EVERY NATION MINISTRIES BELFAST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2024
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
Funds
2024
Total
Funds
2023
Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities
78,073
1.883
99,193
177,266
1,883
153,215
Total income
79,956
99,193
179,149
153,215
EXPENDITURE ON:
Charitable activities
59,123
104,025
163,148
140,168
Total expenditure
59.123
104,025
163,148
140,168
Net incomel(expenditure)
20,833
(4,832)
16,001
13,048
Transfers between funds
{14,003)
14,003
Net movement in funds
6,830
9,171
16,001
13,048
Reconciliation of funds:
Total funds brought forward
2,482
15,056
17,538
4,490
Total funds carried forward
9,312
24,227
33,539
17,538
The Statement of Financial Actiwties includes all gains and losses recc*Jnised in the year.
All income and expenditure derive from conbnuing operab"ons.
The statement of finanaal activities also complies the requirements for an income and expenditure account
required by Ihe Companies Act 2(￿.
The notes on pages 7 to 13 fomi part of these accounts.
Page 5

EVERY NATION MINISTRIES BELFAST
BALANCE SHEET
FOR THE YEAR ENDED 31 OCTOBER 2024
Note
Unrestricted
Funds
Restricted
Funds
Total funds
2024
Total fvnds
2023
CURRENT ASSETS
Debtors
Cash at bank
7.243
5,829
4,966
19,262
12,208
25,091
4,252
38,015
13,072
24.227
37,299
42,267
CURRENT LIABILITIES
Creditors falling due wrthin one year
3.760
3,760
24,729
NET ASSETS AND NET CURRENT ASSETS
9.312
24.227
33,539
17,538
FUND BALANCES
Unrestricted funds
Restricted Funds
9.312
9,312
24,227
33,539
2,482
15,056
17,538
24,227
24.227
9.312
The charrtable company is enlitled to exempts'on from audit under Seclion 477 of the Companies Act 20CE for the year
ended 31 October 2024.
The members have not required the company to obtain an audit of tts finanaal ststements for the year ended 31
October 2024 in accordance with Section 476 of the Companies Act 21)(IS however, in accordan￿ wrth Section 65 of
the of the Charities Act 2008 {Northern Irelandl, the accounts have been examined by an independent examiner and
their report has been included in these finanaal statements.
The directors (who are the charitable companvs Irustees for the purposes of charity law) acknowledge their
responsibilities for..
lal ensuring that the charf(able company keeps accounting records which comply wf(h Sections 386 2nd 387 of the
Companies Act 2006 and
Ibl preparing finanaal statements which give a true and fair view of the state of affairs of the charitable company as at
the end of each financial year and of its net income or expenditure for each financial year in accordan￿ with the
requirements of Sections 394 and 395 and which otherwse comply with the requirements of the Companies Act
2006 relating to financial ststements, so far as applicable to the tharitable cornpany.
The financial statements have been prepared in accordan￿ with the provisions of Part 15 of the Companies Act 2006
relating to small companies.
The financial ststements were approved by the Board of Directors and were signed on r(s ￿half by..
Jul 10, 2025
Hilary Perry
Company number.. N1627387
Charity number:
NIC101804
The notes on pages 7 to 13 fomi part of these accounts.
Page 6

EVERY NAnON MINISTRIES BELFAST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 OCTOBER 2024
Statutory Information
The Charity is a charitable company limrted by guarantee aThJ is inctywrated in the United Kingdom. The company s
registered nurnb&r and registered Offi￿ address can be found on Ihe Company Informatson page.
Accounting Policies
Thes& finanaal staternents are prepared under Ihe histonral C￿St crJnvenb"on_ They have been prepared in attord8nce wrth
the "Ststement of R￿mMended Practi￿ Attounting and RekK)rbng by charib.es prepanng their accounts in accordance
th the Financial Reporbng Standard appliGgble In the UK and Reputlic of Irdand IFRS 1021 I'the Charities SORP'I, wth
the Financial Reporting Standard apthicable in the United ￿r￿J￿0m and Rewbli¢ of Ireland I'FRS 102.1. w5th the Companies
Act 2006 and with the Charities Act INorthem Irdandl 2008. The tharity meets the defin￿0￿ of 8 public benefit entity 85 58t
out In FRS 102.
The trustees Iwho are the charitsble companls directors tr the purposes of company lawl have assessed thether the use
of the going concem basis is appropriate and have considered wssiLle events or c￿dItionS that rnigm cast signrfiLznt doubt
on the ability of the charity to continue as a going conc£m. The trustees have made this assessment for a peri￿ of at least
one year trom the date of approval of the finantsal statements. In parbcular the trustees have considered the charity s
forecasts and projections and the possible IM￿1G￿tIonS should projected incune and l or expenditure vary unexpectedly.
The trustees have ￿Th￿U￿ed that the￿ Is a ￿>Sonable expectation that the Charity has adequate resources to continue to
operate for the foreseeable future_ The charity Iherefore ￿ntinUeS to adopt the going ￿ncern basis in preparing its fIn8r￿181
statements.
The trustees note that, though the chaws free ￿serveS Idefined as being un￿Stricted net current assetsl have increased
over the cour58 of the year, they are still lower than Ihe trustee5 K)uld like Ihern to be. The trustees are mntinuing to take
steps to try to in¢￿ase Income and control expenditure and they eypect f￿ reserves to continue to improve over the
coming year. The trustees are confident Ihat, should It be required. the charitys supporters would prowde any additional
fvndirvJ that might be ne￿ed.
The prinuples adopted in the prep8ration of the finan￿81 staternents are set (xrt b￿￿.
al Incorne
Incorne including investment income is recognised in Ihe period In Ihe thanty becomes entided to receipt. the amount
receivable can be measured s%ith ￿asOnable certainty. and [￿lp1 is kyobable. For the most part. Income is generally
recognised when it is rec£ived. InC￿rne is only deferred vthen the chanty has to fulfil c￿nditIOnS before becnrning entided to it
or vthere the donor has spectfied that the income is to be exrended in a futu￿ pencxy.
Incorne from donations and legacjes includes".
il Re(x)verable grft aid. This Is reD)gnised the reLgted donatK)n is recaved. Gift aid thal h8s not teen recovered by
the balan￿ sheet date is induded as a debtor.
ill GcM)ds donated for distribution lo benefiaaries are recc*Jnised as irKome reCeiVa￿e at fair value Ibeing an
estirnate of the amount it ￿)Uld c05t to purchase those iterns). Any donated gLKAs that have not been distributed by the
end of the year are induded as stcKk.
The charity has relied significanuy urKJn volunteers Tn Carrwng out its actiwb'es during the yeaT. In accordance wrth the
SORP, the value of these setwce5 has not been induded In Ihese ffinanoal statetnents as they canTK)t be reliably measured.
Incorne from tharitable acts"wties represents incoyne receivable from gLwJds. swwces and faalit￿S supplied in furtherance of
the charitls charitable objects. 11 indudes ino)me from church events and activits'es.
enditu￿..
Expenditure. induding irrecoverable VAT. is recogn￿￿ it is incurred or. if earher. then a legal or constructive
obligation for a payment arises prowded that tt is probable that setuernent *ill required and the atnount of the obligation
can be meaSU￿d reliably.
When expenditure on Indiwdual assets exceeds £2.5CK) rt is capitalised. To date no assets c05fr.ng m(xe than £2,500 have
been purchased.
The chsrity tnakes grants to other insb"tutions and Indiwduals to further its chantable objective5. Grants p3yaUe are
re¢ognised as constructive obligations arise. vknich is generally vknen the charity expresses a o)mmitsnent to the recipient
that can be rneasured reliably and then only to the exlent that atry condib.ons ass￿ated ￿1th the grant are outside of the
conlrd of the charity.
Page 7

EVERY NAnON MINISTRIES BELFAST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 OCTOBER 2024
Accounting Polici8s continued
cl Funds..
Unresthcted funds which are available for use at the discreb.on of the lrnstees in furtherance of the general objective5 of th8
charity. Restricted funds a￿ donations sthich a￿ to be used in accordance v•th speofic ￿$the￿On$ imposed by donors,
th8y include donations received from ap￿lS for S[￿ ac*Mties or prqects.
dl Leased assets
L8as85 which do not transfer substantially all the risks and rewards of 0￿erShip to the charity are dassified as orErating
leases. Operating lease payments a￿ recojnised as an expense on a straight4ine basis over the lease tem).
el Pension costs.
The charity operates defined contribubon pension schemes for its employees. Obligabons for contributions to these
schemes are recogni5ed a5 an expense when the liabilrty arises. The assets of Ihese schernes are hdd separately frotn
those of the charity in independently administered funds.
Taxation
The company is a registered Charity." it has taken advantage of the various rdiefs frcffi taxation avaiLqNe to charits'es and no
tax is payable on the chantys Incorne.
gl Cashflow statement
The company has tak￿ advantage of the exemption prO￿d￿j by the FRS 102 SORP and has not prepa￿d a Cash Flow
Statement for the year.
h) Financial instruments
The charitls financial assets and finanoal liabilitie5 an qualify as basic finanoal instrurnent5, as defined by FRS102.
Credrtors and debtors are rneasur&Y at th&r expected sewement value Inormally the amount of cash that the charity expects
to pay or ￿e￿1ve).
il CritirAI ac(x)untin
estimates and areas of ud
ement
The trustees do not consider thal there are any rn8ten81 sources of esb"mation or unc*rtainty al the balance sheet d8te th8t
could result in a matenal adjustment to the carrwng values of assets and Ik2txlrties in the next ￿[M)rtIng peri(Kl.
Donations an(1 legacies
Unrestncted
Funds
Restricted
Funds
Total
2024
Total
2023
Donations
Grants
Gift aid recoverable
72.422
88.033
11.160
160,455
11.160
5,650
177266
148,117
2,391
2,707
153215
5,650
99.193
Restricted donations Indudes tlonated gcx)ds Valu￿ at £600 12023." £5001. b￿"ng L*)nab"ons of grow￿$. toys. crafts and
clothing re¢￿1Ved for onwdrd distribution to Ihose that have a need.
Page 8

EVERY NAnON MINISTRIES BELFAST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 OCTOBER 2024
Charitsble expenditure
Unreslrided
Funds
Re5tncted
Funds
Total
2024
Total
2023
Direct Charitsble Costs
Pastoral ￿$ts
Venue Hire
Gifts to speakers
Training and Ministry development
Other ministry expenses
Music and other equipmenl
Campus and ￿MMunity outwd)
Local Mission 'Global Café,
Overseas mission team wsits
Grants payable
Distribution of donated goods
N4)te 5
4,246
15.624
2,559
8.882
14.592
1.130
4.843
95,122
99,368
15.624
2,559
8.882
14,592
2.985
4,843
4.257
72,074
14,410
2,533
6,829
12,470
2,286
6,816
2,419
5,276
7,326
500
132939
1.855
4.257
Note 4c
1.3CIS
600
104025
3.646
600
158242
Support and administration
Governance costs
Independent examiner's fee for
prepanng and examining the aCc￿ntS
Other administrative expenses
Insurance
2.100
2.301
505
2,100
2.301
505
2,100
4,411
718
Combined Charitable activity Cost
104025
163 148
140 168
In addition to the aly)ve fee for p￿paring and examirning the a￿unts. the d)arrty was d)ar9￿j £873 12023". £6501 by
Stewardship for payroll bureau and consullancy serwce
Grants
Institubons
IndI￿dual5
2024
Grants for UK and ovet5eas mission
Relief of wverty
2,340
1,3C
The eomparatives forthe prewous year a￿ as folknY&".
Instiiub'ons
Indiwduals
2023
Grants for UK and overseas mission
Relief of poverty
3.383
1.126
2,817
4,508
2,817
7328
3.383
Th8 tharitvs principal granis to institutims cornpri58d".
2024
2023
Every Nation Ministnes Europe
Every Nation Church Ternopil, Ukraine
2,340
1,626
1,757
3383
Page 9

EVERY NAnON MINISTRIES BELFAST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 OCTOBER 2024
Anatysis of staff costs and the cost of key management personnel
2024
2023
Gross wages & salaries
Employer's national insurance costs
Etnployer'5 pension contribubons
Other employment benefits
81,769
1.793
2,453
10.734
66,300
2.618
1,956
70 874
The average monthly numLEr of ernployees during the year 2.612023". 2.21. Most ol the chaws activthes are carned
out by volunteers.
No 5t8ff received salarie5 at a rate of rnore than £60:000 annum. During Ihe year key rnanagement r￿￿1Ved
employment benefits lotalling £94.95612023.. £67.1561.
No trustees r￿1ved employment benefits in ertherthe current or pr￿e￿Ing year.
Debtors and Prepayments
2024
2023
Gift aid recoverable
Accrued income
Prepayments
4.184
3,059
4.966
12208
1.067
3,185
Cash at Bank and in Hand
2024
2023
Bank operating accounts
Creditors= liabilities falling due vrithin one year
2024
2023
Other C￿01t0r$
Accruals
Deferred Income
1,660
2,100
2,178
2,100
20,451
The prwous yearfs deferred income rwesents fees received in the [￿Ou$ year for a stuty tour of Israel that was
due to take place in 2024. Due to events that then unfrAded In Israel. the chanty had to postpone th8 Study tour and
these fees ￿tre ￿funded.
Funds
The restricted funds represent arnounts received for spectfic purpjses and the rnovements in the year are a5 folkJw6".
OFening
balan
2024
InC￿ll1ng
resources
Outgoing
resources
Tr8nsf8r5
in the year
2024
C105ing
balan
2024
2024
2024
Missionary Support fvnd
Local Mission 'Global Café, fund
Israel Study Tour fund
Ukraine ￿lief fund
Finland Mission fund
Children's fund
Other funds
9,777
651
637
2.455
79,686
11.760
355
95.122
4.857
14,545
8,886
7,554
450
2,455
2,104
1,500
1,278
15421
2,990
1.500
4.403
99.193
3161
104025
During the year £14.54512023. £10.5421 was transferTed frorn unrestricted funds tu the restricted MIs5ionary Suprort fund
so that none of the indiwdual balan￿ within this fiJnd In deffiot at the year end.
Page10

EVERY NAnON MINISTRIES BELFAST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 OCTOBER 2024
Funds continued
The as58ts and liabilitie5 represent￿1 by the v8ri0us lunds 8re as follow5.'
Unresthcted
Funds
Restrited
Funds
Total
2024
Debtors
Cash at bank
Creditors falling due within one year
7.243
5.829
13.760
9.312
12,208
25,091
13,760
33 539
19.262
In the previous y88r the mov&ments in restricted funds a5 ftAIovts'.
Opening
Inccffiing
baLan
res(¥Jrces
2023
Outgoing
resource5
Transfers
in the year
Closing
balan
2023
2023
2023
2023
Missionary Support fund
Local Mission 'Global Café. fuThJ
Benevdence fund
Israel Study Tour fund
Ukraine relief fund
child￿rn,$ fund
Other funds
2.341
534
469
67.369
3.036
2.294
637
5.869
1.500
1.610
82 314
70.476
2.919
2.817
10.542
9,777
651
637
2,455
1,500
3.618
7.032
1.573
84818
In the prewous year the assets and liats'lities ￿present￿y by the various fuThJs %%Ere as follows..
un￿tm¢1ed
Funds
Restrthd
Funds
Tot81
2023
Debtors
Cash at bank
Creditors falling due within one year
4.252
2.508
4.278
4,252
38,015
24,729
17538
35.507
20,451
The Missionary Support fund was created from donations r￿1Ved to hdp suptM)rt individuals *Drk ts the tharity.
The Local Mission'Global Café. fund 5UPPOrt5 Ihe refugee corntnunity in Belfast wth fwd and supplie5.
The Benevolence fund was created from donations receiwj lo help those sttffenng hardship.
The Israel Study Tour fund represents fees and donation5 r￿1ve￿ to hdp fvnd this study tour.
The Ukraine Relief furKJ was tyealed from donations received lo help those affe¢te¢l by the war in Ukraine.
The Finland Mission fund was created frorn donabons received to hdp tneet the cost of a mission wsit to Finland.
The Children's furKJ was created from donations received lo help support the charitys rninistry Imth children.
The Other funds was created from STnall donations received to help furlher a wariety of other srnall projects, thich thi5 year
induded donations for equipment and to suprx)rt grant makiw.
10 Operating lease commitments
The charity has an operating lease fLY its offices. The tniniwnurn arnount payatAe luntil next break dause l in respect of
this ￿8$e is as follows..
2024
2023
Payrnents falling due".
Within one year
817
583
During the year the charity was charged £9.63412023. £7.(KM)I for its oternting lease.
Page11

EVERY NAnON MINISTRIES BELFAST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 OCTOBER 2024
11 Transaction5 Wlth related partie5
During the year the tharity received donations totalling £8.79312023". £10.8241 from related patties lbthich incjudes tru5tee5.
key management and anyone dosely connected to them). No ex￿nSe$l20?3.. £nill pakj to. or for. trustees (except for
the reimbur5etnent of expenses incurred when actng as agent lor the charity).
E￿pt as disdosed In note 5 'Analysis of staff o)sts'. Ihere have been no other transacbons related parties during the
year.
12 Members
Each rnemb8r of the company cornrnits to C￿ntri￿te if Ihe tharrty is ￿￿Und up an arn￿nt of£10.
Page 12

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