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← Christian Aid Ireland

2025-03-31-accounts

Christian Aid Ireland — Northern Ireland (a company limited by quarantee, not having a share capital) Financial Statements for the year ended 31 March 2025

Contents

Administrative Details 3
Directors'/Trustees’ Strategic Report 4
Auditors Report 36
Statement of Financial Activities 40
Balance Sheet 4]
Statement of Cash flows 42
NotestotheFinancialStatements 43

Pate | 2 Christian Ald Ireland - Northern ireland

Administrative Details

The following were members of the Board of Directors of the organisation for the year to 31 March 2025:

Board of Directors

Chief Executive Officer Mrs Rosamond Rosamond Bennett

Rev Dr Liz Hughes (Chair) Mrs Rosamond Rosamond Ms Maeve Marnell (Appointed as Vice-chair Nov 24) Dr Steve Aiken (Resigned Jan 25) Leadership Team Or Nicola Brady (Stepped down as Vice-chair Nov 24) = Mr Paul Quinn Mr Geoffrey Corry Rev Colin Darling adoration & Governance Mr Hal Hosford (Resigned Nov 24) Rev Uel Marts Mrs Ruth Cooke Rev Paul Maxwell Head of of Fundraising & Supporter Engagement Very Rev Dr Ivan Patterson (Resigned Dec 24) Rev Dr Livingstone Thompson Mr Goner Goner

Leadership Team

adoration & Governance Mrs Ruth Cooke Head of of Fundraising & Supporter Engagement Mr Goner Goner O'Neill Head of Policy & Advocacy

aan oon a igned Nov 24) Ve) OST Ore Ine Sined Be Mr Scott Smith (Appointed Nov 24) Income, Finance, Riek and Audit Committee Ms Maeve Marnell (Chair) Mr Hal Hosford (Resigned Nov 24) Rev Dr Liz Hughes Rev Dr Livingstone Thompson br Steve Alken (Resigned Jan 25) Ms Susan Webb Mr Robert Dowey (External) Mrs Hazel Baird (External)

Ms Ciara Loughney (Resigned Jul 24) Head of Programme Development Mr Gordon Shannon Head of Programme Funding

Mr Paul Donohoe Head of Media & Communications

Registered Office Belfast Linden House Beechill Business Park 96 Beechill Road Belfast B78 70M

Nominations and Board Governance Committee PilsHerp hima Rev Uel Marrs Ms Gilllan Kingston (External)

Principal Bankers Belfast Danske Bank Benmore House 353 Lisburn Road Belfast BTS 7EP

International Programme Advisory Committee Ms Pauline Conway (Chair) Mr Geoffrey Corry Ed O'Donovan (External) Rosario Kunda (External) Bob Hanna (External)

Auditors

Crowe Ireland Chartered Accountants & Statutory Audit Firm 40 Mespil Road Dublin 4 bO4 C2N4

Fundraising and Communications Committee Dr Steve Aiken (Chair) (Resigned Jan 25) Dr Nicola Brady Colin Skehan (External) Jane Adrain (External) Megan Ross (External)

lagen Corson 6 Mebowel Murray House Murrey Street Belfast BT1 GDN

Company/ Charity Numbers NI Company no: NI059154 (NI) Charity Registration na: XR94639 (NI) Charity Commission for NI no: NIC101631 (NI)

Page| 3 Christian Aid lreland - Northern |reland

Directors'/Trustees’ Strategic Report

The Directors have pleasure in submitting their Annual Report and audited Financial Statements of the company for the year ended 31 March 2025,

Structure, Management and Governance

Legal Status

Christian Aid Ireland, a Public Benefit Entity, is the development agency of the Church of Ireland, the Presbyterian Church in Ireland, the Methodist Church in Ireland, the Non-Subseribing Presbyterian Church of Ireland, the Moravian Church, the Salvation Army, the Religious Society of Friends (Quakers) and the Irish Council of Churches.

Christian Aid Ireland operates on an all-Ireland basis however two companies have been registered under the name Christian Aid Ireland.

The two companies comply with all the legal and fiscal requirements of their own jurisdictions but operate together and produce a non-statutory report and combined accounts for the whole of Ireland to reflect this position. Both organisations are governed by their Memorandum: and Articles of Association and provide for member-based organisations limited by guarantee.

Related Organisations

Christian Aid Ireland is part of the wider Christian Aid family and is a related party of Christian Aid (a company registered in the UK, company no. 517525, charity no. 1105851). Christian Aid Ireland shares the International Department of Christian Aid and receives some services, including Human Resources, Information Technology and Supporter Relations support.

Board Members and Structure

Christian Aid Ireland as discussed above operates on an all-Ireland basis under two limited companies registered under the name Christian Ald Ireland. The Trustees are also full Directors of Christian Aid ireland for Company Law purposes.

Directors are drawn from diverse backgrounds in business, professional life and member churches. This ensures a broad range of experience and skills are brought to Board deliberations. Two categories of Directors exist: at least eight (max. 10) representatives of the member churches and up to 7 other representatives appointed by the Board of Christian Ald Ireland. There are 4 Board members in common between the Northern Ireland and Republic of Ireland companies and 7 Directors who sit only on one of the two company Boards.

New Directors are nominated by the Nominations and Board Governance Committee and appointed by the members at the Annual General Meeting. New Directors participate in an induction programme where they are Introduced to the work of Christian Aid Ireland and mest Individually with the executive leadership team to gain an overview of the organisation's structure and governance arrangements to enable them to fulfil their roles. Further training for appointees and all Board members is given as

Page {4 Christian Aid Ireland = Northern Ireland

and when required, or if specifically requested. Board and staff members adhere to a Code of Conduct and a Declaration of Interests is completed annually.

One quarter of the Directors retire each year by rotation,

The Board's principal responsibilities include: determining the overall strategy, policies, direction and goals of Christian Aid Ireland; protecting and promoting the identity and values of the charity, and fulfilling their statutory responsibilities. The Board delegates the day to day operation of the organisation to the CEO and the Leadership Team.

There are clear distinctions between the role of the Board and the executive leadership team. The executive leadership team is responsible for preparing policy, strategic planning budgets, financial reports and risk registers which are approved by the Board, The executive leadership tearm then implements the policy, plans and budgets and these are continually monitored by the Board.

No directors recelve remuneration for their services to Christian Aid Ireland but are reimbursed for any incidental expenses claimed.

During the past financial year, the Board met five times, giving the members the opportunity to develop greater understanding of the organisation's objectives and performance. Board members were offered refresher training similar to that given at induction.

There are currently four committees of the Board:

Income, Finance, Risk and Audit Committee (IFRA)

The IFRA meets at least quarterly and is made up of between 3 and 8 members. Up to four members can be appointed by the Board (at least one being drawn from each of the NI and ROI Boards), The Chair Is nominated by the Nominations and Board Governance Committee. The Committee has the authority to obtain specialist external advice when required or if necessary to Invite someone with specialist skills onto IFRA for a specified period. The quorum is three members of the Income, Finance, Risk and Audit Committee, two of whom must be Directors, Christian Aid Ireland has two external members of IFRA who are not members of the Board (Mr Robert Dowey & Mrs Hazel Baird).

The IFRA operates under terms of reference and assists the Board in their responsibility in;

The IFRA reviews the principles governing the pay and benefits of all employees and recommends to the Board for approval any increase in remuneration of employees including key management personnel and the Chief Executive,

The IFRA reports to the Board at each Board meeting and the minutes of their meetings are shared with the Board. The IFRA reviews the annual financial statements and detailed budget for the year, ensuring that it is in line with the strategic priorities of the organisation and recommends both for approval to the Board. Monitoring of performance against budget is done on a regular basis.

Page| Christian Aid Ireland - Northern ireland

The IFRA met four times during the year.

Nominations and Board Governance Committee (N&BG)

The Nominations and Board Governance Committee is responsible for seeking nominations for the recruitment of new Board members. Its primary concern is to ensure that there is a strong Board in place which continues to have a mix of skills, experience, qualities and knowledge appropriate to Christian Aid lreland’s structures and the needs of its beneficiaries, so that the organisation can respond to the challenges and opportunities it faces. Christian Aid Ireland has one external member of N&BG who is not a member of the Board (Ms Gillian Kingston). The Nominations and Board Governance Committee adheres to the Terms of Reference agreed by the Board for how the Committee operates, |t presents its recommendations to the Board priorto the AGM and the Board issues a slate of names for the members to vote on at the AGM, usually held In October each year.

The Nominations and Board Governance Committee met in full four times during the year.

International Programme Advisory Committee (IPAC)

The IFAC meets at least three times each year and is made up of between 3 and 5 members. At least two members must be members of the Board. The Chair is nominated by the Nominations and Board Governance Committee. Christian Aid Ireland has three external members of IPAC who are not members of the Board (Ed O'Donovan, Rosario Kunda & Bob Hanna),

The purpose of IPAC is to advise on the development of Christian Aid Ireland's international programme work and to monitor the impact of this work.

In fulfilling this purpose the IPAC has the following responsibilities:

The International Programme Advisory Committee met in full twice during the year,

Page|G Christian Ald Ireland - Northern Irelarict

Fundraising and Communications Cammittee (FCC)

The FCC meets at least three times each year and is made up of between 3 and § members. At least two members must be members of the Board, The Chair is nominated by the Nominations and Board Governance Committee. Christian Aid Ireland has three external members of FCC who are not members of the Board (Colin Skehan, Jane Adrain & Megan Ross).

The purpose of FCC is to advise on the development of Christian Ald Ireland's voluntary fundraising and communications work and to moniter the impact of this work.

This Committee fulfils an advisory, governance and supporting role:

In fulfilling this purpose, the FCC has the following responsibllities:

The Fundraising and Communications Committee met in full once during the year.

Page|? Christian Aid Ireland = Northern Ireland

Board and Committee attendance Board Attendance during the year was as follows:

a da al a seiEalesDr[Steve][Aiken][(Resigned][ Jan] All0/3 a1/2 W/1 a CalaLL a ai A a SS [eaten oneal a a a i A I a OD a (Resigned Dec 24) Leet lO Thompson ovr PE

Page 18 Christan Aid ireland - Northern ireland

Profile of Board Members

Rev Dr LizHughes
(Chair)		 Rev Dr Liz Hughes Is a retired Presbyterian Minister and
formerchairoftheCouncil forGlobal Mission, She worked
asa missionary overseas for several years before returning to
Northern Ireland,whereshe eventually worked as Ministerof
Whitehouse Presbyterian Church.
Dr Nicola Brady DrNicola Brady is General Secretary ofChurches Together in
Britain and Ireland.
Ms Pauline Conway Ms Pauline Conway is a former Irish diplomat,who served in
the Department ofForeign Affairs and Trade from 1979 -
2009. Pauline is actively interested inclimatechange issues.
She is a parishioner of Guardian Angels Church, Newtownpark
Avenue, Blackrock, Dublin.
MrGeoffrey Corry Mr Geoffrey Corry is a Dublin Methodist. He started out as
Youth Officer and switched careers in 1987 to become a self-
employed dialogue facilitator, family mediator and mediation
trainerrunning his own courses for over thirty years, He has
direct experience ofworking in conflict situations in
Israel/Palestine, Colombia, Haitiand West Africa.
Rev Colin Darling Rev Colin Darling Isrectorof Ballymore and Clare inthe
Diocese ofArmagh. Colin is passionateabout helping people
on theirjourney of faith. Wherevertheyhappen to be on that
journey,
Ms Maeve Marnell Maeve is a former solicitor and founded the charity Food For
(Vice Chair) Thought Africa gaining experienceworking In Kenya,Rwanda
and South Sudan, She chaired the board ofthe Northern
Ireland Council for Integrated Education and currently sits on
the board ofthe Middletown Centrefor Autismwhere she
chairs the Finance and Personnel Committee. She is also an
independent Assessor forthe Commissioner for Public
Appointments.
Rev Uel Marrs RevUel Marrs is Secretary ofCouncilforGlobal Mission of
Presbyterian Church in Ireland.
Rev Paul Maxwell After serving as a Lay Pastoral Assistant on the CorkSouth
and Kerry Circult ofthe Methodist Church in Ireland, Paul
candidated forthe Methodistministry and wasOrdained in
2011. Paul’s ministry has taken him to Cavan, Longford,
Carlow, and Kilkennyand he is currently stationed in
Dundonald onthe Belfast Circuit. He is also the Convenor of
theMethodist Church in Ireland’s World Development and
ReliefCommittee and a member ofthe Irish Methodist World
Mission Partnership Committee, Irish Methodist Safeguarding
BoardandtheEuropeanCommissiononMission,a

Page |9 ChristianAid Ireland - Nerthern trelana

committee on World Development and Mission for the European Methodist Church, 7 Rev Rev Dr Livingstone Thompson is a religion specialist and Dr Livingstone theologian. He brings a wealth of knowledge In a number of Thompson fields and experience and skills in Biversity and Inclusion training and in the management of non-governmental organisations,

Page| 70 Christian Aid Ireland « Northern Ireland

Strategy

During 2022, the Board of Christian Aid Ireland approved a new five year (2022-2026) organisational strategy titled “Stronger Together’.

Mission

Everyone is equal in the sight of God, yet we live in a world where the scandal of poverty, inequality and injustice persists. We act as a global movement of people to respond in practical ways to alleviate suffering; to expose and eradicate misuses of power; and to provide humanitarian support in crises and emergencies, We are a faith-based organisation, anchored In many church congregations and a wide network of trusted partnerships with organisations across the world who hold the same values. We bear witness, amplifying the voice of the marginalised and using our global presence to create a movement of people who passionately champion dignity, equality and justice for all,

Vision

A world where:

Values

Love, Dignity, Justice, Equality, and Integrity

Identity

We are here to help end poverty, injustice, inequality and violence in some of the poorest countries across the world.

We are an international development agency founded by the Protestant churches of Britain and Ireland, Christian Aid Ireland is a separate independent entity within the wider Christian Aid family, sharing the same vision and values, Our work is based on our Christian belief that everyone is created in the image of God and deserves toa live a full life.

We tackle both the symptoms and root causes of poverty and injustice, challenging the systems and structures that keep people poor, powerless, marginalised and vulnerable.

We support people of all faiths and none by working with local partners in around 30 countries in Africa, Asia, the Middle East, Latin America and Eastern Europe. Over two thirds of the countries we work in are affected by conflict.

We are a global movement of people, churches and partner organisations who passionately champion dignity, equality and justice worldwide. We are the change makers, the peacemakers, the mighty of heart.

We are a member of ACT Alliance (Action by Churches Together), the worldwide ecumenical network for emergency relief. We are also a member of the IEA (Irish Emergencies Alliance),

Page| 1) Christian Aid Ireland - Northern Ireland

Where we work:

Christian Aid works globally in 27 countries In partnership with faith-based and secular partner organisations.

Christian Aid Ireland has a special focus on 23 core countries, where we concentrate our efforts and resources to best effect.

Our focus countries are:

Page (72) Chistian Aid Ireland - Northern Ireland

How we work

Working through partnership:

People living in poverty are the real experts on their situation. They should have the power to shape their future and fulfil their human rights. That is why we work with local organisations or partners that have a unique Insight Into the problems faced by their communities. Together we develop projects tailored to meet the needs of communities, which differ across locations and contexts.

We work to ensure that people living in poverty, especially women and excluded groups, can participate in decision-making, holding those in powerto account. Working through partner organisations also means that we can provide support as soon as emergencies happen and ensure that a locally-led response is sustained both during and after a crisis,

How we engage and communicate with stakeholders

Christian Aid Ireland communicates regularly with our supporters about how their generous donations are put to use to tackle poverty and injustice. Our website, christianaid.ie, alongside our main social media channels, Facebook, Twitter and Instagram, are the primary ways in which we share regular updates. We produce two 16-page magazines a year in May and October, with feature articles about our overseas work, Church and community initiatives across the Republic of Ireland and Northern Ireland include reqular outreach and information events to facilitate face-to-face engagement and exchange with our valued supporters.

How we engage with staff: remuneration policy

HR is provided under a shared service agreement from the London office and to date our remuneration policy follows their written policy.

Salaries are set within in a policy that reflects the values and ethos of the organisation, benchmarking against other comparable charities and church organisations at a level that is just below or at the _ median of these comparators,

The basic principle for determining salaries is that employees carrying out the same or similar jobs in the same location are paid the same or similar salary. Salaries differ where jobs are of a different size, complexity, responsibility and accountability.

Tackling global poverty and social injustice is highly complex and we value the contribution that each individual employee makes to our organisation's success, Our approach to reward Is guided by the following principles which are applied equally to all our staff wherever they are located and whatever their position:

Christian Aid Ireland monitors any changes to policy or uplifts applied by Christian Aid and decides whether the changes are applicable, relevant and appropriate to each of the jurisdictions In which we

Page| 13 Christian Aid Ireland - Narthern Ireland

operate (namely Northern Ireland and Republic of Ireland), Pay uplifts are discussed and reviewed by the Income, Finance, Risk and Audit committee (IFRA) and approved by the Board.

Commitment to best practice in Corporate Governance

Christian Aid Ireland Is committed to the standards contained within the Irish Development NGOs Code of Corporate Governance as developed by Dachas. The aim of the code is to determine and formulate standards of best practice in corporate governance applicable to the Development NGO sector with a view to strengthening the impact and quality of Development NGO work and enhancing stakeholder confidence in the sector.

Christian Aid Ireland believes that it is compliant with the Charities Governance Code as required by the Charities Regulator. Reporting on compliance was required by January 2021. This code has replaced the Déchas code referred to above.

Objectives

Christian Aid Ireland believes in tackling the root causes of poverty, not just the symptoms. We believe the world can and must be changed so that there is equality, dignity and freedom for all. We are driven to make this change happen and to inspire others to help make it happen.

Paverty, power, prophetic voice and partnership are the four core pillars of our understanding of how to address and eradicate poverty.

Our organisational strategy to help us achieve these four pillars is based around these 4 statements of strategic intent:

Building a movement across Ireland:

Amplifying the voices of those living in poverty and crisis in the countries we work in, we will mobilise individuals, churches, coalitions and other organisations to work with us for the world we want to see,

Building peaceful just and inclusive societies:

We will work in solidarity with our partners to address the root causes and symptoms of poverty and meet the needs of marginalised people and communities in crises and conflict. We will bring together our life-saving humanitarian work, longer term development programmes and peacebuilding efforts to better support people living in crisis situations.

Demanding gender equality and supporting people who face discrimination; We will work in solidarity with our partners to challenge injustice so that everyone, especially women and girls and those discriminated against because of their identity, can live a full life.

Tackling the root causes of injustice:

We will identify, challenge and change the systems and structures that keep people in poverty, tackling imbalances in power and ensuring the world’s resources are shared fairly and sustainably.

Our corporate priorities are:

Corporate Priority 1. Increase institutional income: We seek to grow and diversify our income sources and manage our costs effectively, We also commit to Influencing donors to provide flexible funding to locally-led humanitarian, development and peacebuilding Initiatives.

Corporate Priority 2. Increase non institutional income: We have seen a decline in unrestricted income over the last few years in particular areas such as Christian Aid Week house to house collections, We commit te growing our Income and Inspiring donors to give generously, from

Page| 14 Christian Aid Ireland - Northern Ireland

individual supporters to trusts, churches and institutions te ensure our vision of the world we want to see is funded both now and in the future.

Corporate Priority 3. Organisational operational excellence: we commit to Christian Ald Ireland being a positive place to work for and with, This includes: Being a diverse, welcoming, inclusive and safe space to work regardless of race, ethnicity, faith, disability, social background or sexual orientation; Ensuring our values of love, dignity, justice, equality and integrity are lived out through all aspects of our work; Being accountable to our donors, supporters and the communities we work with by managing our resources, delivering our work effectively and efficiently and minimising our footprint on this fragile earth; Committing to our own learning and development; Monitoring our work,

Corporate Priority 4, Deliver impact in our programmes: !n line with our organisational strategy we will:

Deliver quality programmes focused on; building peaceful, just and Inclusive societies by providing life-saving emergency support, meaningfully involving women, youth and marginalised people in peacebuilding & conflict prevention processes and supporting people to demand their basic rights and promoting human rights; demanding gender equality and supporting people who face discrimination by partnering with feminist and minority-led organisations to bring about gender equality, promoting and protecting the efforts of our partners, human rights defenders and activists to bring an end to discrimination, strengthen the protection of vulnerable groups, using our expertise to support and strengthen partners to reduce and respond to violence against women, girls and other atrisk groups and striving to ‘Leave No One Behind’

Deepen our commitment to working in partnership by: championing the wishes and preferences of the people we work with and shifting power to local communities; deepening our understanding of how our power shapes our partnerships; learning from the expertise of local partner organisations and the first hand experiences of the communities we work with; providing more sustained financial support to our local partner organisations,

Corporate Priority 5. Build a movement across Ireland: We will do this by; deepening and nurturing our relationships with churches and congregations to expose the issues of injustice and inequality and to understand the depth and complexity of these issues and how we can respond as Christians; encouraging individuals, churches, schools and groups to speak up for justice and influence change; galvanising volunteers to give their time and talents to grow support and Invite people to pray with us; moving people to pray and act in solidarity with those living in poverty connecting us as global neighbours; deepening public awareness and understanding of our unequal world by faithfully telling the stories of those living in poverty and crisis and helping supporters explore how they can act as global citizens to build a better world.

Corporate Priority 6, Tackle the root causes of injustice: We will do this by: Bullding alliances to shift government policy in Ireland and globally; informing and challenging political leaders to take action, advocating for changes in laws and policies at governmental, EU and UN levels and holding those in power to account; dernanding a more just economic system where power and resources are shifted from a small number of extraordinarily wealthy countries to Individuals and communities that have been excluded; pushing for fairer global rules in tax, finance and corporate accountability; demanding falrer climate action ensuring wealthy, high-emitting countries step up and deliver their fair share of the global effort needed; producing timely, thorough and impactful research and analysis working with local partner organisations to highlight injustice, lsolate its causes and raise awareness of the action needed to end it.

Page (15 CAnstan Ad Ireland - Northern ifaiane

Corporate Priority 1; Increase institutional income

AS we seek to grow and diversify our income sources, we have made a number of funding submissions over the course of the year. The submissions have either been directly from CAI or as part of a submission from the wider CA family. An overview of the highlights during the year are as follows:

Corporate Priority 2: Increase non institutional Income

We recognise that a large percentage of our public income Is generated by and through churches and individuals who are part of a worshipping community. An analysis of our total income in the past ten years showed relative stability but also the need to put in place a growth strategy, prioritising the channels of regular giving, legacies and major gifts, while continuing to work closely with our core eaegifts. partnerships and events programmes particularly in the areas of regular giving and legacy

Christian Aid Ireland's public fundraising comes from a mix of audiences including churches, trusts, individual direct mail donations, regular gifts, legacies, a shop and some major donor relationships. We value our major annual public fundraising event, Christian Ald Week but also recognise the challenges faced by those who lead the house to house collection In Northern Ireland. We have finalised our case for support. We continue to explore and expand digital fundraising opportunities.

There is a dedicated Fundraising and Communications Committee to advise on the work of voluntary fundraising and communications,

We held our two day Great Fundraising Masterclass and were challenged on how to create the right culture for effective fundraising. There are some reflections and next steps to be undertaken.

We have made ¢2500 new contacts over the course of the year and continue to progress with our digital fundraising.

We are grateful for the generous support of our small portfolio of trusts and foundations in Ireland who have enabled us to support a variety of programmes.

We have been incredibly encouraged by the generosity of our denominational partners In recent times, The Presbyterian World Development Appeal has been supporting projects in Sierra Leone, South Sudan and Haiti and additional funding was provided for the ongoing humanitarian appeal for Ukraine. The Church of Ireland Bishops Appeal and the Methodist World Development and Relief Committee have continued to support our work,

Page (16 ‘Christian Aid lreland = Northern Ireland

Corporate Priority 3: Organisational operational excellence

We want to ensure that our staff have the right skills and abilities to deliver our priorities and that those staff can develop and flourish. We also want to ensure that our staff, partners, and volunteers are treated fairly, respectfully and with dignity.

Some Christian Ald Ireland staff continue to work from home and adapt to a different way or working, We continue to provide support where necessary in order to make this change as straight forward as possible.

We continued to ensure that processes and controls were in place within the charity, to ensure we conducted our work in an open, transparent and accountable manner to effectively manage and control the organisation, meeting all governance requirements. The Board met regularly, has diverse members, with good skills and mix of gender, has Induction procedures in place and Is well attended. Further details are outlined in the Structure Management and Governance section above. A number of policies were either reviewed or introduced over the course of the year.

A 3-year programme of head office Internal Audits Is in place,

Christian Aid Ireland monitors and complies with legislation, standards and codes which are developed for the sector in Ireland. Christian Aid Ireland subscribes to and is compliant with the following standards:

The Board of Christian Aid Ireland have chosen to complete the self-assessment checklist on the Charities Governance code as issued by the Charities Regulator instead of the Déchas SelfAssessment checklist. The Board believes that we are compliant with this code.

The Board alm to ensure the following six principles of charity governance are applied:

There were no political contributions In the year ended 31 March 2025, and as a result no disclosures are required under the Electoral Act, 1997. As required under the Regulation of Lobbying Act 2015, Christian Aid Ireland now records all lobbying activity and communications with Designated Public Officials (POs), We have made all returns and submissions required by the Act.

We continue to monitor costs and try to ensure value for money in all our procurements, Regular financial monitoring takes place at Income, Finance, Risk and Audit Committee and Board meetings. Annual budget and 3-year projections are prepared to ensure financial infrastructure is in place to guide decision-making.

Page|? Christian Aid Ireland - Northern |reland

Financial Review

The financial statements for Christian Aid Ireland are set out on page 40 to 54,

A detailed commentary on the principal sources of funding and the financial results for the year ended 31 March 2025 is set out below.

Income

==> picture [396 x 29] intentionally omitted <==

----- Start of picture text -----
Income 31/03/25 31/03/24
=
SS £'000 £'000
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During the year, the charity raised £1,970k (2023/24: £2,153k) which reflects the continued commitment of Christian Aid Ireland's very generous supporters and sponsoring churches to meeting the needs of poor communities throughout the world. The principal funding sources are outlined below:

Donations

This includes Christian Ald week, Regular Gifts, Church Partnerships, General Donations, and Denominational appeals. Gift Aid on donations enabled Christian Aid Ireland to reclaim £263k on donations during the 2024/25 financial year.

==> picture [406 x 99] intentionally omitted <==

----- Start of picture text -----
Donations 31/03/25 31/03/24
ChristianAldWeek 0 Ci
RegularGifts FF
| Church/Denominational ao 850
General Donations 2 ee.| ene,
| Emergency Appeals 104 276
Income 1,769 | 1,748
----- End of picture text -----

Christian Ald Week

We are working with our volunteer organisers and collectors to explore and diversify the annual house to house collection. Changing demographics and an increasingly cashless society requires us to be innovative in our approach to the Christian Aid Week appeal, Building on the integrity and commitment of our collectors, also offering different ways to engage the general public will offer opportunities to support our volunteers and Increase public giving.

A wide range of activities take place during Christian Ald Week including our red envelope house to house collections, public street collections, coffee mornings, church collections and the Big Brekkie campaign. The amount raised for Christian Aid Week was £372k, an increase of £5k (1%) on last year.

Regular Gifts

Regular gifts are payments made by generous and committed individuals on a monthly, quarterly or annual basis by direct debit or standing order. These donations are most important as they provide a source of predictable income and allow us to plan for future work. This raised £416k in the financial year (2023/24: £397k), a increase of £19k (5%), Regular giving remains a key area for future growth in our fundraising strategy.

Page| 18 Christian Aid Ireland - Northern Ireland

Church Partnerships and Denominational Income

The churches continue to support us generously in our emergency and long- term development work, Income from Church Partnerships/Denominational Income was £414k (2023/24: £350k).

The main Denominational/Church income received during the year came from the Presbyterian Church in Ireland (PCI), Church of Ireland Bishops’ Appeal (CIBA), the Methodist Church in Ireland (MCI) and the Religious Society of Friends (Quakers), Church Income also includes funding received from Christmas, Harvest and Easter/Lent appeals, speaking engagements, Church visits and the Black Santa appeal.

General Donations

General donations are those donations received fram general cash appeals, challenge events, community events, trusts & foundations and unsolicited income. Further details of these are noted in the Fundraising section of the Annual Report. Income from general donations totalled £463k (2023/24: £358k).

Emergency Appeals

Emergency Appeals 31/03/25 31/03/24 31/03/24
ae
EastAfrica Hunger CrisisAppeal
_Turkey&Syria Earthquake Appeal
_Libya FloodsAppeal
.
 MiddleEast Crisis Appeal2023		 SS ea
a
Oa i aee ne
Ree
i
___—FF[		 [
SudanCrisisAppeal -Jan2025
MyanmarEarthquake Appeal		 Pie
eee
10
EmergencyAppeals 104

Emergency Appeals income fluctuates from year to year depending on the scale of disasters across the world. In the 2024/25 financial year, two new humanitarian appeals were launched.

Christian Aid Ireland supporters donated to our appeals during the 2024/25 year raising £104k (2023/24: £276k). This funding comes from the public, church denominations and trusts and foundations.

Legacies

Legacies 31/03/25 31/03/24
yee
 Legacies oe £’000
1Sa		 £000
363

We continue to receive donations from the legacies of exceptionally generous individuals, who remembered the work of Christian Ald ireland with the world's poorest people in their wills. These individuals contributed £159k to income during the year (2023/24: £363k). This is another key area we hope to develop as outlined in our fundraising strategy.

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Other

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|||||| |---|---|---|---|---| |Other|Charitable|Activities|31/03/25|31/03/24| |||[Investments]|[Income]|15|14| |Other Income|42|||42|

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Other Trading Activities

The trading income refers to the operation of our charity shop in Garvagh, Co. Londonderry. The income received from the shop amounted to £27k (2023/24: £28k).

Investment Policy and income

Investments are made in short term bank deposits in conjunction with cash flow requirements for the organisation. These deposits are placed only with reputable institutions that have a credit rating of B+ or more. The investment position of the organisation is reviewed by the Income, Finance, Risk and Audit Committee on an ongoing basis throughout the year, The income from short term investments for the year was £15k (2023/24: £14k),

Where the money came from

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----- Start of picture text -----
Where the money came from
Other Income
10% Christian Ald Week
Emergencies _ | 19%
5% \ Pee
ee €hureh and
ie Denominational
a ; 21%
ie ta al
|
General Denations
and Orhor
45%
----- End of picture text -----

Page| 20 Christian Aid Ireland « Northern Ireland

Expenditure

We spent a total of £1,904k (2023/24: £1,928k) during the year.

£1,410k (74%) was spent between our charitable activities as follows: Development £841k (44%); Humanitarian work £104k (6%) and Campaigning, Advocacy and Education £465k (24%).

We Invested £494k (26%) in raising funds, For every £1 we spent on fundraising this year we raised £3.99 to further our work.

A key part of our work in development and emergencies is our work through partner organisations. These partnerships are funded by means of grants. To ensure that these partnerships are working effectively Christian Aid Ireland staff spend time working with partners to develop the most effective projects and programmes to be delivered, to increase the partners’ capacity to deliver the programmes efficiently and effectively, and to monitor and evaluate and report on the work the partners have performed on our behalf. An analysis of where we spent our charitable funds is provided below.

How we spent the money

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How we spent the money
Ralsing Funds aes
26%
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Reserves

The total reserves of £2,590k as at 31 March 2025 fall into two categories:

Restricted Funds

Restricted funds are generated when the donor stipulates how a donation may be spent. In many cases there will be a time lag between when such funds are received and when they are spent. With emergency appeals there may be a need for immediate rellef work, followed by longer term activities to rebuild people's lives and livelihoods, in line with the appeal request. This may result in appeal monies being spent over several years,

Page| 2) Christian Aid |reland - Narthern Ireland

At 31 March 2025, we held £765k (2023/24: £944k) in restricted funds, mainly relating to denominational income. Restricted funds balances as at 31 March 2025 are detailed in Note 14 of the Financial Statements,

Unrestricted Funds

Unrestricted funds are generated when the donor does not stipulate how the income may be spent. Within certain operating needs, the charity's policy is to ensure that such funds are spent as soon as possible, while guaranteeing that these resources are used effectively.

Unrestricted funds include designated funds where the Directors have set aside money for a specific purpose, It is the policy of Christian Ald Ireland to hold a minimal operational reserve to cover any temporary shortfall in income, unforeseen rise in spending requirements or other financial contingency, so that the charity can continue to operate at any time. The level of this reserve is based upon the Directors’ assessment of the likelihood of such financial contingencies and the impact they might have. In practical terms, the Directors have required that the organisation hold between 10 and 25 weeks of unrestricted spend as reserves.

At 31 March 2025, the unrestricted reserves were £1,825k (2023/24: £1,580k), of which £1,12Bk were set aside as other designated funds (£92k for voluntary income generation investment, £360k for budgeted deficit and £676k for project funding), £6k for fixed assets and the operational reserve of £691k (representing 26 weeks of unrestricted spend). The Board will consider and monitor these levels throughout the next financial year to ensure that they remain adequate. Unrestricted funds movements and balances as at 31 March 2025 are detailed in Note 15 of the Financial Statements.

Corporate Priority 4: Deliver impact in our programmes

Programme staff have travelled to South Sudan to support peacebullding and general programme implementation of the Chronic Crisis Stream.

CAI attended and actively participated In the European Humanitarian Forum and DG ECHO Partners Segment along with ACT EU meetings In Brussels.

There was successful completion of ECHO Cyclone Mocha project in Myanmar with report submitted to doner.

Capacity strengthening work with country programmes to more effectively use thelr Theory of Change in Practice was concluded In July.

Four UNPBF impact case studies were developed to feed into the UNPBF first annual impact paper, for greater exposure of The Peacebuilding & Conflict Prevention (PBCP) portfolio.

We developed 6 PCI concept notes on peacebuilding and sustainable livelihoods with country teams for projects in Burundi, DRC, Honduras, Haiti, Nigeria and Zimbabwe.

PeaceNexus Foundation requested CAI to become a convenor for their global research initiative “Towards a Locally Led Peacebuilding intermediary partner assessment tool’.

The learning paper “Due Diligence Passporting: Lessons from a journey toward localisation with Ukrainian Local and National Actors” was launched from the Irish Aid funded work in Ukraine.

PBCP participated In the Policy Meeting on European Input to the UN Peacebuilding Architecture Review (PBAR) 2025 in conjunction with the European Peacebuilding Liaison Office (EPLO), the European External Action Service (EEAS), the Delegation of the European Union to the United Nations (UN) and the European Commission's Service for Foreign Policy Instruments, the UN Assistant-

Page (22 Ghriatian Aid ireland - Northern Ireland

Secretary General for Peacebullding Support and the Deputy Chief of the Secretary-General’s Peacebuilding Fund.

PBCP has engaged directly twice with the new ‘Peace and Stability Unit’ of Ireland's DFA to inform inputs to the UN Peacebuilding Architecture Review (PBAR) 2025.

PBCP attended the FCDO consultation on the UN Peacebuilding Architecture Review (PBAR) 2025 focusing on continued implementation of the resolutions on peacebuilding and sustaining peace.

Corporate Priority 5; Building a movement across Ireland

We are continually grateful for the consistent support we receive from our sponsoring churches — financially, prayerfully and in education of important development issues.

We hosted an exhibition stand at the Balmoral show (NI's largest agricultural show) for the first time in many years. We had conversations with many people through the week broadly raising awareness of who we are.

There were 65 pleces of coverage about Christian Aid Week - this Includes over 30 hits from 15 press releases issued about groups/supporters fundraising efforts.

We exhibited at New Wine Ireland conference in Sligo, which is cross-denominational and attracts mainly evangelical and charismatic Christians.

We exhibited at Bangor Worldwide in July, contributing to a prayer event focused on the Middle East.

We have been successful in agreeing a new partnership with the Diocese of Cork, Cloyne and Ross. This will be for two years with a target of raising funds for our work in Sierra Leone.

A briefing document was developed and sent to all supporters ahead of the election in ROI.

We were asked to teach on conflict and gender based violence in a third year degree module at Belfast School of Theology.

Our Christmas supporter solidarity action calling for peace in Sudan and the Middle East appeared in over a dozen key local and regional publications,

We have developed, designed and had printed a ‘gender justice workshop’ booklet with the plan to disseminate, primarily through women's groups.

We sponsored the lunch at a Christian women's leadership conference on the 1st March, with 100 women from across NI in attendance.

We've received £160,000 from PCI for the World Development Appeal for Honduras, Burkina Faso and DRC.

Corporate Priority 6: Tackle the root causes of injustice

The policy and advocacy team built on our work and previous campaigning during 2024-25, focused on our two core priorities of economic justice and climate justice. .

We were invited to participate in a conference hosted by the EU Tax Observatory at the Paris School of Economics, focused on tackling tax avoidance. We also supported the visit to Ireland of UN Expert on Debt & Finance, Professor Attiya Waris, alongside Dochas.

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We were invited to participate in the National Economic Dialogue, hosted by the Irish Government. We spoke about climate finance and our research on tax avoidance and its impact on developing countries.

We are part of an advisory group to the Irish Government on ensuring businesses and corporate actors respect human rights.

We helped to draft the joint Déchas pre-budget submission to the Irish Govt, with a focus on 0.7% ODA and climate finance.

In May we organised a joint visit with Trécaire and the IPSC of two Palestinian partners, Al-Haq and Badil. This Included meetings with TDs, Government and public talks in Dublin and Belfast.

We drafted and sent ina submission of CAl's climate work and attended consultations with the UN Special Rapporteur for the Right to Development. The annual report of the Special Rapporteur draws specific attention to CAl’s work and was presented to all Member States at the UN General Assembly in September,

We were invited to present as an expert witness to the Oireachtas Climate Committee ahead of COP. Our focus was on climate finance and the issue of loss and damage, and ensuring adequate support for communities on the frontlines of the climate crisis.

We continue to work with our Colombian partners to highlight ESB's ongoing involvement with the Cerrején coal mine.

CAI co-sponsored a panel discussion on Fossil Fuels and a potential FF non-proliferation treaty alongside former President of Ireland Mary Robinson and other aid agencies.

We were part of a Christian Aid delegation that attended the UN climate negotiations (COP) in Azerbaijan.

We are grateful to the Irish Methodist church for providing us with funding in order to further our Policy & Advocacy work.

Page 24 Christian Aid lréeland - Northern ireland

Looking to the future

The following will be our key areas of focus over the coming year(s).

Corporate Priority 1. Increase Institutional income

In order to increase and diversify our institutional Income over the coming year and beyond, we will aim to undertake and focus on the following:

Corporate Priority 2. Increase non institutional income

In order to increase and diversify our institutional income over the coming year and beyond, we will aim to undertake and focus on the following:

Corporate Priority 3, Organisational operational excellence

In order to ensure that we maintain and build upon operational excellence, we will aim to undertake and focus on the following:

Corporate Priority 4. Deliver Impact in our programmes

In order to ensure that we maintain and build upon our programmatic excellence, we will aim to undertake and focus on the following:

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Corporate Priority 5, Build a movement across Ireland

We will aim to undertake and focus on the following:

Corporate Priority 6. Tackle the root causes of injustice

We will aim to undertake and focus on the following:

Economic justice

Climate justice

Page| 26 Christian Ald treland- Northern Ireland

Country-specific

Peacebuilding and conflict prevention

Principal risks and uncertainties

Christian Aid Ireland has established a risk management strategy which documents our approach to risk management and sets the direction for this work. Appropriate systems and procedures are in place to manage these risks and provide reasonable but not absolute assurance against occurrence,

Everyone in the organisation has a role to play in risk management.

The executive leadership team identifies the major strategic, business and operational risks that the charity is exposed to; and to assess the likellhood of such risks occurring and the level of impact they would have, The leadership team continually reviews and manages the Identified risks and reports regularly to Income, Finance, Risk and Audit Committee (IFRA) through the risk register. The risk register gives a detailed list of all the organisation's risks, the level of the risk and the risk owner who is responsible for monitoring each risk. The leadership team is supported by staff in the identification and management of operational risks and Implement actions as instructed,

The Internal audit function provides advice and guidance on the management of risk relating to the design, implementation and operation of systems of internal control.

The Income, Finance, Risk and Audit Committee (IFRA) ensures that the executive leadership team has an effective risk management process in place and reviews the risk register to ensure they are satisfied that all corporate risks are included. It also monitors the progress on the management of corporate risks and provides regular updates to the Board,

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The Board approves the Risk Management Strategy and the organisation's risk appetite; it approves the Risk Register on an annual basis and monitors progress of corporate risks throughout the year. The main risks identified together with the actions to mitigate the risks are summarised below.

Financial Stability

Risks

The principal financial risks relate to the economic environment; changes in donor expectations and our ability to respond and the diversification of funding both in donor base and between restricted and unrestricted funding In our fundraising strategy.

The fundraising environment remains very challenging with a combination of increased competition for public funds, globally competitive calls for funding and pressure on Government finances, Populism and nationalism reduce the space for policy and advocacy work. Failure to maintain a diversified Income base means there |s a risk of becoming over-reliant on one institutional funder. In turn, new Donors may bring new and more stringent requirements. Changes in the economy at home and perceptions of wealth of middle income countries can distort people's view of the reality for many people living in those countries and can impact their propensity to give.

Mitigating actions

To reduce the risk of significant fluctuations In income or fallure to achieve the necessary level of income to protect our programmes a comprehensive fundraising strategy has been approved by the Christian Aid Ireland Board, This strategy adopts a more targeted approach to fundraising, focusing on a smaller number of key areas such as individual giving, mid to high level donors and legacies.

A From Violence to Peace fundraising strategy has been developed for Irish funding which targets six specific institutional donors.

We regularly review financial information, adjust budget and review expenditure to reflect expected levels of income and have a reserves policy in place. We ensure expenditure is minimised by ensuring processes and procedures are In place to ensure we achieve value for money on all expenditure.

We have a Public Engagement Strategy in place and perform advocacy work on protecting the international budget including exploring lost income from tax schemes.

We will continue to build on our good relationships with institutional and business donors and harness the commitment of our supporters and stakeholders to ending poverty, We have regular meetings with our major institutional donors and have a Programmes team to develop proposals and to manage grants received. There is a dedicated finance resource for restricted funds. We review our funding strategy and team capacity and perform partner capacity assessments and monitor and evaluate programmes and have a system in place for risk assessment and evaluation of new donor funding opportunities,

Governance/Compliance:

Risk

The principal Governance/Compliance risks relate to Christian Aid Ireland's compliance with laws and regulations; Christian Aid Ireland's compliance with donor requirements; partner capacity to comply with laws and regulations and donor requirements; compliance with General Data Protection regulation (GBDPR) and misuse of funds, fraud corruption or inappropriate behaviour,

Christian Aid Ireland receives a significant ammount of funding from institutional donors and sponsoring churches, The management of institutional donors’ requirements are complex and prescriptive in nature. Compliance with laws and regulations is challenging particularly in-country regulation and the restriction on civil society space in the countries in which we operate.

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Mitigating Actions

The organisation mitigates this risk by having regular interaction with donors to understand their needs, Christian Aid Ireland and country teams provide regular capacity building at staff and partner level to assess organisational and financial capacity and to ensure donor obligations are met. Partners are trained on donor compliance requirements. We have clearly designed policies and procedures in relation to programme and project management including the use of iPIMS (our grant management database). Monitoring and evaluation visits are performed by Christian Aid Ireland staff and country teams undertake programme reporting to Christian Aid Ireland.

Christian Aid Ireland adheres to the sector's recommended codes of practice such as FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities SORP - Accounting and Reporting for Charities ("SORP"); the Déchas Code of Corporate Governance; the Charities Governance Code. We follow requirements of the Charities Commission for Northern Ireland (CCNI) and the Charities Regulatory Authority (CRA) in the Republic of Ireland. A governance self-assessment questionnaire is completed by the Income, Finance, Risk and Audit Committee (IFRA), An internal control self-assessment (ICSA) questionnaire is completed annually.

Christian Aid Ireland also ensures compliance with law and regulations in all countries of operation with the country management team responsible for local requirements such as registration, taxation and statutory reporting. Our financial policies and procedures comply with regulations and statute which should reflect core compliance principles.

Our Public Engagement strategy has been developed to ensure compliance with donor requirements in relation to public engagement, We regularly monitor changes in laws and where possibly perform advocacy work to highlight unfavourable changes in law and challenge them.

We have data protection policies in place which are updated to reflect any new changes in legislation and best practice, Representatives from Christian Ald Ireland attend the Data Protection Oversight Committee of Christian Aid to benefit from the work of the group and its application to Christian Aid Ireland, We have IT security measures in place and receive regular updates via yammer on cyber security risks. During the year staff, trustees and volunteers completed mandatory Data Protection training.

Our Internal Audit function provided by the UK office under a memorandum of understanding audits country programmes based on risk assessments and provides reports to the Income, Finance, Risk and Audit Committee (IFRA), Any recommendations noted will be followed up,

We have a range of anti-fraud and corruption policies in place (Fraud and Misuse, Whistleblowing, Anti-Bribery, Anti-Money Laundering and Safeguarding). We also benefit from the services of a dedicated Anti-Diversion and Corruption Manager. In addition, staff and trustees must complete mandatory Code of Conduct training.

Reputational risk

Risk

The principal reputational risks relate to negative public perception and trust and confidence in the sector due to programme quality; the occurrence of safeguarding issues, scandals, or charity fatigue; a failure to communicate impact to guarantee achievement of strategic objectives, and loss of future funding; a failure to demonstrate accountability and provide transparency; and a deterioration in strategic partnerships.

Christian Ald Ireland has a team of programme staff to ensure programme quality is of a high standard and is monitored and evaluated,

Christian Aid [Ireland takes safequarding incredibly seriously and we recognise our duty to protect and safeguard vulnerable communities. We believe that any abuse of power, including sexual violence or harassment, is totally unacceptable.

Page! 29 Christian Aid Ireland - Northern Ireland

Across Christian Aid we continue to work with colleagues to ensure a better, and shared, understanding of what sexual harassment Is, and the zero-tolerance culture we expect, including by training staff across the global organisation on the organisation's code of conduct.

As a sector, we need to be willing to recognise that this is an issue that affects us all. Christian Aid Ireland continues to work with staff and our local partners to root out any attitudes and behaviours that support such breaches of trust. Christian Ald |s a signatory to sector-wide codes of conduct. We also have a range of established policies and procedures aimed at preventing sexual harassment committed by any Individual representing Christian Aid (including staff, volunteers and consultants) against other staff, beneficiaries or anyone else.

Collectively, aid agencies must work harder to ensure safequarding, whistleblowing and misconduct policies are fit for purpose, to root out improper conduct. It is imperative that we are transparent and accountable, both to the communities where we work and to those who trust us to spend their money to alleviate suffering overseas.

Christian Aid Ireland recognises that the sector has been the subject of increased public and media scrutiny. This environment is challenging public support and confidence In charities and international aid, making it increasingly difficult to raise funds from the public. Christian Aid Ireland isa strong and effective organisation that works with integrity and humility; however external perceptions of charities and of church-based organisations could have an adverse impact on our work.

Working to eradicate poverty requires us to operate in places which are inherently challenging because of conflict, corruption, natural disasters, weak infrastructure and poor governance. Gathering communications materials that demonstrate the impact of our programmes can be a challenge in these environments, as the power dynamics and context change.

Mitigating Actions

We have systems in place to monitor the quality and measure the Impact of our programmes and these continue to be developed in line with best practice. We mitigate against this risk by being open and transparent In the way we operate and through our membership of organisations such as Dachas, which help to inspire renewed public confidence in the sector.

We continuously review and refresh our current policies and practices, to ensure that we take timely and corrective actions to prevent and censure such behaviour, ensuring we have confidential and robust mechanisms that enable and support our workforce, beneficiaries and stakeholders to report concerns and incidents without fear or favour, and to ensure protection and support for individuals who report or have experienced such incidents.

We have Safeguarding, Whistleblowing, and Serious Incident Reporting policies in place alongside a mandatory code of conduct, During the year we appointed a safeguarding Trustee and expanded the terms of reference for our Income, Finance, Risk and Audit Committee (IFRA) to include duties In relation to safeguarding.

We have a range of anti-diversion and misuse of funds policies in operation through partners and alliances that have roots in the communities in which they are working. We monitor the programmes which they are carrying out and provide feedback and build partner capacity where required through training and ongoing support and we ensure that, as a certified Core Humanitarian Standard (CHS) organisation, we incorporate beneficiary feedback into the evaluation of our programmes.

We have a Public Engagement strategy and a Church Engagement framework in place and we undertake an annual churches’ consultation to ensure a strong strategic partnership with our sponsoring Churches and management have a constructive relationship with Board to allow discussion on key issues.

We clearly communicate that our work complies with the highest standards of governance and accountability, and that we comply with all the relevant standards on accountability, fundraising, and

Page | 30° Christian Aid Ireland - Northern Ireland

images. We also communicate clearly that our work to eradicate poverty targets the most vulnerable and marginalised regardless of faith or race, but we engage the church in the fight against poverty and help churches to put their faith into action.

Environmental/External

Risk

The principle environmental and external risks relateto; the reduction In civil society space and our vulnerability to changes In the political, social and economic risks of the countries in which we operate and the Impact our ability to operate effectively and safely.

Christian Aid Ireland's overseas programme operates in difficult contexts with oppressive power dynamics and fragile security situations which could hamper our ability to operate safely or even at all in areas of most need,

Mitigating Actions

Christian Aid Ireland actively monitors the external context to anticipate political, social or economic risks, so that plans can be put in place to minimise any negative impact on organisational activities or the reputation of the organisation. We mitigate the risks relating to operational countries by operating through networks of Christian Aid country teams and independent partners which have roots in the community. These organisations bring an in-depth understanding of the local context, lanquage and culture. This enables access to up to date information to ensure programmes remain relevant.

Monitoring and evaluation is carried out by our programme teams and we perform enhanced due diligence for high risk countries. Core Humanitarian Standard (CHS) accredited feedback is incorporated into all our programmes, We have specific country programme strategies in place. Specific context related risks for operational countries are considered through the annual programme review. We have adaptive programming ensuring flexibility to allow the way we achieve our objectives to change as required. We have a security policy for all travelling staff and security is a key part of all major programme decisions. We adjust security assessments in response to major changes In political and security environment. We organise security training through Eurocheck,

Operational risks

Risk The principal operational risks relate to the failure to ensure security and safety of staff partners and programme participants, and the misalignment of policy and practice.

Christian Aid Ireland staff travel to regions where the political and social circumstances make the personal security of staff a major potential hazard. Failure to ensure safety and the inability to evacuate staff could lead to loss of life or injury to employees or partners. We may be unable to respond to a crisis and there could be a loss of assets. This could lead to civil (negligence) or Criminal (corporate manslaughter) proceedings which would cause significant damage to our reputation and could incur financial penalties and insurance claims.

We speak out against the causes of poverty. This can put staff and partners at risk, If communications are inappropriate or poorly researched or erroneous statements are made, this could risk lives, damage reputations or harm key relationships. Actions by our partners could also draw us into litigious or conflict related situations particularly if they publish materials or engage in actions with our financial support. If we or our partners act in a way that is contrary to our public policy position, this could seriously damage our reputation.

Mitigating Actions

The security and safety of staff, partners, and programme participants is of paramount importance to Christian Aid Ireland, Through a shared service agreement with Christian Aid we implement comprehensive safety and security management policies to ensure that this risk is appropriately managed. Procedures are in place to protect vulnerable adults and children in the delivery of our services.

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We provide staff with compulsory security training and made security considerations a key part of all major programme decisions, Security training for Christian Aid Ireland staff is provided by Christian Aid which hosts the European Interagency Security Forum and the ACT Alliance Security Co-ordinator, making Christian Aid a key hub for NGO security.

Christian Aid Ireland staff travelling to countries understand their personal responsibility for security and adhere to our corporate policies and procedures.

All country programmes have up to date security policies providing briefings to visitors and adjust security assessments as appropriate, in response to major changes in the political and security environment.

Having confidence in our policies and procedures as well as our staff gives us the confidence to work in some of the most challenging locations. But, in the event of an escalation in insecurity and as a last resort, we may withdraw staff from insecure locations or delay the implementation of a programme.

Staff involved in advocacy, campaigning and lobbying activities have a clear understanding of the context of the role, and the responsibilities and limitations of campaigning organisations as laid out in CCNI and CRA and other guidance.

IT and cybersecurity Risk

The principal IT and cybersecurity risks relate to failure to safely process and store data.

Christian Aid Ireland js dependent on several |T systems for processing and storing its data, We live in an Increasingly digitally connected world. Failure to keep pace with new technologles and ways of reaching our supporters and the communities we serve, in the way they prefer, could reduce our impact and effectiveness.

Failure to secure our information systems from malicious cyber-attacks could lead to loss of service, loss of sensitive or confidential data and even present a security risk to staff and partners working in challenging locations. This could damage our reputation result in regulatory breaches and fines or put people at risk.

Mitigating Actions

Christian Aid Ireland received shared service IT support from Christian Aid, therefore all policies are in place by Christian Ald. Christian Aid actively reviews and upgrades its IT software, systems and processes to mitigate risk relating to IT management, cyber security and data protection. Christian Aid has developed initiatives to embrace digital technology more effectively. The purpose is to ensure that we embed the use of technology more effectively in our work. We have structured information systems, policies and procedures that are embedded throughoutthe organisation and supported by training where appropriate.

Our information security measures are regularly tested, Including by internal audit and staff are reminded of the risks of so called ‘social engineering’ whereby data is provided to unauthorised users pretending to be legitimate, Staff are also reminded of the risks of using social media and all staff complete online data protection training on an annual basis.

Christian Aid Ireland also collaborates with other INGOs ensuring Christian Ald Ireland Is at the forefront of best practice in the sector and achieves value for money.

Grant Making Details of grants paid are contained in note 6 of the Financial Statements. For Institutional funded programmes and projects Grant making happens as follows:

Page | 3? Christian Alcl Ireland - Northern Ireland

Volunteers and staff

Christian Aid ireland is hugely grateful for the work carried out by its committed staff and volunteers. Achievements during the year were due to the hard work and dedication of all these people. We are particularly grateful to our volunteers who give their time each week to support the administrative work in Belfast and Dublin,

Christian Aid Ireland is committed to equality of opportunity between persons of different religious belief, political opinion, gender, marital status, disability, ethnic origin, age, dependants, sexual orlentation or trade union membership.

We are most grateful for the support of a network of thousands of volunteers across Northern Ireland who are dedicated to carrying out our annual Christian Ald Week door-to-door collection, and the wonderful individuals, communities, businesses, and congregations which organise fundraising events in support of our work every year, alongside people who raise their voices to take action against global injustice.

Christian Aid Ireland employed 19 people (headcount) during the year 2024/25.

Investment Policy

Investments are made in short term bank deposits in conjunction with cash flow requirements for the organisation. These deposits are placed only with reputable institutions that have a credit rating of B+ or more, The investment position of the organisation is reviewed by the Income, Finance, Risk and Audit Committee on an ongoing basis throughout the year.

Gaing concern

The directors have prepared budgets and cash flows for a period of at least twelve months from the date of approval of the financial statements which demonstrate that there is no material uncertainty regarding the company's ability to meet its liabilities as they fall due, and to continue as a going concern,

On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis. Accordingly, these financial statements do not include any adjustments to the carrying amounts and classification of assets and liabilities that may arise if the company was unable to continue as a going concern.

The financial staternents have been prepared on a going concern basis,

Post balance sheet events There have been no other significant events affecting the company since the year end that require disclosure or adjustment to the financial statements.

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Auditors

The auditor, Crowe Ireland, has indicated its willingness to continue in office, and a resolution that the firm be reappointed will be proposed at the Annual General Meeting.

Lobbying and Political Donations

There were no political contributions in 2024/25 and as a resuit there are no disclosures required under the Electoral Act 1997. As required under the Regulation of Lobbying Act 2015, Christian Aid Ireland now records all lobbying activity and communications with Designated Public Officials (BPOs). It has made the returns and submissions required by the Act.

Page \a4 Christian Aid Ireland « Northern Ireland

Statement of Directors’ Responsibilities

The directors are responsible for preparing the Directors’ Report and the financial statements in accordance with Irish law and regulations,

Irish company law requires the directors to prepare the financial statements for each financial year giving a true and fair view of the state of affairs of the company. Under the law, the directors have elected to prepare the financial statements in accordance with Irish Generally Accepted Accounting Practice in Ireland, including the Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’,

Under company law, the directors must not approve the financial statements unless they are satisfied they give a true and fair view of the assets, liabilities and financial position of the company as at the financial year giving a true and fair view of the state of affairs of the company end date, of the surplus or deficit for that financial year giving a true and fair view of the state of affairs of the company and otherwise comply with the Companies Act 2006.

In preparing these financial statements, the directors are required to:

: state whether the financial statements have been prepared in accordance with applicable accounting standards, identify those standards, and note the effect and the reasons for any material departure from those standards; and

The directors confirm they have complied with the above requirements when preparing the financial statements.

The directors are responsible for ensuring that the company keeps or causes to be kept adequate accounting records which correctly explain and record the transactions of the company, enable at any time the assets, liabilities, financial position and surplus or deficit of the company to be determined with reasonable accuracy, enable them to ensure that the financial statements and Directors’ Report comply with the Companies Act 2006 and enable the financial statements to be audited. They are also responsible for safequarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularities.

The directors are responsible for the maintenance and Integrity of the corporate and financial information included on the company's website, Legislation governing the preparation and dissemination of financial statements may differ in different jurisdictions.

Signed on behalf of the Board:

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ae MM__&)
Rev Dr Liz Hughe Ms Maeve Marnell
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Date: 8 July 2025

Page | 35 Christian Aid Ireland « Northern Ireland

Independent Auditors Report to the Members of Christian Aid Ireland (Northern Ireland) (A company limited by guarantee, not having a share capital)

REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS

Opinion

We have audited the financial statements of Christian Aid Ireland (Northern Ireland) (the ‘Company’) for the year ended 31 March 2025, which comprisethe Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102.

In our opinion, the accompanying financial statements:

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of financial statements in UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respectto going concern are described in the relevant sections of this report.

Other Information

The directors are responsible for the other information, The other information comprises the information Included in the Annual Report, other than the financial statements and our Auditors’ Report thereon. Our opinion on the financial statements does not cover the other information and, except to

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the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other Information, we are required to report that fact,

We have nothing to report in this regard.

Opinion on the Other Matters Prescribed by the Companies Act 2006

Based solely on the work undertaken in the course of the audit, we report that:

We have obtained all the information and explanations which we consider necessary for the purposes of our audit.

In our opinion the accounting records of the Company were sufficient to permit the financial statements to be readily and properly audited, and the financial staternents are in agreement with the accounting records,

Matters on Which We Are Required to Report by Exception Based on the knowledge and understanding of the Cornpany and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors’ Annual Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 requires us to report to you if, in our opinion:

Responsibilities of Directors for the Financial Statements

As explained more fully in the Statement of Directors’ Responsibilities, the Directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the management either Intends to liquidate the Company of to cease operations, or has no realistic alternative but to do so.

Page| 37 Christian Aidlreland - Northern Ireland

Auditors’ Responsibilities for the Audit of the Financial Statements

We have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland) 2008 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that Includes our opinion. Reasonable assurance |s a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists, Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below,

Extent to which the audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsiveto those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charity operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charity's ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charity for fraud.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing and completeness of income and the override of controls by management, Our audit procedures to respond to these risks included enquiries of management and the Income, Finance, Risk and Audit Committee about their own identification and assessment of the risks of irregularities, testing of a sample of transactions against the terms of any agreements and the requirement of the Charities SORP (FRS102), sample testing on the posting of journals, reviewing accounting estimates for biases and reading minutes of meetings of those charged with governance,

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls, We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements Is located on the Financial Reporting Council's website at: . This description forms part of our Auditor's Report,

Page 38 Christian Aid Ireland = Northern Ireland

The Purpose of Our Audit Work and to Whom We Owe Our Responsibilities

This report is made solely to the Gompany's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and Part 4 of the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Signed by: Kot-eauno® Hetil tien Roseanna O'Hanlon (statutory Auditor)

for and on behalf of:

Crowe Ireland

Chartered Accountants and Statutory Audit Firm 40 Mespil Road Dublin 4 bO04 C2N4 Date: + f - S

Page |39 Christan Ald Ireland - Narthern Ireland

Statement of Financial Activities

(Incorporating the Income and Expenditure Account) For the year ended 31 March 2025

==> picture [423 x 403] intentionally omitted <==

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2025|2025|3025|2024| |Notes|Unrestricted|Restricted|Total|Total| |Funds|Funds|Funds|Funds| |IncomeDonationseeand andendowments legacies|from:eat_||||a|000|[|]||||£000Se|||£000|eed£000=|| |eT|||Seae|Ee|2| |Charitable|Activities:|||Se|ie|pipe|[foe|teat| |OtherTrading Activities|000|||ral|27|||28|[|]| |TOTAL|||1,632|338|||1,970|2,153| |Expenditure|on:|——|||.|||eeetee|a| |RaisingFundsCharitable|00 ||SAH|e|494||476| |=|[Development]|Activities|||5|aes|ee|e|ee| |=||),|lo|Sees|.|eee|| |Humanitarian|—=|= Seeceeeee| |-|Campaigning,Edueation|Advocacy and||||||465|.|465|||449| |TOTAL|(1,388|(516)|1,904)|1,928)| |_Net income|/|(expenditure) —|— Ss|244 ||—|ray|||6||| |Other gains|/|(losses)|=|-|SSS|eae|=|||eeceaee|eee||=|| |Net|movement|in|funds|;|}|245|(179)|||66|||225| |1,580| |||Funds brought forward|1/15|[|]||||944|1|BBA|BTS| |Total|funds|carried|forward|14/15|||1,825|765|||2,590|||2,524| |All|incoming|and|outgoing|resources|arise from|continuing|operations,|There are|no|recognised|gains| |or|losses,|of|movements|in|funds|other than|those|disclosed|above.|

----- End of picture text -----

Page| 40 Christian Aid Irefand - Northern [retard

Balance Sheet

For the year ended 31 March 2025

Notes
31 March 2025
31 March 2024
£000
£000
'
Fixed Assets
Se,
Fee
reneeeee
 mete
iEeeete
Intangible
Fixed Assets
Sh
———5
=

_
Investments
Total current assets
2,671
Total net assets
2,590
Totalcharityfunds
2,590
2,524

The financial statements were approved and authorised for issue by the Board of Directors on 8 July 2025 and signed on Its behalf by:

==> picture [152 x 46] intentionally omitted <==

----- Start of picture text -----
SE a9
Rev Dr Liz Hughes
----- End of picture text -----

mM WL Ms Maeve Marnell

Page! 4) Chnstian Aid Ireland - Northern Ireland

Statement of Cash Flows

For the year ended 31 March 2025

Notes 31 March 2025 31 March 2024
eeeieee)
 Cashflowsfromoperatingactivities ieee)(SRB
10_
139
Netcashgenerated by /(used in) operating
139
(472)
_activities
ee ==7Stet
Cashflows frominvesting activities a=
Dividends, interest and rentsfrominvestments
==
(15)
=)
Change in cash and cash equivalents in the
reporting period 124 (486)
Gashandcash equivalents atthebeginningofthe
eporting period: 0		 BB 2,384
Cash and cash equivalents at the end/of the
reportingperiod 10 2,022 1,898

Page (42 Chistian Aid lrelaned = Northern Ireland

Notes to the Financial Statements For the year ended 31 March 2025

1, General Information

Christian Aid Ireland is an overseas development aid agency working to overcome poverty in some of the world's poorest communities. The company is a company limited by guarantee not having a share capital and has Its registered office at Linden House, Beechill Park, Belfast, BT8 7QN, Christian Aid Ireland ig a public benefit entity as defined by FRS 102.

2. Statement of Compliance

The entity's financial statements have been prepared on the going concern basis in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland (FRS 102) and Charities SORP (FRS 102) and the Companies Act 2006 (UK Act).

3. Accounting Policies

The significant accounting policies used in the preparation of the financial statements are set out below. These policies have been consistently applied to all financial years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared in accordance with Financial Reporting Standard FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 (UK Act) and In accordance with Charities SORP Accounting and Reporting by Charities issued by the Charities Commissioner In the UK (effective 1 January 2019).

Going concern

The directors have prepared budgets and cash flows for a period of at least twelve months from the date of approval of the financial statements which demonstrate that there is no material uncertainty regarding the company's ability to meet its liabilities as they fall due, and to continue as a going concern.

On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis. Accordingly, these financial statements do not include any adjustments to the carrying amounts and classification of assets and liabilities that may arise if the company was unable to continue as a going concern.

The Directors have reviewed Christian Ald Ireland's financial position and consequently belleve there are sufficient resources to manage any operational or financial risks, The Board therefore considers there is a reasonable expectation that Christian Aid Ireland has adequate resources to continue in operational existence of the foreseeable future and are unaware of any material uncertainties related to events or conditions that may cast significant doubt upon the company’s ability to continue as a going concern.

Judgements in applying accounting policies and key sources of estimation

The preparation of these financial statements requires directors to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Judgements and estimates are continually evaluated and are based on historical experiences and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results, The estimates and assumptions

Page| da Chr start Aid Ireland « Northern treland

that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below:

Cost allocation

Costs not attributable to a single activity are allocated or apportioned to activities on a basis consistent with identified cost drivers for that cost category. Cost drivers utilised include head count and judgement is exercised in applying cost drivers to cost categories.

Carrying Value of Debtors

The company makes an estimate of the carrying value of all debtors, including Gift Aid receivable, The company uses estimates based on historical experience in determining the carrying value of debtors.

Income

Income included in the financial statements represents income from the public (such as donations and legacies, church/denominational income) and institutional donors, charity shop and deposit income receivable during the year.

Income from government grants, institutional donor's corporate trusts and foundations that are subject to specific restrictions or reporting requirements are recognised in this Statement of Financial Activities when the organisation becomes entitled to the funds, the income can be measured reliably, and it is probable that the funds will be received.

Grants from government and other co-funders typically include the following conditions: -

In the absence of such conditions, assuming that receipt is probable and that the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Where income has been received in advance it is deferred until the conditions are met. Where incorne has not yet been received, but all criteria for recognition have been satisfied, the income is accrued as a debtor in the balance sheet.

Income from donations is recognised when the donations are received. The related tax refunds are recognised when all legislative requirements have been met and the amounts can be measured with reasonable certainty.

Legacy income Is included where there is sufficient evidence of entitlement, receipt is probable and where the amount is measurable. No value is included where a legacy Is subject to a life interest held by another party.

Other trading activities include retail income from the sale of goods through the shop in Garvagh,

Donated goods are not recognised on receipt. The value to the charity of the donated goods sold is recognised as income when the goods are sold. The proceeds of sale are categorised as “income from other trading activities” in the Statement of Financial Activities.

Gifts in kind for use by the charity are included in the accounts at their approximate market value at the date of receipt, Gifts in kind for distribution are included in the accounts at their approximate market value at the date of distribution.

Page| 4 Christian Alc Ireland - Northern lrelane

Christian Aid Ireland distinguish restricted income from unrestricted income, Restricted Income refers to funds given subject to conditions imposed (by the donor or implied by the nature of the appeal) as to how it is to be spent.

Fund accounting

The charity maintains three types of funds as follows:

Restricted funds represent funds where the grants and donations received are requested by the donor to be spent on a specific purpose. Income and expenditure on these funds are shown separately within the Statement of Financial Activities.

Otheun r estrictefun d s represent income that ls expendable at the discretion of the directors in the furtherance of the objectives of the charity, but as at the end of the year had not been specifically allocated.

Designated unrestricted funds are a portion of the unrestricted funds where the directors have set aside monies from unrestricted funding for specific purposes. These include an operational reserve, and monies allocated for expenditure In the following years.

Expenditure

All expenditure is accounted for on an accruals basis and is classified under headings that aggregate all costs related to the category. The costs of each staff team, including a relevant proportion of support costs allocated on a usage basis, are allocated across the headings of costs of generating funds, charitable activities and governance costs based on the proportion of time spent on each of these areas of work,

Costs of raising funds comprise the costs of advertising, producing publications and printing and mailing fundraising material, the staff costs in these areas and an appropriate allocation of support costs.

Costs of charitable activities include direct expenditure incurred through grants to partners and operational activities, Grants to partners are recognised as expenditure at the time of payment since until then there is no legal or constructive obligation to make the grant.

Expenditure is treated as belng made from restricted funds to the extent at it meets the criteria specified by the donor or the terms under which it was raised, All other expenditure is treated as unrestricted.

Pension costs

Christian Ald ireland operates a defined contribution scheme for employees. Annual payments to the scheme are charged to the Statement of Financial Activities in the year to which they relate.

Operating Leases

Rentals in respect of operating leases are charged to the Statement of Financial Activities in the period to which the costs are incurred,

Tax and Vat

As a registered Charity, Christian Ald Ireland Is exernpt from tax on income and gains falling within section 505 of the Income and Corporation Taxes Act, 1988 and Section 256 of the Tax of Charitable Gains Act, 1992.

In commen with many other charities, Christian Aid Ireland is unable to recover most of VAT that is incurred on purchases of goods and services in the UK. The amount of VAT that cannot be recovered is Included within the appropriate underlying cost.

Page| 45 Christian Aid Ireland - Northern Ireland

Foreign currencies

The company's functional and presentational currency is Sterling. Foreign currency balances have been translated at the exchange rate rullng at the balance sheet date. Income and expenditure transactions have been translated at the prevailing rate at the time of the transaction. Any gain or loss arising from a change in exchange rates subsequent to the date of a transaction is included in the Statement of Financial Activities,

intangible fixed assets

The intangible fixed assets costing over £5,000 are capitalised at cost. Intangible fixed assets include software cost. They are amortised over 3 years, their estimated useful lives, after developrnent and installation work has been completed,

Tangible fixed assets and depreciation

Tangible fixed assets costing over £5,000 are capitalised at cost. Tangible assets are stated at cost less accumulated depreciation.

Depreciation is calculated to write off the cost of tangible assets over their estimated useful lives less an estimated residual value, where appropriate, by equal annual instalments.

The estimated useful lives of tangible assets by reference to which depreciation had been calculated are as follows:

Leasehold improvements 5 years Vehicles 5 years Computers 4 years

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable. Basic financial instruments are recorded at transaction price.

Debtors

Short term debtors are measured at transaction price, less any impairment,

Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired In the ordinary course of business from suppliers. Trade creditors are classified as due within one year if payment is due within one year or less. Short term creditors are measured at the transaction price.

Employee Benefits accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the Balance Sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement and accrued at the Balance Sheet date.

Page| 46 Christian Aiddreland - Northern relana

4. Donations

Unrestricted
Restricted
Total
Total
Te
sesesynennn
_ Middle East Crisis Appeal 2023 _
TotalDonations
1,431
338
1,765
1,748

Total donations of £1,769k (2023/24: £1,748k) include £263k of tax recoverable through gift aid (2023/24; £170k).

5. Total Expenditure

==> picture [427 x 163] intentionally omitted <==

----- Start of picture text -----
Grants to Staff Other Allocation FAAS] 2024
organisations costs costs
0 0 | 000| £000
_Raising Funds _ = =| 38= 24| _ 494£000 £000476 |
Charitable Activities — a en es ee a |
"= _ Development 67| a7) «| S| 841 727
|= Gampaigning, . 328 116 2] 465 449
| AdvocacyEducation and | | | |
| | | | |
----- End of picture text -----

Page| 47% Christan Ad Ireland = Northern Ireland

Charitable expenditure analysed by region:

==> picture [295 x 228] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |31/03/25|31/03/24| ||| |_Latin America|and the Caribbean|||1|34| ||Aslaandthe|MiddleEast||||86/||286)| |||Ireland|and|the|UK|1,026|863| |Total|Charitable|Expenditure|1,410|||1,452| |Grant|expenditure|analysed|by|region:| |31/03/25|31/03/24| |||7|‘|£'000||£'000||| |a|——E|es| |“Latin|America andtheCaribbean|——=S=SS81| SS| |Asia and|the|Middle|East|86|||286| |_Europe|43|||118| |||Ireland|and|the|UK|427|308| |Total|grants|to|partner|organisations|||B07|||869|

----- End of picture text -----

All grants are to organisations not individuals, The full list of grants to organisations is available on our website,

Costs of generating funds comprises fundraising costs including the costs of advertising, producing publications and printing and mailing fundraising material, the staff costs In these areas (based on time spent) and related costs of support services.

Charitable expenditure includes expenditure incurred through grants to partners and operational activities. Grants to partners are recognised as expenditure at the time of payment, since until then there |s no legal or constructive obligation to make the grant.

Allocation of support costs:

==> picture [321 x 80] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Basis|of|31/03/25|31/03/24| |Allocation| |leeeemmiataesee——|aan|erccnameee||| |||Human resources|||Headcount|||15|15| |||Information|resources|Headcount|||a5:|_35—| || ee Relations|||Headcount|||=|=|

----- End of picture text -----

Governance Costs amounting to £28k incurred in the year to 31 March 2025 have been re-allocated across other categories of expenditure as required under Charities SORP FRS102.

==> picture [320 x 56] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |31/03/25|31/03/24| |“Professional|"GovernanceSOMO|RMI ORR;|costsstaff|costsor|.||— 2|£00015|||_—£’000814|||

----- End of picture text -----

Page| 48 Christian Aid Ireland - Nérthern Ireland

6. Staff Costs and Employee Benefits

StaffCosts and Employee Benefits 31/03/25 31/03/25
31/03/25		 31/03/25
31/03/25		 31/03/24
Sa e000)
*International		 000
N Ireland		 £000,
Total
 £000
Total
National Insurance Contributions
 Pension contributions ar cites
20
1
 Sg)
55
 AB
56
52
10
 748 758
Staff Numbers 31/03/25 31/03/24

ay
_Averagestaffmumbers:
_Headcount (NIreland and UK)
 Headcount
(Country
Programme)*
Number
—_Number
era
veal
a:
 )a
ie
5
_FTE(FullTimeEquivalent) (NirelandandUk)
 FTE (Full Time Equivalent) (Country 15
16
“The staff being referred to are not employed by Christian Aid Ireland and are therefore not included
with the Christian Aid Ireland payroll.
staff by Activity 31/03/25 31/03/24
Las
:
Generating Funds

 CharitableActivities Number
 Number
ae
(=
£
7
10.

The number of employees whose costs for the year fell within the following bands is:

Bands 31/03/25 31/03/24
£20k
- £60k
£60k-£70k
19
Total 20 24

Staff costs include salaries and benefits in kind.

Christian Aid Ireland has a Pay and Benefits policy that has been agreed by its Board. The policy commits Christian Aid Ireland to fair, equitable, transparent and consistent reward arrangements which attract, motivate and retain staff. Its guiding principles apply to all people wherever they are located and provide for our reward offering to be competitive in the marketplace from which we draw our staff and recognise fair reward for fair effort. Contributions of between 3% and 10% are made by the company to the defined contribution pension scheme in relation to employees, depending on their employee contributions,

The total salary of the Chief Executive Officer, Mrs Rosamond Bennett, is £81,385 per annum. She also receives a 9% contribution to a defined contribution pension scheme, and the use of a car for Christian Ald Ireland business. This falls within the £0k-£60k band as the cost is shared 50:50 between the Republic of Ireland and Northern Ireland companies respectively.

Page| 49 Christian Ald Ireland - Northern lreland

Key management remuneration

Key management personnel include senior management and received remuneration of £288k (2023/24; £276k) in the year, Of this amount £149k was recharged to the Republic of Ireland company.

7. Directors’ expenses

No emoluments are paid to Directors. Directors are reimbursed for their incidental expenses in attending board, executive and other meetings. Additionally, Directors may occasionally visit Christian Aid partners and programmes overseas with costs of such trips being met by the charity.

8. Pension Cost

The total pension cost for the charity was £56k (2023/24: £52k). There were £11k outstanding contributions at the balance sheet date (2023/24: £10k).

9. Net Income

Net income is stated after the following charges:

Net income is stated after thethe following charges: Net income is stated after thethe following charges:
31/03/25
31/03/24
Se
eee		 = £000
Auditors’ remuneration
Audit fee
= See
_Operatingleaserentals;
Buildings
eee
eet
3
 4
10. Reconciliation ofnet incometo net cash flowfrom operating activities
Reconciliation of net income to netcash flow from operating activities 31/03/25 31/03/24
es
_Net income fortheperiod (as perStatementofFinancialActivities)		 ___£000
66)228
Depreciation:
3,ma
Dividends, interestandrentsfrominvestments
S
(Increase)/Decreaseindebtors
.
40!(424)
Increase /(Decrease)increditors
Netcash generated by / (used in)operating activities 139
Analysis of cash and cash equivalents
01/04/24		 Change in Year 31/03/25
CashInbankandinhand
76
Notice deposits (lessthan 3 months)

———		 -
522
NetFunds
1)898		 124

Page| 50 Christian Aid Ireland - Northern lretare

  1. Fixed Assets
Intangible Fixed Assets Computer Total
Software in 31/03/25
development
L
SSee		 £000) £000
_Opening
balanceat1April2024
 Additions
Disposals		 SS
Closing balance at 31 March 2025 5
 5
i
_Opening balanceat1April2024
__Depreciation inyear
L.
Disposals		 :
eee		 SS
ie
eee(it
.
-
=
Closing balance at 31 March 2025 (5)
_NetBook Valueat31March2025
 NetBookValue at31 March 2024
 _ ———
_
a
Tangible Fixed Assets Leasehold Computers Tatal
Improvements 31/03/25
a ___tll __ £000 £000
_Opening
balanceat}April202400
____26
 Additions
:
Closing balanceat31March 2025
Depreciation;
Opening balanceatApril2024 0
Depreciation in year		 26


8)
-
Closing balance at 31 March 2025 (#439) (9)
 (35)



NetBook Valueat31March2025000
_Net
Book Value at31March2024
ee
(ore ep
12. Debtors
Amounts falling duewithin oneyear 31/03/25 31/03/24
Otherdebtorsandprepayments
Relatedcompany~ChristianAidUK(Note		 20) pale 562
343
zs

Page {57 Christian Aid lreland = Northern Ireland

13. Creditors

==> picture [462 x 563] intentionally omitted <==

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Amounts|falling|due|within|one year|31/03/25|31/03/24| |HG_Related|||£000 || ||company|~|ChristianAid|UK|(Note|20)|Dts,nee| |||PayrollOther|creditors Taxes|mleeE|ES|||ee,=i2|40a2| |14,|Restricted|Funds| |Opening|Incoming|Outgoing|Transfers|Closing| |balance|resources|expenditure|balance| |poHH ||TT ||0| |“AppealFundss|=|es| ~—S—|000 |||£000| |_Ukraine|Crisis|Appeal|2024|Sl|en|hE|=| |"Turkey&|Syria Earthquake|Appeal|a|a|(2)|||-|=|| |_Middle||East|Crisis|Appeal 202400|=|PD)|et||| ||MyanmarSudan|CrisisEarthquakeAppeal-JanAppeal2025|=ef|BBY)10|||0p]|a|=|| |Total|Appeal|Funds:|=|||104|||104)|||=|3| |||Other Restricted Funds:||||||||| |[Denominational2H| |[earmarked]|[income]| |_||[Other]|||_20|||289]CGSOM)a|74820.|| ||||||| |Total|Other|Restricted|Funds:|944|||224|||(412)|||(1)|765| |Total|Restricted|Funds|O44|338|(516)|(1)|765| |15.|Unrestricted|Funds| |Opening|Incoming|Expenditure’|Transfers|Other|Closing| |balance|resources|gains/|balance| |(losses)| |||£000|||£'000|e000)|£000)|= £000,|£000||| ||Operational reserve|||634|||-{|ef|sf|697|| |FixedOther Assets designated|funds||||937of||=H:|2|=|||laces191|||:-|1,1286| |Total|designated|funds|1,580|-|||(3)|||248|||-|1,825| |||| |”| |ikeTotal|unrestrictedese|fundsds|||||=fo1,580 SS||76321,632||||ee735(1,388)||| eea=||||e|1|1,825| |At 31|March|2025,|£1,128k was|set aside|as|other designated|funds, £92k|for|voluntary|income| |generation|investment, £360k|for budgeted|deficit|and|£676k|for|project|funding.|

----- End of picture text -----

Page| 52 Christian Aid Ireland - Nerthern Ireland

16, Analysis of Net Assets

Fund balances’as at 31 March 2025 are Unrestricted
Unrestricted
Restricted		 Unrestricted
Unrestricted
Restricted		 Total
represented by:
bs
Fixedassets
ee
_Deposits
and cash at bank and inhand
Other current assets
Currentliabilities		 Funds Designated
Funds Other
L
_
£000
£000,
esl
Ja
 )
2B29
SS
oe
a)
=
__ (a7)
Totalnetassets 1,128
697
 765

17. Leasing Commitments

The company has the following lease commitments:

==> picture [432 x 94] intentionally omitted <==

----- Start of picture text -----
SS | | £'000
_Building leases = “within Tyear 30 | __—£00030
|Bulldingleases ee
Car lease | Within7 year | ale
|_Operating leases on equipment ____| Withintd year 1) els
| Operating leases on equipment oS| years]| |
----- End of picture text -----

18. Other Commitments

There have been no significant capital commitments contracted for by the company or authorised by the directors but not yet contracted for as at 31 March 2025.

19, Legal Status

By Article 40 of the Companies (NI) Order 1986, the company is exempt from including the word “limited” in its name. The company Is limited by guarantee and has no share capital.

Page| 53 Christian Aid Ireland - Northern Ireland

20, Related Party Transactions

Christian Aid Ireland operates on an all-lreland basis and two companies have been registered under the name Christian Aid Ireland, one in Northern Ireland and one In the Republic of Ireland, Ten of the Board members sit on the Board of both companies and four board members are unique to each of the companies,

Christian Ald Ireland is part of the wider Christian Aid family and is a related party of Christian Ald (a company registered in the UK, company no. 517525, charity no. 1105851), Christian Aid Ireland shares the International Department of Christian Ald and receives some services, including Human Resources, Information Technology and Supporter Relations support.

Christian Aid Ireland receive a share of the profits of Christian Aid Trading Limited.

The company has the following related party transactions with:

CA UK CAI

=
 000 e000
_Opening
Balance (Inter-company Debtor -Note 12/ Creditor Note13)
346
_ Payment
es(2-1
Expenditure
 (2-1
:)
(76
ClosingBalance(Inter-companyDebtor—Note12/Creditor—Note13) 87

Income represents Deed of gift paid to the relevant company; income from recharges of salaries; transfer of investment fund money or funding received to settle intercompany balances.

Grant expenditure to CA UK represents restricted grant to overseas partners.

Other expenditure includes reimbursement of expenses or salaries on behalf of the related company, payment of deed of gift; transfer of funding to related company or the transfer of income previously received into the incorrect company.

21, Ultimate Controlling Party

The members of Christian Aid Ireland are considered to be the ultimate controlling party.

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