Directors'/Tru8tees' Strategk Report The Dlrectors have pleasure in submrtting their Annual Report and audited Financlal siaternents of the company for Ihe year ended 31 March 2024. Structure. Management and Govemance Legal Status Christian Aid Ireland, a Publlc Beneflt Entlty, Is Ihe development agency of the Church of Ireland, the Presbyterian Church In Ireland, Ihe Meihodlst Church In Ireland, the Non-subscriblng Presbyterlan Church of Ireland, the Moravian Church. the Salvation Army, Ihe Rellglous Socleiy of Frlends lQuaker$) and the Irish Councll of Churches. Chrlsllan Ald Ireland operates on an alFlreland basls however two companles have been reglstered undef the name Chrlstlan Aid Ireland. In 14orthern Ir•land, Chrlstlan Ald Ireland Is a eomp8ny Ilrnlted by guarantee not havlng a share capital (Reoislrallon Number N1059154). In Northern Ireland. the company is registered with the Charity Cornmlsslon of Northem Ireland (Charlty Numbef XR94639). The flnanclal statements are prepared in Sterling and are fully audited. In th• R•pthlk of Ir•land Chrislian Ald Ireland Is a company Ilmited by guarantee not havlng a share capllal (Reglstfallon Number 426928). In the Republlc of Ireland, the company Is registered wlth the Charltles Regulatory Authorlly (Charlty Number CHY6998). The flnancial statements are prepared in Euro and fully audlted. The companies comply wllh all the legal and flscal requlrements of thelr own jurisdiclions bul operate together and produce a non.statulory report and comblned accounls for Ihe whole of Ireland lo reflect thls posltlon. Bolh organisatlons are governed by their Mernorandum and Articles of Assoclation and provlde for rnember-based organlsallons Ilmfted by guaranlee. Related Organisations Chrlstlan Ald Ireland Is part of the wlder Chrlstlan Ald family and Is a related porty of Chrlstlan Ald ( company registered In the UK. company no. 517525. charhy no. 1105851). Chrlsllan Ald Ireland Shares Ihe Internatlonal Department of Christian Ald and receives sorne gervlces. Includlng Human ResourcKs, Informalion Technology and Supporter Relatlons SUPPOrt. Board Members and Structure Christian Ald Ireland as discussed above operates on an 8lklrel8nd b88ls undef two Ilmlled companies regS$tered under the name ChrlslSan Ald Ireland. The Trustees are also full Dlrectors of Christian Ald Ireland for Company Law purposes. Dlreclors are drawn from dlverse backgrounds In buslne$s, Pfofesslonal Ilfe and member churches. Thls ensures a broad range of experience and skllls are brought to Board deliberations. Two categories of Directors exist.. at least eight (max. 10) represeniallves of the member churches and up to 7 other representatives appoinled by the Board of Christian Aid Ireland. There are 6 Board Members in common belween the Northern Ireland and Republic of Ireland cwipanies and 8 Director5 who sil only on one of the Iwo company Boards. New Dlrectors are nomlnated by ihe Nomlnations and Board Governance Commlttee and appolnted by the members at Ihe Annual General Meeling. New Directors participate in an Induction prograrnme where they are introduced lo the work of Christlan Ald Ireland and meel Sndlvidually wlth the executlve leadershlp ieam to galn an overvlew of the organisation's structure and govemance arrangement8 to enable them to fulfll thelr roles. Further Iralnlng for appointees and all Board members is given as and when requlred. or if specificalty requested. Board and slaff members adhere to a Code of Conduct and a Declaf8tlon of Interests Is Completed annually. 4 Christ,.w Aid Ire,wc- NrytreTr Ire.,￿ One qu8rter of the Dlreaorg reiire eaeh year by rotatlon. The Board's prlncipal responslbllilies include.. determining ihe over811 Slrategy. pollcles, dlreclion and goals of Chrislian Ald Ireland: protecling and promoting the iden1ity and values of the charity.. and fulfilllng thelr statutory responsibilities. The Board delegales Ihe day to day operation of the organisation to the CEO and the Leadershlp Team, There are clear distinclions between the role of the B08rd and the executlve leadershlp team. The execulive leadershlp team is responsible for preparing policy, Strategic planning budgets, flnanclal reports and risk regislers which are approved by the Board. The executive leadership team then Implements the pollcy, plans and budgets and these are conlinually monllored by the Board. No direclors recelve remuneratlon for thelr ser¥l¢e8 lo Christian Aid Ireland but are relmbufsed for any Ineldental expenses clalmed, Durfng the pa￿ financlal yeaf. Ihe Board met flve tlmes, glvlng the members the opportunlty to develop greater understanding of the Ofganlsatlon's objectlves and performance. Three new board members partlclpaled Sn Inductlon training. There are currently four commlttee$ of ihe Board., Income. Flnance, Rlsk and Audlt Cornmhtee Nomlnatlons and Board Governance Commlttee Inlemalional Programme Advlsory Commlttee Fundraising and Communications Committee Income, Finance, Risk and Audil Commillee (IFRA) The IFRA meets at least quarterty and is made up of between 3 and 8 members. Up to four members can be appolnled by the Board (at least one belng drawn from each of the Nl and ROI Boards). The Chalr Is nornln8ted by ihe Nomlnatlons and Board Governance Committee. The Commlllee has Ihe authority to obtain speclalist e￿e￿al advice when requlred or If necess8ry to ￿n￿le someone wilh speclallsi skllls onto IFRA for a specifled period. The quorum Is three members of ihe Income, Finance, Rlsk and Audlt Commliiee. two of whom must be Direclors. Chrlstlan Aid Ireland has one exlemal member of IFRA who Is not a member of Ihe Board (Ms Jackle Tralnor). The IFRA operates under terms of reference and asslsts the Board In Ihelr respon8ibilrty In: ensurlng that the organlsation's accounlabiliiy framework Is fit for purpose examlning and revlevilng all syslems and methods of f Inancial control ensuring that adequate processes exlst for the idenliflcatlon, analysls and management of rlsk revlewlng the recommendallons contalned wiihln both internal and exlernal audrts and ensuring an appropriate implementation process Is in place ensurlno ihe charlty Is complylng wllh relevanl18w$. flnanclal reoulatlons, 8PPfoprlate volunlary codes and recognlsed good practlce, The IFRA revlews the principles govemlng the pay and benefits of all employees and recommends to Ihe Board for approval any Increase In remunerallon of employees including key managemenl personnel and the Chief Executlve. The IFRA reports to the Board at each Board meetlng and the mlnLrtes of their Meetings are shared wlih the Board. The IFRA revlews Ihe annual financial ￿ateMentS and detailed budget for Ihe year. ensurlng thal it Is in Ilne wkth Ihe straleglc prlorliies of ihe organisallon and recommends both for approval to Ihe Board. Monitorlng of perforniance againsl buéget Is done on a regular basls. The IFRA met four tlmes durlng ihe year. Page 5 C￿r st ￿ Aio treiw¢- N¢yttrem Ireiwc Nominations and Board Goyemance ComrTPitlee (N8BG) The Nominations and Board Governance Committee is responslble for seeklng nominatlons f(x the recrultment of new 808rd members. Ils primary concern is lo ensure Ihat there is a strong Board In place whlch conlinues to have a mix of skllls, experience, qualities and knowledge approprlate to Chrlstlan Ald Ireland's structures and the needs of it8 beneficiaries. so that the organisation Can respond to Ihe challenges and opportunities li faces. Chrislian Aid Ireland has one external member of N&BG who is not a member of the Board (Ms Gillian Klngston). The Nomlnations and Board Governance Commlllee adheres lo the Tems of Reference agreed by ihe Board for how the Commlttee operates, It presents its recommendations lo the Board prlorto the AGM and the Board issues a slate of names for Ihe Members to vole on atthe AGM. usually held In October each year. The Nominations and Board Govemance Commlttee md In full four t5mes duilng ihe year. International Programme Advisory Committee (IPACJ The IPAC meets at least three tlmes each year and Is made up of belween 3 and 5 members. Al leasl two members must be members of the Board. The Chair Is nomlnated by the Nominations and Board Govemance Cornmlltee. Chrlstlan Ald Ireland has three exlemal members of IPAC who afe not members of the Board (Ed O'Donovan, Rosarfo Kunda & Bob Hann8). The purpose of IPAC is lo advlse on the developmeni of Chrlstlan Aid Ireland's Internatlonal programme work and to monitor the impaffl of ihls work. Thls Commlttee fulflls an advlsory. governance and supportlng rolè.. Aifvisory: provldes advlce to Ihe Head of Programmes on pollcy and strategy declslon8 affecllng the fulfllment of CAI'S Iniernatlonal programme of Work. Govemance.. oversees the implementallon of CAI'S programme work In Ilne wlth the organlsallonal Slrateglc Plan and reports on Ihis to the Board, Understanding of the fleld work of CAI and Ils Imp8cI on communbtles In the global south through beneficlary siories of change. In fulfllling th18 purpose the IPAC has the following responslbllltles: Monltor major organlsational initiatives Impactlng on Internatlonal programme work - wlll challenge, support and contribLrte to any major organisallonal InllSallves of relevance to the International Programme (such as revSew$ of slr8tegy or structure). Review andApprov81 of Pollcles and Slrategies - focussing on organlsatlonal leamlng. the IPAC wlll revlew and. where approprlate. approve.. Programme Policies and Stralegles (including Safeguardlno). Accountability perlodlcally revlew and, where relevanl, make recommendatlons to the Programme Developmeni Unll (PDU) to strengthen CAI'S framework for Impact measurement and reporting on the changes lo people's Ilves. will review and provlde feedback on selected programme evaluali¢y)s 8nd major 8trateglc evalu8llons and revlews conducted within CAI. will review the lessons and Impll¢atSons of research conducted bylunder 8usplce8 of CAI. will revlew CAI'S programme PTogfess on an annual basis agalnst Ihe Slrateglc Plan. will revlew the narratlve wllhln the Annual Report. The Inlematlonal Programme Advisory Committee met In full f(yJr tlmes during the year. PaF 6 ctrr.st.￿ A,c Ife.'wc- Norttrerp Irel￿0 Fundraising 8nd Con7munication5 Committee (FCC) The FCC meets at least three times each year and is made up of between 3 and 5 members. At least two members musl be members of the Board. The Chair is nominated by the Nomlnatlons and Board Governance Committee. Chrlstlan Aid Ireland has ihree external members of FCC who are nol mernbers of the Board {Colln Skehan, Jane Adrain & Megan Ross). The purpose of FCC Is to advise on the development of Chrlsilan Ald Ireland's voluntary fundraising and cofflmunlcations work and to monltor the Impact of thls work. This Committee futfils an advisory, governance and supportlng role.. Aifvlsow. the Commlttee provfdes advlce to the Head of Fundralslng and Supporter Engagemenl, and Ihe Head of Communicatlons, on strateglc planning. Govemance., Ihe Committee oversees the irnplementatlon of CAI'S voluntary fundral8lng and communications strategles In Ilne wllh Ihe oroan13atlonal Strateglc Plan and ￿pOrtS on th18 lo the Board. Supporting." the Commbttee supports the Chrlsllan Ald Ireland Board In tts lrnplernentallon and overslghl of volunlary fundraislng and communlcatlons actlvltles and prlorilles. In fulflllln8 thls purpose, the FCC has the following responslbllltles: To consider ffamework for overslght of voluntary fundraising and communlcallons. In light of the fundralslng and cornmunlcaiions strategles. Includlno pollcr3dtlrwJ, assurance, regulaiory compllance and Iralnlng, To provlde advlce to the Board on volunt8ry fundralslno performance and comrnunlcallMs Impacl. To keep under conslderatlon the Ilnks between Instllutlonal fundralslng and voluntary fundraising wlthln Chrlstlan Aid Ireland The FundralsSn8 and Communlcatlons Commlttee met In full once during the year. Pgyi7 i>r5tar Ae Ire?r¢- Ire¥c Board and Committee attendance Board Attendance durlng ihe year was as follows; Nam• IFRA N&BG IPAC FCC Rev Dr Llz Hughes 515 414 414 Dr Steve Alken 415 112 111 Dr Nicola Brady 515 414 Ms Paullne Conway 515 414 Mr Geoffrey Corry 515 314 Rei Colln Darllng 515 Mr Hal Hoslord 515 414 Ms Maeve Marn 515 414 Rev Uel Marrs (Appolnted Nov 23) 213 Rev P8uI M8xwell {Appolnted Nov 23) 213 Very Rev Dr Ivan Pallerson (Appolnted Nov 23) 113 Rev Dr Livlngstone Thompson 315 414 MT Grah8m Whlte (Reslgned Apr 23) 010 0/0 8 Chr,sl tfew¢- Ire!ar¢ Profile of Board Members Rev Dr Liz Hughes (Chalr) Rev Dr Llz Hughes Is a retlred PreSb￿erIan Mlnister and former chair of the Councll for Global Ml551on. She worked as a missionary overseas for several years before returning io Northem Ireland, where she eventualty worked as minist￿ of Whilehouse Presbyterian Church. Dr Steve Alken Dr Steve Alken was Leader of the ui*er Unlonist Party and is an MLA for South Anlrim. He spent 32 years in Ihe Royal Navy. commanding submafines and working exlenslvely in the Middle East. He holds a PhD and Mphil from the Unlverslly of Cambridge in the field of Intemational relatlons, He Is a member of Kilbrlde Church of Ireland and Ilves in Ballyclare, County Anlrlm. Dr Nlcola Brady (Vlce Chair) Dr Nlcola Brady is General Secletary of Churches Togdhef In Brilain and Ireland. Ms Paullne Conway Ms Paullne Conway Is a formef Irlsh dlplomaL who served in the Departmenl of Fofelgn Affairs and Trade from 1979- 2009. Paullne Is actlvely interesied in ¢llmale change issues. She is a parlshioner of Guardlan Angels Church. Newtownpark Avenue. Blaekrock. Dublln. Mr Geoffrey Corry Mr Geoffrey Corry Is a Dublln Mel￿dIst. He slarted out as Youth Offlcer and swktched careers in 1987 to become a self- employed dlalogue facllitator, famlly medlator and rnedlalion tralner runnlng hls own course5 for over thirty years. He has direct experience of working In conflict slluatlons In 18rael/Pale8llne. Colombla, Hattl and West Afrlca. Rev Colln Darllng Rev Colin Darlino is rector of St John's Killyle8gh. Colin 18 passionate about helping people on Iheirjoumey of falth, Wherever they happen to be on thal Journey, Mr Hal Hoslord Mr Hal Hosford is a chartered accountant. a member of Dun Laoghalre Methodisl Church and a Trustee of the Methodlst Church in Ireland. Ms Maeve Mamell Ms Maeve Marnell Is a sollcrtor. Maeve founded the charlty Food For Thoughi Africa in 2007 and remains an Executive Tru$iee. Maeve has been Involved In ihe Northem Ireland Councll for Integrated Educatlon since 2016 and is an independent assessor for the Commlssioner for Publ1¢ Appolntmenls Nl. pa￿ , g Chr stiw Ai¢ Ire.wd- N,fyt￿Tr7 Rev Uel Marrs (Appointed Nov 23) Rev Uel MarTS Is Secrelary of Councll for Global Mlsslon of Presbyterlan Church in Ireland. Rev Paul Maxwell (Appointed Nov 23) After servlng as a Lay P8Storal Assistant on the Cork South and Kerry Circuil of the Methodist Church in Ireland. Paul candidated for the Melhc*Jisl minlsiry and was Ordained In 2011. Paul's ministry has taken him to Cavan, Longford, Carlow, and Kilkenny and he is currenlly stationed in Dundonald on the Belfast Clrcult, He Is 81$0 the Convenor of the Methodist Church In Ireland's World Development and Relief Committee and a member of the Irish Methodist Wodd Mission Partnership Commillee, Irish Melhodist Safeguarding Board and the European Commission on Misslon, commlttee on World Developmenl and Mlsslon for the European Methodlsl Church. Very Rev Dr Ivan Patterson (Appolnled Ofdained Mlnlsler In the Pre$b￿er0an Church in Ireland. Nov 23) inislered In Newcastle, Co Down for 22 years before retlrlng. Moderator of PCI 2011 and President of the Irish Councll of Church 2019-21. Convener of Unlon College's Management Commlttee. Long lime involvement in Central Europe especlally Hungary and Romanla. Rev Or Llvlngstone Thompson Rev Dr Llvlngstone Thompson Is 8 rellglon Speclallst and Iheologlan. He brlngs a wealth of knowledge in a number of flelds and experience and skills in Diversity and Inclusion training and in the management of non-governmenlal organisatlons. Pwp .0 ftyrsl ￿ Aio Ire,'wc- Ncrt*err1fe'¥a Strategy Durlng 2022. the Board of Chrlsllan Ald Ireland appfoved a new five year (2022-2026) organlsall¢)n81 strategy tltled "Slionger Together. Mission Everyone is equal in the sight of God, yet we live in a world where Ihe scandal of poverty. inequality and Injustice pefslsts. We acl as a global movement of people to respond in practlcal ways to alleviate suffering,. io expose and eradicate mlsuses of power- and to provlde humanltari8n support In crlses and ernergencles. We are a failh-based organlsaiion. anchored In many church congregatlon8 and a wlde network of trusled partnershlps wlth organisation5 acr055 the world who hold the same values. We bear witness, amplifying ihe volce of the marginalised and uslng our global presence to creaie a rnovement of people who passionately champlon dignlty. equality and juslice for all. Vision A world where: Everyone Ilves In dlgnily, free from poverly, Inlustlce, Inequaltiy and vlolence. Global resources are shared falrly and used sustalnably. The voices of those Ilving in poverty and crisis are amplifled 80 theif Slorles are heard and Ihelr slnjggles champloned. Values Love. Dlgnlly, Justlce. Equallty, and Inlegrlty Identlty We are here to help end poverty, Injustlce. inequallty and vlolence in some of Ihe poore81 counlrle8 across the world. We are an Inlemational development agency founded by the Protestant churches of Brflaln and Ireland. Christian Aid Ireland Is a separate independent enlity withln the wider Chrlstian Aid farnity, sh8rlng the same VISI￿ and values. Our work Is based on our Chrl8tl8n bellef ihal everyone Is crealed In the Image of God and deserves to a live a full life. We tackle both Ihe symptoms and root causes of poverty and Injustlce, challenging the systerns and slruclures that keep people poor. powerless. rnaroinallsed and vulnerable. We support people of all falths and none by worklng with local partners In around 30 countries In Afrlca, Asia, Ihe Middle East, Lalln Amerl¢a and Eastern Europe. Over two thlrds of ihe counlrles we work in are affected by conflict. We are a global movement ol people, churches and partner organlsatlons who p8sslon8iely champlon dlgnlty. equallty and Jusllce worldwlde, We are the change maker8, Ihe peacemakers. Ihe mlghty of heart. We are 8 rnember of ACT Alllance (Acilon by Churches Togeiher), the worldwlde ecumenl¢al netwlxk for emergency rellef. We are also a member of the IEA (Irish Emergencies Alllance). I- Cpr st ar Ac I￿ar¢ . l¥Yttrtrr Irearc Where we work. Chflslian Aid Wofks globally In 27 countrieg in partnershlp wrth fall￿baSed and secular partner organisations. Chri81ian Aid Ireland has a special focus on 23 core countries. where we concentrate our effort8 arKI resources to best effecl. Our focus countries are: Africa.. Burklna Faso, Burundi, Democratic Republic of Congo (DRC), Ethiopia, Kenya. MalawS. Sierra Leone, South Sudan, Zimbabwe and Nigeria. Asla, Mlddle East: Afghanlstan, Bangladesh, Syria. Lebanon, Israel and the Occupied Palestin18n Terrltory {loPt), Myanmar. Latin America and the Caribbean: Colombla, Dornlnlcan Republlc. El Salvador. Guatemala. Haitl, Honduras Europe.. Ukraine 12 ctrrst8pA¢jrea￿. I￿ How we work Worklng through partrwship.. People Ilvlng In poverty are the real expert8 on their situat5on. They should have the power to shape their future and fulfll Ihelr human rlghts. That is why we Work wlth local organisations or partners ihat have a unique insight inlo the problems faced by theSr eommunitleg. Together we devel¢)p prolecl8 tallored to meel the need$ of ¢ommunlties. which differ across locations and contexts. We work lo ensure that people living in poverty. especlally women and excluded groups, can participaie in declslon-making, holding ihose power to account. Worklng ihrough partnef organlsalions also means that we can provide support as soon 8$ emergencies happen and ensure that a locally-led resP￿se is sustalned both dunng and after a crisis. How we engage and communlcate wllh stakeholders Chrlstlan Ald Ireland communicates regularly wtth our supporters aljoui how thelr generous donatlons are pul lo use to lackle poverty and inlustl¢e. Our website. chrlstlanaid.ie. alongside our maln soclal media channels, Facebook. Twltter and Instagram, are the primary ways In which we share regular updates. We produce two 1 fvpage magazlnes 8 year in May and October. with feature articles about our overseas work. Church and communlty Inlti8llves across the Republic of Ireland and Northern Ireland Include regular ouireach and Infornation evenl8 to facilltate f8Ctrttrface enoagement arKI exthange with our valued supporters. How we engage with slaff: remuneration policy HR is provlded under a shared seThlce agreemeni from the London offlce and to date our remunerallon pollcy follows thelr wrltten policy. Salarles are set wllhln sn a pollcy thal reflects Ihe values and elhos of Ihe organlsatlon, benchmaTklng against olher comparable charltles and church organisatlons at a level that is just below ot at the median of these comparators. The ba$1¢ prln¢lple for detemilnlng salarles Is thal ernployees c8rrySng out the same or slmllar lobs In the same locallon are pald Ihe same or similar salary. Salarles differ where jobs are of a dlfferent slze, complexity, responslbility and accountabillty- Tackllng global poverty and soc181 injustlce is highly complex and we value the contribLrtion that each Indlvldual employee makes lo our organisallon's success. Our approach lo reward Is gulded by ihe followlng prlnclples whlch a￿ applled equally io all our gtaff wherever they are loc8led and whatever thelr positlon: We wlll provlde a tol81 reward package whlch recognlges contrlbutlon lo the aehlevemenl of our aims. Our rewafd offeflno wlll be competlilve In the marketplace from whlch we draw the people we need. The reward declslons we make wlll be conslslent and based ¢)n Ob}e￿1ve as$es$ment of our organlsatlonal needs. Wherever we can we wlll offer flexSblllty and cholce so Ihat Indlvlduals can achleve b%that18 most relevant and has most value to them. We wlll rnake arrangements whlch comply fully wlth relevam leglslatlon wherever we are operating. Christlan Ald Ireland monllors any changes lo pollcy or uplifts applled by Chrlsllan Ald and deddes whether the changes are applicable. relevant and appropriate to each of the jurisdictions in which we 13 ctrr.stap A e Ireare. Wtherr Irewc operale (namely Northem Ireland and Republlc of Ireland). Pay uplifts are dlscussed and reviewed by the Income, Finance. Risk and Audit committee (IFRA) and approved by the Board. Commltmenl lo be￿ practlee In Corporate Governance Christian Aid Ireland Is comrnitted to the slandards contalned wlthln the Irlsh Development NGOS Code of Corporate Govemance as developed by Dochas. The aim of the code Is to determine and formulate standards of besl Pfactlce in corporate govemance applicable to the Developmenl NGO sector wilh a view lo slrengthening the impact and quality of Development NGO work and enhanclrvJ slakeholder conlldence Sn the seclof. Ch￿st13n Ald Ireland belleves that it is compllanl wllh Ihe Charlties Governance Code as requlred by the Charitles Regulator. Reporting on compllance was required by January 2021. Thls code has replaced the Dochas code referred lo above. Oblecllves Chrlsllan Aid Ireland believes in tackling ihe root causes of poverty. not just Ihe symptoms. We believe the world can and must be changed so that there is equalily, dlgnlty and freedorn fof 811, We are driven to make thls change happen and to insplfe others lo help make It happen, Poverty, power. prophetlc volce and partnershSp afe Ihe four Cofe plllars of our understandlng of how to address and eradlcate poverty, Our organlBatlonal 8trategy to help ￿ 4thl•ve the8e f(Aw plllar•18 bu¢d around th•8e 4 sl•tqrn of 8trategl¢ Intent: Bulldlng a mov•mffit a¢ro88 Ireland: Amplifying the voices of those livlng In poverty and crlsls In the countrfes we work In, we wlll moblllse individuals, Churches, coalltlons and other organisalions to work with us for the world we want to see. 8ulldlng peaceful Just and Incluslve 80¢1•tl•8: We will work In solldarlty with our partners to address the root cause$ and symptoms of poverty and rneel the needs of marginallsed people and eommunlties In crises and conflict. We will bring together our Ilftrsavlng humaniiarlan work. longer term development programmes and peacebulldlng efforts lo better support people Ilvlno In crisis situations. D•mpAkw g•rNl•r •quallty •nd wportlrvJ p•opl• fac• dlKdmlnallon: We will work in solldarlty with our partners lo challenge Inlustlce so Ihal everyone. especlally ¥Yomen and glrls and those dlscrimlnated against because of their Identity, Can Ilve 8 full Ilfe. Tackllng th• root cau•08 of InJu8tlce: We will idenlify, challenge and change the syslem8 and structures that keep people in poverty, tackling imbalances In power and ensurlng the world's resources are shared fairly and sustalnably, Our corporate prlorStles are: Corpornte Prlorfty 1. Incrnase Instliutlonal Incom•: We seek to grow and diversify our income sources and manage our costs effectively. We also commit lo Influenclng donors Io Pfovlde flexlble fundlng to locally-led humanilarlan. developmeni and peacebulldlno iniliatives. Corporate Prlorlty 2. Increase non In8tltutlonal Income: We have seen a decllne In unrestrfcted income over the last few years in particular areas such as Christian Ald Week house to house collectlons. We commit to growing our income and in5pirin8 donor5 to give generously, from Pap .4 Chrisian A o Ireie. I￿49nc Indlvldual supporters to twsts. churches and institutions to ensure ourvision of the world we want to see Is funded both now and in the future, Corporate Priorlty 3. Organl&itlonal operatlonal excellence: we commit to Chrlslian Aid Ireland belno a positive place to work for and wlth. This in¢ludes.' Being a dlverse, welcoming. inclu31ve and Safe Space lo work regardless of race, ethnlcity, f8ith, disability, social background or sexual orlenlatlon: Ensuring our values of love, dlgnity, justice, equality and Integrity are lived out through all aspecls of our work; Being accountable to our donors. Supporters and Ihe communltles we work with by managing our resources, dellverlng our work effectlvely and eff Iclently and minimising our fooiprlnl on this fraglle earth.. Committing to our own leamlng and developmenl,. Monitorlng our work. Corpornt• Prlorlty 4. Dellver Impact In our prowamm••: In Ilne wlth ¢)ur organisalional $118legy we Dellver qu81ity programmes locused on,. by provldlng Ilf saving emergency support. meanlngfully involving women, youth and marolnallsed people In peacebulldlng & conflici preventlon processes and supporting people lo demand their basic rlghts and prornotlng hum8n rlghls.. by partnerlng with feminist and mlnority-led organisations to brlng about gender equallly, promoting and protecting ihe efforts of our partners, human rlghls defenders and a￿1¥1818 to bring an end to dlscrlmlnation, strengthen the prolectlon of vulnerable groups. uslng our expertlse to support and St￿n0hen partners to reduce and respond lo vlolence agalnst women. glils end Oiher at. rlsk groups and 8lrlving to 'Leave No One Behlnd. Deepen oui commltmenl lo working in partnershlp by. champlonlng the wishes and preferences of the people we work wllh and shifting power to local communliles.. deepening our undefstanding of how our power shapes our partnershlps.. learnlng from Ihe expertise of local partner organlsations and the firsl hand experiences of ihe communilies we work wlth., provlding more suslained financlal support to our Ioc81 partner organlsation8. cO￿ra￿ Prlorlty 5. Bulld a mov•m•nt au088 Ir•l•nd'. We wlll do thls by.. deepenlng and nurturing (yjr relationships with churches and congregatlons lo expose the issues of injustice and Inequ81Sty and lo undersland the depth and complexity of these Issues and how we can respond a8 Chri$lians: encouraglng indlviduals, churches, schools and groups to speak up for lustlce and Influence change. gafvanlslng volunteers lo glve Iheir tlme and talents to grow support and inviie people to pray wllh us; movlng people to pray and acl in solidarily wilh those Ilvlng In poverty connecllng us as global nelghbours,. deepening publlc awareness and understanding of our unequal world by fallhfully telllng the slorle$ of those livlno In poverty and crlsis and helplno supportefs explore how they can act as global cltlzens to bulld a better world. Corporat• Prl•rfty 6. T•ekl• th• root cauM• of InJu8tlc•: We wlll do thls by: Bulldlng alllances to 8hlft government pollcy In Ireland and olobally,. Informing and challenging political leaders to t8ke actlon. advocating for changes In laws and pollcles at govemmental, EU and UN levels and holdlng those In power to account demandlng a more jusi economic system where power and resources are shlfted from a small number of extraordlnarily weallhy countries to individuals and communllies that have been excluded.. pushlng for falfer global rules In tax, finance and corporate acc¢)untabllbly.' demanding falrer cllmate action ensuring weallhy, hlgh-emlttlng Countrles 9tep up and deliver thelr fair share of Ihe global effort nee(led,' producing tlmely. thorough and Impactful researoh and analysis working wlth local partner organisallons to hlghlight Inlusiice, Isolate Its causes and ralse awareness of the acllon needed lo end It. 15 ￿r.sE aTr Ac Ireapa-1%ts1trerp Irearc Corporate Pnority i.. Increase instltulional Income As we seek to grow and diversify our income sources, we have made a number of fundlng submissions over the Coufse of the year. The submissions have either been dlrectly from CAI or as part of a submission from the wider CA family. An overview of the hlghlights during the year are as follows: CAI had 2 Successful ECHO consortla PfOPOS81s in Myanmar for the Fronl Line Emergency Responder project and Cyclone Mocha emergency, These totalled £1 m of new ECHO funds for CAI CAI, on behalf of the wider CA farnily, is now globally leading on all ECHO fundlng and al funding opportunities and donor engagement CAI Inslllulional Fundlng has positlvely exceeded expectatlons and has exceeded FY23124 Income Target CAI has secured membershlp of Ihe VOICE EU -Ihe network of European humanharlan INGOS (httPS.'/lvolceeu.org) CAI was one of 3 organlsations successful In an Irlsh Ald ¢811 for proposals to support capacity bullding of local organls81ions in Ukraln• CAI secured an ECHO Top Up Granl of É150,000 for ECHO Fronl Llne Emergency Response project in Myanmar Three (Slerra Lwn• - $1.9m, Columbl•- $1,75m & H•ttl- $1.5m) UN Peacebullding FurKI (UNPBF) appllcatlons were successful (doubllng ihe nurnbef of PBF contracls to dale) Wlth assislance from CAI'S Peacebuilding and Confllct Preventlon Team, Chrlstlan Ald wa8 accepted to the FCDO Confllct, Stability and Securlty Fund (CSSF) Framework (fund value- £300.000.000). In addlllon, CA has also been accepted to the FCDO Global Development Dellvery Frameworf( (GDD) framework (contract range £Srn to £1 OOm- fund value GBP 3,000,000,000), focused on the confllcl streams of work. Chrlstlan Ald was the only successful NGO-led consortium in this framework 7 further ECHO proposals were submiiied Ihls year. We have recelved I response 30 far - CAI has been prtrselecied for Ihe proposal submltled in South Sudan. Responses to proposa18 for Mymmar, 8urkln• Faso, NW Nlgerla, NE Nlgerla, Palestln• and Haltl are awalted Corporate Prlority 2.. Increase non Instilutlonal Income We recognlse th81 a large percentage of our publlc Incomelg generaled by and thr¢yJgh churches and Indlvlduals who are part of a worshipping community- An analysis of ourlotal income In the past ten year s showed relatlve stabillty but also the need to put In place a growth strategy, prlorltlslng the channels of regular glvlng. leqacies and major gifts, while continuing to work closely V￿th our core church partnefships and events programmes particularly in the areas of regular givlng and legacy glfts. Christian Ald Ireland's public fundralslng comes from a mix of audlences Includlng churches, trusts, indlvldual dlr¢ct m811 donations, regular glfts. legacles, a shop and some major donor relatlonshlps. We value our major annual publlc fundraising evenl. Chrfsllan Aid Week but also recognlse the challenges faced by ihose who lead ihe house to house collecilon In Northern Ireland. We have finalised our case for support. We conlinue lo explore and expand digital fundraising opportunitie3, We have crealed a dedlcated Fundr8islng and comrnun1catl(￿S Commhtee to advise on the WO￿ of voluntary fundraising and communlcations. We are grateful for the generous support of our small portfolio of trusts and fwndations in Ireland who have enabled us to support a varleiy of programmes, We have been Incredibly encouraged by ihe generoslty of our denomlnatlonal partners In recent times. The Presbyterian World Developmenl Appeal has been supporting projects in Sierra Leone, South Sudan and Haitl and addilional fundlng was provided for the ongolng humanitarlan appeal for Ukralne. The Church of Ireland Blshops Appeal have continued Io suppc)rt our work In counlries Such P•Je 16 Cfrr ￿ ar Ac Ireapd- Ire3rc as Malawl and Turkeylsyrfa followlng the devastating earthquakes. The Mtthodlst World Development and Relief Committee began a new partnership with us supporting a partner CASM in Honduras working on climate change adaptlon In the dry coiridor. Corporaie Prlorlty 3.. Organlsatlonal operatlonal excellence We want to ensure that our staff have Ihe right skills and abllities to dellver our prlorlties and thai those slaff can develop and flourlsh. We also wanl lo ensure that our staff. partners. and volunteer8 are trealed fairly. respectfully and with dignity. Some Christian Ald Ireland Staff continue to work from home and adapi to a dSfferenl way or working. We continue lo provide support whefe necessary in order to make this change as straight forward as posslble. We continued to ensure that processes and controls were In place wllhln the charlty, lo ensure we conducted our work In an open, transparent and accounlable mannef lo effectively manage and Control the org8nlsatl￿, meeting all governance requlremenls. The Board mel regularly, has dlverse rnembers. wlth good skllls and mlx of gender, has induction procedures in place and Is well attended. Further ddalls are ouilined in the Structure Management and Govemance secllon above. A numbef of policies were eilher revlewed or Introduced over the course of the year. A 3year programme of head offl¢e Internal Audtts19 In place. Chrlslian Aid Ireland rnonitors and complles wlth leglslallon, standards and Codes whlch are developed for the sector In Ireland. Chrlstian Ald Ireland subscrlbes to and Is ¢omplSant wlth the following standards.. The Charities Acl 2009 Dochas Code of Corporale Govemance Dochas Code of Conduct on Imaoes and Messaglng The Lobbylng Act 2015 The Charltles Govemance Code The Board of Chrlstlan Ald Ireland have chosen lo complete Ihe self-as8essrnent checkllsl on the Charitles Governance code as Issued by Ihe Charilies Regulator Instead of the Dochas Self- Assessmenl checklist. The Board belleve8 th81 we are compllani whh ihls code. The Board alm to ensure the followlng slx prlnclple$ of chartty govemance are applled- advanclng rts charltable purpose behavlno wilh integrlty leadlng people exerclsing control working effeclively and being accounlable and transparent There were no polllical contrlbutlons In Ihe year ended 31 March 2024. and as a result no disclosures are requlred under the Electoral Acl, 1997. As requlred undef the Regulatlon of Lobbying Act 2015. Chrislian Aid Ireland now records all lobbylng acllvlty and communlcatlons with Designated Publlc Offlclals (DPOS). We have made all relurns and subrnlsslons requlre(I by ihe Acl. We contlnue to rnonitor cosis and try to ensure value for rnoney in all our procurements. Regular financial monlloring takes place at Income, Flnance, Rlsk and Audlt Commlttee and Board meetlngs. Annual budget and 3-year prolections are prepared lo ensure flnancial Infrastnjcture Is In place lo gulde deeislortrmaklng. P￿e 17 Cfrr st ar AIJ Ire'apa- Iwitrtrr Ire2rc Financial Review The financial stalements for Christian Aid Ireland are sel oul on page 40 to 54. A detalled commentary on Ihe principal sources of fundin9 and the financial result$ for the year ended 31 March 2024 Is OLrt below. Income 31103124 £'ooo 2,153 31103123 £'ooo 2,697 Income During the year, Ihe ehar5ty ralsed £Z153k (2022123.. £2.697k) whlch reflects the conlinued eommrtment of Chrlstlan Aid Ireland's very generous supporters and sponsorlng churches to meetlng the needs of poor ￿MMunItIeS throughout the world. The prlnclpal funding sources are oullined below: Donatlo This includes Christl8n Ald week, Regular Gifts. Church Partnerships, General Donations, and Denomlnallonal appeals. Gift Aid on donatlons enabled Christian Aid Ireland lo reclalm £170k on donations during the 2023124 financl81 year. Donations 31103124 rooo 367 397 350 358 276 1,748 31103123 £'ooo 407 405 824 341 493 2,470 Chrlstlan Aid Week Regular Gifts ChurchlDenomlnatlonal General Donations Emergency Appeals Income Christlan Aid Week We are Wofklng with our volunieer organlsers and collector8 lo explore and diversify the annual house lo house collecllon. Ch8nglng demographics and an increaslngly ¢8shless soelety requlreg Ug lo be innovative in our approach to Ihe Chrlstian Aid Week appeal. Bulldlng on the Inlegrfty and commitment of our collectors, also offerlng different ways to engage the general publlc wlll offer ¢)pportunllles 10 SUPPOrt our volunteers and increase publlc glvlng. A wlde range of activlties take place durlng Chrlstlan Ald Week Includlng our re(1 envelope house to house collectlons. publlc streel collectlons, coffee momings. church collecilons and the Blg Brekkle carnpalgn. The amounl ral8ed for Chrlstlan Ald Week was £367K down £40k {10%) on1881 year. Regular Gifts Regular glfts are payments made by genefous and commltted Indlvlduals on a rnonthly, quarterly or annual basis by direct debll Of slandlng order. These donations are most Importanl as Ihey provlde a source of predlctable Income end allow us to plan for future work. Thls ralsed £397k In the financlal year (2022123: £405k). a decrease of £8k {2%), Regular glvlng remalns a key area for f￿Ure grovrth In our fundraising strategy, 1 78 Ctrrsiiar Ire,w¢- Wtrerr 1re.apo Church Partnerships and Denominational Income The churches continue to support us generously in our emefgency and long- tefm developmeni work. Income from Church PartnershipslDenorninational Income was £350k (2022123". £824k). The maln DenomlnalSon8llChurch incorne recelved during the year came from the Presbyterian Church in Ireland (PCI). Church of Ireland Bishops, Appeal (CIBA), the Melhodist Church in IrelarKI {MCI) and the Rellglous Society of Friends (Quakers). Church Income also includes funding received from Christmas, Harvest and Easter/Lent appeals, speaking engagements, Church visils and the 81ack Sanla appeal. Gener81 Donations General donatlons 8re those donations recelved from general cash appeals. challenge events. community events, trusts & foundatlons and unsoliciled income. Further details of these are noted In the Fundralsing section of the Annual Report. Income from general donatlons totalled £358k (2022123: £341 k). Emergency Appeals Erllerqoncy fjpi)*)¢il% 31103124 £'ooo 3 7103123 £'ooo Humanft•rlan App•al$: Hunger Appeal Afghanlstan Appe812023 Ukraine Crisis Appeal 2023 East Africa Hunger Crlsl$ Appeal Turkey & Syria Earthquake Appeal Llbya Floods Appeal Middle Easl Crisis Appeal 2023 Emergency Appea15 74 55 210 216 60 95 276 493 Ernergency Appeals Income fluctuates from year to year dependlng on Ihe seale of dlsaslers across the world. In the 2023124 flnanclal year. Iwo new humanhlarlan appeals were launched. Chrlstlan Ald Ireland supporters donated to our appeals durlng the 2023124 year raising £276k {2022123.' £493k). This funding comes from the publlc, church denominations and tnJsls and foundations. Legacies 31103124 £'ooo 363 31103123 £'ooo 192 Legacles We conlinue lo recelve donatSons from the leoacies of exceptionally generous Indivlduals. who remembered the work of Christian Aid Ireland with the world's pooresi people in their wills. These Indivlduals contributed £363k to Income during ihe year (2022123: £192k). This Is another key area we hope io develop as oulllned In our fundraising strategy. ' 19 Chr si ap A¢ Irearr,- Pthbefr IWNI Other Other Charltable Actlylties 31103124 £'ooo 31103123 £'ooo 28 Other Tradlng Actlvltles Investments Incorne Other Income 14 42 35 Other Tradlng A￿1¥￿1•3 The tradlng Income refefs lo the operalion of our charity shop in Garvagh, Co. Londonderry. The Income recelved ffom the shop amounted to £28k (2022123.. £28k), Inv•8trMnt Pollcy and Incom• Investrnenls are made In short temi bank deposlts In eonlunctlon wllh cash flow requlrernenls for the organisatlon. These deposlts are placed only wllh repulable Instilutlons thal have a credil ratlng of B+ or more. The investment positlon of ihe organisalion is reviewed by the Income, Flnance. Rlsk and Audit Committee on an ongoing basis throughout the year. The Income from Short term Inveslments for the year was £14k {2022123'. £7k). Where the money came from Othw Income Week Church and Denomlnatlon•l 16% Emerioncles 13% Gentral Dcmlatsons and Oth¢r 35% 20 Cbr star A¢ Irearo. Nrthrr ITe6r We spent a total of £1,928k (2022123,. £2.339k) during the year. £1,452k (75%) wag 9pent between our charitable activities as follows: Developmenl £727k (38%): Hurn8nltarian work £276k (14%) and Campaigning, Advocacy and Educallon £449k (23%). We Invesied £476k (25%) in raising funds. For every £1 we spent on fundralslng ihis year we raise £4.52 to furthef our work. A key part of our work In development 8nd emergencies is our work through partner organisatlons. These partnerships are funded by means of grants. To ensure that these partnershlps are working effe￿1Vely Christian Aid Ireland slalf spend tirne worklng wilh partnefs lo develop ihe mosl effectlve projects and programmes to be delivered, lo increase the partners, capacity to dellveT ihe programmes efflclenlly and effectively. and lo monllor and evaluale and report on Ihe work the partners have perforrned on our behalf. An analysis of vthere we spent Our charitable funds18 provlded below. How we 8p•nt th• money How we spent the money Raisi￿ Fwrfls 25% Develtjpmw 38% campa￿￿1￿% Advocacy And Educat1¢ 23% Huilianitarlan 14% Rw•rv The total reserves of £2,524k as at 31 March 2024 fall Into two categorles: Resthcted Funds Reslrlcted lunds are generaled when the donor stipulates how a donation may be spent. In many cases Ihere wlll be a lime lag between vthen such funds are received and when they are spent. wFih emergency appeals there may be a need for immediate relief work. followed by longer term 8ctlvltle$ to rebuild people's Ilves and Ilvellhoodg. in Ilne wilh the appeal request. This may result In appeal rnonles belng spent over several years. Page 21 ￿.￿r ¢t w A",c Ire.,￿e- hon*ÈYn I￿13rC At 31 March 2024. we held £944k (2022123.. £879k} In restricted funds. mainty relatlng to denominational Income. Restrlcted funds balances as at 31 March 2024 are detalled in Note 14 of the Flnanclal Staiements. Unrestricted Funds Unrestricled funds are generated when the donof does noi ￿lpulate how the incorne may be speni. Withln certaln operating needs. the chafkty's policy Is to ensure that such funds 8re speni as soon as possible. while ouaianteelno ihai these resources are used effe￿ivelY. Unieslrlcled funds include designaled funds where ihe Dlrefflors have set aslde money for a speclflc purpose. 11 Is the policy of Christlan Ald Ireland lo hold a mlnimal operational reserrfe lo cover any temporary shortfall In Income. unforeseen rise in spending requiremenls or olher financial conllngency. so that the charlty can continue to operate ai any ilme. The level of Ihls reserve Is based upon the Dlreclors. assessmeni of the Ilkellhood of such financial conlingencles and the Impacl they mighl have. In practlc81 terms, the Direclors have required that the organlsatlon hold between 10 and 25 weeks of unresirlcted spend as reserves. At 31 March 2024, the unrestrlcted reserves were £1,580k (2022123." £1.420k), of whlch £937k were sel aside as other designated funds, £129k for voluntary income generallon Investment, £117k for budgeted deflclt and £691 k for project fundlng, £9k for flxed assels and the operatlon81 reseThe of £634k {represenlSng 22 weeks of unrestrlcted spend). These are unprecedenled tlmes, and thls level of reserve is deemed necessary due to the uncertain nature of the Impa￿ from co$1 of Ilving crisis on Chrlstlan Ald Ifeland's unrestricled Income. Unreslrlded funds movements and balances as at 31 March 2024 are detailed In Note 15 of the Flnancial Slatemenls. Corporale Priorlty 4.. Dellver Impact in our programrnes The Peacebuilding & Confllcl Prevenllt)n (PBCP) team has participaled In 8nd conlributed 10 2 separate thematlc lechnlcal revlews of peacebuildlng prectlce by ihe UN. the first on hale spee¢h, the second on Iranslllonal lustlce. We contrlbuted to a new paper on Ihe HDP nexus by EPLO almlng to draw OLrt Ihe peace cornponent of the HDP Nexu8. Head of Programmes and Head of Programme Fundlng and Development attended a series of 5 workshops facilitaled by Dochas looking at locally led developmenl and opportunities for joint advocacy io Irish Ald and olher donors. PBCP participaled in rneetlng$ wlth glob81 peacebulldlng agencles In Geneva for PeaceNexus Foundatlon's speclalist partner meetlng. Geneva Peace WeeK and UN slde meetlngs on cllmate and conflict. New Human Rights Defender protection guldbnce Is being finallse(I for Ihe P8CP prograrnrne framework (lechnical tools and guldance resource), to be rolled out through the communlty of practlce. The PBCP team presented the Pockets of Peace Report lo the Alllance foi PeacebulldlnG In ihe USA. grouping of 200+ organizations working In 181 counlrles to end vloleni ¢onfllci and bulld suslalnable peace. CAI attended the European Humanitarlan Forum and DG ECHO P8rtnerg Segment along wlth ACT EU meetings in Brussels in March (Head of Programme Fundlng and Head of Peacebulldlng). We have developed a position paper on locally4ed developmenl and humanilarlan action which outllnes our current approach io locally-led development and humanllari8n action and h￿hlIghts speclflc areas that we wlll priorltise in 2024. Pi¥Je' L CTrr $1 ar Ac Ireapo- Kuitrerp Irew. Corporate Priority 5: Building a movement 8cross Ireland We are conllnually grateful for the consistent support we recelve from our spOnS￿l￿g chufches - financially. prayerfully and in edLKallon of important developmenl issues. We exhlbited as part of the Assoclatlon of Mlssion Societles 8t the General Synod In wexI￿d In May, and gave out 70 CAW packs to minlslers. We travelled with PCI and a videographer to Slerra Leone In April to g￿her content ahead of ihelr 2023124 World Development Appeal. We exhlblted at Iwo conferences and gol Involved In those conferences as rnuch as we could - for ex8mple volunleering to speak wlth the teenagers about our work. and serving tea and coffee In the café area one evening. We have Completed and subrnltted a self-assessmeni for the IDEA code of good practlce for Global Cltlzenshlp Edu¢ation. Belfast Blble College approached CAI to teach Iwo classes of ihlrd year degree studenls, We had a 'Talking Climate Justlce, wient In Portnjsh In collaboretlon with the One Wortd festlval. We look part in a climate protest In Dublln as part of ihe Global Day Of Actlon to End Fossll Fuels. We dellvered a Talking Climate Justlce event and spoke at the Cllmate Ralty held In 8elfa3t. We have developed a new Gender Justlce workshop. We were quoted throughout COP28 8chlevlng over 50 pleces of coverage. Corporate Priority 6: Tackle Ihe root causes of Inlustice The pollcy and advocacy ieam bulll on our work and prevlou8 campalgnlng durlng 2023-24. focused on our Iwo core prlorltles of economlc Jusllce and climate justlce. We were Invkted to partlclpate In the Natlonal Economlc Olalogue, hosted by ihe Irlsh Govemment, Our Head of Pollcy & Advocacy spoke about our research on tax avoldanc• and rts impact on developlng countrles. We also provlded input lo Ihe Irlgh Human Rlghts and Equalhy C¢)mmlsglon (IHREC) ahead of a UN revlew of lilsh economlc pollcy. We met key Irish offlclals and MEPS to advocale for support and improvement of a proposed new EU law to clean up human rlthts abuses in glob81 supply chain8. CAI al80 gave Input as part of the DFA'S advisory group on business & human rlght8. Wlth other NGOS in Ihe Irish Coalltlon for Business & Human Rlghls {ICBHR), we held a satirScal protest in Sl. Slephen's Green hlghlighling ihe Issue of palm oil planlalions and1088 of nalural resources in developing countries. We Worked wlth Chrlstlan Aid colleagues on a new research report assesslng different Opiions lo pay for Ihe landmark Loss & Damage fund agreed at COP27 ('The Loss & Damage Fund - Where Does the Money Come fromy). We also attended UN-level technleal discusslons ihai happen brfween COPS, focused on how Ihe L&D fund will work in practice. We t*Kote Ihe Inlernalional secllon of thls Stop Cllmate Chaos submlssion lo the Iflsh Governmenl consulialion. seeking expert advice for the 2024 Cllmot• Actlon plan. li focused on climate finance & Support for developlng Count￿e$. TJ Chr star A¢ I￿ana. Irewc We worked wilh UKILatln Amerlca Carlbbe8n colleagues on a new report on protecting human rights In the green energy transllion. It Is part of our ongoing work on corporate accountablllty- It bullds on CAI'S research on coal mlnlng (Colombia) bul wiiih two new case studie8 on alumlnium mining (Br8ziI) and wind energy infrastructure (Kenya). We dr8fted a submlssion from a coalition of Irish NGOS to one of the UN'S mosi senior human rights bodles (ICESCR) as part of a review ol Ireland's economic pollcles, focused on tax avoldanc• and how It impacts developlng countrles. We presented the research lo the Commrttee. who ￿rOnglY supponed Ihe issue in a formal twfrday hearing wlth the Irlsh Government. They then published formal recornmendalions asking Ireland to reform their tax pollcles lo prevent avoidance.11 is only Ihe second time everlhis has happened, and the first was also based on CAI'S research We were part of a Chrislian Ald delegalion that attended the UN climate negoiiatlons (COP) In UAE. We are grateful to Ihe lrfsh Melhodl81 church for provlding us with funding In order to further our Pollcy & Advocacy work. )4 st w. 4 I:, Irp ￿r. N'offteln Ire,'wc Looking io the fulufe The followlng wlll be our key area5 of focus over the c￿TrIng year(s). Corporate Prlorlly 1. Increase inslitutional income In order to increase and dlverslfy our In￿llutIonal income over the comlng yeaf and beyond, we wlll alm to undertake and focus on the followlng: Strateglc dlrectlon and management of a successful CAI Programme Funding function and donor porrfolio wilhin a One CA framework Accelerate and sustain CAI funding grovrth and arnblllon Ensure thal Irish Aid is conf Idenl in the qualiiy of CAI'S ICSP and Is aware of the polential lo absofb additlon81 fundino when opportunitles arise Fundlng response to sudden onsei emergencies and oiher humanltarlan work through successfully pursulng opportunities for humanitarlan fundralslng, Including appea18 Corporale Prlority 2. Increase non instltutlonal income In order to Incre8se and dlverslfy our Institutlonal Incorne over the coming year and beyond, we wlll alm to undertake and focus on the followlng: Fundraising strategy Is fln8llsed and Is belng Implemented Embed Ihe new Comrnunlcations and Fundralslng Commlttee Grow our donor and supporter base Trusts and foundallons Deliver a successful Chrlstlan Ald Week Grow unrestrlcled Income Ensure Glft Ald and Efflclent Glvlng claims become business as usual Work wlth CA eolleagues lo develop a long tern sustainable process reclaimlng Income Corporale Priority 3. Organisatlonal opefallon81 excellence In order to ensure that we malnlain and build upon operatlonal excellence. we wlll alm lo undertake and focus ￿ Ihe followlno: A CAI operatlonal model that Is fulure proof. adapiive and responslve io ihe changlng exlem81 envlronment Agreemenls between CAI and CA Board & Leadershlp Team perfomi8nce Staff engagement Equalrly. dlversity and Incluslon and belonglng Pollcy revlew Delivef cornpllance & governance responslbllllles Corporate Priorlty 4. Dellver Impact In our programmes In order to ensure that we malntaln 8nd build upon our piogrammatic operational excellence, we wlll alm io undertake and focus on the following.. Irlsh Ald programme ECHO projecls and programme$ Development funding Thematic expertise and programme approaches Speclflc peacebulldlng and confli¢1 prevenllon expert13e External engagement and influencin8 Paoe 25 Chr,st w &.c tre..¥o- Noritrem Corporate Prlorliy 5. Build a movement across Ireland We will airn to undertake and focus on the followlng,, Build deeper relatlonshlps wlth churthes and Indlvldual Chrisiians lo inspire and equlp them lo ch811enoe the rool causes of poverty ihrough glvlnglfundraising, acllng and praylng Develop and grow our Global Citizenship Engagement work Proactive communicalions for every key opportunity and ablllty to react to news cycle Ilnked to emergencies. global work, advocacy campalgns and supporter efforts Continue to work towards Improvlng quality of contem and stories for social rnedla, webslle, magazine and medl8 Corporate Prlodty 6. Tackle the root causes of Injustice We will alm lo undertake and focus on the followlng: Economic lustlce Suppty ch8ln18w: contlnue to advocate for ambnlous. effectlve new IRL and EU laws requlrlng human rlghls and envlronmental due dlllgence checks along company supply chalns., advocacy to MEPS and IRL govemment lo pass dfaft EU dlrectlve and transpose Into1rf8h18W, publish analysis of flnal iexl. ICBHR.. strengthen CAI'S leadershlp role wfthin the Irlsh Coallllon for Bu8ines8 and Hurn8n Rlghts, grow membershlp and financial st8blllty,' hlghllght our local partner work In campaignlng. Tax Impact revlew.. advocacy and campaigning Ilnked to successful UNCRC & CESCR subrnlsslons for government lo conducl a new formal 'extemal impact. analysis ol tax Impact on developing countrles, ten years on from 2014 review. UN Tax Convenllon.. work wlth partners ITJN, GATJ) lo advocale foi a new UN Tax Conventlon that would address avoldance and benefit developing eounlrles. Domeslic tax pollcy.. continued advocacy to close the'slngle Mall, lax avoidance stnjclure, reform tax treaties slgned with developlng Counlrles and Implement the OECD reform deal Cllmate justice Domesllc dlmate actlon., ongolng advocacy to ensure that Ireland's carbon budgets and annual Cllmate Action Plan are ¢on¥istent wlth Ihe Parls Agreement and falling nalional emlsslons COP 29.. attendance. advocacy and medla work In Azefbllan Nov-De¢ 2024 88 pan of wlder PPC deleoailon Global cllmate ftnance rules.. a formal revlew (NCQG)18 happenlng al UNICOP level to fundamenlally change how cllmate flnance works and Is dlstrlbuted,. Influence ihls wlth PPC Colleagues and push Irlsh Government to engage Irlsh cllmate flnance: yearly lechnlcal assessment of Irl$h cllmale flnance contrlbulions (adaptallon, mitlgalion) and advocacy towards Irish Govemment to hit UN and fair 8hare targets Loss & Damage lundlng,. a¥ follow up 10 2023 publScatlon The Cost of Inactlon paper, edvocate for increased Irish L&D funding and our proposals to raise revenue Includlng a levy on fossll fuel producers pa￿ 26 Ctrr stan Aic I￿4r￿- ￿￿￿err Irewc Countyspeclflc cerreJ￿ mlne: progress formal OECD human rlghts ¢ornplalnt regardlng the mlne's Impart In partnershlp with c￿lAR CINEP. AIDA & GLAN In¢ludlng medlatlon between comrnunltles & ESB.. Prlmetlme Speclal and other media work IOPT.. coalition building and campalgnlng with Irlsh clvll soclety partners, In partlcular responding to Gaza and pushing for accountability in relation to violalions of intemational law PCHR vlslt.. Brlng partner Ihe Palesllnlan Cenlfe for Human Rlghls (PCHR) lo IrelarKI lo speak about Gaza Peacebulldlng and Confl1￿ preventlon Ongolng polltlc81 advocacy tackllng rnllltar18atlon and crlses Cllmate and confllct policy paper underway Working with PPC and partner in East Afrlca Electlons 2024 CAI electlon manlfesto.. draft 8 new CAI Electlon Manlfesto 2024 for ROI. brlnglng together all the above strands of work and oihef long-standing asks,. work with colleagues In PPC on UK focused manlfesto Campaigning.. engagement with TD candidates, Joumallsls and olher medla lo hlghlight key electlon asks Dochas.. help io draft the Dochas manifeslo including husting8 With all parties on ODA Slop Cllmate Chaos.. help io draft the SCC manlfesto Includlng husllnos Yibth all partles on global climate justlce and climate flnan¢e ICBHR pledge.. draft a common ICBHR pledge and canvass for polltlcal slgnatures. committing to supporting new suppty chaln laws Brussels vlslt.. Sn Julylsept 2024 efter Eur¢)pean ele¢tlons, roundtable wlth all new Irish MEP8 In 8rus8els Princip81 risks and uncertainties Chri$tl8n Aid Ireland has established a rlsk management Stralegy whlch documents our approach to rlsk management and sets the dlreclion for this Work, Appropriate systerns and procedures are In place to manage these rlsks and provlde reasonable bul not absolute assurance against occurrence. Everyone in Ihe organisatlon has a role to play In rlsk management. The executlve leadershlp leam identifies the major slraleglc, bus5ne$$ and operatlonal rlsks thal the charity is exposed lo,. and lo assess the Ilkellhood of such risks occurring and the level of impact they would have. The leadership team continually reviews and manages the Identllied rlsks and report6 regularly to Income. Flnance, Rlsk and Audlt Commltlee (IFRA) Ihrough the risk regisler. The rlsk reolsler olves a deialled I1￿ of 811 the organlsatlon's risks, Ihe level of the fisk 8nd Ihe risk owner who Is responsible for monltoring each rlsk. The leadershlp ieam Is supported by ￿aff In Identlflcatl¢)n and management of operatlonal rlsks and irnplement actions as instructed. The Inlemal audlt functlon provides advice and guidance on the management of rlsk relaling to the design, implemenlation and operation of systems of intern81 conlrol. The Incorne, Flnance, Rlsk and Audlt Committee (IFRA) ensures that the executlve leadershlp ieam has an effectlve flsk managemeni process In place and reviews Ihe rlsk register lo ensure they are satlsfied that all corporate risks are included. It also monltors the progress on Ihe managemern of corporate rlsks and provldes regular updales lo the Bo8rd. The Board approves the Risk Management Strategy and ihe oroanl8allon'$ rlsk 8ppetrte:11 approve8 the Risk Register on an annual basls and monIt￿S progress of corporale rlsks throughoul the year. Page 27 c￿n$t￿ Aitt Irei•o- fvonbeTP Ire!ar.c The maln rlsks Identlfled together wlth the actions to mItIg￿e Ihe risks are summarised below. Financlal Stabillty Ri.sks The pdnclpal Ilnancial ri8k8 relate to the economic environment changes In donor expectations and our abilily to respond and ihe divefslficatlon of fundlng both In donor base and between restrlcted unrestricted fundlng In our fundralslng strategy. The fundraislng envlronment remalns very challenglng wilh a combinatlon of Increased coMp￿tIl0n for public funds, globally competltlve calls for fundlng and pressure on Govemmeni finances. Popullsm and natlonalism reduce the space for policy and advocacy work. Failure to maintaln dlverslfied income base means there is a risk of becomlng over-rellant on one Institulional funder. In tum. new Donors may bring new and more strlngent requirements. Chanoes In the economy at home and percepiions of weallh of middle income countries can dlstort people's vlew of ihe reallty for many people Ilvlng in those countrles and can Impact their propenslty to give. Mlllgaling actions To reduce the rlsk of significani fluctualions In Income or fallure to achleve ihe necessary level of income to protecl our programmes a comprehenslve fundraislng slrategy has been approved by ihe Christian Aid Ireland Board. Thls slrategy adopts a more targeled approach io fundraising. focuslno on a smaller number of key areas such as Indlvidual glvlng, mld to hlgh level donors arKI legacle¥. A From Violence io Peace fundralslng strategy has been developed for Irlsh fundlng whlch targels 8Ix 8peclflc InslitLrtional donors. We regularfy revlew flnanclal Informallon, adjust budget and revlew expendlture lo reflect expected levels of Income and have a reserves policy in place. We ensure expendllure Is minimised by ensurlng processes and procedures are In place to ensure we achieve value for Money on 811 expendlture. We have a Publlc Engagement Strategy In place and perform advocacy work on Pfotectlng the International budgel including exploring lost Sncome from lax schemes. We will contlnue to build on our good relatlonshlps wlth institutional and buslness donors and hafness Ihe commitment ol our supporters and stakeholders to ending poverty. We have regular meetings with our major In$tllutlonal donors and have a Prograrnmes team to develop proposals and lo manage grants recelved, There is 8 dedlcated flnance resource for restrlcted funds. We revlew our fundlng stralegy and leam capaclty and perform partner capaclty assessments and monitor and evaluate programmes and have a system in place for rlsk assessment and evaluallon of new donor fundlng opportunltles. Govem8ncelComplianc•: Risk The prlnclpal Governancelcompllance rlsks relate lo Christlan ASd Ireland's compllance wilh laws and regulalions.. Christian Ald Ireland's compliance wllh donor requlremenls,. partner ¢8paclty lo compty wlth laws and regulatlons and donor requliements: compliance wilh General Dala Protection regulallon {GDPR) and mlsuse of funds, fraud Co￿uptIon or Inapproprlate behaviour. Christian Ald I￿land receives a significant amount ol fundlng from Instllutlonal donors and sponsorlng churches. The managemeni of Inslilutional donors, requlrements are complex and prescriptive in nature. Compllance wilh laws and regulallons Is challenging partlcularly in-counlry regulatlon and the restrictlon on clvll soclety space in the countrles In whlch we operate. Miligaling Aclions The organlsatlon rnItlg￿eS IhI8 risk by having regular Interaciion wth donors lo understand Ihelr needs. Chrlstlan Aid Ireland and country teams provlde regular ￿pacIty buildlng al staff and partner Pap. 28 1)fsiar. Ac Ire4rc- NKrtherr 5Ea level to assess organlsatlonal and flnancial c8P8CIty and to ensure donor t>bltgations are met. Partners are trained on donor compliance requirements. We have clearly designed pollcles and procedures In relation to programme and projecl management including the use of IPIMS (our grant management database). Monltorlng and evaluation visils are performed by Chrlstlan Ald Ireland staff and country teams undertake programme reporting to Christian Aid Ireland. Christian Aid Ireland adheres lo Ihe seclorfs recommended codes of pra￿lce such as FRS 102 The Financl81 Reporting Standard applicable in Ihe UK and Republlc of Ireland and the Charlties SORP- Accounting and Reportlng for Charlties (-SORP"),' the Dcchas Code of Corporale Governance,. the Charities Governance Code. We follow requirements of the Charlties Commlssion for Northern Ireland {CCNI) and the Charlties Regulatory Authorlty (CRA} In the Republic of Ireland. A governance self-assessmeni quesiionnalre is completed by the Income. Flnance, Rlsk and Audit Committee (IFRA), An iniernal control self.assessment (ICSA) questionnaire is completed annually, Chrl$tlan Aid Ireland also ensures compliance with law and regulatlons In all countrles of operatlon with the country managemenl team responsible for local requSremenls such as registration. taxatlon and statuiory reportlng. Our flnancial pollcles and procedures comply wilh regulations and stalute whlch should refled core compllance prlnclples. Our Public Engagement slralegy has been developed to ensure compliance wlth donor requlremenls In relaiion to public engagement. We regularly monltor changes in laws and where posslbly perform advocacy work to highlight unfavourable changes in law and challenge them. We have data protection pollcles In place which are updated lo reflecl any new changes In leglslallon and besi praclice. Representatives from Christian Ald Ireland atlend the Daia Protectlon Overslght Commltlee of Chrislian Aid lo beneflt from the work of the group and Its appllcation to ChrTStian Ald Ireland. We have IT security measures in place and ￿Ceive regular updates via yammer on Cyber securlty rlsks. During the year gtaff, trustees 8n(I volunteers compleled mandatory Data Prolecllon Iralning. Our Internal Audlt functlon provided by the UK offlce under a memorandum ol underslandlng audltg country programmes based on rlsk assessments and provldes reports to the Income, Finance, Risk and Auijit Commlttee (IFRA). Any recommendallons noled wlll be followed up. We have a range of anli-fraud and ctyruption pollcles In place (Fraud and Mlsuse. Whlsileblowlng. AntkBribery. Anti-money Launderlng and Safeguarding). We also benefit from Ihe services ol dedlcaled Anti-Dlverslon and Corruption Manager. In additlon, slafl and trustees must complele mandatory Code of Conduct tralnlng. Reputational risk Risk The prlnclpal repLnatlonal rlsks relate to negatlve public perceptlon and trust and c¢)nfldence In the Sector due to prooramme quallty- the occurrence of safeouardlng Issues, scandals, or charlty fallgue,. failure to communicate impacl to guarantee achievement of straleglc oblectlves, and loss of future funding,. a failure lo demonstrale accountabS1ity and provlde Ir8nsparency,' and a deteriof 8tion in straiegic partnerships. Chrtstlan Ald Ire18nd has a team of programme staff to ensure programrne quallly Is of a hlgh standard and Is monitored and ev81uated Christlan Ald Ireland takes safeguardlng Incredlbly Serlously and we recognlse our duty to protect and safeguard vulnerable communilies. We belleve Ihal any abuse of power. including sexual violence or harassment, is tolally unacceptable. Across Chrlsiian Ald we contlnue to work wlth colleagues lo ensure a better, and shared, underslandlng of whai sexual harassment Is. and the zertrtolerance culture we expect. Includlng by tralnlng staff across the global organlsation on the organlsation's code of conduct. Ctrr stap Aic Ir•*￿- I￿*￿p Irewr As a seclof. we need to be wllling to recognlse thai thls is an Issue that affects us all, Christlan Ald Ireland continues to work with siaff and our Ioc81 partners lo root out any attitudes and behavlour$ that support such breaches of trust. Christian Aid is a slgnatory to Sector-wide codes of ccmxluct. We also have a range of established policies and procedures aimed at preventing sexual harassment committed by any individual representing Chrislian Aid (including staff, volunteers and consultant8) against olher staff, beneficiaries or anyone else. Collectively, aid agencies musl work harder to ensure safeguardlng, whistleblowing and misconduct policies are flt for purpose, lo rool out Improper conduct. It Is Imperative that we are transparent and accountable. both io the communltles where we work and to those who Irust us lo spend Ihelr money to allevlate sufferlng overse88. Christian Ald Ireland recognises th81 the sector has been the subject of Increased publlc and medla scrutlny. Thls envlronment Is challenging public support and confldence in chaTSties and international aid, making It Increasingly difficult lo raise funds from the public. Chrislian Aid Ireland is a strong and effeclive organisation thal works wlth integrity and humilily,. however extemal perceptions of ch8rlties and of churdFb8sed organlsations could have an adverse Impacl on our work. Worklng io eradlcate poverty requlres us lo operate In places whlch are Snherently challenglng because of confli￿, corruptlon. naiural dlsaslers, weak infrasiruclure and P¢)or governance. Gathering communlcations materials that demonstrale Ihe Impacl of our piogrammes can be a challenoe In these envlronments, as the power dynamlcs and context change. Mitig8ling Acllons We have syslems In place to monllor the quality and measure Ihe Impacl of our programmes and these continue to be developed in line with best pracllce. We mitigate agalnsl thls risk by being open and transparenl In the way Yie operale and through our membership of organisalions such as D6chas, whlch help io Inspire renewed publlc confldence In the sector. We contlnuously revlew and ￿fresh our current pollcles and practlces, to ensure that we take timely and correclive actions lo prevenl and censure such behavlour. ensurlng we have confldentlal and robust mechanlsms thal enable and support our workforce, beneficiarles and stakeholders lo report concerns and Incldenis wIlho￿ fear or favour, and to ensure protectlon and support for Indlvlduals who report or have experlenced such Incldent$. We have Safeguardlng, Whistleblowing. and Serious Incidenl Reportlng policles In place alongside mandalory code of conduct. Durlng ihe year we appolnled a safeguardlng Trustee and expanded t lerms of reference for our Income, Finance. Rlsk and Audlt Commitlee (IFRA) to Include duties in relatlt>n to safeguardlng. We have a range of arrti-dlversion and mlsuse of funds pollcles In operallon through partners and alliances ihai have rools In the ￿mmUnItieS in whlch Ihey are worklng. We monllor the pfogrammes which they are carrylng out and provide feedback and bulld partner capacity where required through tralnlno and ongoing support and we ensure thal, as a certifled Core Humanitarian Standard (CHS) organisallon. we Incorporate beneficiary feedback inlo the evaluation of our programmes. We have a Public Engagement strategy and a Church Engagement framewort( in place and we undertake an annual churches, consuhaiion to ensure a strong slralegic partnership with our sponsoring Churches and management have a constructlve relatlonshlp wfth Board to allow dlscussion on key issues. We clearly communlcate that our work complles wth the hlghest slan(lards of governance and accounlablllly. and that we comply wilh all the relevant standards on accountability, fundralslng, and Images. We also communlcaie clearly ihal ¢)ur wofk lo eradicale poverty targets the most vulnerable and marglnalised regardless of fatth or race, but we engage the church In the flghi agalnsi poverty and help thurches to pui thelr falth Into aetlon. C*r stiar A4 Ire'￿0. Pthtrerr I￿ aro Envlronmental/Extemal Risk The prlnciple environmental and external flsks relate to,. the reduction in civil society space and our vulnerabllity to changes In Ihe polltlcal, social and economic risks of the countries in vthich we operale and the Impact our abillty to operate effectively and safely. Chrislian Aid Ireland's overseas programme operates In dlfficult conlexls wlth oppresslve power dynamics and fragile security situalions which could hamper our ability to operate safely 01 even at all In areas of most need. Mitigating Aefions Chrislian Aid Ireland actSvely monitors the external contexl to antlclpate polllical. social or economlc rlsks, so thai plans can be put in place to minimlse any negative impacl on Organisatic￿al activities or the fepulatlon of the organisaiion. We mitlgate the rlsks Telatlng io opefalional countrles by operatlng through networks of Christian Aid country teams and independent partners which have roots in the community. These organisations brlng an In-depth understanding of the local context, language and culture. ThSs enables access io up lo date Infonnaiion to ensure programmes remaln relevant, Monitoring and evaluatlon is carried OLrt by our prograrnme tearn8 and we perform enhanced due dllloence for hlgh rlsk counlrles. Core Humanllarlan Slandard (CHS) accredlted feedback18 Incorporaled Inlo all our programmes. We have speclfle county programme strategies In place. Speciflc context related rlsks for operallonal counlrles are consldered through the annual programme revlew. We have adaptlve programming ensurlng flexlbillty io allow the way we achleve our obJecllve$ lo change as required. We have a securlty pollcy for all travelllng siaff and securlty Is 8 key part of all major progr8mme declsions. We adjusi securlty assessments in response to major changes In political and security envlr(Inment. We organlse securlty tralnlng ihrough Euroche¢k. Operatlonal risks Risk The p￿ndpa1 operatlonal rlsks relale lo the failure to ensure seculity and safely of staff partnefs and programme partlclpants. and Ihe mlsallgnrnent of pollcy and practlce. Chrisllan Ald Ireland staff travel to reglons where the polltical and soclal clrcumslances rnake the personal securlty of staff a m8lor p￿entIal hazard. Failure to ensure safety and the Inabtllty to evacuate staff could lead to loss of Ilfe or injury io employees or partners. We may be unable to respond lo a crisis and there could be a loss of assets. This could lead to clvll (negllgence) oi Crimlnal (Corporate manslaughler) proceedings whlch would cause signlflcanl damage to oui repulatlon and could Incur financial penallles and Insurance ¢lalm8. We speak out against ihe causes of poverty. Thls can PLrt staff and partners at rtsk. If eornmunlcatlons are Inapproprlate or poorly researched or erroneous statements are made, Ihls could rlsk lives, damage repLrtatlons or harrn key relatlonships. Aclions by our partners could also draw u8 Snlo litigious or confllcl relaled sltuatlons paflicularly If they publish malerials or engage In actlon8 wlth our flnanclal support. If we or our partners aet In a way ihat Is contrary io our publlc policy positlon. thls could serlously damage our reputatlon. Mitigating Actions The security and safety of staff. partners. and programme participants is of pararnount importance to Chrfstlan Aid Ireland. Through a shared servlce agreement wlth Chrlsllan Ald we Implement compfehenslve safety and security rnanagement policies to ensure thai ihls rlsk Is approprlalely managed. Procedures are in place lo prolecl vulnerable adults and children in the delivery of our servlces. p￿e, >, C*rstiar Ad Irei*c.- 1th￿er￿ I￿a We provide staff wlth compulsory securty tralnlng and made secudty conslderatlons a key part of all major programme declslons. Securlty Iralning for Chrlstlan Aid Ireland siaff Is provlded by Christian Aid which hosts the European Interagency Security Forum and ihe ACT Alliance Securrty c￿ordinat0r. rnakSng Chrlsiian Aid a key hub for NGO security. Chrlstlan Ald Ireland si8ff iravelllng to countries undersland their personal responslblllty for securlty and adhere to our corpofale policies and procedures. All country programmes have up to date securlty pollcles pro¥ldlng briefings lo visitors and adjust 8ecurlty assessrnents as approprlate. In response lo malor changes In the political and security environmenl. Having confi(lence in our policles and procedufes 88 well os our staff glves us the confidence to work In sorne of the most challenging locatlons. But. In the event of an escalation In Insecurhy and as 18s1 resort, we may wllhdraw staff from insecure locallons or delay lrnplernenlallon of a programme. Staff Involved In advocacy. campaignlng and lobbylng activllie$ have a clear understanding of the context of the role. and ihe responsibilltles and limltations of campaigning organisatlons 88 lald out In CCNI and CRA and oiher guidance. IT and cybersecurty Risk The prlncipal IT and cybersecurity risks relate to fallure to safely process and store date. Christian Ald Ireland is dependent on several IT systems for processlng and storlng Its data. We Ilve In an Increaslngly dlgltally connected world. Fallure lo keep pace with new technologies and ways of reachlng our supporters and ihe communlties we serve. in the way ihey prefer. could reduce our Impacl and effectiveness. Fallure lo secure our Informatlon systerns from rnallclous c5Oer.attacks could lead to loss of seNlce. loss of sensitlve or conf identlal data and even present a securlty rlsk to staff and partners worklng In challenglng locatlons. Thls could damaoe our repulatlon resuft In regulalory breaches arKI fines (Y put people at rlsk. Mitigating Aclions Christian Ald Ireland received shared serrflce IT support from Chrlsllan Aid. therefore all polScies are In place by Chrlsllan Ald. Chrlsllen Ald acllvely reviews and upgrades Ils IT software, syslems and processes to mltlgate rlsk relatlng to IT management. cyber securlty and data proiectlon. Chrisllan Ald has developed Inillatives to embrace dlgital technology more effectlvely. The purpose 1$ to ensure that we embed the use of technology more effectivety In our work. We have structured Informatlon systems, pollcles and procedures thal are •rnbedded Ihroughout the organl88tlon and Supported by training where appropfiale, Our Informatlon security measures are regularly tesled. includlng by Internal audit and slaff are remlnded of the risks of so called 'soclal engineering, whereby data is provlded lo unauthorised users prelendlng io be legitlmate. Staff are also reminded of the rlsks of using social media and all ￿aff complete online data protectlon trainlng on an annual basls. Chrlstian Ald Ireland also collaborates wllh olher INGO8 ensurlng Chrlstlan Ald Irelarrfl Is at the forefront of best practice in Ihe seclof and achieves value for money. Graiil Making Deialls of gr8nts pald are ¢oftialned In note 6 of the Fln8n¢lal St81emen18. For In￿llutIOnal funded programmes and projects Grant maklng happens as follows- Paje, 32 Ckr 5tiar tiei*o- Wterp IT8arc Ch￿st18Th Aid Ireland selecls thematlc focus areas and counlrles of Implementatlon In Ilne wilh its programme stralegy. A draft budget allocallon Ss communlcated lo the appllcable Christian Aid country teams in advance of the appllcallon process. The couniry teams are then Invited to apply for grant funding by submittlng a proposal. detalllno ihe partners, projeci and team costs. All prt)posals are revlewed and assessed based on the quallty of information subrnitted wlthln the parameters of the draft budgel. Olher faclors considered are historical performance.. team capacity and expertise,. any country specific contextual Issues and donor requirements. For grants paid oul on Church & Denominational income, as well as emergency appeals, grants are allocaled lo programmes that are in line wlth the relevant emergency appeal and Christian Ald Irelands. programme stralegy objecllves. Proposals are submitted as requlred by the donors. Volunteers and staff Christian Ald Ireland is hugely graleful for the Wofk carrled oul by its cornmltted staff and volunteers. Achievements during the year were due to the hard work and dedication of all these people. We ar• partlcularly grateful to our volunteers who give their time each week to support the admlnlstratlve work In Belfasl and Dublin. Chrlstlan Ald Ireland18 cornmlned to equallty of opportunlty between persons of dlffefenl rellglous belief, politlcal opinion, gender, marltal stalus, dlsabllkly, ethnlc orlgln, aoe, dependants, sexual orlentatlon or trade unlon membershlp. We are most gr81eful for the support of a of thousarKls of volunteers across Northern Irelan who are dedicated to carrying out our annual Chrlstian Ald Week door-to-door collection, and ihe wonderful Indlviduals, communltles. businesses. and congregation$ whleh organise fundraising evenls in support of our work every year, alongside people who raise thelr volces to take actlon against global Inlustlce. Chrlsllan Ald Ireland employed 19 people (headcouni) durlng the year 2023124. Investmenl Policy Investments are made Sn short lerm bank deposlts In con)unctlon wlth cash flow requlrements for the organisalion. These deposits are placed only wilh repulable inslllullons that have a credlt rating of B+ or rnore. The Inveslmeni posilion of the organisation Is reviewed by the Income, Finance, Risk and Audll Comrnlttee on an ongolng bag18 ihroughout Ihe year, Golng concern The dlreclors have Pfepaied budgets and cash flows for a perlod of at least twelve rnonths from the dale of approval of the financlal statements whlch demonstrate that thefe Is no materlal uncertalnty regardlng the companls ability to meet ils liabillties as they fall due. and to conllnue as a golng concern. On th1$ basls. the dlfectors conslder 11 approprlate to prepare the financial statemenls on a going concern basls. Accordingly. these financlal stalements do nol Include any adjustmenls to the carrying amounls and Classifi￿110n of assets and Ilabilities thal may arlse if the company was unable 10 ¢ontlnue 8$ a golng concem. The flnanci81 statements have been prepared on a going concern basls. Post balance sheet events There have been no olher slgnlficant evenls affecting the company slnce the year end Ihal requlre disclosure or adjustment to ihe flnanclal statements. PagE' 33 Cbristhw 4..0 I￿l￿d- fvollberv I￿lan¢ Auditors The auditof. Crowe Ireland, has indicated its willingness to continue in offlce, and 8 resolthlon that the fim be reappolnled wlll be proposed at the Annual General Meeting. Lobbylng and Polllical Donalions There were no political contributlons In 2023124 and as a result there are no dlsclosures required undef the Electoral Act 1997. As required under the Regulatlon of Lobbying Act 201 S, Christlan Ald Ireland now records all lobbylng aclivlty and communlcatlons wkth Designated Public Offlcl818 (DP08). 11 has made the retums and submlsslons requlred by the Act. Pgge, 34 8t ¥ Aio tre.wo. liewc Slalement of Directors, Responsibilities The dlreclors a￿ responsible for preparing the Direclofs, Report and ihe finandal slatements In accordance with Irish law and regulallons. Irish company law requires the dlreclors to prepare the financlal slatementg fof each financlal year glvino a true and fair view of the state of affairs ofihe company. Under the law, the dSreclors have elected to prepare ihe financial statemenls in accordance wllh Irish Generally Accepted Accounllng Practlce In Ireland, including ihe Flnancial Reportlng siandard 102 The Flnanclal Reportlng Standard appllcable in the UK and Republlc of Ireland.. Under company law. the dlrectors must nol approve the flnanclal statements unle88 Ihey are satlsfled they glve a Irue and fair vlew of the assets, liabllitles and financial poshllon of the company as at Ihe flnancial year givlng a Irue and fair Ylew of ihe state of affalrs of Ihe company end dale, of Ihe surplu$ or defl¢lt for Ihai financlal year glvlng a true and falr vlew of the state of affairs of the company and othep*lse comply wilh the Companles Act 2006. In preparing these Ilnanclal 8tatements. Ihe dlreclors are requlred to.. ' selecl sulleble accountlng polldes for ihe company's flnanclal slatements and then apply them con818tently; • make ludgmenls and accountlng estlmates thal are reasonable and prudent ' stale whether the financlal slaternents have been piepafed In accordance wlth appllcable accounting standards. Identify those standards. and nole the effect and the reasons for any materlal departure Irom those standards,. and prepare Ihe financlal stalements on the golng concem basis unless11 Is Inapproprlate to presume that the company wlll contlnue In buslnes$. The dlrecirAs confimi they have Complled with the above requlrernents when prep8rlng ihe financlal slatemenls. The dlrectors are responslble for ensurlno that the company keeps or causes to be kept adequate accounllng records whlch ￿￿ettlY explaln and record ihe transactions of the company, enable 8t any tlme the assets, Ilabillties, financial posltion and surplus or deficit of the company to be delermined with reasonable accuracy, enable them lo ensure thal the flnancial slalernents and Dlrectors. Report comply wilh the Companles Aci 2006 and enable the flnanclal slalernents lo be audlted. They are also responslble for safeguardlng the assels of the company and hence for taklng reasonable 8tep3 for the Pfevenllon and detection of fraud end other Irregularlties. The difectors are responslble for ihe malntenance and Inlegflly of the corporate and flnancS81 Infom8tlon Included on the c¢)mpany's website. Leglslatlon governing thè preparallon and dlssemlnallon of flnanclal siatemenls rnay dlffer In dlflerent jurisdictions. Slgned on behalf of the 808rd'. Dr Llz HU￿•1 Mr H•1 Ho 0•t•: 4 July 2024 Page. 35 Jrisi¥, Ac If¥4rc- 14OlhLYr Ire8r¢