.

The continued risk of terrorist attacks in the UK means that all ACN (UK) public events are previewed with a risk assessment and, when necessary, licensed security firms will be engaged and bag searches carried out in the halls and conference centres. We will ensure that the risk to those attending events – including guest speakers, ACN (UK) staff and helpers – is minimised. Security risks for project trips are taken fully into account and a thorough discussion and review of trips takes place before project trips are undertaken; this includes security advice on the ground from local partners and contacts, bespoke analyses from an external security consultant and FCDO advice. The ACN (UK) policy and the ACN International policy will be followed.

ACN (UK) is aware that its IT infrastructure may be regularly threatened by malicious actors. To mitigate this, ACN (UK) conducts regular cyber security risk assessments, penetration tests, and vulnerability scans . ACN (UK) maintains IT security by enforcing effective patch management, using properly configured firewalls and top-tier anti-malware software, and controlling access with the Principle of Least Privilege and Multi-Factor Authentication (MFA). In March 2024 the charity website suffered a minor cyber breach. This was resolved quickly with minimal loss of income; all affected benefactors were notified immediately, appropriate reports were filed and enhanced security measures were immediately implemented.

ACN (UK) is under the Fundraising Regulator , and the risks attached to breaching its Code of Fundraising Practice are considered; we have had a very small number of benefactors asking via the Fundraising Preference Service that we do not contact them again. There are detailed requirements for the conduct of telephone communications with supporters and dealing with complaints, as well as a separate set of rules concerning fundraising with people in vulnerable circumstances. We have implemented comprehensive procedures for all these matters.

The General Data Protection Regulation (GDPR) is followed and overseen by a Data Manager, who helps ACN (UK) review and strengthen policies concerning all benefactor data and other data held, provides training, introduces new guidance and helps supervise our mailings and contacts made. The Data Manager oversees all aspects of data protection and compliance; we have a privacy policy on the website and maintain other relevant policies in full compliance with the legislation. Policies for staff who deal with fundraising and/or personal data are in place.

Regarding safeguarding , ACN (UK) and ACN International (together “ACN”) have appropriate polices in place. ACN deploys or employs a small number of staff or volunteers in several countries where we support a large number of projects, such as in Syria and Lebanon; in general, we work with and through the local Church. The Catholic Bishops’ Conference of each country must comply with safeguarding procedures laid down by the Vatican, and each ACN project agreement includes a specific clause about safeguarding which must be signed by the responsible bishop, religious superior or equivalent senior Church official. Reporting and whistle-blowing guidance is in place, and mandatory staff training is provided on an annual basis.

All our obligations under both the Code of Fundraising Practice and the General Data Protection Regulation are in place and implemented.

ACN Trading Limited

The results from the wholly owned trading company, ACN Trading Ltd, are carried in these accounts and reported under note 8. In line with SORP, the total turnover and full expenses of the trading subsidiary are incorporated into the Income and Expenditure SOFA of the charity, shown under Other Trading Activities and Fundraising Trading: Costs of Goods Sold.

Alongside trading sales, ACN Trading acted as an important driver of 649 new names for our benefactor database and a significant generator of donations of £297k vs £255k in 2023, a 14.1 % increase.

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

Throughout 2024, ACN Trading Ltd offered a varied and carefully selected range of products for sale through its brochures and inserts, the ACN online shop, social media and e-newsletters.

The trading subsidiary made a gross profit of £173,469 vs £163,184, a 6.3 % increase on 2023. The gross turnover was £357,241 vs £325,021, a 9.9 % increase on 2023.

The Trading e-newsletter subscribers increased by 68% to 8,777 (5,215 in 2023). This increase was largely driven by the addition of long-standing ACN customers following their first online purchase since the establishment of the mailing list.

Stock held at the end of the year was £ 51,609 (£83,881 in 2023). This was the second continuous year of stock holding reduction. This was achieved through on-going cautious buying alongside several sales and discounts offered throughout the year. It is expected stock held will begin to rise as new ranges replace this ‘old’ sold-off stock.

As in previous years, Christmas cards made up the majority of the best-selling products, with the Holy Land Rosary, Rosary booklet with blessed Rosary and Catholic diary completing the top ten. The top fifty sellers included 13 Christmas cards, 11 items made in our project countries (Ukraine, the Holy Land, and Syria), six books, six cards and 14 mixed-category gifts (10 Christmas & Advent related).

Objectives, Activities and Public Benefit

Objectives:

In line with the Memorandum and Articles of Association of the Charitable Company (Clause 3: Objects) the objects of ACN (UK) are to (i) advance the Christian religion by supporting and promoting the Church, especially in countries where Christians are suffering persecution or discrimination, and (ii) further the other charitable work of the Church in such ways that are charitable in law by providing practical assistance and pastoral care for persons in need, especially those who are living in, or are refugees from, such countries.

The trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission General Guidance on Public Benefit and the requirements of the Office of the Scottish Charity Regulator.

Activities:

Throughout 2024, ACN (UK) continued to promote its work with the suffering and persecuted Church through events, parish appeals, our website, social media posts and a full suite of marketing and press materials, including our annual programme of mailings, reports and research publications, press releases and feature-length news articles, interviews, e-newsletters, school resources and presentations.

Benefactor support in 2023 was -7.3%, less than half of the drop seen in 2022 (-15%). In 2024 the decrease was even less (-5.1%). ACN (UK) continues to explore all avenues available to reverse this decline, and we are hopeful that this improving trend will develop further into 2025. During 2024, though the majority of income was once again received through offline donations , the upward trend of benefactors choosing to donate online continued with an increase of 14% on the preceding year. The number of online donations in 2024 exceeded the number of offline donations (online/offline for 2023: 11,729/14,897; for 2024: 13,367/11,870).

2024 saw a dramatic increase in digital marketing initiatives across ACN (UK). We broadened our social media strategy to include advocacy awareness as well as fundraising. Our reimagined advertising campaigns increased engagement. We expanded the content of our e-newsletters, and introduced new digital streams of information including our 'ACN's Break the Silence' podcast. We continued to develop on-going digital projects such as deeper integration of user data for more seamless and personalised communications with our benefactors. We initiated planning and construction of our new website build project to provide online visitors with a more modern and streamlined ACN experience.

Our Community Fundraisers increased levels of contact with clergy and others as the year progressed. Direct income from the Community Outreach team rose by 8% alongside a 20% increase in audience size and an 11% increase in events and other activities.

The charity continued to produce material to raise awareness about the extremely difficult situation facing Christian communities including those in the Holy Land, Ukraine, Liberia, India, Nigeria and

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Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

Pakistan. In addition to our standard mailings, a #RedWednesday pack was posted to all parish priests. Interviews, press releases, articles and in-depth reports carried out by our Press and Public Affairs team alongside increased online and direct mailing activity from our Marketing team reinforced content produced by ACN International. Together these initiatives served not only to inform the public about the current state of the suffering and persecuted Church but also increased levels of engagement with our audience throughout the UK.

Press, Public Affairs and Advocacy:

In January 2024 ACN (UK) organised a Parliamentary event on the August 2023 attack on Christians in Jaranwala, Pakistan. Meeting participants included the Archbishop of Canterbury and Pakistan’s Archbishop Sebastian Shaw. ACN launched a report on the incident called ‘Persecuted Yet Again’.

ACN (UK) gave evidence in Spring 2024 at a UK parliamentary inquiry into slavery in Pakistan brick-kilns , many of them staffed by Christians.

In October ACN (UK) launched the biennial ‘Persecuted and Forgotten? A Report on Christians oppressed for their Faith’ in the House of Lords. Testimonies were given by Christians from Iraq, Nigeria and Pakistan. Later that month ACN (UK) launched an Open Letter calling on the UK Government to give more overseas development aid (ODA) to suffering religious minorities. Attracting just under 12,000 signatures by the end of the year, the Open Letter became the bestperforming ACN (UK) petition to date, thanks to online promotion through ACN (UK)’s e-newsletter and social media advertising campaigns.

On #RedWednesday, ACN (UK)’s flagship event in November, the charity worked with Sir Edward Leigh MP who, at Prime Minister’s Questions in the Commons , called for the appointment of a Special Envoy for Freedom of Religion or Belief (FoRB). The post was filled two weeks later. Later that same day, Pakistani Christian Ribqa Newash became the second recipient of the ACN ‘Courage to be Christian’ award for her advocacy work.

On 17th December 2024, ACN (UK) and Farm Street Church co-hosted an Advent Service with HM The King to mark the 10th anniversary of the Daesh (ISIS) invasion of Nineveh, Iraq. The event was attended by dignitaries, benefactors and friends of ACN, and HM The King was presented with an album documenting a selection of ACN-funded projects undertaken to support Christian communities returning to the Nineveh Plains.

Public Benefit – aid provided:

The charity’s Grant Programme provided aid of £7,958,349 through 283 project payments in 66 countries ; these grants are summarised in notes 12 and 13 of the Accounts. ACN (UK) helped those affected by the war in Ukraine by sending £444,893 in grants to support the Church there. Other priorities for aid included a range of countries in Africa which received a total of £3,327,917 in aid payments, including £559,048 to support the Church in Liberia with which we are building a special funding partnership. Despite challenges, ACN (UK) was still able to provide vital aid of £1,733,428 to communities in the Middle East, in the Holy Land, Lebanon, Iraq and Syria. Funding sent to Asia totalling £1,441,641 included help to poor and oppressed Christians in India and Pakistan.

The projects funded around the world included the support of Religious Sisters through construction of convents and provision of living costs, religious broadcasting through Catholic media outlets, provision of catechetical material and books, formation of catechists , training of seminarians , provision of transport for those involved in the Church’s mission, subsidies for priests through grants and Mass stipends , construction of churches and parish buildings and emergency assistance for internally displaced persons (IDPs), refugees and those actively facing persecution. The projects we support are mainly pastoral, though ACN funds some educational and developmental projects in areas where the future presence of the Church may be at risk. Beneficiaries are selected in accordance with our charitable objects for the support and promotion of the Church, especially where it is suffering persecution or discrimination. Working with the Projects Department of ACN International General Secretariat, we apply selection criteria that include designating certain countries as priority areas and evaluating the suitability of projects for the pastoral development of the Church in line with the plans of the local bishops. All project proposals

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Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

are supported by a local Bishop or Religious Superior, with project agreements, including safeguarding agreements, signed and agreed upon by ACN International’s General Secretariat Heads of Projects and then approved by the UK National Director on behalf of the trustees of ACN (UK), with whom the UK National Director liaises and to whom she reports on all projects.

Staff from ACN (UK) and from the General Secretariat’s projects sections were in regular contact with project partners around the world. Reports were regularly received concerning the situation on the ground and the impact and effectiveness of aid provided. In the light of the complexity of aid provided in the Middle East, the international organisation employs one staff member and works with one volunteer consultant for project monitoring and evaluation in Iraq, and employs a project coordinator in Lebanon, a second staff member based in Beirut and three others (based in Damascus, Homs and Aleppo respectively) who help prepare applications and monitor aid within Syria.

Please see note 12 Restricted Funds and note 13 Aid Granted for more detail.

The following pie chart gives a pictorial representation of the geographical distribution of aid provided during 2024:

NB: The 10% drop in support to Easten Europe is the result of fewer projects in Ukraine; this decrease is offset by a similar rise in the percentage of aid sent to projects in Africa.

The following pie chart provides a representation of the distribution of aid payments during 2024 by funding type:

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Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

Examples ofprojects supportedineach FundingType are givenbelow: Examples ofprojects supportedineach FundingType are givenbelow:
CONSTRUCTION AND RECONSTRUCTION
Cambodia Construction of a convent for the Sisters of Charity in Pailin Parish
Ethiopia Construction of the Holy Trinity Church in Holeta for the Benedictine
Nuns (Oriental Rite)
Romania Construction of the multifunctional pastoral centre "Iuliu Maniu" in
Blaj
DISTRIBUTION OF BIBLES, RELIGIOUS BOOKS AND MEDIA
Cuba 280.000 copies of Catechetical material for children in parishes,
churches and mission houses inCuba
Liberia 2900 copies of the YOUCAT for kids
Pakistan Printing of Catechism Books, from class 1 to 10, Catholic Bishops
Commission for Catechetics, CBCC
EMERGENCY ASSISTANCE
Burkina Faso Food support for internally displacedpeople in Dori
Palestine Emergency relief aid for Christians in the West Bank and Esat
Jerusalem: internship program, jobs creation, supporting businesses
Syria Christmas project for 3000 children from the Syriac Catholic
Archdiocese of Homs Hama and Nabk
FAITH FORMATION OF LAITY

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Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

Aid to the Church in Need (United Kin
Trustees’ & Directors’ Annual Report for the year
31st Decemb
Georgia Summer camps for children,youth and families
Myanmar Ongoing formation to the Faithful and the Internally Displaced
Persons (IDP) in the light of the Word
Philippines Teaching of the catechism of the Catholic Church today in Mindanao
(Silsilah)
MASS STIPENDS
South Sudan 2220 Missae Ordinariae for 37 diocesanpriests, Diocese of Wau
Sri Lanka 2500 Missae Ordinariae, 20 Novena and 5 Gregorian Masses for 63
Priests working inthe Diocese and the Bishop
Venezuela 2400 Ordinary Mass intentions and 30 Gregorian Masses for 79
diocesan and religious priests
MEANS OF TRANSPORT FOR PASTORAL CARE
Mozambique Car for Christ the King Propaedeutic Seminary in Matola
Tanzania Vehicle forpastoral work in St Anthony of Padua Cathedral Parish
Ukraine Car for the parish of the Immaculate Conception of the Virgin Mary in
Novyi Zavod
SUBSISTENCE HELP FOR RELIGIOUS
Dem.
Rep.
Congo
Existence aid for 46 Franciscan Scholastic Sisters of Christ the King
in the DRC
Honduras Existence aid for the 37 Sisters Messengers of the Immaculate
Conception
Serbia Subsistence aid for 21 Sisters of the Congregation of the Sisters of
Notre Dame of Backa
TRAINING OF PRIESTS AND RELIGIOUS
Angola Formation of 55 seminarians of the diocese for the 2024-2025
academic year
Cameroon Training of 43 major seminarians from the diocese of N'Gaoundéré
Papua-New
Guinea		 Support for 26 seminarians at different seminaries of Wabag diocese

Impact measurement

Projects for which grants have been approved by ACN (UK) are monitored closely ; all projects have their outcomes analysed to see if they are in accordance with the project proposals and represent value for money. Project holders are asked to provide additional information as necessary, and if this is not deemed satisfactory, or is not forthcoming, ACN (UK) will not consider further project applications from that project holder, diocese or province, or continued funding for a project which is being funded in stages.

Monitoring in the Middle East presents a particular challenge, and we are fortunate that our project partners – bishops, priests and Sisters in particular – have assisted us by providing excellent accounts of their spending of ACN funds, overseen by staff at ACN International. The Charity receives reports on the impact of grants made in terms of those people reached and the effectiveness of aid provided. Through visits, reports and follow-up communications, ACN (UK) can assess the positive impact of our projects on the life of the Church and the suffering Christians who benefit from our support.

The three examples below illustrate the vital help given by ACN (UK) to various projects around the world during 2024.

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Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

Radio Paraclete, Diocese of Gbarnga, LIBERIA

This project is for the extension of the coverage of the radio station by erecting a new tower and also the training of media personnel. This is a cost-effective way of reaching people in this large diocese for the purpose of evangelisation. Solar panels are used to maintain a stable electricity supply. The photograph opposite shows one of the training sessions for young volunteers. ACN provided US$15,000 for the project.

Construction of St Maurice Parish Church, Suruk, Darjeeling, INDIA

Construction of the church in this remote area in the foothills of the Himalayas was started in 2020 but difficulties with construction and supplies resulted in the original budget being exceeded. Support from ACN has enabled the project to be completed, with a final instalment of €28,000.

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Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

Printing of New Arabic Edition of Holy Week Liturgy, MIDDLE EAST

This new edition in Arabic is beautifully produced and illustrated. 5,250 copies have been printed for use across the Latin Patriarchate of Jerusalem in Israel, Palestine, Jordan and Arabic- speaking communities in other countries, such as Cyprus. There is both text and music. This will enable Holy Week to be celebrated in a fitting way in those places most directly associated with Our Lord while he was on earth. ACN provided €40,000 for the project.

Achievements and performance

ACN (UK) saw total audited income in 2024 of £12,249,124 (2023 £12,958,323). Donations of £7,032,012 decreased by 5.1%. Legacies received of £2,730,151 were up 11.6%; legacies receivable of £2,092,261 were down by 23.6%. Total legacy income equated to 39.37% of total income. (see notes 3 and 9).

The overall charity income shows a 5.5% decrease against the previous year, mainly due to decreased donations, a downward trend visible across the UK charity sector. Cash received at £11,132,054 was similar to 2023 (1.2% up). Regular giving including Direct Debits and Standing Orders was 1.3% up on the previous year at £1,083,413 and tax recovered on Gift Aid donations was £855,107.

The downward trend in benefactor support in 2023 was -7.3%, less than half of the drop seen in 2022 (-15%). In 2024 the decrease was even smaller (-5.1%). ACN (UK) continues to explore all avenues available to reverse this decline, and we are hopeful that this improving trend will continue into 2025.

During 2024, though the majority of income was once again received through offline donations , the increase in benefactors choosing to donate online continued (+14% compared to 2023). The number of online donations in 2024 exceeded the number of offline donations (online/offline for 2023: 11,729/14,897; for 2024: 13,367/11,870).

Expenditure on raising funds, excluding trading, for available cash was £1,258,027 or 10.8p on the pound (2023: £1,178,844/ 9.7p). The increase in 2024 was primarily due to cost-of-living

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

salary increases. Expenditure on charitable activities, including the grants programme, education, communication and support, was £9,002,966; total consolidated expenditure was £11,344,763 (2023 £12,057,241).

In the period under review, 80.9% (2023 84.8%) of total charity cash available was expended on the charitable purpose , excluding support services. 71.4% (2023 76.5%) of charity cash received was spent on the aid programme for suffering and persecuted Christians. Both drops can be explained by a very strong December with substantial cash arriving after the final date for aid payments.

Direct Marketing activities, including Gifts of Faith, realised £2,143,350 , with further donations attributed to Major Donor and web-based income, the latter largely down to the expanded use of QR codes. Following research and in-person trips to project countries, special reports and press articles were produced featuring personal testimonies and insight from project partners and the people they are helping. Project countries covered in 2024 mailings included the Holy Land; Ukraine; Liberia (x2); India; Nigeria and Pakistan as well as our annual Gift of Faith and Christmas mailings. Six of the nine standard mailings included a trading brochure, with prayer and other engagement pieces throughout the year. A further #RedWednesday pack was mailed to all parish priests. Digital communications did well, with an increase in sign-ups to our e-newsletter and successful #RedWednesday Advocacy and Fundraising Facebook campaigns.

In 2024, activity in parishes and schools increased 14% on the previous year (up from 285 parish appeals, talks, school visits, retreats, conferences and events in 2023 to 324 in 2024). The charity continued to improve existing popular initiatives for schools such as Play for Peace, the membership programme, Maisy Milk, #RedWednesday Schools’ Livestream, and One Million Children praying the Rosary. The Community Outreach team actively attended external conferences to network and build relationships for the future. All school and parish resources produced were designed to generate prayer, raise awareness, encourage fundraising and make ACN an attractive partner to schools, universities and churches throughout the UK.

International travel by UK staff in 2024 included visits to project partners in India, Ukraine, Liberia and Nigeria’s Middle Belt. ACN International colleagues continued to provide firsthand reporting on specific projects and the general situation of Christian communities in ACN priority countries and beyond.

ACN’s work in Liberia provided a year-long focus for the charity. The Church in this extremely poor and underdeveloped West African nation is expanding rapidly, and there is great need. Benefactors of ACN (UK) raised funds to finance all ACN projects in Liberia throughout 2024; the charity provided regular updates from Liberian Project Partners, prayer and educational resources for use in parishes and schools, and background information to inform our audience about the challenges faced by the Church, its clergy and Religious and the laity in Liberia’s three Roman Catholic dioceses. During 2024, benefactors of ACN (UK) provided £509,221 to fund 23 pastoral projects in Liberia.

Throughout 2024, the charity continued its focus on internal communication to eradicate historical siloes and to improve overall productivity and results through closer collaboration between individuals, teams and departments. Weekly Updates from the National Director and members of the senior management team continued to gain traction and Microsoft Teams and the ACN (UK) Intranet are now firmly embedded. The introduction of Liberating Structures into our semi-annual team summits saw a dramatic increase in engagement, number of topics covered and creation of next steps and action plans at each of these two-day conferences.

#RedWednesday

Spanning the whole of November and encompassing awareness-raising, advocacy and fundraising, #RedWednesday is ACN’s long-standing national campaign , geared towards bringing about positive political and material change for persecuted Christians.

Having introduced a fundraising element the previous year, 2024 successfully met the increased ‘Matched Giving’ target , raising £250k in high value pledges, and just under £300k in donations and fundraised income towards child-focused projects in persecution priority countries. A wholeteam approach resulted in fresh energy, which saw greater take-up by schools for our Schools Livestream, by parishes and groups, with video endorsements from Catholic leaders, including

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

Cardinal Vincent Nichols. With an attendance of 900, our flagship London event at the Brompton Oratory was the best attended to date.

The whole campaign is underpinned by strong research, with our respected ‘Persecuted and Forgotten?’ Report issued in October in the leadup to #RedWednesday. Our parliamentary events attracted good support and, once again, #RedWednesday and the plight of persecuted Christians was raised at Parliamentary PMQs on the day itself. There was a good response too, to our #RedWednesday Facebook fundraising campaign and the advocacy advertising led to just under 12k sign-ups to our Open Letter to the government, calling for change.

Office in Scotland

ACN (UK) has an office in Motherwell, Scotland (registered with the Office of the Scottish Charity Regulator, SCO40748). Existing benefactors, schools, and parishes in Scotland were kept engaged through regular interactions concerning the charity’s ongoing work around the world. The Scottish Office is managed by the Operations Manager in Scotland and is overseen by the Head of Community Outreach. ACN (UK)’s team in Scotland consists of a Community Fundraiser, two administrative staff, a temporary Events Coordinator with a Schools Officer still to be appointed in 2025. The Head of Community Outreach reports to the National Director. The Scottish ACN Advisory Group offers advice and ideas and has eight members in 2024: ACN (UK)’s liaison bishop for the Scottish Bishops’ Conference, a youth chaplain, a human rights lawyer, the Director of the Catholic Parliamentary Office, an RE advisor, a retired teacher, a student and a retired ACN Area Secretary. The total number of ACN volunteers in Scotland is 45.

Alongside their annual Parliamentary Event, the charity’s team in Scotland hosted smaller events to steward and raise awareness among benefactors. ACN in Scotland is recognised within the community, operating in collaboration with the Scottish Catholic Education Department and the parliamentary Cross-Party Group for Religious Freedom Abroad.

In the period under review, direct income from benefactors in Scotland amounted to £992,191 including donations, gift aid and legacies received. (2023: £1,597,523). Donations in Scotland were down 3.3% on 2023; the decrease in income in 2024 is largely down to a significant drop in legacies (2024: £285,999; 2023: £862,750).

Environmental Impact

Our dedication to environmental sustainability is a responsible choice and integral to our mission. By operating sustainably, minimising our environmental footprint, and committing to responsible resource management, we ensure our practices align with our charitable mission.

The charity continues to increase its use of digital communication tools to reduce printing and overall paper usage. Staff are encouraged to hold virtual meetings, reducing travel emissions. We also remain committed to the efficient use of our heating and cooling systems, and turning off lights, computers, and other electrical equipment when not in use.

Reserves policy

The accounts highlight the satisfactory financial position of the charity as a going concern. At all times, the trustees are concerned to see the maximum available amount being paid out in aid. It is the policy of the trustees not to accumulate unnecessary assets whilst allowing for a contingency sum. After discussion and review, noting that the charity benefits from regular giving, substantial voluntary donations from a wide variety of sources, owns the office building in Sutton outright and most importantly can flexibly increase or reduce amounts paid out on projects, the trustees have adopted a reserves policy to hold a small reserve to provide for the unexpected. Therefore, the trustees agreed that a sum of at least £200,000 of free reserves in cash. The Balance Sheet to the accounts and Note 14 Total Funds show that free reserves, excluding legacies receivable, at the end of the period were £608,269. However, with legacies receivable included, free reserves would be £5,092,499, sufficient to cover 16 months of UK expenditure. Aid payments totalling £35,710 for projects in Israel and Palestine, £17,700 for South Africa and Sudan, and £10,495 for China are to be paid out in the first half of 2025. A further £841 for projects in Russia and Belarus are being held due to UK sanctions. Please note that whilst £174,587 has been paid in projects to support the Christians of the Holy Land, no money from UK benefactors has been paid out for projects in Gaza, also to comply with UK law.

FRS 102 has been used when preparing these financial statements. The allocation to all cost

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

centres has been agreed with the auditors, based on agreed accounting policies set by the charity. In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk

Plans for 2025

2024 was a very busy year for ACN (UK), offering challenges and triumphs in equal measure. Our team navigated successfully through a slower first half of the year than anticipated and quickly rectified a limited cyberbreach on our website to finish the year with an extremely strong final quarter. Tremendous support for our #RedWednessday Matched Giving and Open Letter advocacy campaigns was echoed by record-breaking attendance at our flagship end-of-year events. Exceptional levels of benefactor support and the hard work and dedication of our team show no signs of slowing down in 2025. This year will see continued investment for growth alongside strong direct mailing and digital marketing programmes, expanded advocacy activity, plans to increase substantially our interaction with Catholic congregations through parish appeals, improved support for our growing membership programme for schools and continuous efforts to improve communication and collaboration across our team to maximise skill sharing and to ensure excellent results both for the raising of funds and awareness.

2025 will see the launch of a much-needed new website , carefully designed for ease of navigation to meet the expectations of our benefactors old and new. The prototype website will undergo rigorous usability testing before the final version is launched mid-year. The implementation of Fundraise Up to allow quick online donations with minimal clicks, a more accessible web shop, clear signposting, and market-tested design strategies will work together to showcase the work of ACN (UK) to all who visit our website.

Notable gaps in our current team will be filled to increase our productivity and outreach. For the first time we will employ a fundraiser to increase our income through larger gifts and grant-giving bodies; this new colleague will also help us to steward our existing major donors in a more proactive manner. Our Community Outreach team will be restructured to include Regional Managers who will give parish appeals and offer support to our existing full-time Community Fundraisers as well as recruiting and looking after a growing team of self-employed part-time appealers. This new model will allow us to use our full-time team to focus on those areas, notably Southeast England, with the largest number of Catholics and the greatest concentration of wealth, while at the same time ensuring that a much larger number of parish appeals (our primary source of name acquisition) is delivered each year. Finally, we are conducting a full-scale formal recruitment for a new Head of Finance following on from the departure of this postholder at the end of 2024.

We will maintain our commitment to data legislation compliance and the implementation of safeguarding policies through continued involvement of trustees, staff and advisers. Mandatory training modules for new staff and refresher modules for existing staff will ensure regulatory compliance in our workplace throughout 2025.

Our office in Sutton will receive its first refurbishment since our arrival in 2007. The reimagining of our workspace will allow us to accommodate our larger team, to introduce spaces for increased collaborative activity, and to create recording studios and a new chapel from which we can broadcast podcasts, interviews and devotions to meet the needs of our benefactors and friends. All costs will be carefully monitored to ensure value for money, and every effort will be made to minimise impact to the environment through the implementation of sustainable technology and the re-use of furniture and fittings where possible.

During the course of 2025, the team at ACN (UK) will embed the use of Objectives and Key Results (OKRs) into the fabric of our organisation. Developed at Intel in the 1970s, OKRs foster cross-team alignment and provide a dynamic framework for measuring success and progress in real time. All activities undertaken by our team will be measured against metrics around income generation, names acquisition and brand recognition. The OKR system allows for agile pivoting should campaigns or initiatives fail to work as well as expected.

While every effort will be made to improve the ratio of donations to legacy income , we cannot overlook the fact that around 40% of our annual income continues to derive from legacies. ACN (UK) is very grateful to our many loyal benefactors who have chosen to remember us in their wills, and we

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

continue to pray regularly for the repose of their souls and to ensure that Masses are offered in their memory.

On behalf of the Trustees of ACN (UK), I wish to offer my sincere thanks to the thousands of benefactors, volunteers and staff whose prayers, dedication and hard work ensure that ACN continues to thrive here in the UK and to provide high levels of crucial support to suffering and persecuted Christians around the world.

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Trustees’ & Directors’ Annual Report for the year ended 31[st] December 2024

Statement of Trustees’ Responsibilities

The trustees, (who are also the directors of Aid to the Church in Need (United Kingdom) for the purpose of company law) are responsible for preparing the Annual 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 year which give a true and fair view of the state of affairs of the charitable company and of its income and expenditure for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

None of the trustees had any beneficial interest in any contract to which the Organisation was party during the year.

Statement of disclosure to auditors

In approving this Trustees' Report the Trustees are also approving the Strategic Report in accordance with Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 in their capacity as company directors.

Approved by the Trustees and Directors of Aid to the Church in Need (United Kingdom) and signed on their behalf by

Timothy Church National President and Chairman of the Board of Trustees 30[th] April 2025

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Independent Auditor’s Report to the Trustees and Members

Opinion

We have audited the financial statements of Aid to the Church in Need (United Kingdom) (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31[st] December 2024 which comprise the Group Statement of Financial Activities, the Group Summary Income and Expenditure Account, the Group and Parent Charitable Company Balance Sheets, the Group Cash Flow Statement] and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s and parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained in the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Independent Auditor’s Report to the Trustees and Members

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters where the Companies Act 2006 or the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page [x], the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s Responsibilities for the audit of the financial statements

We have been appointed as auditor under Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report to you in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Independent Auditor’s Report to the Trustees and Members

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Independent Auditor’s Report to the Trustees and Members

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company’s trustees, as a body, in accordance with Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charitable company's members and trustees those matters which we are required to state to them in an auditor's report addressed to them and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charitable company and charitable company's members as a body, and the charity’s trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

16/6/2025

Jonathan Aikens (Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP, Statutory Auditor 9 Appold Street London EC2A 2AP

Moore Kingston Smith LLP is eligible to act as auditor in terms of Section 1212 of the Companies Act 2006.

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Consolidated Statement of Financial Activities For the year ended 31 December 2024

Notes
Income and Expenditure
Income
Donations and Grants
2
Legacies received
3
Legacies receivable
3
Other trading activities
4
Total Income
12
Expenditure
Expenditure on raising funds
Raising funds
Fundraising trading: cost of goods sold
Charitable activities
Grants programme
13
Education and communication
Support services
Total Expenditure
5
Net Income / (Expenditure)
Other recognised gains/(losses)
Net (losses)/gains on investments
Net Movement in Funds
Fund balances bfwd at 1 January
Fund balances cfwd at 31 December
14		 Unrestricted
Funds
£
4,511,478
2,646,718
2,070,261
394,700
9,623,157
1,258,027
260,237
4,901,484
1,044,617
823,532
8,287,897
1,335,260
-
1,335,260
4,871,258
6,206,518		 Restricted
Funds
£
2,520,534
83,433
22,000
-
2,625,967
-
-
3,056,866
-
-
3,056,866
(430,899)
-
(430,899)
511,589
80,691		 Total
2024
£
7,032,012
2,730,151
2,092,261
394,700
12,249,124
1,258,027
260,237
7,958,349
1,044,617
823,532
11,344,763
904,361
-
904,361
5,382,847
6,287,208		 Total
2023
£
7,409,410
2,446,194
2,736,848
365,871
12,958,323
1,178,844
239,240
8,945,330
968,282
725,545
12,057,241
901,082
(817)
900,265
4,482,583
5,382,847

There were no recognised gains and losses other than those included in the statement of financial activities.

20

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Consolidated Statement of Financial Position As at 31 December 2024

Notes
Fixed Assets
Tangible Fixed Assets
7
Intangible Fixed Assets
7a
Investments
8
Current Assets
Stock and work in progress
Debtors
9
Cash at bank and in hand
Creditors:Amounts falling due
within one year
10
Net Current Assets
Net Assets
14
Funds
Unrestricted
Designated
14
Restricted
12		 Group

2024
2023
£
£
980,665
985,601
68,000
-
-
-
1,048,665
985,601
51,991
82,284
4,742,864
4,019,347
682,856
584,016
5,477,711
4,685,648
239,167
288,401
5,238,544
4,397,247
6,287,208
5,382,847
6,141,163
4,804,204
81,300
83,000
64,745
495,644
6,287,208
5,382,847		 Charity
2024
2023
£
£
980,665
985,601
68,000
-
100
100
1,048,765
985,701
-
-
4,867,969
4,207,463
539,932
353,715
5,407,901
4,561,178
176,294
165,212
5,231,607
4,395,965
6,280,371
5,381,666
6,134,326
4,803,023
81,300
83,000
64,745
495,644
6,280,371
5,381,666		 Charity
2024
2023
£
£
980,665
985,601
68,000
-
100
100
1,048,765
985,701
-
-
4,867,969
4,207,463
539,932
353,715
5,407,901
4,561,178
176,294
165,212
5,231,607
4,395,965
6,280,371
5,381,666
6,134,326
4,803,023
81,300
83,000
64,745
495,644
6,280,371
5,381,666
985,701
-
4,207,463
353,715
4,561,178
165,212
4,395,965
5,381,666
4,803,023
83,000
495,644
5,381,666

Approved and authorised for issue by the Board of Trustees on 30th April 2025 and signed on its behalf by

Timothy Church, Chairman of the Board of Trustees

The notes on pages 23 to 33 form part of these accounts.

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Consolidated Statement of Cash Flows For the year ended 31 December 2024

Cash flow from operating activities
Net cash provided by operating activities
Cash flows from investing activities
Investment income and interest received
Proceeds from disposal of fixed asset investments
Payments to acquire tangible fixed assets
Net increase/decrease in cash and cash equivalents
Opening cash balance at the beginning of the year
Closing cash balance at the end of the year
Reconciliation of net income
to net cash flow from operating activities
Net Movement in Funds
Adjustments for:
Depreciation
Net (gains) /losses on investments
Investment income
Decrease / (Increase) in stock
(Increase)/decrease in debtors
Increase/ (decrease) in creditors		 2024
£
185,454
15,383
-
(101,997)
98,840
98,840
584,016
682,856
2024
£
904,361
38,934
-
(15,383)
30,293
(723,516)
(49,234)
185,454		 2023
£
(576,378)
13,573
-
27,616
(535,190)
(535,190)
1,119,206
584,016
2023
£
900,265
51,269
817
(13,573)
11,724
(1,562,602)
35,720
(576,378)

22

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Notes to the Accounts For the year ended 31 December 2024

1 Accounting Policies

Basis of preparation

These financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Charity and its subsidiary are a public benefit group for the purposes of FRS 102 and therefore have also prepared the financial statements in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard a applicable in the UK and Republic of Ireland (The FRS 102 Charities SORP) and the Companies Act 2006.

Going concern

The trustees have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concern. The trustees have made their assessment for a period of at least one year from the date of the approval of these financial statements.

In particular, the trustees have considered the charitable company’s forecasts and projections

and have considered the potential impact of the coronavirus outbreak on the viability of the charitable group. After making enquiries, the trustees have concluded that there is a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future.

The charitable company therefore continues to adopt the going concern basis in preparing its financial statements.

Basis of consolidation

The group financial statements consolidate the financial statements of ACN Trading Limited.

No Statement of Financial Activity is prepared for the charity as permitted by section 408 of the Companies Act 2006.

Company status

The charity is registered with the Charity Commission in England and Wales number 1097984. The charity is registered with the Office of the Scottish Charity Regulator number SCO400748. The Charity is registered with Companies House in England and Wales number 4747666.

The registered office is Benhill House, 12-14 Benhill Avenue, Sutton, Surrey, SM1 4DA, England.

The charity is a company limited by guarantee. The members of the company are the trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

Incoming resources

All income is recognised when there is entitlement to the funds, the receipt is probable and the amount can be measured reliably.

Legacies are recognised following probate once evidence is received that the receipt is probable and the amount of the legacy receivable can be measured reliably.

Details of any legacies to which the charity is entitled, for which the amount receivable or timing of receipt is uncertain are disclosed as a contingent asset until the criteria for income recognition are met.

Fund accounting

Restricted funds are those which are to be used for the specified purposes as laid down by the donor. Expenditure which meets these criteria is allocated to the appropriate fund.

Unrestricted funds are donations and other income received or generated for the furtherance of the objects of the charity without specified purposes, and therefore are available as general funds.

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Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Notes to the Accounts For the year ended 31 December 2024 (continued)

Government grant policy

Income from government or other grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grant have been met, it is probable the income will be received and the amount can be reliably measured.

Lessor accounting

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

Fixed Assets and Depreciation

All fixed assets are used in direct furtherance of the charity’s objectives. Fixed assets are included in these financial statements at their original cost less depreciation and accumulated impairment losses provided to date.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the costs less estimated residual value of each asset, by equal annual instalments, over their expected useful lives which are considered to be:

Freehold property - 1% straight line
Office fixtures and equipment - 25% straight line
Computer equipment - 33% straight line

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 profit and loss account.

Grant-making policies

The trustees allocate grants in accordance with the objects set out in the Memorandum and Articles of Association of the charitable company, which are summarised in the Trustees' Annual Report.

Resources expended

Staff costs and overhead expenses are allocated to activities on the basis of time spent on those activities. Resources expended are included in the Statement of Activities on an accruals basis. Any accrued holiday pay entitlement would be included in the Statement of Activities.

Critical accounting estimates and areas of judgement

In preparing accounts, it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the accounts. In the view of the trustees, no judgements were required that have a significant effect on the amounts recognised in the accounts, nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

Foreign currency transactions

Transactions denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the time of the transaction. Assets and liabilities in foreign currencies are translated into sterling at the rate of exchange on the balance sheet date. All exchange differences are dealt with in the Statement of Financial Activities.

Pension costs

The charity operates a defined contribution pension scheme. The premiums are charged to the Statement of Financial Activities as they arise. At year-end there were no unpaid pension contributions (2023: also £Nil).

Stock

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slowmoving items.

Operating leases

Rentals payable under operating leases are charged on a straight line basis over the lease term.

24

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Notes to the Accounts For the year ended 31 December 2024 (continued)

2 Donations and Grants

2Donations and Grants
Direct Marketing
Web
Major Donors
Community Outreach
Other
Regular Giving
Gift Aid
Trust Income
Gifts of Faith
Red Wednesday and Events
In Memoriam Giving
Direct Marketing
Web
Major Donors
Community Outreach
Other
Regular Giving
Gift Aid
Trust Income
Gifts of Faith
Red Wednesday and Events
In Memoriam Giving
3Legacies Received and Receivable
Legacies Received
Legacies Receivable
See note 9
Legacies Received
Legacies Receivable
See note 9
4Activities for Generating Funds
Unrestricted
Funds
Restricted
Funds
£
£
Merchandising income
354,942
-
Bank Interest
15,383
-
Rent receivable
24,375
-
394,700
-		 2Donations and Grants
Direct Marketing
Web
Major Donors
Community Outreach
Other
Regular Giving
Gift Aid
Trust Income
Gifts of Faith
Red Wednesday and Events
In Memoriam Giving
Direct Marketing
Web
Major Donors
Community Outreach
Other
Regular Giving
Gift Aid
Trust Income
Gifts of Faith
Red Wednesday and Events
In Memoriam Giving
3Legacies Received and Receivable
Legacies Received
Legacies Receivable
See note 9
Legacies Received
Legacies Receivable
See note 9
4Activities for Generating Funds
Unrestricted
Funds
Restricted
Funds
£
£
Merchandising income
354,942
-
Bank Interest
15,383
-
Rent receivable
24,375
-
394,700
-		 Unrestricted
Restricted
Total
Funds
Funds
2024
£
£
£
1,167,233
703,435
1,870,668
489,317
582,147
1,071,464
190,466
41,270
231,736
352,286
50,584
402,870
208,539
139,384
347,923
997,761
85,652
1,083,413
855,107
-
855,107
41,239
214,288
255,526
13,574
259,108
272,682
12,184
433,579
445,763
183,773
11,087
194,859
4,511,478
2,520,534
7,032,012
Unrestricted
Restricted
Total
Funds
£
Funds
£
2023
£
1,165,629
1,078,856
2,244,485
514,059
773,143
1,287,202
137,671
115,672
253,343
268,875
188,932
457,807
322,687
50,288
372,976
1,045,601
23,744
1,069,345
1,053,207
-
1,053,207
18,467
214,011
232,478
194,821
32,129
226,949
15,764
133,882
149,646
59,137
2,835
61,972
4,795,918
2,613,492
7,409,410
Unrestricted
Restricted
Total
Funds
Funds
2024
£
£
£
2,646,718
83,433
2,730,151
2,070,261
22,000
2,092,261
4,716,979
105,433
4,822,412
Unrestricted
Restricted
Total
Funds
£
Funds
£
2023
£
2,098,684
347,510
2,446,194
2,716,248
20,600
2,736,848
4,814,932
368,110
5,183,042
Total
2024
Total
2023
£
£
354,942
323,298
15,383
13,573
24,375
29,000
394,700
365,871
394,700
-

25

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Notes to the Accounts For the year ended 31 December 2024 (continued)

5 Total Resources Expended

Staff Other Depreciation Total
Notes Costs 2024
£ £ £ £
Grants programme 13 - 7,958,349 - 7,958,349
Education and Communication 664,507 380,110 - 1,044,617
Support services 280,917 503,682 38,934 823,532
Cost of raising funds 1,141,335 116,692 - 1,258,027
Fundraising trading - 260,237 - 260,237
2,086,758 9,219,071 38,934 11,344,763
Staff Other Depreciation Total
Notes Costs 2023
£ £ £ £
Grants programme 13 - 8,945,330 - 8,945,330
Education and Communication 583,062 385,221 - 968,282
Support services 223,781 450,494 51,269 725,545
Cost of raising funds 1,034,015 144,829 - 1,178,844
Fundraising trading - 239,240 - 239,240
1,840,858 10,165,114 51,269 12,057,241
Group Group
2024 2023
£ £

Expenditure of £45,640 shown as governance costs in previous year (2023 : £43,360) is included in Support services.

Governance costs comprise:-
Share of Salaries
Statutory Audit - Charity
Statutory Audit - ACN Trading Ltd
Legal and professional
Board meetings
Support Services includes
Staff Costs
Office Rent and Rates
Insurance
Cleaning
Office Repairs and Maintenance
IT support
Other Office costs
Phone
Bank Charges
Audit
Legal and Consultancy
Recruitment
Depreciation		 10,805
24,500
3,374
5,747
1,214
45,640
Group
2024
£
280,917
46,988
13,636
19,343
20,603
105,968
155,412
23,843
76,732
27,874
5,747
7,536
38,934
823,532		 8,534
22,450
3,680
4,544
4,153
43,360
Group
2023
£
223,781
61,101
5,447
17,336
14,409
116,938
77,961
23,525
75,496
22,450
8,696
27,133
51,269
725,545

26

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Notes to the Accounts For the year ended 31 December 2024 (continued)

6 Staff Costs

Staff Costs consist of:
Salaries
Social security costs
Pension Costs
Life Insurance
Electric Vehicle Scheme
Health Insurance		 Group and Charity
2024
£
2023
£
1,780,154
1,581,970
189,217
163,722
88,254
78,248
12,331
-
213
-
16,590
17,589
2,086,758
1,841,530		 Group and Charity
2024
£
2023
£
1,780,154
1,581,970
189,217
163,722
88,254
78,248
12,331
-
213
-
16,590
17,589
2,086,758
1,841,530
1,841,530

The average number of employees during the year was 41 (2023 - 42)

The average number of employees during the year on an FTE basis was 39.3 ( 2023 - 39.4).

Employees whose emoluments were between £60,000 and £70,000 numbered 2 (2023 - 5) Employees whose emoluments were between £70,000 and £80,000 numbered 3 (2023 - 0) Employees whose emoluments were between £110,000 and £120,000 numbered 1 (2023 1)

No trustee received remuneration during the year. During the year, no expenses related to travel were paid to the trustees (2023 - £nil).

Donations from Trustees included in the accounts amount to £10,000

Remuneration for the senior staff team was £607,328 (2023: £544,854). The senior staff team comprises the National Director, and the Heads of Fundraising and Marketing, Community Outreach, Human Resources, Press and Public Affairs, Support Services and Finance.

7 Tangible Fixed Assets

Tangible Fixed Assets
Group and Charity
Cost
At 1 January 2024
Additions
Write-offs
At 31 December 2024
Depreciation
At 1 January 2024
Charge for period
Write-offs
At 31 December 2024
Net Book Value
At 31 December 2024
At 31 December 2023		 Freehold
Property
Property
Refurbishment
£
£
1,152,750
2,000
-
1,700
-
-
1,152,750
3,700
197,385
-
11,528
-
-
-
208,913
-
943,838
3,700
955,365
2,000		 Office
Computer
Fixtures and Equipment
Equipment
£
£
46,310
47,642
7,691
24,606
-
-
54,001
72,248
34,426
31,290
9,861
17,546
-
-
44,286
48,836
9,714
23,413
11,884
16,352		 Total
£
1,248,702
33,997
-
1,282,699
263,101
38,934
-
302,035
980,665
985,601

None of the tangible fixed assets held at 31[st] December 2024 forms part of restricted funds.

27

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Notes to the Accounts For the year ended 31 December 2024 (continued)

7a Intangible Fixed Assets

Group and Charity New Website Property

----- Start of picture text -----
£
Cost
-
At 1 January 2024
Additions 68,000
Write-offs -
At 31 December 2024 68,000
Depreciation
-
At 1 January 2024
-
Charge for period
Write-offs -
At 31 December 2024 -
Net Book Value
At 31 December 2024 68,000
At 31 December 2023 -
----- End of picture text -----

Depreciation of the New Website will start after its construction in 2025

28

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Notes to the Accounts For the year ended 31 December 2024 (continued)

8 Investments

Group
Disposals
Market value as at 1 January
Disposal
Net Investment gain/(loss)
Market Value at 31 December 2024		 2024
£
-
-
-
-		 2023
£
36,698
(36,166)
(532)
-

The investment held by the charity also includes an additional £100 investment in the subsidiary company at cost.

Investment in Trading Subsidiary

The charity holds 100% of the issued ordinary share capital of ACN Trading Limited, registered Company No. 3298216.

ACN Trading Limited offers Cards, Books, Music, Gifts and bespoke products related to the work of the charity. Purchases from ACN Trading Ltd enable benefactors to support ACN projects worldwide, while also nurturing their own faith.

Relevant financial information regarding ACN Trading Limited is as follows.

2024
£
Turnover
354,942
Cost of Sales
(237,097)
Gross Profit
117,845
Other operating income
2,328
Administrative expenses
(23,140)
Net profit before taxation
97,034
Corporation Tax
-
Net (loss)/ profit after taxation
97,034
Transferred to Aid to the Church in Need (UK)
Service Charge
(82,340)
Loan Interest
(6,885)
Gift Aid donation
(2,500)
Retained in subsidiary
5,308
Aggregate capital and reserves
6,983		 2023
£
323,298
(216,746)
106,552
1,724
(22,494)
85,782
-
85,782
(79,942)
(5,552)
288
1,674

29

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

.

Aid to the Church in Need (United Kingdom) Notes to the Accounts For the year ended 31 December 2024 (continued)

9 Debtors

Trade Debtors
Income Tax recoverable
Prepayments
Accrued Income
Accrued Legacy
Sutton Carers
Other Debtors
Loan to subsidiary undertaking		 Group
2024
£
2023
£
7,759
53,641
227,344
44,266
23,516
24,748
-
60,000
4,484,230
-
15
-
3,836,692
-
-
-
4,742,864
4,019,347		 Charity
2024
£
2023
£
-
35,833
227,344
44,266
21,328
22,678
-
60,000
4,484,230
-
-
135,068
3,836,692
-
-
207,994
4,867,969
4,207,463		 Charity
2024
£
2023
£
-
35,833
227,344
44,266
21,328
22,678
-
60,000
4,484,230
-
-
135,068
3,836,692
-
-
207,994
4,867,969
4,207,463
4,207,463

Loan to trading subsidiary:

Interest is charged on the loan to the subsidiary at 2.5% over bank rate. The loan is secured on the assets of the trading company.

The table below shows the relationship between Accrued Legacy (debtor) and Legacy Receivable (income)

Accrued Legacy bfwd
less: Cash received
Add: Legacy Receivable
Accrued Legacy cfwd		 Group
2024
£
2023
£
3,836,692
2,273,007
(1,444,724)
(1,173,163)
2,092,261
2,736,848
4,484,230
3,836,692		 Charity
2024
£
2023
£
3,836,692
2,273,007
(1,444,724)
(1,173,163)
2,092,261.48
2,736,848
4,484,230
3,836,692		 Charity
2024
£
2023
£
3,836,692
2,273,007
(1,444,724)
(1,173,163)
2,092,261.48
2,736,848
4,484,230
3,836,692
3,836,692

Included within Group debtors are financial assets measured at amortised cost of £4,492,004 (2023: £3,950,333) Included within Charity debtors are financial assets measured at amortised cost of £4,484,230 (2023: £4,140,519)

10 Creditors

Trade creditors
Other taxes and social security costs
Other Creditors
Accruals
Other accruals
Project Funds in advance
Loan from benefactor		 Group
2024
£
2023
£
57,307
69,673
115,381
71,874
-
55,369
24,000
39,357
14,979
-
-
24,629
27,500
27,500
239,167
288,401		 Charity
2024
£
2023
£
26,823
27,826
94,516
56,321
-
-
24,000
28,936
3,456
-
-
24,629
27,500
27,500
176,294
165,212		 Charity
2024
£
2023
£
26,823
27,826
94,516
56,321
-
-
24,000
28,936
3,456
-
-
24,629
27,500
27,500
176,294
165,212
165,212

Included within Group creditors are financial liabilities measured at amortised cost of £123,786 (2023: £216,527) Included within Charity creditors are financial liabilities measured at amortised cost of £81,778 (2023: £108,891)

Loan from benefactor:

The loan from the benefactor was interest free and repayable at one month's notice.

11 OPERATING LEASE COMMITMENTS - GROUP AND CHARTIY

The Charity had the following commitments under non-cancellable operating leases: Lessee

Lessee
Within 1 year
Within 2 - 5 years
Over 5 years
Lessor
Within 1 year
Within 2 - 5 years
Over 5 years		 Land & buildings
2024
£
3,462
-
3,462
Land & buildings
2024
£
9,667
-
-
9,667		 2023
£
3,847
-
3,847
Land & buildings
2023
£
29,000
9,667
-
38,667

30

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Notes to the Accounts For the year ended 31 December 2024 (continued)

12
13Aid Granted: Group and Charity
Grants made during the period were distributed as
By Region
Africa
Asia
Eastern Europe
Latin America
Middle East
Total Aid Payments
By Funding Type
Mass Stipends
Catechetical and Formation
Construction
Education, Media and Child Bibles
Humanitarian Assistance
Seminarians
Sisters
Transport
Total Aid Payments
Restricted Funds:Group and Charity
Purpose of Donation - 2024
Africa
Asia
Europe
Latin America
Middle East
Mass Offerings
Construction
Education, Media and Child Bibles
Formation
Refugees
Seminarians
Youth
Sisters
Transport
Purpose of Donation - 2023
Africa
Asia
Europe
Latin America
Middle East
Mass Offerings
Construction
Education, Media and Child Bibles
Formation
Refugees
Seminarians
Sisters
Transport		 follows:
Opening
Balance
£
-
-
801
-
315,357
176,734
-
2,751
-
-
-
-
-
-
495,644
Opening
Balance
£
-
-
584,476
-
-
29,995
-
-
-
-
-
-
-
614,471		 2024
£
3,327,917
1,444,141
828,883
623,980
1,733,428
7,958,349
2024
£
957,150
778,627
2,408,573
562,347
1,022,759
827,208
728,591
673,095
7,958,349
Incoming
Funds
£
364,576
115,537
206,133
19,902
612,615
676,701
9,317
26,690
23,792
117,472
17,014
400,873
31,281
4,065
2,625,967
Incoming
Funds
£
330,495
127,715
297,738
47,644
1,115,029
997,779
5,760
11,101
4,784
15,946
7,621
6,241
13,750
2,981,602		 Resources
Outgoing
£
346,876
105,042
206,093
19,902
892,263
853,435
9,317
29,442
23,792
117,472
17,014
400,873
31,281
4,065
3,056,866
Resources
Outgoing
£
330,495
127,715
881,413
47,644
799,671
851,040
5,760
8,350
4,784
15,946
7,621
6,241
13,750
3,100,430		 Closing
Balance
£
17,700
10,495
841
-
35,710
-
-
-
-
-
-
-
-
-
64,745
Closing
Balance
£
-
-
801
-
315,357
176,734
-
2,751
-
-
-
-
-
495,644
2023
£
2,885,072
1,666,297
1,805,460
796,935
1,791,566
8,945,330
2023
£
851,040
1,313,220
3,269,203
650,325
1,047,933
562,923
733,333
517,354
8,945,330

Aid payments include a voluntary contribution of 3% towards costs of the projects department in the ACN International Office

31

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Notes to the Accounts For the year ended 31 December 2024 (continued)

14Total Funds
Tangible Fixed Assets
Intangible Fixed Assets
Cash
Legacies receivable
Other net current assets
Designated Fund
Free reserves
Free reserves
excluding legacies receivable
Tangible Fixed Assets
Intangible Fixed Assets
Investments
Cash
Legacies receivable
Other net current assets
Designated Fund
Free reserves
Free reserves
excluding legacies receivable		 Unrestricted
Funds
2024
£
618,111
4,484,230
139,458
2023
£
-
33,004
3,836,692
31,907		 Unrestricted
Funds
2024
£
980,665
68,000
81,300
5,092,499
6,222,463
608,269
2023
£
985,601
83,000
3,818,603
4,887,204
-
18,089		 Restricted
Funds
2024
£
64,745
64,745
2023
£
495,644
495,644		 Total
Funds
2024
£
980,665
68,000
682,856
4,484,230
139,458
6,287,208
2023
£
985,601
-
-
528,647
3,836,692
31,907
5,382,847

There are free reserves in ACN Trading Ltd of £6,883 (2023: £1,574)

A Designated Fund has been established for the refurbishment of the offices in Sutton. It is planned to refurbish the interior, including purchase of new carpets, painting of the walls, upgrading of the toilet facilities and acquisition of new furniture. This work is expected to be carried out in 2025.

15 Connected Charities

Aid to the Church in Need (United Kingdom) is

a National Section of the Pontifical Foundation called 'Aiuto all Chiesa che soffre' which is registered in Vatican City under canon law.

16 Conditional and Contingent Asset

The charity has been notified of legacies estimated to produce £575,000 (2023: £575,000) which have not been included in the consolidated Statement of Financial Activities, because the conditions for recognition have not been met.

32

Docusign Envelope ID: B3098157-C552-4969-9C8F-73A362F0D49B

Aid to the Church in Need (United Kingdom) Notes to the Accounts For the year ended 31 December 2024 (continued)

17 Statement of Financial Activities (Entity) for the year ended 31 December 2024

Notes
Income and Expenditure
Income
Donations and Grants
2
Legacies received
3
Legacies receivable
3
Other trading activities
4
Total Income
12
Expenditure
Expenditure on raising funds
Charitable activities
Grants programme
13
Education and communication
Support services
Total Expenditure
5
Net Income / (Expenditure)
Other recognised gains/(losses)
Net gains/(losses) on investments
Net Movement in Funds
Fund balances bfwd at 1 January
Fund balances cfwd at 31 December
14		 Unrestricted
Funds
£
4,511,478
2,646,718
2,070,261
129,155
9,357,612
1,258,027
4,901,484
1,044,617
823,532
8,027,661
1,329,951
-
1,329,951
4,804,204
6,134,155		 Restricted
Funds
£
2,520,534
83,433
22,000
-
2,625,967
-
3,056,866
-
-
3,056,866
(430,899)
-
(430,899)
495,644
64,745		 Total
2024
£
7,032,012
2,730,151
2,092,261
129,155
11,983,579
1,258,027
7,958,349
1,044,617
823,532
11,084,526
899,052
-
899,052
5,381,666
6,280,719		 Total
2023
£
7,409,410
2,446,194
2,736,848
126,343
12,718,796
1,418,084
8,945,330
968,282
725,545
12,057,241
901082
(817)
900,265
4,482,583
5,381,666

There were no recognised gains and losses other than those included in the statement of financial activities.

33