CHURCHES OF GOD IN IRELAND # TRUSTEES' ANNUAL REPORT YEAR ENDED 30 SEPTEMBER 2025 for the year ended 30 September 2025. Reference and administrative details |Registered charity name|Churches of God in Ireland| |---|---| |Charity registration number|NIC 101707| |Principal oHice|13 Glenmachan Road| ||Belfast| ||BT4 2NL| ||Northern Ireland| |The Trustees|Mr A Stephens| ||Mr Peter Comfort| ||Mr K McAlees| ||Mr S Reynolds| ||Mr J Payne| ||MrT Bell| ||Mr D Spence| ||Mr A Patton| ||Mrs Y Payne| |Auditor|FEB Chartered Accountants| ||First Floor| ||26 Linenhall Street,| ||Belfast| ||BT2 8BG| CHURCHES OF GOD IN IRELAND TRUSTEES' ANNUAL REPORT (con7nued) ## YEAR ENDED 30 SEPTEMBER ## Structure, governance and management Churches of God in Ireland is constituted as trustees incorporated as a body and was established by a charitable trust deed. The Board of Trustees are responsible for the strategic management and continuity of the charity. The Board of Trustees and names of principal Advisers are set out above. The Board appoints all new trustees based on selection criteria, which ensures that collectively, it maintains a broad range of relevant skills and experience. An induction programme is oHered to all new trustees to ensure that they are briefed on the charity's objects, strategies and activities. The trustees have the overall responsibility for the system of internal control for the charity, which includes ensuring that there are reasonable procedures in place for the prevention and detection of fraud and other irregularities. However, such a system can provide only reasonable, but not absolute, assurance against errors and fraud. ## Objectives and activities The Churches of God Ireland supports the advancement of the Christian religion and through the work of the Churches and by the application of its resources, provides: *Churches and public worship in the Christian tradition *Public religious ceremonies *Pastoral care, evangelism and ministry community • *Religious education, and active involvement in the provision of general education with a Christian ethos *Support for a better society through active promotion of community harmony and responsible citizenship *Other activities which are carried out as a practical expression of religious beliefs, which may also be charitable and which include: *Support for the poor, the ill and the suHering. *Support for the disadvantaged and for the alienated members of society. *Support for the development and relief of poverty and disease in disadvantaged areas of the world. *Promotion and maintenance of the arts through music and other media contributing to the experience of worship. The Churches of God Ireland seeks to minister to all. The mission of the Church and its support networks and activities reach out to all in a spirit of growth, unity and service. CHURCHES OF GOD IN IRELAND TRUSTEES' ANNUAL REPORT (con7nued) ## YEAR ENDED 30 SEPTEMBER ## Achievements and performance The Church of God in Ireland operates as a church in 7 diHerent locations, namely Ballymena, Ballymoney, Dunmurry, Glenmachan, Larne, Newtownards and Shankill with a Nursing Home also operating at the site of Glenmachan Church. ## Financial review Results for the year ended 30 September 2025 are given in the Statement of Financial Activities. The assets and liabilities as of 30 September 2025 are given on the Balance sheet. The financial statements should be read in conjunction with their related notes at the rear of the statement. The Board of Trustees consider that the unrestricted funds of the charity have suHicient resources and assets available which are adequate to fulfil their obligations. ## Reserves policy It is the policy of the church that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the church's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The trustees have assessed the major risks to which the church is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. ## Trustees' responsibilities statement The trustees are responsible for preparing the trustees' report and the Annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Northern Ireland requires the charity trustees to prepare Annual report and financial statements for each year which give a true and fair view of the state of aHairs of the charity and of the incoming resources and application of resources, of the charity for that period. ## CHURCHES OF GOD IN IRELAND ## TRUSTEES' ANNUAL REPORT (con7nued) ## YEAR ENDED 30 SEPTEMBER Select suitable accounting policies and then apply them consistently; observe the methods and principles in the applicable Charities SORP; make judgments and accounting estimates that are reasonable and prudent; prepare the Annual report and financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are suHicient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the Annual report and financial statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Each Church within Churches of God in Ireland would assist each other by stepping in and speaking at the services. The trustees' annual report 14[th] May 2026, signed on behalf of the board of trustees by: Mr Peter Comfort ## Trustee