THE IRISH ASSOCIATION OF THE SOVEREIGN MILITARY HOSPITALLER
ORDER OF ST JOHN OF JERUSALEM, OF RHODES AND OF MALTA
(NORTHERN REGION)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

THE IRISH ASSOCIATION OF THE SOVEREIGN MILITARY HOSPITALLER
ORDER OF ST JOHN OF JERUSALEM, OF RHODES AND OF MALTA
(NORTHERN REGION)
GENERAL INFORMATION
Trustees
Mr Anthony Patterson
Mr John Wright
Buslness Address
7 - 11 Linehall Street
Belfast
BT2 8AA
Accountants
Idvalsh O'Brien Hamett
Chartered Accountants
104 Lower Baggot Street
Dublin 2

THE IRISH ASSOCIATION OF THE SOVEREIGN MILITARY HOSPITALLER
ORDER OF ST JOHN OF JERUSALEM, OF RHODES AND OF MALTA
(NORTHERN REGION)
CONTENTS
Pago
Trustse's report
Accountants, report
Profit and loss account
Balance sheat
Notas to the financial ststements
Detailed Profit and Loss Account

THE IRISH ASSOCIATION OF THE SOVEREIGN MILITARY HOSPITALLER
ORDER OF ST JOHN OF JERUSALEM, OF RHODES AND OF MALTA
(NORTHERN REGION)
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Irish Associatlon of the Soverelgn Military Hospitaller Order of St John of Jerusalern, of Rhodes and of Malta
{Northem Region) present their non-statutory financial statements for the year ended 31 December 2024.
Prlnclpal Actlvltlos
The prsncipal activity of the charlty15 the holding of assets on behalf of and the promotion of the charitabl8 objèctlv8S
of the Irish Association of th8 Sovgrelgn Military Hospitaller of St John of Jerusalem. of Rhodes and of Malta withln
Northern Ireland.
Flnanclal Revlew
The statement of profit and loss for 2024 is contain8d on page 3. This dlscloses Income of the charlty at £107.813
(2023: £102,473). Expenditur8 in 2024 totalled £143,425 (2023: £119,185)
The balance sheet Is on page 4. Thls dlscloses a financial base largely comprlslng inveslrnent propety. bank
accounts and creditors. The charity's reserves amount to £424.294.
The lrfsh Association of the Sovereign Military Hospltaller of St John ofJerusalem. of Rhodes and of Malts (Northem
Region) use these r8serve8 for charitabl8 purposes.
Statement that the Trustees have had regard to the Charlty Commlsslon for Northern Iraland publlc bonefft
requlrement statutory guldance
The Trustees conflmi that they have complled with the requlrements of Section 4161 of the Charltles Act (Northem
Ireland) 2008 and have due regard to the public b8nefit guidance published by the Charltles Commisslon for
Northem Ireland In determining the activities undertaken by ihe charlty- Throughout the Annual Report the Trustees
seek to demonstrate tha aims and obj8Ctlves ofThe Associalion of the Sovereign Military Hospltaller of St John of
Jerusalem, of Rhodes and of Malta {North8m R8gion) are for the public benefit.
Structurn, Governance and management
The operations of The Association of the Sovereign Military Hospitaller of St John of Jerusal8m, of Rhodes and of
Malta (Northern Region) ar8 overseen by the trustee board.
Trustees are recruitea based upon the knowledge, skills and experience necessary for overseeing the affairs of the
charity to ensure il is solvent. well run and achl8v95 the purposes for which It was established.
The Trustees who served durlng the y8ar and up to the date of slgnature of the flnancial statements wer8:
Mr Anthony Patterson
Mr John Wright
Risk Management
The chadty holds assets on behalf of the Irish Association of the Sovereign Military Hospitaller of St John of
Jerusalem, of Rhodes and of Malts. The risks associated wlth those assets are closely monltored by the Twstees
with current trends being reviewed on an ongoing basis. The Trustees are satisfied that systems and procedures are
in place to mitigate against exposure to the major risks.
The flnancial statemonts woro approved by the trustoos and aulhorised for Issue on
on their behalf by .
and slgned
J&ts
Trustee
Trustae
Date: I

THE IRISH ASSOCIATION OF THE SOVEREIGN MILITARY HOSPITALLER
ORDER OF ST JOHN OF JERUSALEM, OF RHODES AND OF MALTA
(NORTHERN REGION)
CHARTERED ACCOUNTANTS, REPORT TO THE TRUSTEES
ON THE UNAUDITED FINANCIAL STATEMENTS OF THE IRISH ASSOCIATION OF THE
SOVEREIGN MILITARY HOSPITALLER ORDER OF ST JOHN OF JERUSALEM, OF
RHODES AND OF MALTA (NORTHERN REGION)
We hav8 prepar8d for your approval th8 Unaudited Financial Statements of The lrfsh Association of the Sovereign
Mllltary Hospitall8r Order of St John of Jerusalem. of Rhodes and of Malts (Northem Region) for the year ended
31st December 2024 from your accountlng records and from information and explanations you have given lo us.
This report 18 made solely to the trustees of Th8 Irlsh Assoclatlon of th8 Sov8r8lgn Mllitary Ho8pltall&r Order of St
John of Jerusalem, of Rhodes and of Malla (Northem Reglon). Ourwork ha5 been undertaken solely to prepare for
your approval the financial ststements of The Irish Associallon of the Sov8rBign Military Hospitaller Order of St John
of Jerusalem. of Rhodes and of Malta (Northern Region) and state those matters that we have agreed to state to the
trustees of the IrI5h Association of the Sov8r8ign Military H05pltaller Order of St John of Jerusalern. ol Rhodes and
of Malta (North9m Region), as a body, In thls r8port In accordance with th8 guidance of Chartered Accountants
Ireland. To the full85t 8Xt8nt pemiitted by law, we do not accept or assum8 responsibllity to anyone other than The
Insh Associatlon of the Soverelgn Militsry Hospitsller Order of St John of Jerusalem, of Rhodes and of Malta
(Northern Reglonl and Its mernb8rs, a5 a body, for our work or for th15 report.
We have carried out thls engagement In accordance wlth guidance18sued by the Institute of Chartered Accountants
in Ireland and havg cornplied with the Rules of Professional Conduct and the ethical guidance lald down by the
Institute.
It is your duty to ensure that The Irish Association of the Sov8r8ign Militsry Hospltsller Order of St John of
Jerusalem, of Rhodes and of Malts {Northem Region) has kept adequat8 accountlng records and to prepare the
financial Statements that giva a true and falr vlew of the flnancial perforrnance of The Ir15h AssocSatlon of the
Sovereign Mllitary Hospltallèr Order of St John of Jerusalem, of Rhodes and of Malta (Northern Region). You
conslder that The Irish Association of th8 Sovèreign Military Hospitaller Ordèr of St John of Jerusalem. of Rhod85
and of Malta {Northern Region) is exempt from th8 audit requlrement for the period.
We have not been instructed to carry out an audit of Th8 Irlsh Assoclation of the Sovèr8lgn Mllltary Hospitaller Order
of St John of Jerusalem, of Rhodes and of Malta (Northern Region). For this reason, we hav8 not verlfied the
accuracy or completeness of the accountlng records or information and explanatlons you hav8 given lo us and wè
do not, therefore, èxpress any oplnlon on the financlal statements.
Walsh O'Brien Hamett
Chartered Accountants
Date:
25
DECLARATION OF CLIENT
We approve the financial statements and confim) that W8 are responsible for maklng available all relevant
accountlng records and information to enable their compilalion.
Trustee
Trustee
Date:

THE IRISH ASSOCIATION OF THE SOVEREIGN MILITARY HOSPITALLER
ORDER OF ST JOHN OF JERUSALEM, OF RHODES AND OF MALTA
(NORTHERN REGION)
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Income
107.813
102.473
Expenditure
1143.425)
{119,185)
Loss forth8 flnanclal year
{35.612)
{16.712)
The financial statements were approved by the trustees and authorfs8d for 18su8 on
thelr bèhalf by
and slgned on
Trustee
Trusteè
Date:

THE IRISH ASSOCIATION OF THE SOVEREIGN MILITARY HOSPITALLER
ORDER OF ST JOHN OF JERUSALEM, OF RHODES AND OF MALTA
(NORTHERN REGION)
BALANCE SHEET
AS AT31 DECEMBER 2024
2024
2023
Notes
Flxed assets
Tangible assets
Investrn8nt property
7,703
130.000
17,121
130,000
137.703
147.121
Current assets
Debtors
Cash at bank
868
311,917
291.100
291.100
312,785
Creditors.. amounts fallSng duo wlthln
ono year
{4.509)
Nèt currnnt as¥at•
286,591
312,785
Total assels less current Ilabllltlos
424.294
459,906
Members Funds
424,294
459,906
The financlal statements were approved by the trustees and authorised for issue on
their behalf by '.
Iij,,/to?g
and signed on
Truslee
Trustee
Date: ,
20z g-

THE IRISH ASSOCIATION OF THE SOVEREIGN MILITARY HOSPITALLER
ORDER OF ST JOHN OF JERUSALEM, OF RHODES AND OF MALTA
(NORTHERN REGION)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollclos
The princlpal accounting policies applied are as follow￿.
1.1 Accountlng convèntion
The financial statements have been prepared under the historical cost convention, modified to include th8
revaluation of fr8ehold prop8rt18s and to Indude Investment properties and c8rtaln flnancial instruments at
fair value. The principal accounting policies adopted are sèt oul as below.
1.2 Income and expendlture
Incorne and expenses are included In the flnanclal statements as they become recelvable or due.
Expenses Include VAT wher8 applicable as the charfty cannot reclalm It.
1.3 Tanglblo fixod a88ot8
Tanglble fixed assets ar8 Inltlally measured at cost and subs8qu8nlly measured at cost net of d8precl8tlon
and any Impalmient Ioss8S.
Depreclation Is recognised so as to wrlte off the Cost or valuatton of as88ts less thelr r8sldual values over
th81r useful lives on the following bases..
Motor vehlcle5
10% Straight Line
Th8 gain or Ios5 arising on the disposal of an asset is detemined as the difference between th8 sale
proceeds and the carylng value of th8 asset, and 15 credlted or charged to proflt or loss.
1.4 Investment property
Investment propgty Is initially recognlsed at market value. Subsequently it Is measur8d at cost net of any
Impairmgnt105Se$.
1.5 Debtors
Trad8 and other debtors are initlally recognised at fair value and thereafter stated at amortls8d cosl using the
effective Int8r85t rate rnethod less impalmienl losses for bad and doubtful debts except where the effect of
discounting would be immaterlal. In such cases. the receivables are stated at cost less irnpairment Iossas for
bad and doubtful debts
1.6 Credltors
Trade and other credltors are initially recognlsed at fair valua and thereafter stated at amortised cost uslng
the effectlV8 intarest rate method. unless the effect of dlscountlng would be immaterial, in whlch case they
are stated at cost.

THE IRISH ASSOCIATION OF THE SOVEREIGN MILITARY HOSPITALLER
ORDER OF ST JOHN OF JERUSALEM, OF RHODES AND OF MALTA
(NORTHERN REGION)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Tanglble flxed assets
Motor
Vehicles
Cost
At 1 January 2024
Disposals
161,910
(2,286)
At 31 December 2024
159,624
Dopraclatlon and Impalrnient
At 1 January 2024
Depreciation charged in the year
Ellminated in re8p8Ct of disposals
144,789
9,192
(2,060)
At 31 December 2024
151.921
Carrylng amount
At 31 December 2024
7,703
At 31 December 2023
17,121
Investment property
2024
Falrvalue
At 1 January 2024 and 31 December 2024
130,000
Debtors
2024
2023
Amounts falllng due wlthln one year:
Debtors
868
Credltors: amounts falllng due wlthln one year
2024
2023
Creditors
4.509
Approval of financial ststements
The trustees approved and authorised for issue the financial statements on the 11th of October 2025.