CEF of Ireland
199 Templemore Ave
Belfast
BT6 4fR
EVANGELISE
DISCIPLE
ESTABLISH
CEF
Audited Financial Statements
For the year ended 31 March 2025
For
Child Evangelism Fellowship of Ireland
(A Company Limited by Guarantee)
Registered Company Number N1622619 (Northern Ireland)
Registered Charity Number (Northern Ireland) 100984
Registered Charity Number (Republic of Ireland) 20201509
Child Evongelism Fellowship of Ireland is a Company limited by gutirantee registered in Northern Irelond IN1622619J ot the
CEF Nationnl Office, 199 Templemore Avenue, Belfast B T5 4FR.' a Chority, registered with the Chority Commission fo
Northern Ireland (NIC 100984),. ond, with the Charitie5 Regulator in the Republic of Ireland (RCN 20201509J.
Tele.'028 9073 2263,- Emall hello
ce
ireland.com" www.ce
irelond.com

Cliil(I Ci vAngelism Felloivship Of Irelaiid
Statenient of FiJiAllcAiÉ l Activities
foi, the yeai. eiide(131 Marcli 2025
2025
Total
fiiiid5
2024
Total
funds
Unrestricted
fiinds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
185,757
185,757
225,118
Charitable activities
Charilable c2clivities
Resource Cenli'es
196,461
259,769
2.142.753
2,339,214
259,769
2,212,505
250,281
Other trading activities
Ei)vestmeiil iiicome
43,452
35,822
43,452
35,822
39,417
37,206
Total
721,261
2,142,753
2,864,014
2,764,527
EXPENDITURE ON
Raising funds
40,208
40,208
38,997
ChAI'itAble activities
Adinii)islration
Selling and Distributioii
Establisliinenl
Fiiiancial
Depreciation
Cliarilable activities
Resoui'ce Cenli'es
226,967
56,156
51.138
11,910
92,047
20,643
311,584
226,967
56,156
51,138
11,910
92,047
2,409,385
311,584
206,298
66,985
65,915
6,374
88,328
2.572,338
275,704
2,388,742
Total
810,653
2,388,742
3,199,395
3,320,939
NET INCOMEI(EXPENDITURE)
(89,392)
77,127
(245,989 }
(77,127)
(335,381)
(556,412}
Ti'ansfei-s b¢tiveen fiiiiils
19
Net movement iii fuiid5
(12,265)
(323,116)
(335,381)
(556,412)
RECONCILIATION or riUNDS
Total funds brought foi'wai'd
3,293.875
1,030,407
4,324,282
4,880,694
TOTAL FUNDS CARRIED FORWARD
3,281.610
707,291
3,988,901
4,324,282
The notes form part of these financial stalenieiits
Page 22

Cliilcl EvaJ)gelism fielloiy511ip or Ii'elanil (Registered iiumbei.: N1622619)
Balaiice Slieet
31 Mai'cli 2025
2025
Total
fund5
2024
Total
funds
Uni'esti'icled
funds
Reslricled
funds
Notes
FIXED ASSETS
Tai)gible assets
14
3,320,323
3,320,323
3,348,686
CURRCI NT ASSETS
Stocks
Debioi's
Inveslimenls
Cash at bank and in haiid
55
16
17
23,022
6,016
23,022
20,274
432,783
498,166
24,302
36,448
429,446
601,620
14,258
432,783
520,249
(22,083)
6,955
967,290
974,245
1,091,816
CREDITORS
Amounts fallii)g diie wiihiii one year
18
(45,667)
(260,000)
(305,667)
(116,220)
NET CURRII NT ASSETS
(38,712)
707,290
668,578
975,596
TOTAL ASSE<TS LESS CURRENT
LIABILITICI S
3,281,611
707,290
3,988,901
4,324,282
NET ASSETS
3,281,611
707,290
3,988,901
4,324,282
19
Unresti'icted funds
Restricted fLiiids
3,281,611
707,290
3,293,875
1,030,407
TOTAL FUNDS
3,988,901
4,324,282
These fiiiancial staleiiienls have beeii pi'epared in accordance willi the PlDvisions applicable lo charitable compai)ies
subject lo Ilie small coiiipai)ies reginie.
ancial
slateinei)ts were approved by the Board of Ti'ustees and aiithorised foi. issue
and were signed on its behalf by-
01)
Mr M Coi)roy - Trustee
Miss J Poi'le - Trustee
T]ie notes form part of these financial stalenieiils
Page 23

Child Evangelism fielloivship Of Irelancl
Casli fi loiv Statemeiit
for tlie year eii(led 31 Mai'ch 2025
2025
2024
Note5
Cash floivs fi'om opei'ating activities
Casl) geiieraled froin operatioi)s
(66,733)
(386,825)
Net casli iised in opei'aliiig activities
(66,733)
(386,825)
Cash floivs from iiivesting activities
Purcliase of tangible fixed assets
Intei'est received
(52,911)
16,190
(38,687)
10,096
Net cash used in investing activities
(36,721 }
(28,591)
ChAiige in cash aiid cash equivxleiils iii
tlie repoi'ting i)eriod
Cash aiid cash eqiiivalents at the
beginning of the I'epoi-tiiig perio(1
(103,454)
(415,416)
601,620
1,017,036
Cash Aiid cash equivalents At the eiid of
the Itporling pei'iod
498,166
601,620
The notes foi'iii pHIt of these financial slalements
Page 24

Child EvAngelism Felloivship Of li'elan(I
Notes to the Cash fi loiv Statement
fol. tlie yeai. en(led 31 Mai'ch 2025
Rl<CONCILIATION OF NET EXPENDITURE TO NEIT CASH FLOW fROM OPERATING
ACTIVITIES
2025
2024
Net expei)(litiii'e foi. the I'epoi'ling i)ei'ioil (as pei. the Stli temeiit of
FiiiAiieiAI Activities)
Adjiistmeiils foi.:
Depi'eciation cliarges
Interest received
Uiii'ecognised {gaii)yloss on investments
Decreasel(inci'ease) in stocks
Decrease iii debtoi's
Increase iii creditoi's
(335,381 }
(556,412)
92,047
(16,190)
{3,339)
1,280
16,174
178,676
88,328
(10,096)
(12,9471
(1,374)
25,333
80,343
Net cash iised iii opei'at10115
(66,733)
(386,825)
ANALYSIS OF CHANGES IN NET FUNDS
At 114124
Casli flow
At 3113125
Net C85h
Casl) at bank aiid iii hand
601,620
(103,454)
498,166
601,620
(103,454)
498,166
Liquicl i-esoiii'ees
Deposits iiicluded in casli
CutTent asset investinents
429,446
3.337
432,783
429,446
3,337
432,783
Total
1,031,066
(100,117)
930,949
The notes forin pait of these fiiiancial stateinei)Is
Page 25

Cliild Evaiigelism fiellojvsliip Of li'elond
Notes to the fiinAiiciAI Statements
foi. tlie year ende(131 MAI'ch 2025
STATUTORY INFORMATION
Cliild Evaiigelism Fellowsliip of Ii'eland is a private company, liniited by guaraiilee, I'egislered in Noi'ihei'n
Ireland. The coinpaiiy's I'egistei'ed iiuiiiber and registei'ed office address can be fouiid 01) the Coinpany
Infoi-malioi) page.
Tl)e pre5eiilalion CLlI'rency of the fiiiai)cial slatenienls is Il)e Poui)d Siei'lii)g (£).
ACCOUNTING POLICIES
Statement of compliance
The finai)cial slaleinents of Ihe cliai'itable company, which is a piiblic bei)efit eiitity uiidei. FRS 102, have been
prepared in accordance with the Chai'ilies SORP (FRS 102} 'Accounting aiid Repoiting by Cl)arilies- Stateinent
of Recon)iiiended Pi'actice applicable lo chai'ilies prepai'iiig Ilieir accouiils in accordance with Il)e Fii)ancial
Repoiting Staiidai'd applicable in the UK and Republic of Ii'eland (FRS 102) (effective l January 2015),,
Finaiicial Repoiliiig Standai'd 102 'TI)e Fiiiancial Reporting Standai'd applicable in tlie UK aiid Republic of
Ireland, and the Compai)ies Act 2006.
Basis of Pi'epAI'ation
Tlie financial slateineiils l)ave been pi'epai'ed iii)der the historical cost convention, except for investments which
are included al market valiie.
Ci'itical accoiiiiting jii(Igemeiits an(1 key souj'ees of estimatioii uncertaiiity
In the application of tl)e coi)Ipany's accounting policie5, the directoi's are I'eqiiii'ed to make jlidgemeiils, estimate5
and assiiinplioiis about Ihe cai'iying ainount of assets aiid liabilities Il)Mt Ri'e iiot readily appai'eiit from other
soiirces. Tlie estimales and associated assumplioiis are based iipon historical expei'iei)ce aiid othei. factoi3 Ilial aiE
considered to be I'elevanl.
The eslimales aiid underlying assiiinptions are reviewed on an oiigoing basis. Revisions to accoiinling estimates
are I'ecogi)ised iii tlie pei'iod in which tlie estimate is I'evised and where Il)e revisioii effects only that period, oi. in
the pei'iod of revision and futui'e pei'iods where the I'evision affects boili ¢iii'rei)t and fuluie pei'iods.
Ci'itieal jii(Igements
The following jiidgeinent5 (apait fiDin those involving estii)iales) have liad the most significant effect on aniouiit5
recognised in Ilie financial slalemenl5.
Useful Economic Life of Assets
Tl)e ani)ual depreciation chai'ge for tangible fixed assets is sensitive lo changes in th¢ usefLII economic lives and
residual valiies of assets. The usefiil econoinic lives and I'esidual values al'e I'eassessed aiinually. They are
aiiiei)ded whei) i)ecessaiy to I'eflect ciirrenl estimates, based upon lechi)ological advanceineiit, futui'e investments,
e¢onoiJ)iC Lltilisalioii and ihe physical coi)dilion of the assets.
Incomiiig i-esoiii'ces
A15 incoiiie is included in Ilie Stateineiit of Financial Activities wlieii the Charity is entitled to tl)e iiicome and Ilie
ainouiit cai) be quantified witli I'easoiiable accuracy and tliei'e is sufficieiil certainty Il)at I'eceipl of the incoine is
coi)sidered piobable.
The followii)g specific policies are applied lo particular categories of iiicome:_
Voluntary income iiicludii)g donations, gift5, grai)ts and liihes that piovide col'e fiindiiig or are of a general iialui'e
aiE accoiinled foi. as Iliey al'e I'eceived or there is evidei)ce of entitlement lo the gift aiid ils amolint can be
iiieasiii'ed will) sufficient reliability.
Investineiil income is incliided wheii I'eceivable.
Page 26
continued..

Chil(l EvAngelisni Felloivship Of Irelan(I
Notes to the fi inxneiAI Statements- eontiiiiied
foi. the ye471' ende(131 M411'ch 2025
ACCOUNTING POLICIES- continiied
IIRconiing I'esoiii'ces
The I'ecogiiilioii of inconie fiDni legacies is recognised when receipt is probable aiid IheiE Is the ability to
estiinale with sufficient acciira¢y the aii)oui)t receivable.
Oihei. inconie received from the sale of Pliblications and income fiom tl)e cainp cenlres are included in the year
in ivhicli it is I'eceivable.
Resoiii'ees expended
ExpeiJditui'e is I'ecognised 01) an accti]als basis wl)eii a liability 15 inciii'red. Expei)diture includes any V AT which
caiii)ot be flilly I'ecovered and is IEported as part of the expenditure lo which il relates. Expenditure is recognised
once there is a legal oi. coiisti'uclive obligalioii lo Inake a payniei)t lo a third paity, it is probable that settlement
will be reqliired and Ihe ainouiit of Il)e obligation can be measui'ed reliably.
Expei)dilure on chai'ilable activities coinprises costs incLlI'red by the Charity in deliverance of ils activities and
services foi. its beneficiaries.
All costs al'e allocated to expenditiire calegoi'ies I'eflecting Il)e iise of the I'esource. Direct costs Atti'ibulRble lo a
single activity are allocated to Il)¢lt activity. Shai'ed costs which coiitribute lo Inore Ihaii one activity and support
cosls which are iiot atti'ibulable lo a single activity al'e appoitioned betweei) these activitie5 On a basis coi)sislent
with the use of re5011rces.
Governance costs incliide these costs incui'i'ed in the govei'iiance of the Chai'ity and its assets and are pi'iiiiarily
associated with constitutional and statutoiy iequirements.
Tangible fixed assets
Tai)gible fixed assets are initially measui'ed at cost, except for fi'eehold property which lias been valued al Ihe
open mai'ket valiie al the date of incorpoi'alioii (Marcli 2018). They al'e subseqiiently nieasiired at cost oi.
valuation, nel of depi'ecialioi) any impairmeiit losses. Historical cost includes expendittiiE Iliat is diitctly
attributable lo briiiging the asset to the location atid condition iiecessaiy foi. it to be capable of opei'atiiig in the
mannei. intended by maiiageFneiit.
Depi'ecialion is provided at the following annual I'ales in order to wi'ite off the cost less estimated residual value
of each asset over ils estiniated usefiil life.
Fi'eehold piDpei'ty
1.50/0 011 cost
Plant ai)d niacliinery 200/0 on cost
Fixtiires and fittii)gs
15 % on rediiciiig balai)ce
Coiiipuler eqliipinenl 20010 on cost
At each balaiice sl)eet, the carrying amouiits of tangible assets are reviewed to deleiimii)e wl)eil)ei' thei'e is an
ii)dicatioii that Iliose assets have siiffei'ed an iinpaii'nient loss. Whei'e Ili¢ cai'rying value exceeds Ilie estiinated
recovei'able ainoiint (beii)g the greatei. of fair valiie less costs to sell ai)d vallie-iii-use), an impairinent Ioss is
recognised by writing down the assets cash-generaliiig units lo theii. I'ecovei'able amoiinl. An impaii'ment Ioss is
I'ecogi)ised iiiiniedialely it) the st8teinei)t of financial activities. Any Irvei'sal of a previous iinpaii'iiient is
similai'ly i'ecogi)ised iiniiiedialely in the slalement of finaiicial activities.
Stoelis
Stocks are vallied at the lower of cost and net realisable value, aftei. making due allowance for obsolete and slow
movii)g items.
Eleineiits of c05t ii)clude the PLlI'chase price of the pi'odLicI and fi'eight chai'ges. Stock is valiied on a first in, first
Ollt basis.
Page 27
contiiiued...

Child Ei VAJigelism Felloivship Of Ii'eland
Notes to the fi iii4incilll Slatemeiits- eoiitinlled
for the yeai. en(le(131 Mai'ch 2025
ACCOUNTING POLICIEI S- eontiiiiieil
Stocks
Nel I'ealisable valiie conipi'ises the actual or esliiiialed sellii)g price less all further costs inciii'red in iiiarketing,
selling and disli'ibiition.
Taxation
As a chai'ily (Charity Number NIC100984}, Cliild Evangelisin Fellowship of Ireland is exempt fiDIM coiporalion
lax on its income ai)d gains falling iviiliin section 505 of Ilie Taxes Act 1988 os s256 of the T￿{ ation of
Cl)argeable Gains Act 1992 10 the exleiil Iliat these are applied to ils cl)aritable objects. No tax cliarges have
ai'isei) in Ilie year.
i iin(l accouiltiiig
Unresli'icled fiinds can be used iii accordaiice with the chai'itable objectives at the discretion of the Iruslees.
Resli'icted funds can oiily be used for paitiCLilar resti'icled pui'poses within tlie objecls of the chai'ity. Resh'iclions
arise ivlien specified by the donor or wheii funds ait raised foi. particular IEStricted piii'poses.
Further explanation of the naliii'e aiid piii'pose of each fLiiid is included in the iiole5 to tl)e finaiicial statements.
Casli aiid cash eqiiiv<ileiits
Casli at bai)k and in Iiand ¢ompi'ises cash at bank oiily.
Foi'eigii ciii'i'eilcies
Assets and liabilities in foreign ciiri'eiicies 2c IE translated into sterling at the rates of excliai)ge i'uling al the
balance sheet date. Ti'aiisaclions in foi'eigii cui'i'ei)cies are Iraiislated into stei'ling at the rate of exchange ruling at
Ilie date of Ii'ansactioii. Excliai)ge diffei'eiices al'e taken into c1CCOllI)t in ai'riviiig at Ilie opei'atii)g I'esiili.
Peiision Costs and othei- post-J'etiremei)t beiiefils
The chai'itable eoi)Ipany opei'ates a defiiied conli'ibiition pension scheme. Coi)tributions payable lo Il)e Chai'itable
coinpany's pensioii scheme are cl)arged to Ilie Statenieiit of Fiiiai)cial Activities iii the period to wliich they I'elate.
Investments
Inveslinents lield as curi'enl assets are I'evcilued anniially lo I'eflecl opeii Inai'lcel value. The Stateinenl of Financial
Activities incliides the iiel gaii)s ai)d losses arising oil revaliiations IliiDughoiit the year.
FinAiiei£il ii)sti'umeiits
Tl)e coinpany has elected to apply tlie provisioiis of section I I 'Basic Finaiicial Insti'unienls, and section 12
'Otlier fiiiaiicial Insli'ument Issues, of FRS 102 10 all of ils finaiicial iiisli'umeiils.
Fiiiancial insti-iiineiils al'e i'ecognised in the company's balance sheet wl)en the company becoines pai'ty lo the
coiitraclual provisions of the iiislrun)eiit.
Fiiiaiicial Assets.
Basic fii)aiicial assets, incliidiiig trade aiid other debioi's and cash aiid bank balaiices are initially I'ecogiiised at
Iransactioii pi'ice, unless the ai'i'angenient coi)slitutes a fii)ancing 113nsaclioii, whei'e Ilie traiisaclioii is iiieasiired at
tl)e pi'esent valiie of fiitlllE receipts discoLinled at a ni<11'ket rate of ii)lei'est. Such assets are siibseqiienily cari'ied
at ainoilised cost Lising the effective iiitere5t 11)eihod.
Derivatives. including foi'ward excliic nge conlracls, are not basic fiiiancial instruments. Dei'ivatives al'e initially
recognised at fail. valiie on Ilie date a derivative coiitract is entered into and are siibseqliently I'e-measured at Ilieir
fair value. Clianges in tlie fair vallie of dei'ivalives are recogiiised in the profit ai)d loss iii fiiiaii¢e costs or
finance incoine as appropriate.
Page 28
continlied...

Child [( vangelisin Felloivship Of Ii'eland
Notes to the Financial Stateineiits- continued
foi. the yeai. eiiile(131 March 2025
ACCOUNTING POLICIES- eoiitiniied
Fiiiaiicial ii)sti'iimeiits
Impaii'meiit of finaiieial assets
Fiiiancial assets, other tliaii tl)ose lield al fair valiie tl)rough pi'ofit and loss, al'e assessed for inipaii'iiient at each
I'eportii)g date.
Financial assets ait impaiird whet) thei'e is objective evidence Ilial, as a result of oiie oi. n)ore events that
occiirred after Il)e initial recogiiilion of Ilie financial asset, the eslinialed fiiliire casl) flows have beei) Rffecled. If
an Rssel is inipaired, the ii)Ipairment loss is the difference between tl)e cariyiiig aiiiount and tlie pi'eseiil value of
the estimated cash flows discoiiiited at the asset's original effective iiilei-est rate. Tlie impairiiient loss is
recogi)ised in PlDfit or loss.
If there is a deci'ease ii) the iiiipairment loss ai'isii)g from an event OCCLlI'iI)g aftei. the iinpairinei)t was I'ecognised,
the iinpmiiment is reversed. Tlie I'evei3al is such that Il)e curi'ent cai'iying ainoiii)t does i)ot exceed what the
cai'rying ainount would l)ave been, had the impaii'inent not previously beeii I'ecognised. The iinpairii)ent I'eversal
is recognised in profit oi. loss.
Dei'ecognitioii of fiiiancial assets
Finai)cial assets al'e dei'ecognised only when the contractual l'ights lo ca511 flows froin the asset expire or aiE
settled, oi. wheii the coinpany Ii'ansfers tlie financial asset and substaiitially all the ri5k5 and rewards of ownership
to aiioihei- entity, or if sonie of the I'isks and rewards of ownei'ghip are retained but coiitiol of the asset has
transfei'i'ed to another party tliat is able to sell tl)e asset li) ils entirety to an uni'elated tliii'd party.
Financial li2bilities
Basic finai)cial liabilities, including trade aiid oiliei. creditoi3 and bank loans and overdi'afts, are initially
recogiiised at ti"ansactioii price, Iinless Il)e al.rangei￿ent constitutes a financing Ii'ansaction, wliere the Il'aiisaction
is i)ieasured at the pi'eseiit value of future receipts discounted at a Inarket I'Rle of interest. Such assets are
subseqiiently cai'i'ied at amoi'lised cost using Il)e effective interest Ineiliod.
Debt insti'iimenls air subsequently Cai'i'ied at amortised cost, iisii)g tlie effective inlei-est rate method.
Ti'ade ci'edilors al'e obligations lo pay for goods oi. services tl)at have been acquired in the ordiiiary coiirse of
business fiDm siippliei's. Amouiits payable are classified as ciii'i'eiit liabilities if paymeiit is dlie iviihin oiie yeai. or
less. If not, Il)ey al'e pi'eseiited as iion-ciii'rent liabilities. Ti'ade ci'edilors air initially recognised al Ii?nsactioi)
price aiid siibseqiiei)tly Ineasured at amortised cost iisiiig the effective ii)tei'est nieihod.
Dei'ecogiiitioii of fiii2neial liabilities
Fii)ancial liabilitie5 al'e dei'ecognised when the company's contractiial obligations expire or are discharged or
cancelled.
Goiiig CoEicei'n
At Ilie liiiie of appioviiig Il)e fii)Mncial stateinents the Ii'iislees have a r¢asoiiable expectation tliat Ilie cliai'ity has
adeqiiale I'esoLlI'ces to conliniie in operational exislei)ce for Ilie foreseeable future. TIILIS the Ii'iistees continue lo
adopt Ilie goii)g coiicern basis of accouiitiiig li) prepai'ii)g the fiiian¢ial slalemenls.
Page 29
coi)tinued...

Chilil EvAiigelisni Felloivship Of Ii'elaii(I
Notes to the f4 inaiiciAI StAtements- eoihtiniied
foi. the yeAI' eii(le(131 Mai'ch 2025
DONATIONS AND LEGACIES
2025
Total
flinds
2024
Total
funds
Unrestricted
fiiiids
Restricted
fliiids
Donations ai)d legacies
Tithes
40,312
145,445
40,312
145,445
90,998
134,120
185,757
185,757
225,118
OTHER TRADIt4lG ACTIVITIEI S
2025
Total
funds
2024
Total
funds
Uni'esli'icled
fiinds
Restricted
fLlI)ds
Shop income
43,452
43,452
39,417
INVESTMENT INCOM
2025
Total
funds
2024
Total
fiinds
Unresti'icted
fuiids
Resli'icted
funds
Rei)ts received
Uni'ealised gain on investinents
Deposit accoiint interest
16,296
3,336
16,190
16,296
3,336
16,190
14,163
12,947
10,096
35,822
35,822
37,206
INCOME FROM CHARITABLE ACTIVITIES
2025
2024
Activity
Chai'itable activities
Resoui'ce Cenlres
Incoiiiing resoLlI'ces
Camp centre income
2,339,214
259,769
2,212,505
250,281
2,598,983
2.462,786
Page 30
contiiiiied.

Cliilcl Ei vAngelism fielloivship Of Ii'elxnd
Notes to the FiJ)AIICiAI SIAtements- eoiitiniie(I
foi. the yeai. eiiiled 31 Mai'cli 2025
RAISING fiUNDS
Othei. ti'adiiig #ctivities
2025
Total
fiinds
2024
Total
fLinds
Unresti'icted
fund5
Restricted
funds
Opei)ing stock
Pui'chases
Closiiig stock
Staff costs
24,302
23,691
(23,022)
15,237
24,302
23,691
(23,022)
15,237
22,928
26,355
(24,302)
14,016
40,208
40,208
38,997
CHARITABLI AcfiviTIES COSTS
Support
costs (see
note 9)
Direct
Costs
Totals
Admiiiistralion
Selling and Distribiition
Eslablishinei)t
Financial
Depreciation
Charitable activities
Resouire Ceiili'es
226,967
56,156
51,138
226,967
56,156
51,138
11,910
92,047
2,409,385
311,584
11,910
92,047
2,389,790
311,584
19,595
3,127,682
31,505
3,159,187
SUPPORT COSTS
Govei-nance
costs
Finance
Totals
Finai)cial
Chai'itable activities
11,910
11,910
19.595
19,595
11,910
19,595
31,505
io.
NET INCOME/(EXPENDITURE)
Nel iiicon)el(expeiiditui-e) is slated aftei. chai'giiig/{ci'editii)g).'
2025
2024
Auditoi's, I'einunei'alion
Depi'eciation - oivned as5els
12,780
92,045
11,760
88,328
Page31
coiitinued...

Cliild Evajigelism Felloivshii) Of I1￿1￿11d
Notes to tlie foijiAnciAI Statemeiits- contiiiiied
for the yeai. ei)(leil 31 Mai'ch 2025
TRUSTEES, REMUNERATION AND BENEfiITS
Tliei'e wei'e no Ii'iist¢es' I'eniiiiiei'ation or other benefits foi. tl)e yeai. ei)ded 31 Mai'ch 2025 nor for the yeai. elided
31 Mai'cl) 2024.
Triistees, expenses
There were no b'uslees, expenses paid for the year ended 31 Marcl) 2025 noi. for the yeai. ended 31 Marcli 2024.
12.
STAfiF COSTS
2025
2024
Wages and salaries
Social seciii'ity c05t5
Otl)ei' pension costs
893,354
67,052
46,393
868,783
56,888
43,785
1,006,799
969,456
The avei'age monthly i)umber of employees diiring tl)e yeai. was as follows:
2025
12
2024
12
Head office
Resource Ceiiti'es
Shop
Field Woi'k¢rs
28
28
45
46
No employees received enioliimeiils in excess of £60,000.
J3.
COMPARATIVE<S FOR THE STATEMENT or riINANCIAL ACTIVITIES
Uiiresli'icled
flind5
Restricted
fui)ds
Total
fiiiids
INCOME AND ENDOWMENTS FROM
Doi)ations and legacies
225.118
225,118
ChAI'itable activities
Cl)arilable activities
Resouire Centre5
178,144
250,281
2,034,361
2,212,505
250,281
Oihei. Iradiiig activities
Investineiit incoine
39,417
37,206
39,417
37,206
TolAI
730,166
2,034,361
2,764,527
EXPENDITURE ON
Raisii)g flinds
38,997
38,997
Cliaritable Activities
Adiiiiiii5tratioi?
Sellii)g and Distribution
Eslablishinenl
206,298
66,985
65,915
206,298
66,985
65,915
Page 32
contiiiued...

Chilil Evangelism Felloivsllip Of Ii'eland
Notes to the Fiiiancial Stxtements - continued
foi. the yeAI' endeil 31 March 2025
13.
COMPARATIVEI s fiOR THE STATEI MENT OF FINANCIAL ACTIVITIES- eoIitiiiiied
Uni'estricted
Reslricled
funds
fuiids
Total
funds
Fiiiancial
Depreciation
Cliai'itable activities
Resoiirce Centi'es
6,-374
88,328
168,036
275,704
6,374
88,328
2.572,338
275,704
2,404,302
Total
916,637
2,404,302
3,320,939
NEI T IIYCOME/(EXPE4 NDITURE)
Ti'Ansfei's betiveeii funils
(186,471)
4,264
{369,941)
(4,264)
(556,412)
Net moveineiit in fiiiids
(182,207)
(374,205)
(556,412)
REI CONCILIATION OF FUNDS
Total funds bioiigl)t foi'wai'd
3,476,082
1,404,612
4,880,694
TOTAL FUNDS CARRIED FORWARD
3,293,875
1,030,407
4,324,282
14.
TANGIBLE FIXED ASSII TS
Fixtures
and
fittings
Freehold
property
Compulei.
equipmeiil
Totals
COST
Ai l April 2024
Additioiis
3.413,511
31,684
193,442
11,133
115,422
20,865
3,722,375
63,682
At 31 March 2025
3,445,195
204,575
136,287
3,786,057
DEI PRE4CIATION
Ai l Api'il 2024
Chaige for yeai.
205,825
51,677
101,298
18,149
66,566
22,219
373,689
92,045
Ai 31 March 2025
257,502
119,447
88,785
465,734
NET BOOK VALUE
Ai 31 March 2025
3,187,693
85,128
47,502
3,320,323
At 31 Mai'cli 2024
3,207,686
92,144
48,856
3,348,686
The Iruslees consider tl)al the Net Book Value is Irasonable in relation to ciirrenl values.
Incliided in Freeliold pioperty is the Seaview Camp Cei)tre Sports Hall at an estimated Net Book Value of
£90,000. The sports hall is situated Glose lo adjoiiiing land whicli I'equiiES reinedial works lo pi'eveiit fiirther
land slippage. The estiii)aled costs of I'einedial woi'ks ii)cluded in the opeiating costs for the year lo 31 March
2025 was £198,000 (2024.. £62.000) and is incliided iii acci'uals at the year end.
Page 33
contiiiiied...

Chil(l Evoiigelisni Felloivshii) Of Iiyland
Notes to the f4 inaiicial Statements- continiied
foi. tlie yeAI' en(led 31 Mai'ch 2025
15.
STOCKS
2025
2024
Stocks
23,022
24,302
Tlie replaceiiient value of stock did not diffei. malei'ially fiom ils l)i51orical cost.
16.
DEBTORS: AMOUNTS fiALLING DUE WITHIN ONC YEAR
2025
2024
Trade debtors
Incoiiie lax I'ecovei'able
Pi'epaymei)Is
2,558
14,258
3,458
3,660
18,674
14,114
20,274
36,448
17.
CURRENT ASSET INVESTMENTS
2025
2024
Other investments
432,783
429,446
18.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YII AR
2025
2024
Ti'ade ci'editors
Social seciii'ity and otl)er taxes
Accrlied expei)ses
12,856
14,026
89,338
8,955
285,001
305,667
116,220
19.
MOVIMENT IN FUNDS
Nel
moveinei)t
iii funds
Ti'ansfei's
between
fuiids
At
3113125
Ai 114/24
Unresti'icted fuiiils
Accumulated fund
PIDpeity Capital Fund
Undesignated fiiiid
Miscellai)eoL15 Fiind
{200,838)
(51,678}
164,289
(1,164)
200,838
31,684
(149,736)
(5,659)
3,207,686
58,336
27,853
3,187,692
72,889
21,030
3,293,875
(89,391)
77,127
3,281,611
Resli'icted fuiids
Missioiiary Fund
Local Area Fund
Miscellaneous Fund
273,502
435,937
320,968
(93,132)
(11,083)
(141,775)
36,554
{44,036)
(69,645 }
216,924
380,818
109,548
1,030,407
(245,990)
{77,127)
707,290
TOTAL FUNDS
4,324,282
(335,381)
3,988,901
Page 34
coiitii)Iied...

Child Evaiigelisin Felloivship Of Ii'elii 11(1
Notes to the Fiiiaiicial Statcments- coiitinue(I
foi. tlie yeAR' ended 31 MAI'ch 2025
19.
MOVEMENT IN FUNDS- coiitinue(I
Net Inoveineiit in ￿nds, included in the above are as follows:
Incoming
resoiirce5
Resources
expeiided
Movement
in fiii)ds
Uiii'esti'icted fiiiids
Accuinulaled fund
Pioperty Capital Flind
Uiidesignated fund
Miscellaneous Fund
524,800
{725,638)
{51,678)
{31,972)
(1,364}
(200,838)
{51,678)
164,289
(1,164}
196,261
200
721,261
(810,652}
{89,391)
Restricted fiinds
Missionaiy Flind
Local Area Fund
MiscellaneoLlS Fund
734,043
766,446
642,264
(827,175)
(777,529)
(784,039)
(93,132)
(11,083)
(141,775)
2,142,753
(2,388,743)
(245,990)
TOTAL FUNDS
2,864,014
(3,199,395)
(335,381)
Comi)aratives foi. movement in funds
Net
niovenient
iii funds
Trai)5fers
between
flinds
At
3113124
At 114123
Ujii'esti'icted fuii(Is
Acciii)ILilated fund
Piopeity Capital Fund
Undesignated fund
Miscellaneous Flind
(175,832)
(51,203)
69,441
(28,877)
175,832
3,258,889
153,847
63,346
3,207,686
58,336
27,853
(164,952)
{6,616)
3,476,082
(186,471)
4,264
3,293,875
Re5tricteil fuilds
Missioiiai'y Flind
Local Ai'ea Fuiid
Miscellaneoiis Fiind
342,843
440,405
621,364
(47,761)
(25,093)
{297,087)
(21,581 }
20,626
(3,309 }
273,501
435,938
320,968
1,404,612
(369,941)
(4,264)
1,030,407
TOTAL fiUNDS
4,880,694
(556,412)
4,324,282
Page 35
coiIIiiiLied...

Cliild Vliiigelism Felloivship Of Irelaiid
Notes to tlie Finaneial Statemeiits contiiiueil
foi. the yeai. eiide(131 Marcl) 2025
19.
MOVEMENT IN FUNDS- continiied
Comp&rative net Inovenient in fiinds, iiicluded in the above are a5 folloivs..
Ii)coniing
resources
Resources
expei)ded
Moveineiit
in fui)ds
Ujii'esti'ictecl funds
Accumiilated fuiid
PIDpety Capital Flind
Uiidesignated fiiiid
Miscellaneous Fund
552,022
(727,854)
(51,203)
{51,953)
(85,627)
(175,832)
(51,203)
69,441
{28,877)
121,394
56,750
730,166
(916,637)
(186,471)
Restricte(I fiiiids
Missionai'y Fiind
Local Ai'ea Fuiid
Mi8eellai)eoiis Fund
685,105
855,275
493,981
{732,866)
{880,368)
(791,068)
(47,761)
{25,093)
(297.087)
2,034,361
(2,404,302)
(369,941)
TOTAL FUNDS
2,764,527
(3,320,939)
(556,412)
A ciirrent year12 moi)ths and prior year 12 months coinbined position is as follows..
Net
iiioveinent
in fuiids
Ti'ansfers
between
fiii)ds
At
3113125
At 114123
Uni'estricted fiinds
Accuniiilated fi]Iid
Property Capital Fiind
Undesignaled fund
MiscellaneoLlS Flind
(376,670)
(102,881)
233,730
(30,041 }
376,670
31,684
(314,688)
(12,275)
3,258,889
153,847
63,346
3,187,692
72,889
21,030
3,476.082
(275,862)
81,391
3,281,611
Rcsti'icted fiinds
Missioi)ai'y Fiiiid
Local Ai'ea Fiind
Miscellaneoiis Flind
342,843
440,405
621,364
(140,893 }
(36,176)
(438,862)
14,973
(23,410)
{72,954)
216,923
380,819
109,548
1,404,612
(615,931)
{81,391)
707,290
TOTAL FUNDS
4,880,694
(891,793)
3,988.901
Page 36
continued...

Child Evaiigelisin Felloivship Of IJ'elAnd
Notes to tlie Fiiiancial Statements - eontiniie(I
foi. the yeAI' eiideil 31 Mat'eh 2025
19.
MOVEMENT IN f4UNDS- coiitinue(
A cui'iri)t year 12 Imonths and prioi. yeai. 12 moiiths combined net moveinenl iii fuiids, included in Il)e above are
as follows:
Incoimiiig
resources
Resoiirces
expended
Movement
in fuiids
Unresti'icted funds
Acciiiniilated fijnd
Propei'ty Capital Fiind
Uiidesignaled fund
Miscellaneous Fund
1,076,822
(1,453,492)
(102,881)
(83,925)
(86,991)
(376,670 }
(102,881)
233,730
(30,041)
317,655
56,950
1,451,427
(1,727,289)
(275,862)
Restricleil fiinds
Missionai'y Fliiid
Local Area Fund
MiscellaiieoLlS Fiind
1,419,148
1,621,721
1,136,245
11,560,041)
(1,657,897)
(1,575,107)
{140,893)
{36,176)
{438,862)
4,177,114
(4,793,045)
(615,931)
TOTAL FUNDS
5,628,541
(6,520,334)
(891,793)
Uiii'esti'icted FuJi(Is Al'e to be useil foi. the geiiei'#l woi'li of Chilil Evaiigelism Felloivship of Ii'elAnd at
home an(1 abi'oAd AS folloivs:_
Pi'o
ei.
ital Account
Repi'eseiils the cost and book vallie of lai)d and buildiiigs
AccumulAte(I fi uild
Relates lo the funds used to fiiiance tlie continuing runniiig and
ceiib'al costs of the Fellowsl)ip. If a deficit ai'ises, tlie ti'iistees agi'ee
lo Ii'ansfer the closing deficit froni Uiii'esli'icted Funds.
Uiidesi
nAte(l Fuiiil
This fund represents general Inoney doi)ated to the chai'ity foi. the
work of Child Evai)gelism Fellowship of Ireland.
MiseellRneous Vuiid
This fiii)d I'epi'esents n)oney donated generally lo woi'kers aiid
projects both in Ireland and ovei'seas for the advancen)ent of Child
Evangelism Fellowship woi'ldwide.
Resti-icted Fuiids al'e only to be ilsed foi. the folloiving specific piirposcs:.
ilqissiojiai
Tliis repi'esenls Missionai'ies fr021) Ii'elaiid wl)o sei've God in the
woi'k of Child Evangelisin Fellowship in Ii'elai)d ai)d Europe.
Local Area FiiIid
These fuiids I'elale lo local areas in Ii'eland iised to siippoil the
work cai'ried 01) aniongst cliildren in these ai'eas.
IVliscellAiieoiis Fuijd
These fiii)ds rela1¢ lo n)oney doiialed specifically for workeis and
projects both in Ireland and overseas and for the advaneeinent of
Cl)ild Evaiigelisin Fellowship Woi'ldwide.
Page 37
continLied...

Cliil(l Evajigelisni fielloivsllip Of Il'eland
Notes to tlie FinaneiAI Statemeiits - continiie(I
foi. tlie Ye1￿ I. en(leil 31 Mai'ch 2025
20.
CONTINGENT LIABILITIES
The Seaview Caimp Centre at Kilkeel has liad a land slippage a5 51aled in Note 14
Thei'e Inay be additional costs in I'elation lo I'emedial work bllt the polei)tial inipact, if any, reinains
iinqLiantifiable at appioval date of the aecounls.
21.
RELATED PARTY DISCLOSURES
There wei'e no related party ti?iisactioi)s foi. the year ended 31 Marcli 2025.
Page 38