Decision Ministries
Statement of Financial Activities
Year ended 31 March 2025
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|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|
|funds|Totalfunds|Total|funds|
|Note|£|£|£|
|Income|and|endowments|
|Donations|and|legacies|4|58,692|58,692|66,364|
|Investment|income|5|2127|ener|1,990|
|Total|income|60,819|60,819|68,354|
|Expenditure|
|Expenditure|on|raising|funds:|
|Costs|of|raising|donations|and|legacies|6|28,770|28,770|28,915|
|Expenditure|on|charitable|activities|7,8|24,211|24,211|18,673|
|Total|expenditure|52,981|52,981|47,588|
|Net|income|and|net|movement|in|funds|7,838|7,838|20,766|
|Reconciliation|of funds|
|Total|funds|brought|forward|172,537|172,537|151,771|
|Total|funds|carried forward|180,375|180,375|172,537|
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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 pages7 to 13 form part of these financial statements.
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Decision Ministries
Statement of Financial Position
31 March 2025
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|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Note|£|£|
|Fixed|assets|
|Tangible|fixed|assets|13|773|1,030|
|Current|assets|
|Cash|at bank|and|in|hand|180,248|172,153|
|Creditors:|amounts|falling|due|within|one veer|14|646|646|
|Net|current|assets|179,602|171,507|
|Total assets|less|current|liabilities|180,375|172,537|
|Net assets|180,375|172,537|
|Funds|of|the|charity|
|Unrestricted funds|180,375|172,537|
|Total|charity funds|15|180,375|172,537|
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These financial statements were approved by the board of trustees and authorised for issue on 9 January 2026, and are signed on behalf of the board by:
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,
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Mr D Middleton Trustee Mr N Snoddy" Trustee
Mr J Middleton Trustee
The notes on pages7 to 13 form part of these financial statements.
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Decision Ministries
.
Notes to the Financial Statements
Year ended 31 March 2025
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- 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 102) (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.
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Decision Ministries Notes to the Financial Statements fcomsruce) Year ended 31 March 2025
- Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is prcbable ihat tre economic benefits associated with the transaction will flow to the charity and the amount can be rebsbly measured. The following specific policies are applied to particular categories of income:
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e income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amouni can oe measured reliably.
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° legacy income is recognised when rece'nt is prooable and entitlement is established.
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° income from donated goods is measured ai the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from tne cost to the 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 the contribution of general volunteers.
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° income from contracts for the suppiy of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular ourpose 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:
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° expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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e 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.
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° 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.
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Decision Ministries So Notes to the Financial Statements (continuea)
Year ended 31 March 2025
3. 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
. a
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:
Equipment
- 25% reducing balance
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 cashgenerating 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 that largely independent of the cash inflows from other assets 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. Ail other such investments are subsequently measured at cost less impairment.
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Decision Ministries
Notes to the Financial Statements conc---:
Year ended 31 March 2025
3. Accounting policies (continued)
Financial instrumenis (coniinued)
Other financial instruments, including Genv-tives. are initially recognised at fair value, unless payment for an asset is deferred beyond norne! business terms or financed at a rate of interest that is not a market rate, in which case the a23¢e! 's measured at the present value of the future payments discouniec at a market rate of inieresi tar 2 similar debi instrument.
Other financial instruments are subsequerily 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 ai cost or smortised cost are reviewed for objective evidence of impairment at the end of each reporting ciere. if there is objective evidence of impairment, an impairment loss is recognised under the approariaie heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardiess of significance, and other financial assets that are individually significant, these are assessed indivicually for impairment. Other financial assets are either assessed individually or grouped on the dasis 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 assei that exceeds what the carrying amount would have been had the impairment not previousiy Seen recognised.
| 4. | Donations and legacies | ||||
|---|---|---|---|---|---|
| Unresiricied | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | a | 2 | ||
| Donations | |||||
| Donations | 58.6S2 | 58,692 | 66,364 | 66,364 | |
| 5. | investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds x |
2025 £ |
Funds £ |
2024 = |
||
| Bank interest receivable | 2.127 | 2,127 | 1,990 | 1,990 | |
| 6. | Costs of raising donations and legacies | ||||
| Unresiricied | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Costs of raising donations and legacies | |||||
| -Donations | 28,770 | 28,770 | 28,915 | 28,915 |
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Decision Ministries Notes to the Financial Statements (continued)
Year ended 31 March 2025
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|7.|Expenditure on|charitable|activities by fund|type|
|Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|Funds|2025|Funds|2024|
|Contributions|to|Fuente|de|Redencion|.-|.2|£|£|£|£|
|AC|Mexico|22,8506|22,850|17,930|17,930|
|Support|costs|.|1,361|1,361|743|743|
|24,211|24,211|18,673|18,673|
|8.|Expenditure on|charitable|activities|by activity type|
|,|Activities|
|-|undertaken|Total|funds|Total|fund|
|directly|Support|costs|2025|2024|
|2|£|£|£|
|Contributions|to|Fuente|de|Redencion|
|AC|Mexico|22,850|-|22,850|17,930|
|Governance|costs|—|1,361|1,361|743|
|22,850|1,361|24,211|18,673|
|9.|Net|income|
|Net|income|is|stated|after|charging/(crediting):|
|2025|2024|
|£|S|
|Depreciation|of|tangible|fixed|assets|257|344|
|10.|Independent|examination|fees|
|2025|2024|
|£|£|
|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:|
|2025|2024|
|£|£|
|Wages|and|saiaries|12,496|12,589|
|The|average|head|count|of|employees|during|the|year|was|1|(2024:|1).|The|average|number|of|
|full-time|equivalent|employees|during|the|year|is|analysed|as|follows:|
|2025|2024|
|No.|No.|
|Number|of|staff|-|type|1|1|1|
|No|employee|received|employee|benefits|of|more than|£60,000|during|the|year|(2024:|Nil).|
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Decision Ministries
Notes to the Financial Statements (continines)
Year ended 31 March 2025
- Trustee remuneration and axpens:s
During the current financial year (2023/24: £hiii_|, none of the trustees received any remuneration.
- Tangible fixed assets
| 13. | Tangible fixed assets | ||
|---|---|---|---|
| Equipment | |||
| £ | |||
| Cost | |||
| At 1 April 2024and 31 March 2025 | 3,075 | ||
| Depreciation At 1 April 2024 Charge forthe year |
2,045 257 |
||
| At 31 March 2025 | 2,302 | ||
| Carrying amount At 31 March 2025 |
773 | ||
| At 31 March 2024 | 1,030 | ||
| 14. | Creditors: amounts falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Accrualsanddeferredincome | 646 | 646 |
15. Analysis of charitable funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | ||||
| At | 31 March 202 | |||
| 1 April 2024 | income | Expenditure | 5 | |
| 2 | £ | £ | £ | |
| General funds | 172,537 | 60,819 | (52,981) | 180,375 |
| At | ||||
| At | 31 March 202 | |||
| 1 Apri) 2623 | income | Expenditure | 4 | |
| £ | £ | z | £ | |
| Generalfunds | 151;771 | 68,354 | (47,588) | 172,537 |
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Decision Ministries
Notes to the Financial Statements (continued;
Year ended 31 March 2025
16. Analysis of net assets between funds
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|---|---|---|---|---|---|---|
|Unrestricted|Total|Funds|
|Funds|2025|
|Tangible|fixed|assets|£Tl2|£772|
|Current assets|180,249|180,249|
|Creditors|less than|1|year|(646)|(646)|
|Net assets|180,375|180,375|
|Unrestricted|Total|Funds|
|Funds|2024|
|£|£|
|Tangible|fixed|assets|1,030|1,030|
|Current assets|172,153|172,153|
|Creditors|less|than|1|year|(646)|(646)|
|Net assets|172,537|1/2;537|
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