CHARITY REGISTRATION NUMBER: NIC10Q440
Decision Ministries
Unaudited Financial Statements
31 March 2023
AUBREY CAMPBELL & COMPANY
Chartered accountants
631 Lisburn Road
Belfast
BT9 7GT

Decision Ministries
Financial Statements
Year ended 31 March 2023
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Decision Ministries
Trustees. Annual Report
Year ended 31 March 2023
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 March 2023.
Reference and administrative details
Registered charity name
Charity registration number
Principal office
Decision Ministries
NIC100440
76 Ballylintagh Road
Hillsborough
BT26 6QQ
Co Down
The trustees
Mr D Middleton
Mr J Middleton
Mr N Snoddy
Independent examiner
Aubrey Campbell
631 Lisburn Road
Belfast
BT9 7GT
Structure, governance and management
Decisions Ministries is a registered charity. It is governed by 3 trustees, being Mr David Middleton, Mr
Jonathan Middleton and Mr Neil Snoddy.
Risk Management Statement
The board conducts an ongoing review of the charity's operational risk management processes.
Corporate risk is managed by ensuring that appropriate insurance cover is in place, adhering to
internal financial controls, and ensuring statutory returns are up to date.
Structure and Management
It is governed by 3 trustees, being Mr David Middleton, Mr Jonathan Middleton and Mr Neil Snoddy.
Day to day management of the charity is undertaken by Mr Henry Middleton, an employee of the
charity.
The trustees confirm that they have had due regard for the guidance produced on public benefit by the
Charity Commission for Northern Ireland and are pleased to report that during the period the charity
has continued to provide public benefits through the programmes and services we offer.

Decision Ministries
Trustees. Annual Report (continued)
Year ended 31 March 2023
Objectives and activities
Decisions Ministries is a Christian mission whose aim is to work with children and young people living
on the streets in Mexico City, providing them with food, clothing and support, and to help them to hear
about a loving God who wants to rescue them from their situation, both spiritually and physically.
Groups of children and young people living on the streets may comprise those who have been born
there, as well as those who have been living there for many year5. Survival rates are low due mainly
to the unhealthy conditions they are living in, as well as infections and lung and nerve damage
secondary to the substances they may take as some form of escape from the reality of the situation.
To this end, the Mission focuses on areas. Firstly, on the ongoing outreach on the streets of
Mexico City to reach those living in dreadful conditions in sewers, derelict buildings, or in makeshift
tents. Secondly, to provide a place away from the City where children and young people can have
time away from the streets, and where they can be fed, clothed, cared for, and receive Christian love,
counsel and support in an environment that is free of drugs, fear and hunger.
The second area of operation is the ongoing development of a piece of land approximately one hour
outside the city, outside a small village called Otumba. Mission to Mexico purchased this land a few
years ago, and has since engaged local builders to construct a perimeter wall, dormitories, kitchen
and dining space and a small building to house caretakers for the property. There has also been
construction of a basketball court and an outside shelter, as well as paths, cisterns, showers,
bathrooms, etc. It is envisaged that groups of street children will shortly be able to come to the site for
camps, where teams of Mexican co-workers will work with them to help them to see other options for
their lives apart from the streets.
Decision Ministries funds and supports our Mexican co-workers with support for their own living
expenses, and to enable them to provide food, medicines, etc. to the street children. The Mission also
provides and maintains 2 cars to enable them to transport large containers of food when visiting the
streets
Achievements and performance
During the year, teams supported by the Mission continued to work on the streets of Mexico City,
visiting groups of street children and young people, and bringing food, clothing, Christian counsel and
support. The teams visit the streets 3-5 times a week, working with several different groups of street
children. As well as physical assistance, the team have also been able to help young people who want
to leave the streets, either by helping them return to their families, or by supporting them to make the
move to settled accommodation.

Decision Ministries
Trustees. Annual Report (continued)
Year ended 31 March 2023
Financial review
The 2022123 financial year produced good results for the charity. Decisions Ministries measures its
success through the following Key Performance Indicators (KPI'5)'.
Level of Donations
The charity received donations of £51,099 during the 2022123 financial year, compared to £43,003 in
the previous year. This represents an increase of 190/0,and we would like to thank all of those people
who donated.
Net income and net movement in funds
Despite the increase in donations, the charity incurred a loss of £4,015 for the 2022123 financial year,
compared to a loss of £3,263 in the previous year. However. the charity incurred travel costs of
£12,581 in the 2022123 financial year, compared to £2,382 in 2021122 financial year.
Plans for future periods
Decisions Ministries intends to carry out further work within Mexico, with the aim to work with children
and young people living on the streets in Mexico City, providing them with food, clothing and support,
and to help them to hear about a loving God who wants to rescue them from their situation, both
spiritually and physically
To do this, we rely upon the support of our donors, and again we thank you all for the support that you
have given us over the past year.
The trustees, annual report was approved on
trustees by:
1.2 .2L4nd signed on behalf of the board of
Mr. David Middleton
Mr. Jonathan Middleton
Mr. Neil Snoddy

Decision Ministries
Independent Examiner's Report to the Trustees of Decision Ministries
Year ended 31 March 2023
report to the trustees on my examination of the financial statements of Decision Ministries I'the
charity,) for the year ended 31 March 2023.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act {Northern Ireland} 2008 (the '2008 Act'l You
are satisfied that your charity is not required by charity law to be audited and have chosen instead to
have an independent examination.
I report in respect of my examination of the charity's financial statements as carried out under section
65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the
Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act.
Independent examiner's statement
have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect..
accounting records were not kept as required by with section 63 of the 2008 Act., or
the financial statements do not accord with those records- or
the financial statements do not comply with the accounting requirements of the 2008 Act-, or
the financial statements do not comply with the applicable requirements concerning the
form and content of accounts set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a 'true and fair view which is not a
matter considered as part of an independent examination.
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Aubrey Campbell
Independent Examiner
631 Lisburn Road
Belfast
BT9 7GT

Decision Ministries
statement of Financial Activities
Year ended 31 March 2023
2023
Unrestricted
funds Total funds Total funds
2022
Note
Income and endowments
Donations and legacies
Investment income
51,099
585
51,099
585
43,003
38
Total income
51,684
51,684
43,041
Expenditure
Expenditure on raising funds..
Costs of raising donations and legacies
Expenditure on charitable activities
Total expenditure
30,997
24,702
30,997
24,702
19,259
27,044
55,699
55,699
46,303
Net expenditure and net movement in funds
(4,015)
(4,015)
13,262)
Reconciliation of funds
Total funds brought fO￿ard
Total funds carried forward
155,786
151,771
155,786
159,048
155,786
151,771
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 7 to 13 form part of these financial statements.

Decision Ministries
Statement of Financial Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
13
1,374
109
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
Net current assets
Totsl assets less current liabilities
150,997
156,227
14
600
550
150,397
151,771
155,677
155.786
Net assets
151,771
155,786
Funds of the charity
Unrestricted funds
151,771
151,771
155,786
Total charity funds
15
155.786
These financial statements were approved by the board of trustees and authorised for issue on
.Th. 2L4, and are signed on behalf of the board by..
Mr D Middleton
Trustee
Mr J Middleton
Trustee
Mr N Snoddy
Trustee
The notes on pages 7 to 13 form part of these financial statements.

Decision Ministries
Notes to the Financial Statements
Year ended 31 March 2023
General information
The charity is a public benefit entity and a registered charity in Northern Ireland and is
unincorporated. The address of the principal office is 76 Ballylintagh Road, Hillsborough, County
Down, BT26 6QQ, N. Ireland.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, 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 {FRS 1021 {Charities
SORP {FRS 102)) and the Charities Act {Northern Ireland) 2008.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity-
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
(a) No cash flow statement has been presented for the company.{b) Disclosures in respect of
financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.

Decision Ministries
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
Accounting policies (contlnuedj
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity; it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the c05t to the donor
or the estimated resale value. Donated facilities and setvices are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted seNice. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates=
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.

Decision Ministries
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
25 % reducing balance
Equipment
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows thal largely
independent of the cash inflows from other asset5 or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.

Decision Ministries
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
Accounting policies (¢ontlnued)
Financial instruments (continued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Donations and legacies
Unrestricted Totsl Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Donations
Donations
51,099
51,099
43,003
43,003
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
585
585
38
38
Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Costs of raising donations and
legacies - Donations
30,997
30,997
19,259
19,259
10

Decision Ministries
Notes to the Financial Statements (contlnuedj
Year ended 31 March 2023
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Contributions to Fuente de Redencion
AC Mexico
Support costs
24,000
702
24,000
702
26,350
694
26,350
694
24,702
24,702
27,044
Expenditure on charitable activities by activity type
Activities
undertaken
directly
Support Total funds
costs
2023
Total fund
2022
Contributions to Fuente de Redencion
AC Mexico
Governance costs
24,000
24,000
702
26,350
694
702
24,000
702
24,702
27,044
Net expenditure
Net expenditure is stated after chargingl(crediting)'.
2023
2022
Depreciation of tangible fixed assets
457
107
10. Independent examination fees
2023
2022
Fees payable to the independent examiner for:
Independent examination of the financial statements
550
550
11. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2023
2022
Wages and salaries
12,418
12,339
The average head count of employees during the year was 1 (2022: 1). The average number of
full-time equivalent employees during the year is analysed as follows-.
2023
2022
No.
No.
Number of staff - type 1
No employee received employee benefits of more than £60,000 during the year (202?. Nil).
11

Decision Ministries
Notes to the Financial Statements (continued)
Year ended 31 March 2023
12. Trustee remuneration and expenses
During the current financial year (2021122.. £NIL), none of the trustees received any
remuneration.
13. Tangible fixed assets
Equipment
Cost
At 1 April 2022
Additions
1,353
1,722
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
3,075
1,244
457
1,701
Carrying amount
At 31 March 2023
1,374
109
At 31 March 2022
14. Creditors: amounts falling due within one year
2023
2022
Accruals and deferred income
600
550
15. Analysis of charitable funds
Unrestricted funds
At
31 March 20
23
At
1 April 2022
Income Expenditure
General funds
155,786
51,684
(55,699)
151,771
At
31 March 20
22
At
1 April 2021
Income Expenditure
{46,303)
General funds
159,048
43,041
155,786
12

Decision Ministries
Notes to the Financial Statements (continuedj
Year ended 31 March 2023
16. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
1,373
150,997
(600)
151,770
1,373
150,997
16001
151,770
Unrestricted Total Funds
Funds
2022
109
156,227
(550)
155,786
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
109
156,227
(550)
155,786
13