CHARITY REGISTRATION NUMBER: NIC100440 Decision Ministries Unaudited Financial Statements 31 March 2024 Chartered accountants 631 Lisburn Road Belfast BT9 7GT Decision Ministries Financial Statements Year ended 31 March 2024 Page Trustees, annual report Independent examinerfs 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 2024 The trustees presenl Iheir report and the unaudited financial statements of the charity for the year ended 31 March 2024. Reference and adminlstrative delalls Registered chariiy name Decision Ministries Charily reglstration number NIC100440 Principal office 76 Ballylintagh Road HillstK)rough BT26 6QQ Co Oown The trustees Mr O Middleton Mr J Middleton Mr N Snoddy Independent examiner Aubrey Campbell 631 knsburn Road Belfast BT9 7GT Structure? govemance and managemenl Decisions Ministries is a registered charity. ft is govemed by 3 trustees. being Mr David Mi(klleton, Mr Jonalhan Middleton and Mr Neil Snoddy. Risk Management Statement The board conducts an ongoing review of the charilys operational risk management processes. Corporate risk is managed by ensuring that appropriate insurance cover is in place. adhering to internal financial controls. and ensuring statulory retLJrns 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 Ihrough the programmes and services we offer. Decision Ministries Trustees, Annual Report (Mnllnued) Year ended 31 March 2024 Objectives and activilies Decisions Ministries is a Christian mission whose aim is lo work with children and young people living on the streets in Mexico City, providing them with food, clothing and support, and to help ihem lo hear about a loving God who wanls to rescue Ihem from their situation, both spiritually and physically. Groups of children and young people living on the streels may comprise those who have been born there, as well as those who have been living there for many years. SuNival rates are low due mainly to Ihe unhealthy condilions they are living in, as well as infeclions 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 Iwo areas Firslly, on the ongoing outreach on the slreets of Mexico City to reach those living in dreadful conditions in sewers, derelict buildings, or in makeshift lents. Secondly, to provide a place away from the City where chiklren and young people can have time away from the slreets, and where they can be fed, clothed, cared for, and receive Christian love, counsel and support in an environment thal is free of drugs, fear and hunger. The second area of operalion is the ongoing development of a piece of land approximalely one hour outside the city, outside a small village called Olumba. Mission to Mexico purchased this land a few years ago, and has since engaged local builders lo construct a p*rimeler wall, dormitories, kitchen and dining space and a small building to house caretakers for the propety. There has also been construclion of a basketball court and an outside shelter, as well as palhs, cisterns, showers, bathrooms. etc. It is envisaged that groups of street children will shortly be able lo come lo the sile for camps, where teams of Mexican co-workers bwll work wlh them to help ihem to see other options for their lives apart from the slreets. Decision Ministries funds and supports our Mexican co-workers with support for their own living expenses, and to enable Ihem 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 perforniance During the year, teams supported by the Mission continued to VK)rk on the streets of Mexico Cily, 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 differeni groups of street children. As well as physical assislance, the team have also been able to help young people who want to leave the streets, either by helping Ihem relurn to their families, or by supporting them to make the move to settled accommodation. Decision Ministries Trustees, Annual Report {conHnu6d) Year ended 31 March 2024 Flnanclal revlew The 2023124 financial ￿ar produced g(x)d results for the charity. Decisions Ministries measures its success through Ihe following Key Perfomiance Inthcators IKPI'S): Level of Donations The charity received donations of £66,364 during the 2023124 financid year, compared lo £51 ,099 in the previous year. This represents an increase of ￿/0.and we would like to thank all of those people who donaled. Net income and net movement in funds Due to the increase in donations. Ihe charty had a surplus of £20,766 for the 2023124 financial year, compared to a loss of £4.015 in the previous )ear. The charity incurred travel costs of £11.430 in the 2023124 financial year, compared to £12,581 in the previous financial year. Plans lor future period8 Decisions Ministries intends to carry out further I￿rk within Mexico, bwth the aim to work with children and young people living on Ihe 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, bolh SFAritually and physicalty. To do this, we rely upon the support of our donors. and again we thank all for the support that you have given us over the past year. The trustees. annual report was approved on 6 January 2025 signed on behall of the Ix)ard of trustees by: r. David m￿dIe10n Mr. Jonathan MKklleton Mr. Neil Snoddy ## **Decision Ministries** ## **Independent Examiner's Report to the Trustees of Decision Ministries** ## **Year ended 31 March 2024** I report to the trustees on my examination of the financial statements of Decision Ministries ('the charity') for the year ended 31 March 2024. ## **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'). 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** I 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: 1. accounting records were not kept as required by with section 63 of the 2008 Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the accounting requirements of the 2008 Act; or 4. 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. **Aubreb /�** Independent Examiner 631 Lisburn Road Belfast BT9 7GT **4** Decision Ministries Statement of Financial Activities Year ended 31 March 2024 2024 Unrestricted funds Total funds Total funds 2023 Nole Income and endowments Donations and legacies Investment income 66,364 1,990 66,364 1.990 51,099 585 Tolal Income 68.354 68,354 51.684 Expendilure Expenditure on raising funds.. Costs of raising donations and legacies Expenditure on charitable activities Total expenditure 28,915 18,673 28,915 18,673 30,997 24,702 7,8 47,588 47,588 55,699 Net incomel{expenditure) and nel movement in funds 20,766 20.766 14,0151 Reconclllatlon of funds Total funds brought forward Total funds carrled forward 151,771 172,537 151,771 172,537 155,786 151,771 The stalement of financial activities includes all gains and losses recognised in Ihe year. All income and expenditure derive from continuing activities. The notes on pages 7 to 13 forni part of Ihese flnanclal statsments. Decision Ministries Statement of Financial Position 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets 13 1,030 1,374 Currenl assets Cash at bank and in hand 172,153 150,997 Creditors: amounts falling due withln one year Net current assets 14 646 600 171,507 150,397 Tolal assets less current Ilabililies 172,537 151,771 151,771 Net assets 172,537 Funds of Ihe charlty Unrestricted funds 172,537 172,537 151,771 151,771 Total chariiy funds 15 These financial slatements were approved by Ihe board of trustees and aulhorised for issue on 6 January 2025, and are signed on behalf of the board by: MrD iddleton Trustee Mr J Middleton Trustee MrNSno Trustee The notes on pages 7 to 13 fomi part ol these flnancial statements. Decision Ministries Notes to the Financial Statements Year ended 31 March 2024 General informatlon The charty is a public benefit entity and a registered charity in Northem Ireland and is unincorporated. The address of the principal office is 76 Ballylintagh Road, Hillsborough. County Down, BT26 6QQ. N. Ireland. Stalemenl of compllance 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 charilies preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 {Charsties SORP IFRS 102)) and the Chartties Act {Northem Ireland) 2008. Accountlng pollcles Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabililies 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 charitvs ability to continue. Disclosure exemptions (al No cash flow statement has been presented for the company.(b) Disclosures in respect of financial inslruments have not been presenled. Judgements and key sources of estlmatlon 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 tor 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 commilment. Restricled funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fdl into one of two sub-classes: restricted income funds or endowmenl funds. Decision Ministries Notes to the Financial Statements (continued) Year ended 31 March 2024 Accounting policies (conllnuedj Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity- il is probable that the economic benefits associated wth the transaction will Ilow to the charity and the amount can be reliably measured. The following specilic policies are applied to particular categories of income.. income from donalions or grants is recognised when Ihere is ewdence of entitlement to the gift, receipi is probable and its amount can be measured reliably. legacy income is recognised when receipi is probable and entitlement is eslablished. income from donated goods is measured at the fair value of the goods unless this is impractical lo measure reliably, in which case the value is derived from the cost lo Ihe donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for Ihe contribution of general volunteers. income from conlracts for the supply of services is recognised with Ihe delivery of the contracted seNice. This is classified as unreslricted funds unless Ihere is a contraclual requirement for il lo be spent on a particular purpose and returned if unspenl, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expendilure includes any VAT which cannot be fully recovered, and is classified under headings of the stalement of financial activities to which il relates- expendilure on raising funds includes the cosls of all fundraising aclivities, evenls, non- charitable trading activities, and the sale of donated goods. expenditure on charitable aclivilies includes all costs incurred by a charity in undertaking activities that further its charilable aims for the benefit of its beneficiaries, including those support costs and cosls 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 charty nor part of its expenditure on charitable aclivtties. All cosls are allocaled to expendrture categories reflecting the use of the resource. Direct costs attributable to a single acliviiy are allocaled directly to that aclivity. Shared costs are apportioned between the activities they contribule lo on a reasonable, justifiable and consistent basis. Tangible assels Tangible assets are initialty recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assels carried at revalued amounls are recorded at the fair value at the dale of revalualion less any subsequent accumulated deprecialion and subsequent accumulated impairment losses. Decision Ministries Notes to the Financial Statements (conllnuad) Year ended 31 March 2024 Accounting policies (contIn￿d) Tanglble assets {continu6d) An increase in the carrying amount of an asset as a resuft of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impaimienl that has previously been recognised as expenditure within the slatemenl of financial activities. A decrease in the carrying amount of an asset as a result of revalualion, is recognised in other recognised gains and losses, except to which il off sels any previous revaluation gain, in which case Ihe loss is shown within other recognised gains and losses on the statement of financial activities. Depreciatlon Depreciation is calculaled so as to write off the cost or valuation of an asset. less its residual value, over the useful economic lrfe of Ihat assel as follows: 25Yo reducing balance Equipment Impairment of fixed assets A review for indicators of impairmenl is carried out at each reporting date, wtth the recoverable amount being eslimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the assel is impaifed accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not wssible 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-generaling unit is the smallest identifiable group of assets that includes the asset and generales cash inflows that largely independent of the cash inflows Irom other assets or groups of assets. For impairment testing of goodwill, the gothfjll acquired in a business combination is, from the acquisilion date, allocated to each of the cash-generating unils that are expected to benefit from the synergies of the combination. irrespective of whether other assets or liabilities of the charty are assigned to those units. Flnanclal Inslrumenls A financial asset or a financial liability is recfYJAised only when the charity becomes a party to the conlractual provisions of the inslrument. Basic financial instruments are initialty recognised at the amount receivable or payable including any related transaction cosls. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounled. Debt inslruments are subsequently measured at amorttsed cost. Where investments in shares are publicly traded or Iheir fair value can otherwise be measured reliably, Ihe investment is subsequently measured at fair value ￿th changes in lair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Decision Ministries Notes to the Financial Statements (Contini￿d) Year ended 31 March 2024 Accounting poliC￿S (continued) Financial inslrumenls fcontinued) Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business lerms or financed at a rate of interest thal is nol a market rate, in which case the assel is measured at the present value of the fulure payments discounted at a markel rate ol interesl tor a similar debl instrumenl. Other financial instruments are subsequently measured at lair value, with any changes recognised in the statement of financial activities, wilh the exception of hedging inslrumenls in a designated hedging relalionship. Financial assels 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 Ihe slatement ol financial activities in which the initial gain was recognised. For all equity instruments regardless of signrficance. and other financial assels that are individually significanl, 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 impairmenl are recognised immedialely, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds whal the carwng amount would have been had the impairment not previously been recognised. Donations and legacies Unreslricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Donatlons Donalions 66,364 66,364 51,099 51,099 Inveslment income Unreslricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Bank interest receivable 1,990 1,990 585 585 Costs of raising donatlons and legacies Unrestricted Tolal Funds Unreslricled Total Funds Funds 2024 Funds 2023 Costs of raising donations and legacies Donations 28.915 28,915 30,997 30,997 10 Decision Ministries Notes to the Financial Ststements (conlinL*d) Year ended 31 March 2024 Expendilure on Charitable activitles by fund type Unrestricted Totsl Funds Unrestricted Total Funds Funds 2024 Funds 2023 Contributions to Fuente de Redencion AC Mexico Support costs 17,930 743 17,930 743 24,000 702 24,000 702 18.673 18,673 24,702 24,702 Expenditure on charltable activities by activity type Activities undertaken directly Support costs Total funds 2024 Total fund 2023 Contributions to Fuente de Redencion AC Mexico Governance cosls 17.930 17.930 743 24,000 702 743 17.930 743 18,673 24.702 Net incomel(expendllure) Nel incomel(expendilure) is stated after chargingl{crediting): 2024 2023 Depreciation of tangible fixed assets 344 457 10. Independent examination fees 2024 2023 Fees payable to the independent examiner for: Independent examinalion of Ihe financial statements 550 550 11. Stsfl costs The total staff costs and employee benefits for the reporting period are analysed as follows: 2024 2023 Wages and salaries 12,589 12,418 The average head count of employees during the year was 1 (2023: 1). The average number of lull-time equivalent employees during the year is analysed as follows: 2024 No. 2023 No. Number of staff - type 1 No employee received employee benef5ts of more than £60,000 during the year {2023: Nil). 11 Decision Ministries Notes to the Financial Statements (con.tiriuedJ Year ended 31 March 2024 12. Trustee remuneralion and expenses During the currenl financial year {2023124- £NIL). none of the truslees received any remuneration. 13. Tangible flxed assets Equipment Cost At 1 April 2023 and 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 3,075 1,701 344 2,045 Carrying amount At 31 March 2024 1,030 At 31 March 2023 1,374 14. Creditors: amounts falling due within one year 2024 2023 Accruals and deferred income 646 600 15. Analysls of charitable funds Unreslricted funds At 31 March 202 At 1 April 2023 Income Expenditure General funds 151,771 68,354 (47,5881 172,537 Al 31 March 202 At 1 April 2022 Income Expenditure General funds 155.786 51.684 155.699) 151,771 12 Decision Ministries Notes to the Financial Statements (¢onlinued) Year ended 31 March 2024 16. Analysls ol net assels between funds Unrestricted Total Funds Funds 2024 Tangible fixed assets Current assels Creditors less than 1 year Net assets 1,030 172.153 (646) 172.537 1,030 172,153 (646) 172,537 Unrestricted Tolal Funds Funds 2023 Tangible fixed assets Currenl assets Creditors less than 1 year Nel assets 1,373 150,997 16001 151,770 1,373 150,997 16001 151,770 13