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2025-10-31-accounts

Every Nation Ministries Belfast

Report and Accounts Year ended 31 October 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

EVERY NATION MINISTRIES BELFAST

FOR THE YEAR ENDED 31 OCTOBER 2025

COMPANY INFORMATION

Directors/Trustees

Hilary Perry Sara Hintay (resigned 21 January 2025) Les Crawford Gareth Walsh (appointed 20 January 2025) Christian Ramiro (appointed 25 September 2025)

Key management

Brian & Danica O'Neill Johann & Andrea Vizagie

Governing Document

Memorandum and Articles of Association dated 22 October 2014

Company Registration Number NI627387 Charity Registration Number NIC101804 Registered Office 12 Ormiston Square Belmont Road Belfast, Antrim BT4 2RU

Principal Address 12-14 Elmwood Avenue Belfast Antrim BT9 6AY

Independent Examiner

Sarah Crispin ACA Stewardship 1 Lamb's Passage London, EC1Y 8AB

Bankers

Danske Bank Business Banking P.O.Box 183 Donegall Square West Belfast BT1 6JS

CONTENTS

Page
Company Information 1
Trustees' Annual Report 2-3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Accounts 7-12
Detailed Statement of Financial Activities with Comparatives 13

Page 1

EVERY NATION MINISTRIES BELFAST

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 OCTOBER 2025

The Trustees (who are the charitable company's Directors for the purposes of company law) have pleasure in submitting the Report and Accounts for the year.

Objects of the charity

The charity is a charitable company limited by guarantee. It was incorporated on 22 October 2014 and was registered as a charity on 11 May 2015. It is governed by its Memorandum and Articles of Association. The objects of the charity, as set out in the governing document, can be summarised as being:

a) to advance the Christian faith in Belfast, Northern Ireland and throughout the world

b) to relieve persons in need or hardship in Belfast, Northern Ireland and throughout the world

The charity seeks to demonstrate the Christian faith in action by being a community and internationally focused church in Belfast. In planning the activities the Trustees have had regard to the guidance on public benefit issued by the Charity Commission for Northern Ireland.

Governance

Responsibility for setting policy and for determining the parameters within which the charity should operate rests with the trustees who meet regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to a leadership team led by Johann Vizagie. New trustees are recruited and appointed by the existing trustees, by a majority vote.

Review of Activities

Every Nation Ministries Belfast is centred around developing, serving, and bringing together communities from Belfast and the nations. Our values as a church continue to be to love God and love people well.

Sunday / weekly services

We have seen approximately 120 people in attendance at our weekly Sunday services which is similar to last year.

Community Outreach and World Missions

As a church we continued to reach out to international migrants and newcomers through providing some meals and offering them bus passes and transport to our Sunday services and to attend other community activities and weekly lunches in and around the city.

Our outreach team continued to reach out to some individuals on a weekly basis in a local community in the Holylands to provide them with some much needed emotional, spiritual and practical support and pastoral care.

Our outreach among migrants continues to provide some much needed support to several newcomers and families in Belfast through our global café programme with some practical food and toiletries and bus tickets and to host outreach events and family fun days at church for some refugees and newcomers to Belfast.

Our focus during the summer as a church was to raise some financial support for our mission partners in Ukraine.

Campus Ministry

As a ministry we are continuing to reach the next generation of leaders on the University campuses of Belfast through leadership development through our one to one discipleship courses and life coaching that we offer to students, by equipping the next generation of leaders on campus.

Leadership Equipping

During the year we hosted two discipleship and leadership development courses Follow 1 and 2 for members to help them in their growth.

Staff / employment

During the year we had three employees. Johann Vizagie who is the Senior Pastor, Brian O’Neill who is our worship and associate Pastor and Andrea Vizagie who was employed on a part time basis during the year as our women's pastor and to oversee campus ministry and children’s ministry.

Danica O'Neill is a volunteer who is our administrator and also oversees our outreach and mission among ethnic minorities and newcomers to Belfast.

Page 2

EVERY NATION MINISTRIES BELFAST

TRUSTEES' ANNUAL REPORT CONTINUED

Leadership, staff and oversight:

The ministry is led by our Senior Pastors Johann & Andrea Vizagie and Associate Pastor Brian O’Neill.

Every Nation Belfast is part of a global family of churches called Every Nation Ministries that are now ministering in over 82 nations around the world. Every Nation Europe provides advice, accountability and leadership oversight to us on day to day operations as a ministry and charity. We also received leadership development courses to help us grow as an organisation and ministry in various areas of leadership and as a church.

Financial Review

We are thankful for the generosity of our members. It reflects a culture of generosity in the church to serve our community and world missions.

During the year the charity's income decreased by £30,000 to £146,000, and expenditure increased by £25,000 to £188,000. As a result the charity has reported a deficit this year of £42,000 (2024: Surplus £13,000) and net assets decreased by £42,000 to a net liability position of (£12,000). This comprised cash of £3,000, other current assets of £5,000 and current liabilities of £20,000 .

Subsequent to the financial year end the charity received several donations that have enabled it to settle all liabilities by the end of February 2026.

Reserves Policy & Going Concern

The trustees have determined that the charity should aim to hold unrestricted net current assets of no less than £15,000, which equates to about three months of unrestricted expenditure, so that the charity could continue to operate should income and/or expenditure vary adversely.

While the charity’s reserves improved initially, it ended the year without the desired reserves in place. Unfortunately, income decreased and unforeseen expenses arose which needed to be met promptly using the money which had been intended to increase the charity’s reserves.

The reserves are still below the target set by the trustees and the trustees will be seeking to add to this each financial year until the target has been achieved. The trustees continue to monitor income and expenditure closely and they are satisfied that the charity can continue to operate for at least the next twelve months. The church operated by the charity continues to welcome new members and has a network of supporters who contribute financially to enable the church and charity to operate. Should the need arise, the trustees are confident that the charity's supporters would provide any funding that the charity might require to continue operating.

Risk Statement

Trustees regularly review the safeguarding policy to ensure compliance with safeguarding legislation and requirements. The trustees manage risks on a continuing basis and will be taking steps to strengthen these measures in light of increased attendance.

Responsibilities of trustees under company law

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained

in the financial statements; and

  1. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:

Hilary Perry

-------------------------------------------------------Hilary Perry (Jul 30, 2026 11:58:49 GMT+1) Hilary Perry

Date: Jul 30, 2026

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

EVERY NATION MINISTRIES BELFAST ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2025 on pages 5 to 13 following, which have been prepared on the basis of the accounting policies set out on pages 7 and 8.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:

iii) state whether particular matters have come to my attention.

Basis of independent examiner’s report

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The charity ended the year with net current liabilities of £12,163 and there is material uncertainty as to whether the charity is a going concern. I draw attention to Note 2 to the accounts and section headed 'Going Concern' in the directors' annual report, which sets out the directors' reasons for believing that the charity can continue to operate and for using the going concern basis in the preparation of these financial statements. On the basis for these representations, and after considering the directors' plans and expectations, I have not modified my statements in paragraphs 3 and 4 above in respect of this matter.

Other than the matter referred to in the above paragraph, I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Sarah Crispin

Sarah Crispin (Aug 10, 2026 08:59:58 GMT+1)

Sarah Crispin ACA Stewardship 1 Lamb's Passage London, EC1Y 8AB

Date: Aug 10, 2026

Page 4

EVERY NATION MINISTRIES BELFAST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 OCTOBER 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
Total income
EXPENDITURE ON:
Charitable activities
4
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
9		 Unrestricted
Funds
2025
£
74,438
473
74,911
72,293
72,293
2,618
(31,679)
(29,061)
5,128
(23,933)		 Restricted
Funds
2025
£
71,368
-
71,368
115,504
115,504
(44,136)
31,679
(12,457)
24,227
11,770		 Total
Funds
2025
£
145,806
473
146,279
187,797
187,797
(41,518)
-
(41,518)
29,355
(12,163)		 Total
Funds
2024
£
173,902
1,883
175,785
163,148
163,148
12,637
-
12,637
16,718
29,355

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on pages 7 to 12 form part of these accounts.

Page 5

EVERY NATION MINISTRIES BELFAST

BALANCE SHEET

FOR THE YEAR ENDED 31 OCTOBER 2025

Note
CURRENT ASSETS
Debtors
6
Cash at bank
7
CURRENT LIABILITIES
Creditors falling due within one year
8
NET ASSETS AND NET CURRENT ASSETS
FUND BALANCES
Unrestricted funds
Restricted Funds
9		 Unrestricted
Funds
£
4,605
(8,361)
(3,757)
20,176
(23,933)
(23,933)
-
(23,933)		 Restricted
Funds
£
-
11,770
11,770
-
11,770
-
11,770
11,770		 Total funds
2025
£
4,605
3,409
8,013
20,176
(12,163)
(23,933)
11,770
(12,163)		 Total funds
2024
£
8,024
25,091
33,115
3,760
29,355
5,128
24,227
29,355

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 65 of the Charities Act 2008 (Northern Ireland), the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors and were signed on its behalf by:

---------------------------------------Hilary Perry (Jul 30, 2026 11:58:49 GMT+1) Hilary Perry --------------------------------------Jul 30, 2026 Hilary Perry Date

Company number: NI627387

Charity number: NIC101804

The notes on pages 7 to 12 form part of these accounts.

Page 6

EVERY NATION MINISTRIES BELFAST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1 Statutory Information

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

2 Accounting Policies

These financial statements are prepared under the historical cost convention. They have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act (Northern Ireland) 2008. The charity meets the definition of a public benefit entity as set out in FRS 102.

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

The trustees note that, though the charity's free reserves (defined as being unrestricted net current assets) have been utilised in full during the course of the year due to a reduction in income, the trustees have taken steps to rectify the deficit at year end and are focused on increasing income and controlling expenditure and they expect free reserves to continue to improve over the coming year. The trustees are confident that, should it be required, the charity's supporters would provide any additional funding that might be needed.

The principles adopted in the preparation of the financial statements are set out below.

a) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

The charity has relied significantly upon volunteers in carrying out its activities during the year. In accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church events and activities.

When expenditure on individual assets exceeds £2,500 it is capitalised. To date no assets costing more than £2,500 have been purchased.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

Page 7

2 Accounting Policies continued

c) Funds:

Unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

d) Leased assets

Leases which do not transfer substantially all the risks and rewards of ownership to the charity are classified as operating leases. Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

e) Pension costs:

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

f) Taxation

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

g) Cashflow statement

The company has taken advantage of the exemption provided by the FRS 102 SORP and has not prepared a Cash Flow Statement for the year.

h) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive).

i) Critical accounting estimates and areas of judgement

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

3 Donations and legacies

ations and legacies
Donations
Grants
Gift aid recoverable		 Unrestricted
Funds
£
73,875
-
563
74,438		 Restricted
Funds
£
71,368
-
-
71,368		 Total
2025
£
145,243
-
563
145,806		 Total
2024
£
160,455
11,160
2,286
173,902

Restricted donations includes donated goods valued at £600 (2024: £600), being donations of groceries, toys, crafts and clothing received for onward distribution to those that have a need.

Page 8

4
Charitable expenditure
a
Direct Charitable Costs
Pastoral costs
Note 5
Venue Hire
Gifts to speakers
Training and ministry development
Other ministry expenses
Music and other equipment
Campus and community outreach
Local Mission 'Global Café'
Overseas mission team visits
Grants payable
Note 4c
Distribution of donated goods
b
Support and administration
Governance costs
Independent examiner's fee for
preparing and examining the accounts
Other administrative expenses
Insurance
Combined charitable activity cost		 Unrestricted
Funds
£
8,633
31,353
3,364
6,317
10,281
4,069
626
-
-
3,600
-
68,243
2,160
1,335
555
4,050
72,293		 Restricted
Funds
£
91,472
-
-
-
-
595
3,171
7,723
7,546
4,397
600
115,504
-
-
-
-
115,504		 Total
2025
£
100,105
31,353
3,364
6,317
10,281
4,664
3,798
7,723
7,546
7,997
600
183,748
2,160
1,335
555
4,050
187,797		 Total
2024
£
99,368
15,624
2,559

8,882
14,592
2,985
4,843
4,257

886
3,646
600
158,242
2,100

2,301

505
4,906
163,148

In addition to the above fee for preparing and examining the accounts, the charity was charged £817 (2024: £873) by Stewardship for payroll bureau and consultancy services.

c Grants

Grants for UK and overseas mission
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
The charity's principal grants to institutions comprised:
Every Nation Ministries Europe
Every Nation Church Ternopil, Ukraine		 Institutions
£
5,017
5,017
Institutions
£
2,340
2,340		 Individuals
£
2,980
2,980
Individuals
£
1,306
1,306
2025
£
3,600
1,417
5,017		 2025
£
7,997
7,997
2024
£
3,646
3,646
2024
£
2,340
-
2,340

Page 9

5 Analysis of staff costs and the cost of key management personnel

ysis of staff costs and the cost of key management personnel
Gross wages & salaries
Employer's national insurance costs
Employer's pension contributions
Other employment benefits		 2025
£
88,804
5,969
2,664
16,789
114,227		 2024
£
81,769
1,793
2,453
10,734
96,749

The average monthly number of employees during the year was 2.6 (2024: 2.6). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum. During the year key management received employment benefits totalling £108,257 (2024: £94,956).

No trustees received employment benefits in either the current or preceding year.

6 Debtors and Prepayments

Loan to employee
Accrued income
Prepayments		 2025
£
2,132
2,473
-
4,605		 2024
£
-
3,059
4,966
8,024

7 Cash at Bank and in Hand

Bank operating accounts
itors: liabilities falling due within one year
Trade creditors
Accruals
Other creditors		 2025
£
3,409
2025
£
13,304
2,160
4,712
20,176		 2024
£
25,091
2024
£
1,660
2,100
-
3,760

8 Creditors: liabilities falling due within one year

9 Funds

The restricted funds represent amounts received for specific purposes and the movements in the year are as follows:

Missionary Support fund
Local Mission 'Global Café' fund
Israel Study Tour fund
Ukraine relief fund
Finland Mission fund
Evangelism Summit
Building Fund
Children's fund
Other funds		 Opening
balance
2025
£
8,886
7,554
450
2,455
2,104
-
-
1,500
1,278
24,227		 Incoming
resources
2025
£
58,790
600
-
1,215
1,341
3,197
4,000
-
2,225
71,368		 Outgoing
resources
2025
£
91,472
8,323
-
1,417
7,546
3,171
-
3,575
115,504		 Transfers
in the year
2025
£
27,338
169
-
-
4,100
-
-
72
31,679		 Closing
balance
2025
£
3,542
-
450
2,253
-
26
4,000
1,500
-
11,770

During the year £31,679 (2024: £14,545) was transferred from unrestricted funds to the restricted funds so that none of the individual balances within this fund were in deficit at the year end.

Page 10

9 Funds continued

The assets and liabilities represented by the various funds are as follows:

Debtors
Cash at bank
Creditors falling due within one year
e previous year the movements in restricted funds wer
Opening
balance
2024
£
Missionary Support fund
9,777
Local Mission 'Global Café' fund
651
Israel Study Tour fund
637
Ukraine relief fund
2,455
Finland Mission fund
Children's fund
1,500
Other funds
36
15,056		 e as follows:
Incoming
resources
2024
£
79,686
11,760
355
-
2,990
-
4,403
99,193		 Unrestricted
Funds
£
4,605
(8,361)
(20,176)
(23,933)
Outgoing
resources
2024
£
95,122
4,857
-
-
886
-
3,161
104,025		 Restricted
Funds
£
-
11,770
-
11,770
Transfers
in the year
2024
£
14,545
-
(542)
-
-
-
-
14,003		 Total
2025
£
4,605
3,409
(20,176)
(12,163)
Closing
balance
2024
£
8,886
7,554
450
2,455
2,104
1,500
1,278
24,227

In the previous year the movements in restricted funds were as follows:

In the previous year the assets and liabilities represented by the various funds were as follows:

Debtors
Cash at bank
Creditors falling due within one year		 Unrestricted
Funds
£
7,243
5,829
(7,944)
5,128		 Restricted
Funds
£
4,966
19,262
-
24,227		 Total
2024
£
12,208
25,091
(7,944)
29,355

The Missionary Support fund was created from donations received to help support individuals who work for the charity. The Local Mission 'Global Café' fund supports the refugee community in Belfast with food and supplies. The Israel Study Tour fund represents fees and donations received to help fund this study tour.

The Ukraine Relief fund was created from donations received to help those affected by the war in Ukraine. The Finland Mission fund was created from donations received to help meet the cost of a mission visit to Finland. The Children's fund was created from donations received to help support the charity's ministry with children. The Other funds were created from donations received to help further a variety of other small projects, which this year included donations for equipment and to support grant making.

10 Operating lease commitments

The charity has an operating lease for its offices. The minimum amount payable (until the next break clause ) in respect of this lease is as follows:

Within one year
Payments falling due:		 2025
£
1,000		 2024
£
817

During the year the charity was charged £11,633 (2024: £9,634) for its operating lease.

Page 11

11 Transactions with related parties

During the year the charity received donations totalling £11,132 (2024: £8,793) from related parties (which includes trustees, key management and anyone closely connected to them). No expenses (2024: £nil) were paid to, or for, trustees (except for the reimbursement of expenses incurred when acting as agent for the charity).

During the year, the charity advanced £2,132 to Brian and Danica O'Neill, members of the charity's key management personnel, in relation to the tax consequences of visa renewal fees paid by the charity on their behalf. The advance is unsecured and interest-free. An amount of £2,132 remained outstanding at the year end and is included within debtors.

Except as disclosed in note 5 'Analysis of staff costs', there have been no other transactions with related parties during the year.

12 Members

Each member of the company commits to contribute if the charity is wound up an amount of £10.

13 Reconciliation with previously reported funds

During the year the charity identified a material error in the results reported previously, due to gift aid small donations claims that were not permissible, and a stipend due to an employee that had not been paid or accrued. The comparatives presented in these accounts have been re-stated so that they reflect a correction of the error and a reconciliation with the reserves and results reported previously follows:

Reconciliation of reserves

nciliation of reserves
Previously reported reserves, at 31 October
Adjustments arising from correction of an error in the previous period:
Removal of gift aid
Re-stated reserves, at 31 December		 2024
£
33,539
(4,184)
29,355		 2023
£
17,538
(820)
16,718

Reconciliation of results

nciliation of results
Previously reported results
Adjustments arising from the correction of an error in the previous period:
Removal of gift aid
Re-stated results		 2024
£
16,001
(3,364)
12,637

Page 12

EVERY NATION MINISTRIES BELFAST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 OCTOBER 2025

Note
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Charitable activities
Total income
EXPENDITURE ON
Charitable activities
4
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
9		 Unrestricted
Funds
2025
£
74,438
473
74,911
72,293
72,293
2,618
(31,679)
(29,061)
5,128
(23,933)		 Restricted
Funds
2025
£
71,368
-
71,368
115,504
115,504
(44,136)
31,679
(12,457)
24,227
11,770		 Total
Funds
2025
£
145,806
473
146,279
187,797
187,797
(41,518)
-
(41,518)
29,355
(12,163)		 Unrestricted
Funds
2024
£
74,709
1,883
76,592
59,123
59,123
17,469
(14,003)
3,466
1,662
5,128		 Restricted
Funds
2024
£
99,193
-
99,193
104,025
104,025
(4,832)
14,003
9,171
15,056
24,227		 Total
Funds
2024
£
173,902
1,883
175,785
163,148
163,148
12,637
-
12,637
16,718
29,355

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