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2025-12-31-accounts

1.CONSTRUCTION ANDRECONSTRUGTION 1.CONSTRUCTION ANDRECONSTRUGTION
BurkinaFaso structlon of kltchen and dlningroomfor thepastoral meetings of the
Con
diocese ofOuahígouya
Laos oconstructionofthenew churchlnDongMakBavillage,
Finlshingof th
Thakhek,MeungSebangfai, Khammoun Province
Haiti GonstructionofachapelintheresidenceoftheMissionariesofthe
Annunciation
2.MEANSOFTRANSPORTFOR PASTORAL CARE
Peru NewToyotaLandCruiserPrado vehicleforthe diocese of Huanuco
Malawl Vehicleforpastoral workat MtSinaiCatecheticat Centre, Mlsuku
Serbia VehicteforthemunlcipalityofStVtadimir- N.Vrbas
3.SUBSISTENCE HELPFOR SISTERSANDPRIESTS
Venezuela Subsistonce Aidfor23 RetigiousMissionaries
from6Communities of the
ApostolicVicariate ofPuertoAyacucho,2025
Kenya Hostbaklng equipmentforthePerpetual Adorersof theMostBtessed
Sacramentat KarimaMonastery
Togo subsistenceaidfor the 41Bened
nunsattheMonasteryofthe
Assumptlonin Danyi-Dzogbegan,2025-2026
4.PASTORALAIDFOR LAITY
Ukraine "HolidayswithGod"forchitdren andyoung peopleof theKamyanets-
Poditskyi diocesefor2025
Columbia of FamilyPastoralagentÊforthedevetopmentofthe Catechumenal
Training
Itinerariesformarriedlife
lndonesia Youth(Sokaml)Weeklyact¡v¡t¡es(courses,
Children(femuMlngu) and
workshops,retreat)atthecentreof PastoratandsociatDirection(puspas),
Dloceee ofWeetebuta
5.EMERGENCY ASSISTANCE
Nigerla oreRotlefltcms-sleepingmats,blankets, mosqultonets,
ProvisionofC
dignitykits,watercans-to1.000 lDPs in Guma and Gwerwest,B€nuestat€
Vietnam ous vocationof theKontum provincial]eg¡on (tralningof94pre-
Retigi
semlnariansl2O24- 2025
Syria mergencycashAidfor500poorfamilies-(Damascus, March2025-May
E
20251
6,MEDIAAPOSTOLATE 6,MEDIAAPOSTOLATE
Ghad ngoittreOiocesanRadioTerre NowetleRTNin
Bongor
Uganda 8O-meterRadioMastforRadio Pacis 94.5FM -lnNebbi Diocese
Lebanon 6Pastoral magazines,2000coPies: "EvangiteetCharité",2025.
7. TRAINING OFPRIESTSANDRELIGIOUS
Ethiopia SchotarshipforFr.Altesafor theMAProgramJustlcean dPeaceatthê
CathoticUnlversityof EastAfrlca-Kenya2026-27
lsrael Formation of38semlnarians atRedemptorlsMaterMlssionary Seminaryof
Gali[ee,academicyear2025-2O26
Vletnam HeartofJesus, Hue/
Formatlon ofI24Seminarians- GongregationofSacred
2024-2025
8.DISTRIBUTIONOF BIBLESANDRELIGIOUSLITERATURE
Lebanon Local Printingof60,000YouGatsforKids inArablc
Papua-New Bibtes andrellgiousbooksspreadingtheGospetthrou
ghevangelizat¡on
Guinea BoscoschoolsandParlshes inPGS)
Uruguay 2,300 Bibtes andblbticatpastoralanimationmeetings (ABP)inthe dioceseof
Tacuarembo
9.MASSSTIPENDS
Gulnea- 2,580ordlnaryMassesInsupportofthe43prlestsservlng
lnthe Dlocese of
Conakry Gueckédou
lndla es,100Novenaeand10Gregorlanaefor
2,300ordinary
116prlests,
dioceseofTezpur
Guatemala l,260ordinaryMassintentionsand20novenasforl4priests and therecbrof
theminorseminary,2025

Th1¥ pago has been Inl8ntlonaUy left blank

For theyea rended 3l8tDece mber2O25
Notes Unrestricted
Funds
GT
Restr¡cted
Funds
Total
2025
Ê
Total
2024
s
lncomeandExpenditure
lncome
Donations and Granß 2 4,213,953 3,323,332 7,537,194 7,O32,O12
Legacies received 3 2,472,996 73,609 2,546,496 2,730,151
Legacies receivable 3 2,995,263 40,250 3,035,513 2,092,261
Othertradingactivit¡es 4 390,356 390,356 394,700
Total lncome 10,072,359 3,437,191 13,509,549 12,249,124
Expenditure
Expenditureonraisingfunds
Raisingfunds
Fundraisingtradingrcostof goods sold
1,469,189
253,429
1,469,199
253,429
1,258,O27
260,237
Charitabl.eactivities
Grants programme
Educationandcommunication
13 6,869,902
1,165,1 3g
3,299,'l29 10,157,931
1,165,139
7,959,349
1,O44,617
Supportservices 908,674 908,674 823,532
TotaIExpenditure 5 10,666,233 3,299,129 13,954,362 11,344,763
NetIncome /(Expenditure) (593,875) 149,062 (444,814) 904,361
Other recognisedgains/(tosses)
Net (tosses)/gainsoninvestments
Net MovementinFunds (593,875) 149,062 (444,814)904,361
Fundbatances bfwdat1$January 6,222,463 64,745 6,287,208 5,382,947
Fund balances cfwd atSlstDecember?4 5,628,588 213,806 5,842,394 6,287,2Og

As at31"tDecemb er2025
Group Charity
Notes
2025

2024
2025 2024
88 I t
FixedAssets
TangibteFixedAssets 7 1,723,039 980,665 1,723,039 980,665
lntangibteFixedAssets 7a 154,216 68,000 154,216 68,000
lnvestments I 100 100
1,877,255 1,048,665 1,877,355 1,049,765
Gurrent Assets
Stockandworkinprogress 74,294 51,991
Debtors 9 3,501,948 4,742,864 3,629,570 4,967,969
Cash atbank andin hand 1,254,196 682,856 1,138,892 539,932
4,830,4385,477,711 4,767,462 5,407,901
Creditors: Amountsfatting due
withinoneyear
10 865,300 239,167 813,629 176,294
Net Gurrent Assets 3,965,139 5,238 544 3,953,833 5,231,607
NetAssets 14 5,842,394 6,287,208 5,831,188 6,280,371
Funds
Unrestricted
5,628,588 6,141,163 5,617,381 6,134,326
Designated 14 91,300 81,300
Restricted 12 213,806 64,745 213,806 64,745
5,942,3946,287,208 5,831,188 6,280,371

2025 2024
I Ê
Reconciliation of net incometonet cashflow from
operatingactivities
Net MovementinFunds (444,8141 904,361
Adjustmentsfor:
Depreciation/Amortisation 43,340 38,934
lnvestment income andBanklnterest (28,864) (15,383)
Decrease/(lncrease) instock (22,303) 30,293
(lncrease)/decreaseindebtors 1,240,915 (723,5161
lncrease/(decrease)in creditors 626,132 (49,2341
Cashflow fromoperatingactivities 1,414,407 185,454
Gashflows frominvestingactivities
lnvestment incomeandinterestreceived 28,864 15,393
Paymentstoacquire tangibte/intangibte fixedassets lA7 1.931t (101.997)
Netincrease/decreaseincashandcash equivalents 571,340 98,840
Openingcash balanceatthebeginningoftheyear 682 856 584.016
Ctosingcashbalanceattheendoftheyear _L254!90 _682-856

2 Donationsand Grants Unrestricted Restricted Total
Funds Funds 2025
r Ê s
Direct Marketing 1,319,622 999,660 2,319,282
Web 347,394 443,267 790,662
Major Donors 595,334 595,334
Community 302,246 54,944 357,090
Other 297,610 155,990 453,590
RegularGiving 974,702 97,352 1,062,O54
GiftAid 824,713 92,920 917,633
Trust lncome 12g,gg5 27,012 156,997
GiftsofFaith 221,016 221,016
RedWednesdayand Events 10,253 642,279 652,532
ln MemoriamGiving 8,328 3,669 11,996
4,213,853 3,323,332 71537,194
GiftsofFaith
RedWednesdayand Events
ln MemoriamGiving
10,253
8,328
4,213,853
221,016
642,279
3,669
3,323,332
221,016
652,532
11,996
71537,194
Unrestricted Restricted Total
Funds
Ê
Funds
E
2024
t
DirectMarketing
Web
1,167,233
489,317
703,435
582,147
1,870,668
1,071,464
Major Donors
Community
190,466
352,286
41,270
50,584
231,736
402,870
Other 208,539 139,394 347,923
Regular Giving
G¡ftA¡d
Trust lncome
GiftsofFaith
RedWednesdayand Events
997,761
855,107
41,239
13,574
12,194
214,288
259,108
433,579
85,652
1,083,413
855,107
255,526
272,682
445,763
ln MemoriamGiving 183 773 11 o87 194859
4,511,479 2,520,534 7,O32,O12
3 Legacies Received and Receivable Legacies Received and Receivable Unrestricted Restricted Total
Funds Funds 2025
t G I
LegaciesReceived
LegaciesReceivable
SeenofeI 2,472,996
2.995.263
73,609
40,250
2,546,496
3.035.512
5,468,149113,959 5,592,009
Unrestricted Restricted Totat
Funds Funds 2024
t t
Legacies
Legacies
Received
Receivable
SeenoteI 2,646,719
2,070,261
83,433
22 000
2,730,151
2,O92,261
4,716,979 105,433 4,822,412

Total Totat
4 Activities forGeneratingFunds 2025
2024
I
Merchandising income 351,825 354,942
Banklnterest 28,864 15,383
Rent receivabte 9.667 24.375
-356 7l¡o

TotatExpenditure
Staff Other Depreciation Totat
Costs Amortisation 2025
r s ! t
Grants programme(see note1g) 10,157,931 10,157,931
EducationandCommunication
Supportservices
757,078
248,808
408,061
616,526
43,340 1,165,1 39
908,674
Costof raisingfunds 1,308,469 160,72O 1,469,199
Fundraisingtrading 253 429 253,429
2,3't4,355 11,596,666 43,340 13,954,362
Staff Other Depreciation Totat
Costs
I
f Amortisation
f
2024
c
Grants programme(see note1s) 7,958,349 7,958,349
EducationandCommunication 664,507 380,110 1,044,617
Supportservices 280,917 503,692 38,934 823,533
Costof raisingfunds 1,141,335 116,692 1,259,027
Fundraisingtrading 260,237 260,237
2,086,758 9,219,071 38,934 11,344,763
Group Group
2025 2024
Governancecostscomprise:- Ê t
ShareofSalaries 8,373 10,805
Statutory Audit-Charity
StatutoryAudit- ACN Trading Ltd
25,535
4,957
24,500
3,374
Legatand professional
Boardmeetings
13,637
762
5,747
1.214
64 45.640
Group Group
SupportSeryicesincludes 2025
I
2024
Ê
Staff Costs 248,809 280,917
OtficeRent and Rates 46,674 46,988
lnsurance 5,206 13,636
Cleaning
OfficeRepairsand Maintenance
21,533
27,320
19,343
20,603
lTMaintenance 115,347 105,968
OtherOffice costs 216,139 155,412
Tetephone 22,O75 23,843
Bank Charges 77,739 76,732
Audit
Legatand professiona[
30,492
13,637
27,874
5,747
Recruitment 40,366 7,536
Depreciation 43.340 38.934
q 4.674 32

6StaffGosts Group and GharitY
2025
2024
StaffCosts consistof.' E€
Sataries
Sociatsecurity costs
PensionCosts
1,78O,154
189,217
88,254
1,944,619
240,884
96,003
Lifelnsurance 12,331
16,180
ElectricVehicte Scheme
Heatth lnsurance
213
16.456
16.590
2.314.3552.086.758
213

TangibteFixedAssets
Groupand Gharity FreehotdProperty Fixtures& Gomputer Total
PropertyRefurbish Equipment Equipment
ment
Ê Ê G
Cost
At1"tJanuary2025
Additions
At31't December 2025
1,152,750
3,7
o.7
00
58
1,152,750664,458
66
54,000
98.200
152,200

72,248

12.737

84,985
1,292,699
771.695
2,O54,394
Depreciation
At1't January2025
Chargeforperiod
At31't December 2025
208,912
11.528
220,440
-
-
44,286
6.051
50,337

48,836
11.742

60,578
302,035

29.320

331,355
Net BookValue
At31't December2025
-:
932.310664.458
101.863 24A98_____l-J23ß3e-
At31't December2024 943.838
3.700
9.7't4 23.413
980.665

Group andCharity Website
r
Gost
At1January2025 68,000
Additions 100.2s6
At31December2O2S 168,236
AmoÉisation
At1January2025
Chargeforperiod 14.020
At31December2025 14,020
NetBookValue
At31December2O25 154.216
At31December2O24 68.000

Thecharity hotds1000/oofthe issued ord
CompanyNo. 3298216.
ACN TradingLimitedoffersCards,Books
the charity.PurchasesfromACN Trading
wortdwide, whileatsonurturingtheirow
inarysharecapitatofACNTrading
, Music,Giftsandbespoke produc
Ltd enabtebenefactorstosuppor
nfaith.
inarysharecapitatofACNTrading
, Music,Giftsandbespoke produc
Ltd enabtebenefactorstosuppor
nfaith.
Retevantfinanciatinformationregarding ACN TradingLimitedis asfoltows
2025
2024
€Ê
Turnover 351,825 354,942
Cost ofSates (232,1931 (237,0971
Gross Profit @ 117,845
Other operating income 1,560 2,328
Administrativeexpenses (26,192) (23,140)
Netprofitbeforetaxation 95,000 97,o34
CorporationTax
Net (toss)/profitafter taxation
95,000 97,034
TransferredtoAidto the ChurchinNeed
(UK)Service Charge
Loanlnterest
(84,810)
(3,365)
(82,34O)
(6,885)
GiftAid donation (2,500) (2,500)
Retainedinsubsidiary 4325 5,308
Aggregatecapitaland reserves 11.308 6,983

9Debtors
Group Charity
2025 2024 2025 2024
I I f E
TradeDebtors 2,479 7,759
lncomeTaxrecoverabte 36,305 227,344 36,305 227,344
Prepayments 14,349 23,516 12,404 21,328
AccruedLegacyincome 3,449,915 4,494,23O 3,448,915 4,484,230
Other Debtors 15
Loantosubsidiary 131.046 135.068
undertaking
g.Þgl,94g 422ß64. 9€2€.,570 åM7Æg
te below shows therelationship
)
betweenAccrued Legacy(debt
Gharity
2025 2024
ÊÊ
AccruedLegacybfwd 4,484,230 3,836,692
[ess: Cashreceived (4,070,927) (1,444,724|
Add: LegacyReceivable 3,03S,S12 2,092,261
AccruedLegacycfwd 3
8-815
4.484.230

10Greditors
Group Gharity
2025 2024 2025 2024
Ê G Ê
Tradecreditors 115,273 57,307 83,153 26,823
Other taxes andsocial securitycosts 86,444 115,381 73,929 94,516
Accruats 663,582 24,000 656,648 24,O00
Other accruats 14,979 3,456
Loanfrombenefactor 27.500 27.500
__r_65.299____239.18
lnctudedwithinGroupcreditorsarefinancial tiabititiesmeasuredatamortised
8123,786)
___gl_3*029_
costoff77g
,856(2024
294

Lessee Land& buitdings
2025
2024
Land& buitdings
2025
2024
8G
Withinlyear - 3,462
Within2-5years
Over5years
3,462
Lessor Land&buitdings
2025 2024
Ê t
Within1year 9,667
Within2-5years
Over5years
9,667

Fortheyearended31st Fortheyearended31st December2 025
tzRestrictedFunds:Groupand CharityOpening
Balance
PurposeofDonation-2025

Africa
17,700
Asia
5,167
EasternEurope
841
LatinAmerica
-
MiddleEast
35,710
lncome
t
649,306
130,266
204,714
1,319
687,054
Expenditurc
t
666,806
124,444
204,25'l
1,230
521,539
Closing
Balance
Ê
200
10,989
1,304
88
201,225
MassOfferings 827,724 827,724
Construction 27,670 27,670
Education, Media and Child Bibles 35,477 35,477
Formation 23,091 23,091
Refugees 728,290 728,290
Seminarians 26,534 26,534
Youth 71,145 71,145
Religious
TransPort
--q-4Tr 23,834
6,096
23,934
6,096
3,442,5193,299J29
213,906
Opening lncomeixpenditure Closing
PurposeofDonation- 2024 Balance
t
Ê Ê Balance
Ê
Africa 364,576 346,876 17,700
Asia
Europe
LatinAmerica
MiddleEast
MassOfferings
Construction
Education, Media and Child Bibles
Formation
Refugees
2,751
801
315,357
176,734
115,537
206,133
19,902
612,615
676,701
9,317
26,690
23,792
117,472
105,042
206,093
19,902
892,263
853,435
9,317
29,442
23,792
117,472
10,495
840
35,710
Seminarians
Youth
17,014
400,873
17,014
400,873
Religious 31,281 31,281
Transport 4 065 4,065
495,643 2,625,9673,056 ,866 64,745
l3 A¡dGranted:Groupand Gharity
Grantsmadeduring theperiod weredistributedas 2025 2024
foltows:
ByRegion Ê Ê
Africa 4,117,945 3,327,917
Asia 2,027,O22 1,444,141
Eastern Europe 706,763 828,993
Latin America 1,697,126 623,980
MiddteEast 1,609,075 1,733,429
Totat Aid Payments 10,157,931 7,958,349

2025 2024
ByFundingType E
MassStipends 598,593 957,150
CatecheticalandFormation 1,209,OO2 778,627
Construction 4,243,837 2,4O8,573
Education,Media andChitdBibtes 836,985 562,347
Humanitarian Assistance 1,002,877 1,022,759
Seminarians 601,980 827,2O8
Sisters 598,201 728,591
Transport 1,066
57
673,095
Totat Aid Payments 10,157,931 7,958,349

TotatFunds
Unrestricted Unrestricted Restricted Totat
Funds Funds Funds Funds
2025 2025 2025 2025
r Ê Ê Ê
TangibteFixedAssets 1,723,039 1,723,O39
IntangibteFixedAssets 154,216 154,216
Cash 3,288,142 213,806 3,501,948
Legacies receivable 3,449,915 3,449,915
Othernetcurrentassets 2.985.624| (2,985,6241
Designated Fund
Freereserves 3,751,333
5,628,588 213,8065,842,394
Freereserves
exctud inglegacies receivable 302,518
2024
I
2024
G
2024
Ê
2024
G
TangibteFixedAssets 980,665 980,665
lntangibteFixedAssets 68,000 68,000
lnvestments
Cash 618,111 64,745 682,85
6
Legacies receivable 4,484,230 4,484,230
Other net currentassets 139-458 139,459
DesignatedFund 81,300
Freereserves 5,092,499
6,222,463 64,745 6,287,208
Freereserves
exctuding legac¡es receivabte ___608¿qg_

I6StatementofFinanciatActiv ities(E ntity)for the year ended318tDecem be¡2O25
Unrestricted Restricted Totat TotaI
Notes Funds Funds 2025 2024
Ê t G
lncome and Expenditure
lncome
Donations and Grants 2 4,213,808 3,323,332 7,537,140 7,032,012
Legacies received 3 2,472,886 73,609 2,546,495 2,730,1 51
Legacies receivabte 3 2,995,262 40,250 3,035,512 2,092,261
Othertradingactivities 4 (262,711) (262,711) 129,155
Total lncome 9,419,245 3,437,191 12,856,436 11,983,579
Expenditure
Expenditureonraisingfunds 1,469,189 1,469,189 1,258,027
Charitabte activities
Grantsprogramme 13 6,869,802 3,288,129 10,157,931 7,959,349
Educationandcommunication 1,165,139 1,165,1 3g 1,044,617
Supportservices 903,717 903,717 823,532
TotaI Expenditure 5 10,407,847 3,288,129 13,695,976 11,084,526
Netlncome /(Expenditure) (988,601)
149,061
(839,540) 899,052
Other recognisedgains/(tosses)
Netgains/(tosses)oninvestments
Net MovementinFunds (e88,601) 149,061 (839,540) 899,052
Fundbatances bfwdat1'r JanuarY 6,215,481 64,745 6,280,371 5,381,666
Fundbatancescfwdat 31't December 14
5,226,880 213,806
5,440,832 6,2g0,371