Company Registration No. NI622892 (Northern Ireland)
ASSOCIATION OF RELATED CHURCHES (IRELAND) DIRECTORS' REPORT & UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
ASSOCIATION OF RELATED CHURCHES (IRELAND)
CONTENTS
| Page | |
|---|---|
| Company information | 1 |
| Directors' report | 2 - 4 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 11 |
ASSOCIATION OF RELATED CHURCHES (IRELAND)
COMPANY INFORMATION
Directors Pastor Thomas Burke Pastor Jamie Corcoran Andy Gamble Victoria Gamble Pastor Paul Reid Priscilla Reid Secretary and operations manager Mrs Ludmila Corcoran Company number NI622892 Registered with The Charity Commission for NIC101505 Northern Ireland Registered office 21 Edgecumbe Garden Belfast BT4 2EG Administration address Church Road Moat Oldcastle Co Meath A82F343 Independent Accountants Johnston Kennedy DFK Chartered Accountants 10 Pilots View Heron Road Belfast BT3 9LE Bankers Ulster Bank Limited 49 Wellington Street Ballymena BT43 6AD
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ASSOCIATION OF RELATED CHURCHES (IRELAND)
DIRECTORS' REPORT
FOR THE YEAR ENDED 28 FEBRUARY 2025
The directors present their report together with the unaudited financial statements for the year ended 28 February 2025.
Directors
The directors who held office during the year and up to the date of signature of the financial statements were as follows:
Pastor Thomas Burke Pastor Jamie Corcoran Andy Gamble Victoria Gamble Pastor Paul Reid Priscilla Reid
None of the directors of the company held a beneficial interest in the assets of the company.
There were no emoluments paid to the directors during the period.
Structure, governance and management
Association of Related Churches (Ireland) is a company limited by guarantee and governed by its Memorandum and Articles of Association.
The company is registered with the Charity Commission for Northern Ireland.
The board of directors administer the company. The board meets quarterly to review operations and develop the strategic direction of the company.
Public benefit activities
We provide networking opportunities for Christian pastors, ministers and leaders to exchange learning and good practice in terms of leadership styles, charitable activities and programmes that benefit the public. We seek to bring together resources to empower and enable others to develop churches that will promote the same charitable objectives.
Objectives and activities
The objectives during the year were to facilitate the exchange of learning and good practice for Christian pastors, minister and leaders. During the year conferences were held to provide networking opportunities.
Achievements and performance
| Date | Event | Description | Summary | ||
|---|---|---|---|---|---|
| March 2024 | Conference | Walk possible conference venue and Team | 18th St Mark’s Church Dublin | ||
| Planning | Dinner to discuss event. | ||||
| March 2024 | ARC Day | This is a one day event where leaders gathered | 20th Limerick | ||
| to hangout and connect, it is also an opportunity | |||||
| for interested church leaders to become partners | |||||
| with ARC. | |||||
| March 2024 | ARC Planning | Meeting with team to plan for ARC events | 28th - |
Crown | Plaza |
| Meeting | Blanchardstown | ||||
| April 2024 | ARC USA | ARC is an international organisation originated in | 22nd - 25th | Church of the | |
| Conference | the US. ARC US holds conferences to inspire, | Highlands - Alabama USA | |||
| equip and connect leaders from all over the | |||||
| world. |
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ASSOCIATION OF RELATED CHURCHES (IRELAND)
DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
| May 2024 | ARC Ireland | Leaders come together to connect with each | 16th - 18th St Marks Church - | 16th - 18th St Marks Church - | 16th - 18th St Marks Church - | 16th - 18th St Marks Church - |
|---|---|---|---|---|---|---|
| Conference | other and share experiences of church planting, | Dublin. | ||||
| be inspired and partner with ARC. | ||||||
| June 2024 | ARC GB Day | This is a one day event where leaders gathered | 18th London | |||
| to hangout and connect, it is also an opportunity | ||||||
| for interested church leaders to become partners | ||||||
| with ARC. | ||||||
| July 2024 | ARC Europe | As ARC expands to Europe, leaders from Ireland | 10th 18th | |||
| reach out to connect, train, coach and partner | ||||||
| with church leaders and future church planters. | ||||||
| September 2024 | ARC Board | The ARC Ireland Lead Team meet to evaluate, | 12th | Crown | Plaza | Hotel |
| Meeting | plan events, trainings and future church planters. | Blanchardstown | ||||
| June 2024 | ARC GB Day | One day event where leaders gathered to | 17th Liverpool One Church | |||
| hangout and connect, it is also an opportunity for | ||||||
| interested church leaders to become partners | ||||||
| with ARC. | ||||||
| November 2024 | ARC Launch | Two days training for church leaders and future | 13th - 15th Derry | |||
| Training | church planters. | |||||
| January 2025 | ARC Launch | The ARC Ireland Lead Team meet to evaluate, | 15th | Crown | Plaza | Hotel |
| Training | plan events, trainings and future church planters. | Blanchardstown | ||||
| January 2025 | ARC USA Church | ARC is an international organisation originated in |
25th | - 31st |
Birmingham | |
| Planting Training | the US. ARC US holds training to inspire, equip | Alabama USA | ||||
| and connect leaders from all over the world. | ||||||
| February 2025 | ARC Europe | As ARC expands to Europe, leaders from Ireland | 27th - 1st March | Romania | ||
| reach out to connect, train, coach and partner | ||||||
| with church leaders and future church planters. |
Financial Review
The results are set out in detail on pages 6 to 11. Total income in the year amounted to £103,483 with support costs of £40,468 leaving a net surplus for use on charitable activities of £63,015 . Expenditure on charitable activities during the year amounted to £78,372 leaving unrestricted reserves of £151,783 at the year end, from which £149,055 has been designated leaving free reserves at the year end of £2,728.
Future developments
Following feedback from attendees and in line with the strategic plan the following is planned for the upcoming year:
| Date | Event | Description | Summary |
|---|---|---|---|
| April 2025 | ARC USA | ARC is an international organisation originated in | Birmingham |
| Conference | the US. ARC US holds conferences to inspire, | ||
| equip and connect leaders from all over the | |||
| world. | |||
| May 2025 | ARC Ireland | Leaders came together to connect with each | St Marks Church - Dublin. |
| Conference | other and share experiences of church planting. |
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ASSOCIATION OF RELATED CHURCHES (IRELAND)
DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
May 2025 ARC Conference May/June Canada September 2025 ARC GB Day One day event where leaders gathered to Liverpool hangout and connect, it is also an opportunity for interested church leaders to become partners with ARC. November 2025 ARC Europe Two days training for church leaders and future Toulouse France Lauch Training church planters. November 2025 ARC Ireland ARC Ireland is now closing as ARC Europe Closure begins.
Statement of directors' responsibilities
The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP (FRS102);
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Political and charitable donations
During the year the company made no charitable or political contributions during the year.
Special provisions relating to small companies
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
On behalf of the board
Pastor Jamie Corcoran
..............................
Pastor Jamie Corcoran Director
Date: 27 November 2025
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ASSOCIATION OF RELATED CHURCHES (IRELAND)
INDEPENDENT EXAMINERS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ASSOCIATION OF RELATED CHURCHES (IRELAND) FOR THE YEAR ENDED 28 FEBRUARY 2025
In accordance with the engagement letter dated 1 November 2017, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of Association of Related Churches (Ireland) for the year ended 28 February 2025, set out on pages 6 to 11 from the accounting records and information and explanations you have given to us.
Respective responsibilities of trustees and examiner
As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied us that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to:
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examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008
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follow procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
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state whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charities Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanation from you as charity trustees concerning any such matter.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
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1) That accounting records were not kept in accordance with section 386 of the Companies Act 2006
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2) That the accounts do not accord with those accounting records
3) That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities 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
4) That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiners' statement
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
James Gage FCA
............................... James Gage FCA For and on behalf of Johnston Kennedy DFK 10 Pilots View Heron Road Belfast BT3 9LE Date: 27 November 2025
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ASSOCIATION OF RELATED CHURCHES (IRELAND)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 28 FEBRUARY 2025
| 2025 | 2024 | ||
|---|---|---|---|
| (Unrestricted | (Unrestricted | ||
| funds) | funds) | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 2 | 92,985 | 57,800 |
| Charitable activities | 3 | 10,498 | 15,393 |
| Total income | 103,483 | 73,193 | |
| Expenditure on: | |||
| Charitable activities | 4 | 78,372 | 113,937 |
| Other expenditure | 5 | 40,468 | 38,027 |
| Total expenditure | 118,840 | 151,964 | |
| Net movements in funds in the year | (15,357) | (78,771) | |
| Total funds brought forward | 167,140 | 245,911 | |
| Total funds carried forward | 11 | 151,783 | 167,140 |
Continuing operations
The statement of Financial Activities have been prepared on the basis that all operations are continuing operations.
Total comprehensive income
There are no other comprehensive income to report in addition to the net deficit for the financial year.
Historical cost
The results as disclosed in the Statement of Financial Activities and the retained funds for the period have been presented on an historical cost basis.
Companies Act 2006
In accordance with the requirements of the Companies Act 2006 the above Statement of Financial Activity incorporates an Income and Expenditure Account.
The notes on pages 8 to 11 form part of these financial statements Compiled without audit or independent verification - refer to independent examiners' report
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ASSOCIATION OF RELATED CHURCHES (IRELAND)
BALANCE SHEET
AS AT 28 FEBRUARY 2025
| Notes Current assets Debtors 7 Cash at bank and in hand Creditors: amounts falling due within one year 8 Total assets less current liabilities Funds Unrestricted funds 10 |
2025 £ 149,055 20,440 169,495 (17,712) |
£ 151,783 151,783 151,783 |
2024 £ 162,320 21,145 183,465 (16,325) |
£ 167,140 |
|---|---|---|---|---|
| 167,140 | ||||
| 167,140 |
Directors' statement in respect of the financial statements
For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and the Financial Reporting Standard FRS 102 Section 1A - Small Entities.
The financial statements were approved and signed by the directors and authorised for issue on 27 November 2025
| Pastor Jamie Corcoran | Pastor Paul Reid |
|---|---|
| ................................. | ................................. |
| Pastor Jamie Corcoran | Pastor Paul Reid |
| Director | Director |
Company Registration No. NI622892
The notes on pages 8 to 11 form part of these financial statements Compiled without audit or independent verification - refer to independent examiner's report
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ASSOCIATION OF RELATED CHURCHES (IRELAND)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1 Accounting policies
1.1 General information and basis of preparation
Association of Related Churches (Ireland) is a company limited by guarantee incorporated in Northern Ireland within the United Kingdom. The address of the registered office, principal office and company number are given in the company information on page 1 of these financial statements. The nature of the charity's operations and principal activities are given in the directors' report on pages 2 and 3 of these financial statements.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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) (second edition - October 2019), the Charities Act (Northern Ireland) 2008 and the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019.
The financial statements are presented in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements are prepared on a going concern basis under the historical cost convention.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
1.2 Fund accounting
The general reserves of the company are unrestricted reserves, which the company may use for its purpose at its discretion in furtherance of the general objectives of the charity, and which have not been designated for any other purpose.
Restricted and designated funds of the company are those on the use of which the donor has imposed restrictions or the Board has applied for a particular purpose.
1.3 Income
The company's income arose solely from unrestricted sources, and may be applied at the discretion of the company's directors in furtherance of the organisations charitable objectives.
1.4 Expenditure
All expenditure is accounted for on an accruals basis, inclusive of any VAT which cannot be recovered, and has been classified under headings that aggregate all the costs relating to the category.
1.5 Taxation
The company is a registered charity and is not liable to tax on surpluses generated or investment income derived from activities within the scope of the charitable objectives.
2 Income from donations and legacies
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Voluntary donations | 92,985 | 57,800 |
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ASSOCIATION OF RELATED CHURCHES (IRELAND)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
| 3 Income from charitable activities Event attendance fees 4 Resources expended on charitable activities Event expenditure Event promotion Leadership training Leadership welfare Church plant funding Total charitable expenditure 5 Support costs Wages and salaries Staff pension costs Insurance Governance costs Bank charges Printing and stationery Meeting & travel expenditure Foreign exchange costs - realised Foreign exchange costs - unrealised Total support costs |
2025 £ 10,498 2025 £ 71,715 600 5,102 955 - 78,372 2025 £ 25,496 936 1,779 2,765 711 25 8,122 (62) 696 40,468 |
2024 £ 15,393 |
|---|---|---|
| 2024 £ 71,774 1,389 10,630 7,144 23,000 |
||
| 113,937 | ||
| 2024 £ 25,883 - 1,749 2,051 295 241 7,166 639 3 |
||
| 38,027 |
6 Employees
The average monthly number of persons (including directors) employed by the company during the year was:
| 2025 | 2024 |
|---|---|
| Number | Number |
| 2 | 2 |
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ASSOCIATION OF RELATED CHURCHES (IRELAND)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
7 Debtors
| 7 Debtors |
||
|---|---|---|
| Amounts falling due after more than one year: Church plant funding 8 Creditors: amounts falling due within one year Other taxation and social security Other creditors Accruals and deferred income |
2025 £ 149,055 2025 £ 1,748 14,427 1,537 17,712 |
2024 £ 162,320 |
| 2024 £ 1,748 13,129 1,448 |
||
| 16,325 |
9 Share Capital
The company is limited by guarantee and does not have any share capital.
10 Unrestricted income funds
| Unrestricted income funds | ||||
|---|---|---|---|---|
| Balance at 1 | Incoming | Outgoing | Balance at 28 |
|
| March 2024 | resources | resources | February 2025 | |
| Unrestricted funds | 167,140 | 103,483 | 118,840 | 151,783 |
11 Analysis of net movements between unrestricted assets
| Balance at 28 | Balance at 1 | |
|---|---|---|
| February 2025 | March 2024 | |
| £ | £ | |
| Designated funds | 149,055 | 162,320 |
| Free resources | 2,728 | 4,820 |
| 151,783 | 167,140 |
Designated funds relate to debtors due after 12 months. Free resources are represented by current assets.
12 Financial commitments
The company had no financial commitments as at 28 February 2025 and at 28 February 2024.
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ASSOCIATION OF RELATED CHURCHES (IRELAND)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025
13 Capital commitments
The company had no capital commitments as at 28 February 2025 and at 28 February 2024.
14 Control
The directors control the company.
15 Related party transactions
The charity has advanced funding to support church plants. The amount held within debtors due after one year at the year end in relation to church plants was £149,055 (2024: £162,320). No interest is payable on these advanced funds.
Some church plants are associated with a director.
Some of the directors in the year benefited from leadership welfare costs in their capacities as leaders of church plants. This was on the same basis as other leaders of church plants supported by the company.
No director received remuneration from the company during the year.
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