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Abaana Ministries
Trustees, Report and Financlal Statements
31 De￿rnber 2025
*AF7YXTSH*
0710812026
COMPANIES HWSE
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#207

Abaana Ministries
Company No-. Nl 33513
Trustees
Lynne Gibson
Noel Gordon
Cynthia Madziva
David Manning
Dr Gillian Mc8ride
Martj'n Pitt
Sharon Slack
Jonathan Young
Chair
Jonathan Y(NJng
Secretary
Scott Baxter
CEO
S￿tt Baxter
Audltors
Johnston Kennedy DFK
Chartered Accountants
10 Pilots View
Heron Road
Belfast
BT3 9LE
Bankers
First Trust 8ank
11-13 Donegall Square North
Belfast BT1 5GB
Registered Office
78 High Street
Bangor
Co Down 8T20 SAZ
HMRC Charity Registration Number
XR 23866
Charity Commission for Northern Ireland Registration Number
102174

Abaana Ministries
Trustees, report
For year ended 31 December 2025
The Trustees present their report and the audrf(ed financial statements for the year ending 31
December 2025 which have also been prepared to rneet the requirements for a direclors, report
and accounts for CoMpan￿S Act 2006 purposes.
The financial slalements comply wilh charity and company law. the Memorandum and Articles of
As50cialion and Accounting and Repvting by Charth"es'. Sialemenl of Recommended Practice
applicable to charities Pfeparing their accounts in accordance with the Financial Reporting
Star￿ard appliCa￿e in Ihe UK and Republic of Ireland (FRS 102) {effeclive 1 January 20191.
Chair's report
2025 saw an increase In number of Teams with S from Northern I￿land and 1 from England
Iravelling lo Uganda to support and engage in the work. Of these teams 3 were first lime visitors
who were engaged with Abaana after seeing the choir perform in 2024.
During the ye¥ we saw the Com&￿et10n of various construclion projects in Uganda. In De￿rnber
we celebrated with the local community when we officially opened the new classroom block 01 Sl
Mary's. New Lrfe Homes continues lo play a vital role in providing Street children wth a stable
backgroun(J and an opportunty lo rebuild their lives. We continue to maintain the enrolmenl lo
the maximum allowable.
Plans lo re4ocale to new premises in Main Street. Bangor have cornmen￿d. after a very
protracted peiiod in the lead up to the purchase of the property where there were issues with
boundaries and access at the rear of the Main Street premises. Abanna officially look
Possession of Ihe new property in July 2025. and a tender process commenced lo source
providers to conduct necessary work to establish Off￿S and meeting rooms and also lo fit-oul
the ground floor area fronting out to Main Street which will be the new Abaana charity shop.
The make-up of the Abanna Board of Trustee5 has remained stable throughout 2025 with no
new entrants or leavers from the team. l extend my personal thanks and gratitude to all the
trustees for their tireless support and skills and experien￿ that they bring both to the Board and
lo Ab8ana.
The investment in Salesforce CRM system is desNJned to provide improved donor
relationships. access to insighttul reporting, aid decisKJn making and deliver a necessary
organisalional plarfomi for fijture years. The system will be commiss10r￿1 in January 2026. The
Chair, on tehasf of the Board, would like lo pay lribute lo Scott and to thank him frx the
extremely long hours and days of additional work personally shouldered lo ensure the
success of ihe establishment of the CRM for Abaana.
December 2025 saw Leanne Hollies leave the organisation after 3 years of dedicale(J service.
We wish her well in her future ca￿er. We were delightef11o welcome Eddy Kerr to Abaana as
Operations Manager. having commenced in August and Katse Richardson who will start as an
Admtnislralor on 2nd January 2026
As a Board. we continue to recognise the huge contribUt￿n and unwavering dedication to the
work of Abaana made by staff. volunteers. and supprxlers across the UK and wider afield, with a
common aim lo bring hope and God's love to children living in ￿verty in Uganda.
Purposes and xtiviti
Abaana Ministries. principal activty, as sel out in The Memorandum and Articles of Association
is the relief of povety in the African conlinenl. and the relief of those in need. by reason of
youth. age, ill health. disabilty. financial hardship or other disadvantage and lo educate the
general public regarding poverty and Ihe spiritual needs of these people and the advancement
of the Christian faith. This is primarily achieved through building schools, sponsoring children lo
enable them lo receive an education. providing food and basic medical Care lo children living on
the streets. resojing children from the streets. providing dean water supplies by building wells.
installing pumps and 5LlPPOrting farming an(J microfinance projects in partner CAJrnmunilies. The
focvs of our work has contsnued lo be in the country of Uganda in current year.

Abaana Ministries
Trustees, report
For year ended 310e¢ember 2025
The overall vision of Abaana is to see the Ch￿dren of Afn"ca have their needs mel, their rights
uphel4 and their hopes fulfilled.
In shaping the objectives for the year and pfanning our actrvities the Trustees have considered a
number of key cornponenls, r￿rnety the financial resources available. priorib.sed projects in
Uganda and the on-going needs of existing key programmes. The work of the charity is
undertaken in partnership with locally based eharitable organi5alions in the country of operation.
In the past year aclivi(ies have been undertaken in partnership wilh Abaana Ministries Uganda
Ltd. a separate legal entity registered and operating in Uganda with its own govemance,
management and staffing arrangements although we provide support and advice through the
provision of an indepen(Jent Board member.
The strategies employed to achieve the charity's aims and objeclNes indude regular production
of management accounting information. oversight by Trustees of key deliverables and progress
made, in raising funds for acb"vtbes, overseeing buil(ling and other work on our projects,
detailed Grant Agreement process for funded progyamffles with specrfied oulcoffes and post-
project delivery reV￿w.
R le of volunteers
The financial statements set out the results for the year do not refiect the very considerable
and vital support given lo Abaana by volunteers. Lt)cally, volunteers help to run our charity shop.
fundraise and prepare Ma￿ ouls. Overseas. they make up the leams whth travel lo Uganda and
carry out work across ¢JJr projects.
Achievornents and perfomianGe
Rwiew of actlvities:
Support OfSch¢)￿s
Over 7,000 children attend 17 Abaana-supported primary schools. The main source of income
for these schools comes from the sponsoring of Ind[v￿￿al children. with an eslimaled three
children paying lower subsidised rates for everyone Abaana child sponsored at the school.
Sponsorship Income provides an assured fvnding stream for the schcx)Is to pay teachers and
njn the Sch￿1.
Child Sponsorship
Al the end of 2025 we had 1.979 children receiving direct sUp￿rt under the Abaana Child
Sponsorship Scheme. The children normally allend the 17 Abaana primary schools or various
other secondary or vocational schools. Sponsorship. in addition to paying for a child's school
fees. provides exercise tM)oks and Statio￿ry. as well as both a school unrform and basic
medical care. when required.
Chrislm8s Gift Scheme
The annual Chrislmas Grft Appeal was launched in October 2025 with soaal media posls, e-
mails, and postal communicats.on lo Child Sponsorship donors. A record £77.685 was raised.
which was an increase of 6.9Qh on the previous year_ The money raised provided a basic
Christmas pack lo 1.850 children. plus an additional 324 grfts lo the children of our new School
build al Kadok. The basic pack included a loy, sweets, blanket. biscuits and food ingredients for
a family meal. The distribution of the packs a significant task prior to the schools finishing
before Christrnas, bul both staff and children see it a5 a highlvJhl of the School year.
New Lrfe Hom&s Project and Street Reach
We continue to work with outside partners and government agencies lo identrfy children who
can benefit from a lrfe away from the streels. For the tws moving into New Life Homes INLH).
the inlroduclion to a lrfe of school attendance. structured mealtimes, a bed al night and safe
spaces for recreabon will often take considerable adjuslmenl. With the support. Ljnderslanding
and care of the NLH staff the majority of LKJYS remain with us and benefit enormously from the
opportunities that the NLH environment offers.

Abaana Ministries
Trustees, report
For year ended 31 December 2025
Throughout the year the number of boy5 al NLH varied between 25-28, with some boys being
re-settled back home and new boys being brought in. Once the boys reach secondary school
age, they are able lo move out of the New Lrfe Homes environmenl and begin attending local
Boarding schools. The staff of NLH conlinue to suppcffl the boys with regular visits, meetings
and liaison with the schools and maintain a close link with Abaana Uganda. In 2025 we have
young men attending university and various vo¢*KJnal course5. highlighting whal can be
achieved when boys are given the opportunity.
Salesforce CRM and Ouick Books implementation
In February 2025 a Stslemenl of Work ISOW} was agreed and siwed. with our Salesforce
Implemenlal¢on partner, Give Clarity. This conduded a selection process that had started in
2024. Abaana CEO (Scott Baxlerl was the Project Lead. overseeing the planning. systern
configuration, testing. training. dats transfer. data deansing, UAT and the final g) live. The work
began in May 2025 wlh a high degree of confKlents that the Go Live date of Feb 2026 will be
achieved. Such a project brings the risk of signrficanl business disruption. cost ovemjns. and
delays. Under Scoll's leadership and personal commitment. the risks have been professionally
managed. wrth the Abaana teams in both the UK and Uganda looking forward to operating the
new Salesforce system.
New Premises
With the purchase of the new premises on Main Street the new year will see the commencement
of a Premises refurbishment plan. The refurbishment will commence in February and is planned
to be completed in June 2026. The Architect. Quantity Surveyor and Contractor have all been
appointment with budgets arNJ contracts in fv.
Refurbishment plans ￿11 indude new retail spaee. meeting r¢)oms, Offi￿ and storage space. In
line with the refurbishment plans, Ihe Abaana charity shop will be re-opening in the summer.
Projects
A number of projects and inttialive5 were both Started ￿rnpleted across our various schod sites
in 2025..
The Kadok School build COMMe￿ed in December 2025. 7 classrwms across 2 blocks
including lalrines and water harvesting, making this Abaana's 18th school build.
Zuri Girls project expanded rts reach into 9 schools. extending health educatKJn and
practical training in making sanrtary products available to 51X) children. This was Ihe 3rd
year ol the project.
New latrine and kIt￿￿n facilities were added lo Atukubui Primary school along wth a new
school nursery ￿0¢k.
2 new Lalrine blocks and bQtchen facilities were instslled al Rainey Summit View school.
Repairs to Ihe Water Harvesting facility and the Kitchen facility were carried oul al McAvoy
Primary School.

Abaana Ministries
Trustees, report
For year ended 31 December 2025
Financial review
Income and expenditure
Incorne for the year increased to £1.743.13612024- £1.550.508). Total expenditure increased lo
£1,599.127 12024.- £1.771.6521 and gross expenditu￿ on Charrlable Activities increased to
£1.545.696 12024. £1,092,527).
The amount of money spent on charitable activitie$
represenled 96.7¥0 (2024.. 93.2%) of total expenditure.
Expenditure £1.599.127
Raising funds £53,431
Ch￿Ie &tNiies: £1,545.696
Expendilure on charitable activities indudes governan￿ cnsts of £9.953 {2024.' £5.560).
Overall. there was a net increase in funds of £144.009 for the year {2024'. nel increase in funds
of £378,856). All re51ricletJ fund5 held by Abaana are spent on charrtable activitie5 to benefit
children in Africa and where the funding is collected over more than one accounting year..
indiv￿ual funds will often show a 5UTplus al the year end and the subsequent year show a
deficit_ The nel position for each specrfic fund across mullipk accounting periods will be zero.
{i.e.. any def￿1t is met from accumulated fund balan￿$1.
Detailed day to day management of the charty endeavwr5 to keep the operating costs as low
as possible wrthout compromising the oulpul and quality of the ackn"vities.
Investmenl powers and polKy
The Trustees, having regard to the liquidity requirements of the charity have kepl available funds
in an inlerest-bearing deposrt account and seek to achieve a rale on deposit, which malches or
exceeds inflalKsn as measured by the retail price index. Steps were also taken lo maximise the
protection ol funds as covered by the FinaT￿la1 ServKes Compensation Scheme IFSCS).
Reserves
The Board of Trustees reviews the reserves annually. There are categories of reserves..
restricted and unreslricled funds.
Restncted funds are funds subject lo specific condit￿n5 imwsed by donors. At the end of the
year the total restricted funds were £918.70812024= £871.954}.
Unrestricled funds al year end were £806,845 (2024: £709,5￿1. It is the polw of the Boar(J lo
ensure that the Charity has sufficient funds lo cope with unexpected events. In particular, it
aim5 to have an earmarked amount in designated funds to cover 6 months (2024.. 6 monlhsl
running costs. In 2025 this is £1 $0.000 {2024= £150.0001.

Abaana Ministries
Trustees, report
For year ended 31 December 2025
Within u￿reStr￿ted funds. there is also a designaled property fund of £407,880 (2024: £97.800)
representing the net book value of land and building and intangible sol￿Rre (funds which are
not readily available as cash). and a designated infrastrvclure fund of £39,92012024." £350,000)
representing monies earmarked for premises and software developrnenl. The additional fund5
held are to meet the expected refuTbishmenl costs of the new premises in Bangor and provide
working capital for the shop.
The Board believe the currentlevd of unrestr￿ted general funds is bolhprudenl and
reasonable.
Plans for futurn yriods
Salesforce CRM and Quick 8ooks implernentat￿n
Go Live for both Salesforce and Quick Books is planned for February 2026. Salesforce
configuration. testing and training has progressed smoothly in the 2n(1 half of 2025 with Give
Clarity providing guidance and support as Abaana's Im￿ementalKIn Partner. Baxlerwortd have
provided support and training on the functionality of Q￿￿k Books, this has already proven to be
beneficial. Throughout the implementation process. the Abaana CEO (Scott Baxter) has been
the main point of contact wlh our Partners tsking responsibility for the Change Management
Process. training. communication. testing and system configuration.
New Premises
The Main Street refurbishment 5MII commence in February and is planned to be completed in
June 2026. on￿ completed the Abaana staff will begin the process of moving from Ihe current
operation in High Street lo Main Street. Bangor. The increased Off￿ space with new facilities
will enhance the working environment for all our slaff. Furthemiore. the new premises will
provide much needed storage space fot retail stock. choir equipment and Abaana lileralure.
C1￿1r 4
The incoming year will require Abaana Uganda lo begin initial planning for Choir 4 ariiving in the
UK at some point in eady 2028. The selection of a Choir Leader and Chaperones lo accompany
the children will be needed. The recruitment a UK Choir Coryordinator will be in place by the
dose of 2026.
Ret8il
The Abaana shop at our Hwh Slreel premises temporarity dosed in December 2024. With the
new Main Street premises purchased in July 2025 and the ￿lurbL8hMen1 lo commence in
February 2026, it is planned lo rwpen the Abaana shop during the summer of 2026. The larger
floor space. location on Main Str* and new staff provides a So1￿ base for generating on-going
surpluses to Ihe work of Abaana.
Africa Teams
In 2025 we had 6 teams travelliry out to Uganda. In 2026 we plan to have 5 Teams going, out.
commencing in March, through to August. Approximately 90 team members wll travel and be
involved in the various Team financed building and paints.ng projects. 11 is encouraging to note
that we will have Teams travelling from Dublin and the Isle of Skye. Furthemiore, we already
have commitments from 7 Teams planning to travel to Uganda in 2027.
Organisat￿nal developmenl
The implementation of the new CRM and Finance system will bring organisalional change5 and
benefits. The focus this year will be managing the change5 and conSol￿aling the gains. The
current year will see 4 staff members visiting Uganda, wlh the aim of being better infomieé of
the needs. how lo best support our colleagues in Uganda and how to in￿aSe the level of
funding.
Going Concern
The Trustees have a reasonable expeclalion Ihal the Organisalion has adequate resources to
conlinLbe for the foreseeable future as a going Co￿rn.

Abaana Ministries
Trustees, report
For year ended 31 December 2025
Trustees
The Trustees who served during the year and since the year end are li51ed on page 1.
Structure, Govemance and Management
Governing Document
Abaana Ministries is a company limtled by ￿arantee g)vemed by its Memorandum and Artides
of ASsLKIat￿n dated 16 January 1998 and updated on 17 June 2015.
Appointment of Trustees
Abaana has a policy of developing its Board membership to ensure a wide range of profess+onal
expertise. Where polenli81 candidates for Board membership are identifEd, informal discussions
are held with the Chairperson, followed by attendance in an observer capacsty at several Board
meetings. If appoinlmenl is subsequently recommended by the existing Truslees, the cand￿ate
is formally invited to join the Board.
Trustee indUCt￿n and trainiry
Through membership of the Board, Trustees have oversight and develop their knowledge of all
of Abaana's key activities. Trustees a150 meel several limes a year wlh Abaana staff. Training
for Trustees is sourced as required.
Org8nisation
The Board of Trustees is conlinving to enhance ils ways of working, to best fil the charity as it
conts'nues to operate in a challenging economy. The overall range of key skills available lo the
Charity through 115 Trustees will help lo further develop the overall governance and mana9ement
of the charity.
Relat￿nshiP with ollw chanties
A separate company exis15 in Uganda - 'Abaana Mini51ries, Uganda.. This company, registered
in Uganda is wvemed by a Board of Directors. The Board is made up of local professionals.
Scoll Baxter {Abaana Ministries Northern Ireland CEO and Company Secrelary) also sils on the
Board a5 an independefit director. Abaana Ministries Uganda receives funding frorn Abaana
Ministn'es, Northern I￿land and wies oul the various project aclivilies antl expenditure in line
with formal grant agreements authorised by Abaana Ministries. Northem Ireland lo support its
charitable objeclives.
The Board of Director5 and management of Abaana Minislries, Uganda continues to report on
the outcomes of supported projects regularty lo ensu￿ grani funding is being properfy spent in
line with the funding agreements and in aceordance with our charitable objectives. The CEO
aims to visit the Ugandan operations al least iwice each year. lo reV￿W the physical projec15
which have been fun¢Yed by Northern Ireland. as well as r￿lIng with the Board of Directors of
Abaana Uganda to monitor and review agreed local activity. In accordance vthh good
governance arrangements a new Memorandum of Understanding be￿een Abaana Ministrie5
UK and Abaana Ministries Uganda was signed in 2021 which sets out the operation of the
partnership and the resP￿S11￿.11lles of in accordance with Ii>eal legislalive requirements.
Abaana Ministries also has a dose working relalw)nship wilh Fields of Life. a charity which
shares Abaana Ministries. passion for Afr￿a
some of Abaana Ministn'es, earliest child
sponsorships continve to be administered by Fields of Lrfe. The charity 15 also seeking lo agree
a Memorandum of understandi￿ with this fvner organisation although this work Is still al the
preliminary stage.
P8y pOI￿Y for senior staff
The Board of Directors. who are the Charity's TnJstees. have overall oversight of the ¥lNrties of
the charity. This includes responsibility for considering, and where relevant. approving staff
lemis and conditions of employment. Senior staff comprises Ihe key management personnel ol
Ihe eh*ity in tharge of directing and t￿ntr￿lIng. running and operating the ch¥ity on a day-l

Abaana Ministries
Trustees, report
For year ended 31 DKember 202S
day basis. All staff posts are based" on NJC pay scales. All directors give of their time freely and
no director receNed remuneralion during the year.
Details of directors. expenses and related party tranwts.ons are disclosed in note 9 to the
a¢¢ounts.
Risk Management
The Boafd of Trustees has overall responsibility for Abaana Ministries. system of internal control.
Such a system can provide 0[￿Y reasonable and not absolute assurance agwnst errors or fraud.
The key controls used by Ihe ch￿ty include..
Formal agendas for Board meetings and Minutes taken.
Regular Board meetings.
Strategic planning, budgeting and management accounting.
Established Organisati¢￿al structure and lines of reporting.
Formal wrrtten p￿IC￿S.
Clear authorisalion and approval levels.
Fomial grant agreements.
Abaana maintains a detaile(l Risk Regisler. which outlines the key risks to the organisalion and
Specif￿ actions identified to mrtigale those risks. The risk register is subject lo annual review by
the Board of Trustees and more frequenuy, rf reqtsired. Key risks identified Ilogelher wlh
mitigation measures) ir￿l￿de=
Repulalional damage due to woiect failure (full lechnicalffinancial assessments pre-project..
full posl-complelion review).
Loss of income due to economic dimate (focus on key fijndraising activities).
Interruption of activities (data backed up using Cloud technology" adequate insurance
provision," building securtyl.
DealhlsefiOUS injury of team member in Afrtca {risk assessments for teams.. training of staff.
team leaderslmembers: adequate insurance provision}.
Publlc ben￿lt reportlng
The Tnjslees confim that they have had due regard lo the Chanty Commission for Northem
Ireland's guidance on public benefit reporting on the Chari￿s benefits and ￿hIeveMents.

Abaana Ministrie5
Trustees, report
For year ended 31 Oecember2025
Trustees, responsibilities in relation to the financial statements
The charity Trustees (who are also the direcloTS of Abaana MinistTies for the purposes ofcompany
lawl are responsible for pieparing a Tru5tees' annual report and financial slalemenls in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generalty Accepted Accounting Praclicel.
Company and charity law requires the Trustees lo prepore financial statements for each financial
period which give a true and lair view ol the stale of affairs of the charity and of ils financial
P05ilion al the end ol thal period. In preparing these financial statements. the Trustees are
fequired lo..
111 sele¢l suitsble accounting policies apply them ¢onsislently.
<21 make judgmenls and eslirnales Ihal are Teasonable and prudent.
{31 slate whether applicable accounting standards have been followed subject lo any
departures disc105ed and explained in the financial statements.. and
14) prepare the financial slalemenls on the going concem basis unless il is inappropriate lo
presume that the chaTty wll continije in Operat￿n.
The Twslees have overall responsibility for ensuring ihal the charity has an appropriate system of
controls. financial and otherwise. They are also responsible for keeping proper accounting records
which disclose with reasonable accuracy al any lime the financial position of the charty and lo
enable them to ensure thal the financial statements compty with the Companies Act 2006. They
are also responsible for safeguarding the èssels of Ihe charity and hence lor taking reasonable
steps lor the prevention and detection of fraud and other irregularities.
statement as to disclosure to our auditovs
In so far a5 the Trustees are aware at the time of approving our TTuslees'Annual Report..
there is no relevanl information. being inlomialion needed by the auditor in connection with
preparing their rewrl. of which the organisation's audilor is unawaTe, and
the Trustees, havbng made enquiries ol felkjw directors and the ofganisalion's 3vditor that
they ought to have individually made. have each taken all steps ihat helshe is obliged to take
as a director in order to make Ihernselves aware ol any ielevant audit inlom)alion and to
establish that the auditor is aware ol Ihat information.
Auditors
Johnston Kennedy DFK have exrxessed their willingness lo continue in office as auditors.
Approval
This report VAS approved by the Trustees ant1 signed ￿ their behalf.
Jonathan You
Chairperson
Date..

Abaana Ministries
Independent auditors, report
To the members of Abaana Ministrles
For the year onded 31 December 2025
Opinion
We have audited the financial stslements of Abaana Minislws Ilhe charity'l for the year ended
31 December 202S which comprise the slatemenl of financial 2clivilie5. the balance sheet, the
statement of cash flows and the notes to the financi81 stslements, induding a summary of
signrficant accounling policies. The financial ￿pOrting framework that has been applied in their
preparation is applicable law arKI United Kingdom Accounting Standards. including Financial
Reporting Standard 102 The Financial Reporting Standard applKcable in the UK and Republic of
Irelané (United Kingdom Generally Accepted Accountsng PraclicEI.
In our O￿ni[￿ the ac¢tyJnts'
give a true and fair view of the slate of the charttable cOmpan￿S affairs as at 31 December
2025 and of ils incoming resources arKI ap￿￿tIOn of reSoUr￿s. induding its income and
expenditure, for the year then ended.
have been properly prepared in aLX(*dance with United Kingdom Generally Accepted
Accounting Praclrce,. and
have been prepared in accordance with the reqU1￿ments of the Compan￿$ Act 2006.
8a$i$ for opinion
We conducted our audit in ￿cordanCe with Inlemalional Standards on Auditing {UKI IISAS
{UKII and ap￿ICable law. Our responsibilities under those Standards are further described in the
Audilorfs responsibilities for the audit of the accounts section of our report. We are independent
of the charity in accordance with the ethical requirements that are relevant lo our audit of rhe
accounts in the UK. induding the FRC'S Ethical Standard. and we have futfilled our other ethical
responsibilities in accordance wlh these requirements. We believe that the audil evidence we
have obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to going ￿nCern
In auditing Ihe financial ststements, we have ￿nduded that the directors, use of the going
corKern basis of accounting in the preparation of the firAnual st3tÈmenls is appropriate.
8ased on the work we have perfomied, we have not identified any material uncertainties relating
lo evenls or conditions that. indivKlually or collectively, may cast signifKanl doubt on the
charily's ability to continue as a going concem for a period of al least h¥elve months frorn when
the financial statements a￿ authonsed for issue.
Our responsibilities and the reswnsibililies of the d￿eCtOrS with respeel to going ￿)ncern are
described in the relevant sections of this rem.
Other inforniation
The directors are responsible fc* tIE olher inf0m￿tiOn. The other infomiation ￿mpriseS the
information included in the annual ￿POrt. other than the financial ststernents and our auditor's
port Ihereon. Our opinion on the financial stslemenls does not cover the other information
and, except to the extent otherwise explicitly staled in ow report, we do not express any form of
assurance conclusion Ihereon.
In connection with our audit of the fInar￿la1 statements, our responsibilty is to read Ihe other
information and. in doing so. consider whether the other infomialion is materially inconsislenl
with the financial statements or our knO%￿edge obtsinetl in the audit or otherwse appears lo be
materially misstated. If we idenltfy such Material inconsistencies or apparent material
misslalemenls, we are required to determine whether there is a material misslalement in the
financial statements or a material misstatement of the other information. If. based on the work
we have performed, we condude that there 15 a material misstalemenl of this other information.
we are required to report Ihat fact.
We have nothing to ￿port in this reg*d.
10

Abaana Ministries
Independent auditors, report
To thg members of Abaana Ministries
For the year 81￿¢d 31 December 2025
Opinions on other Matte￿ prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of our audit..
the information given in the direclors. report. which indudes the strategic feport prepared
for the purposes of company law. for the financial year for which the financial
statements are p￿Pared 15 consislenl wlh the financial stalements.- and
the direelors, rewrt included wlhin the Strategic report has been prepared in accordance
wilh applicable legal requirements.
Matters on which we are required to report by exuption
In the light of Ihe knowledge and underslawsding of the company and ils environrnenl obtained in
the course of the audil. we have not identrfied material misstatements in the Strategic Repcrft
and the D￿ectorS, Rep¢)rt.
We have nothing to report in respect of the fi￿lo￿ng matters where the Companies Act 2006
requires us to report to you rf, in our opinK)n=
adequate accounting records have not been kept. or relums adequate for our audit have
not been receNed.' or
the finarKial statements are not in agreernenl wth the accounting records and returns.. or
certain disdosures of directors. remuneration spe¢rf￿d by law are not made," or
we have not received all the information and explanations we require for our audit.
Responsibilities of Trustees
As explained more fully in the statement of direelors, responsibil((ie$. the directors, who are also
the Iruslees of the charity for the purpose of company law. are responsible for the preparation of
the financial slalements and for bein9 satisfied that they give a true and fair view, and for such
internal control as the directors determine is r*cessary to enable the preparalion of financial
Statements that are free from fflaterial misstalemenl. whelherdue to fraud or error.
In preparing Ihe finanei81 statements. the directors are responsible for assessing the charity's
ability lo continue as a going concem. disclosing. as app￿7¢able. matters related to going
concern and using the wing concern basis of accounling unless the directors either intend lo
liquidate the charitsble company or to cease operalions. or have no realistic alternative but to do
so.
Auditorfs responsibilitles for the audtt of the financial slalernents
Our objectives are lo obtain reasonable assurance about whether the financial statements as a
whole are free from materi81 misstatement. whether due lo fraud or error. and to issue an
auditor's report that indudes our opinion. Reasonable assurance is a high level of assurance bul
15 not a guarantee that an audit conducted in accordance with ISAS (UK} will always detect a
material misslalement when il exists. Misstatements can arise from fraud or evor and are
considered material rf, individually or in the aggregate. they Could reasonably be expected lo
influence the economic decisions of users taken on the basis of these financial slalement5.
11

Abaana Ministries
Independent auditors, report
To the members of Abaana Mlni$lries
For the year ended 31 Docember 2025
Irregularities. including fraud. are instances of non-compliance with laws and regulations. We
design procedures in line wth our responsibilities, outlined above, to detect materi81
mi551alements in respect of irregulanties. induding fraud. The extent to Yth￿h our procedures
are capable of detecting irregularities. induding fraud is detailed below..
the nature of the industry and sector, control environment and K*rfom)ance.
results of our er￿UlT￿$ of managemenl aboul Iheir own idenlrfication and assessment of
the risks of irregularib"es.
any matters we idenlrfied havirvJ obtained and reviewed th& charitsble cofflpany's
documentation of their p(Aicies and procedures relating to-.
identifying, evaluating and comyying with laws and regulations and whether they
were aware of any inslances of non-compliance.
detecting and responding to the risks of fraud and vthether they have knovAedge of
any actual. suspected or alleged fraud.
the internal controls estatAished to miligale risks of fraud or non-compliance with
laws 2nd regulations.
Ihe matters dis(yJssed among the audit engagement team and relevant inlemal specialists
where necessary regarding how and where fraud mighl oC￿r in the financial statements
and any potential indicators of fraud.
As a result of these procedures. we considered the opportunities and ineenlives that may exist
within the organisation for frautl. In common wlh all audits under ISAS IUK}. we are also
requind to perform Specific pro￿U￿$ to re5wfKI to the risk of management override.
We also obtained an understsnding of the legal and regulatory frameworks that the charitable
company operates in, focusing on provisions of those laws and regulations that had a direct
effect on the determination of malerial amounts and disdosures in the financial statements. The
key laws and regulatK)ns we conS￿ered in this context induded the Compan*s Acl 2W6, the
Charities Act (Northern Ireland} 2008 and Taxation Le￿SlatIOn.
In addition, we constdered provisions of other laws ￿ regulations that do not have a direct
effect on the financial statements bul compliance wtth which may be fundamental lu Ilie
charitable company's ability to operate or lo avoid a material penalty.
As a result of performing the above our procedures lo respond lo risks idenlrfied included the
following..
reviewing the financial statement disclosures and testing lo supporbng
documentation to assess compliance with provisions of relevant laws and
regulations described as having a direct effect on the financial statements.
enquiring of management conceming actual and potential lili9alion and daims
performing analytul procedures to identfy any unusual or unexpected relationships
that may indicate risk5 of material misstatement due to fraud.
readirig minutes of meetings of those charged with governance and reviewing
correspondence wth HMRC., and
in addressing the risk of fraud through management ovemde of controls. lesling the
appropriateness of joumal entries and other adiuslmenls., assessing whether the
judgements made in making accounting estimates are indicative of a potential bias,.
and evaluating the business Talionale of any signffj￿anl transactions that are
unusual or outside the normal course of business.
We also communicated relevant identrfied laws and rewlations and potential fraud risks lo all
engagement leam members, including inlemal Specialists, and remained alert to any indications
of fraud or nOn-￿Mpl1a￿e with laws and regulations throughcmjl the audit.
A further description of our responsibilrties is available on the Financial Reporting Ctyjncil's
website at: hllps'.Il%Mv.frc.org.uklaUdil¢xsresr￿B11N"1rt￿S. ThL8 description forms part of our
auditor's report.
12

Abaana Ministries
Independent auditors. report
To the members of Abaana Ministries
For thè year ended 31 Decomber 2025
This re￿rt is made solely lo the ehanty members. as a bcKJy, in accordarte with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stale
to the chafily members those matters we are required lo slate lo them In an auditor's rewrt and
for no other purpose. To the fullest extent permitted by law. we (lo not accept or assume
responsibility to anyone other than the charity and the charity members as a body, for our audit
work, for this report, or for the opinions we have formed.
Gage (Senior Statutory Auditor)
for and on behalf of Johnston Kènnedy DFK
Statutory Auditor
Chartered Accountants
Registered Auditors
10 Pilots Vlew
Heron Road
Belfast
BT3 9LE
13

Abaana Ministries
Statement of financial activities
(incorporating an income and expenditure account)
for the year ended 31 December 2025
Tol81
Funds
F￿￿5
2025
2025
3025
2024
2024
2024
Donations and legacie5
375.292
1.328.398
1.703.6
497.232
1.4￿.595
1.502.827
Shop Income
15.526
15,526
Investrnent inume
Other irtomè
32,155
32,155
Totalinrorn¢
414,738
1,328.YJ8
1.743,136
544,913
1,￿$.395
1.550.918
Expendllure."
C0515 of raising fimds
52.X13
53.431
1.736
79.125
Expendibxe on charila￿e aGivits8s
252.750
1.W2.946
1.545.
208.$29
883.998 1.092.527
rotal expendllufe
.253
1.293.874
1.599.127
285.918
85.734
1.171,652
r4•tlftcome (expenditure) foythe
y•arbefore transfv
109.485
34.524
144.C#>J
258.935
119,861
378,856
16
112.2301
12.230
1149.5641
149.564
N•tmov•mentin ftsftds
97.255
46.754
144.C¥)g
109,431
269.425
378.856
Reconclllallon olfunds
Total fu￿5 brought fofvrtd
871.954
1.SEII.544
0.159
602.5
1.202.688
rotai funds cattled lon¥ar
16
AJ6.845
918.708
1.725.553
709,590
871.954
1.581.544
The statement of financial actwities indudes all gains and losses recognised in the year.
Al income and expenditure are ¢Yerived from continuing adNilies
The notes on pages 17 to 26 fomi an integral part of these financia ststements.
14

Abaana Ministries
Balance sheet
at 31 Decemb?r 2025
2025
2024
Noles
Flxedassets
Intangible assets
Tangible assets
12
13
61.440
353,983
109.470
415.423
109,470
Current assets
Oeblors
Investments and cash al bank and in h*
14
146,655
122.821
1,283,330 1.464.198
1.429.985 1.587.019
Credllws.. amounts falling due wtthin one ye
N•1 current asstts
15 1119.8551 (114,9451
1.310.130 1.472,074
Total assets less current liabilths
1.725.553 1.581.544
N•tass#ts
1.725,5S3
1 ￿81,544
The funds ofthe charfty..
Unrestricted furKIs
Resth"cled lund$
16
16
806,845
918.708
709,590
871,954
rotalcharitylund
1.725.553
1.5B1.$44
These financial statements haNE been prepared in accordan￿ wlh the spectal provisi￿$ of
Part 15 of the Cornpanies Act 20(6 relatiThJ to smal ccwmpanies.
The r*)les on pages 17 to 26 form an integrJ wi of these financial state￿Ents.
The financial statenEnts were approved by the Board and signed on its ￿halfr
Jonat
DIr￿lor
on behatf of the Trustee5
Company No.. Nl 33513
15

Abaana Ministries
Statement of cashflows
for the year ended 31 Oecember 2025
2025
2024
19
92,039
442.166
Cash flows from Investln9 adivities
Interest received
Payments to acquire fixed assets
N•t cash flow froffl Invesung acll¥•fres
39,446
1312,3531
{272,￿7)
32.155
32,155
Net cash ftow from financlng a¢dvltles
(Decrease) l increase in cash and cash equivalents in the year
1180.868) 474,321
Cash and cash equivalents * beginning of year
Cash andcash èqulvalents ?t end olyear
1.464,198
989,877
q.283,330
1.464,198
16

Abaana Ministrie5
Notes to the financial statements
For the year ended 31 December 2025
1. Accounting policies
The princ¢pal accounting policies adopted. judgements and key sourtss of estimatK)n uncertainty
in the preparation of the financial statements are as follows..
) 8asts of Aceountlng
The financial statemellls have been wepared in accordance w((h Accounting and Reporting by
Charities.. Stslemenl of Recommended Practice applicable lo charit￿$ preparing their accounts in
accordan￿ with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 102) {effective 1 January 2019) - (Charilies SORP IFRS 102)), the Financial Rewrting
Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 and the Companies Act 2006.
The charity mee15 the definition of a wblic benefit enlrty under FRS 102.
Assets and liabililies are initially recognised at hi5tori&4 cost or transaction value unless olherwse
slated in the relevant accounting polw note(s).
{ii) P￿par•kn of the accounts on Ihe grynq conc•rn basls
The Iruslees have assessed the reserves and the rK)sl year end perfom)ance of the charity and
are ￿nIent that it continues lo be a going concem.
(111) Income
Items ol income are recogntsed and induded in the acts￿nts when all of the followng criteria are
met:
The charity has entitlement to the funds.
Any performance conditions attached to the item(sl of income have been met or are fully
within the control of the eharty.
There is sufficient certainty that receipt of the income is COnSKlered probable" and
The amount can be measured rdiably.
(iv) IX)natsd goods and s•Thlces
Clothing and other items donated for res*e through the charity's shop or for distributi￿ as part of
a charitable a¢tivity are recognised as income when the charrty has control over the item, any
conditions asswated with the donated ilem have been met. the receipt of economic benefit from
the use by the tharity of the item is probable and that economic benefit can be measured reliably.
In accordance with the Charities SORP (FRS 1021. general vdunteer time is not recognised.
Refer to the Trustees. annual report for more irrformation about their contribution.
(v) Inlerest rnceiv•ble
Inte￿st on funds held on deposit is induded when receivable and the amount can be measured
reliably by the charity.. this is normally upon notrficalion of the interest paid or payable by the bank.
(w) Ftsnd Aecountin9
Unrestricted funds are available for use al the discretion of the Truslees in furtherance of the
objective5 of the charity.
t)esignaled funds comprise unrestricted funds that have been set aside by the Trustees for
particular Purposes.
General funds may be transferred lo designated funds where Trustees wish lo use these funds for
a specific purpose. Such furKJs may be Iransferred back lo general funds once the criteria for the
designation have been met or are no longer appluble.
Restricted fur*Js are sui4'ecled lo restrictions on their expenditure imposed by the donor or through
the terms of the appeal.
17

Abaana Ministries
Notes to the financial statements
For the yèar ended 31 December 2025
(vii) E¥wndilure and i￿e¢over￿111e VA T
Expenditure is recognised once there is a legal or constructive oblrgalion to make a payment lo a
third party, it is probable that setuemenl wll be required and Ihe amount of the obligation can be
measured reliaw. Expenditure is daSSrf￿ under the folicmiing actNity headings:
Costs of raising funds comprise the costs of operating the charity's shop. promotional and
event costs along wlh the associated support costs.
Charitable expenditure comprises Ihose costs incurred by the charity in the delivery of ils
activities and services for ils beneficiaries. 11 includes ly)th costs that can be allocated drrectly
lo such activities and those ￿51S of an indired nature necessary to 5UPPOrt them.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
(viii) Allocation of support costs
Support costs are those functions that assist the w￿k of charity do not directy undertake
chorllable aclivTtres. Support costs indude back-offiee costs. finance. personrtel, payroll and
governance Costs which support the chanty's activities. These costs have been allocaled between
cost of raising funds and expenditure on charitable activitie5. The bases on which support costs
have been allocated are sel out in ￿te 8.
(Ix) Tangibk r￿ed assets and dew•elation
Tangible fixed assets are staled al cost less depreciation. Depreciation is provided at rates
calculated to WTrle off the ttt5t or valuation of fixed assets. less their estimated resrdual value, over
Iheir ext*cted useful lives on the followirvj basis..
Land and buildings
EqLsiprnent. fumiture and fittings
Motor Vehides
2% straight line
25% strai9hl line 133.33% SIra￿ht line
25% straight line
The carrying values of tangible fixed assets are reviewed for impairment when events or Ghanges
in circumstarlces indicale Ihe carrying value may not be recoverable.
(x) Intangible fixed assets and amortisalion
Intangible assets aCqUi￿d separatdy from a bus￿$$ are recognised at cost and are
subsequently measured al cost less accumulated amortisation and accumulated impairment
losses.
Amortisation is recognised so as to write ¢ffl the cost or valuation of assets less their residual
values over their useful lives on the foll¢)wng bases-.
Solhvare
20% straight line
The carrying values of intangible fixed assets are reviewed for impa¥ment when events or
changes in cirwrnstances indicate the Carrying value may not be recoverable.
(xl) Deblo
Other debtors are recognised at the settlement amount due. Prepayments are valued at the
amount prepahd after taking aceount of any discounts due.
(xii) Cash at bank artd lft hand
Cash al bank and cash in hand includes cash and short lerrn highly liouid inveslmenls with a short
maturity of three months or less from the dale of acquisrtion or opening of the deposit or similar
account.
(xlli) Creditors
Credrtors are recognised where the charity has a present obligation resultiThJ from a past event
that will PTobably result in the transfer of funds lo a Ihwd party and the amount due lo settle the
obligation can be measured or eslimaled reliably_
18

Abaana Ministries
Notes to the financial statements
For the year ended 31 December 2025
(xivj Flnan¢lal inslntsnents
The charity only has financial liabilities of a kind that qualfy as basic financial instruments. Basic
financial instruments are normally initially recogni5ed al Iransaction value and subsequently
measured al their settlement value the exception of bank loans which are subsequently
measured at the carrying value plus accrued Inte￿St less ￿payMentS. The financing charge lo
expenditure is at a constant rale calculated using the effective interest method.
(xv) Pensitins
The Company eNols staff into a defineil ￿ntribUtIon pension scheme (Nats'onal Employment '
Savings Trusll. Contributions are charged in the statement of finanoal aclrvilies as they become
payable in accordance with the rules of the scheme.
(xvi) Taxation
The company is a registered charty, and Ihe tharilable tax exemptions are therefore being
daimed lo the extent that income andlor gains are applicable and applied lo charitable purposes
only. These exemptions will remain in place as long as income and expendilufe are applied lo
charitable purposes only.
{xvlUCrflkal accountlng estlmales andfvdgements
In the application of the company's aeeounling polie*s. the Iruslees are required to make
judgements. estimates and assumptions about the carrwng amount of assets and liabilities that
are not readily apparent from other SOUT￿$. The eslimales and associated as5umplions are
based on historical experience and other factors that we considered to be relevant. Actual results
may differ from these estimates.
The estimates and underlying assumptKJns are reVI￿d on an ongoing basis. Revisions to
accounting estimates are recognised in the periryj in which the estimate is revised where Ihe
revision affects only that period. or in the period of the reViS￿n and future pericNJs where the
revision affects bofh current and fvlure perK)ds.
The tTUStees consider that there are ￿ material areas ofjudgement or estimation uT￿rtainty.
2. Status
The company has obtained charitable slatU5 With HMRC. refere￿e number XR 23866 and is
limited by guarantee not having a share capital. The (J)mpany Ks also registered with the Charity
' Commission for Northem Ireland. reference number 102174.
3. Net Income (expendlture) for the year
2025
2024
This is stated after charging..
Depreciation
Auditors, remuneration
6,400
3,360
6,396
3.360
8nd after crediting."
Interest receivable
39.446
32,155
19

Abaana Minislries
Notes to the financial statements
For the year ended 31 December 2025
4. Income from donations and legacies
Total
2025
Total
2024
Urtyeslricled R8Stitted
Child sponsorship
Afrtca teams
Africa team projects
Choir
Groups and corporate fvnding
Donations and appeals
Other fvndraising events
Other income
60,151
31.400
6.621
5,045
6.147
264.421
413
713,475
231,015
126.728
10,323
19.230
223,640
2,555
1.432
773,626
262,415
133,349
15,368
25,377
488,061
2,968
2.526
776,127
100,435
28,492
194,951
6,349
375,435
17,705
3.333
Total inwne from donations andlegacies
375.292 1,328.398 1.703.690 1,502,827
Of the £1,502,827 received by the charity in 2024. £497.232 was unrestricted funds and
£1.005.595 was restricted funds.
The charity benefits from the invofvemenl and enthusiastic support of ils many votunleers. details
of which are given in our annual rewrt. In accordan￿ with FRS 102 and the Charities SORP
(FRS 1021, the econom￿ contribution of general volunteers rs not meaSU￿d in the acownls.
5. Investment incomo
All of the charity's investment income arises from money held in interest bearing deposil
accounts.
6. Costs of raising funds
Tt*al
2025
Total
2024
Advertising and prornotional material
Other fundraising costs
Shop costs
Support costs allocated to shop
Support costs allocated lo raising fuThJs
3.247
2.374
928
4,175
2.374
4.022
1.917
22,030
10,862
40.294
46,882
46.882
Total costs of raislng funds
52,503
928
53.431
79.125
Of the £79.125 paid by the charity in 2024, £77.389 was unrestricted funds and £1.736 was
reslricled fijnds.
20

Abaana Ministries
Notes to the financial statements
For tht year ended 31 December 2025
7. Analysis of èxpenditure on charitable actlvttles
Total
2025
Total
2024
Child sponsorship
Educational fKoiecls
Alrica teams
Children at risk
Choir
Support costs allocated to activities
679.437
11.627
404.403
197,479
679.437
11,627
405,420
197.479
631,576
19.669
63,289
),877
66,160
220,956
7.017
251.733
251.733
Total eXpendi￿re on charltable activities
252,750 1,292.946 1.545,696 1.092,527
Of the £1,092.527 paid by the charity in 2024. £208.529 was unrestricted funds and £883,998
was rests￿ed funds.
8. Analysis of govèrnance and support costs
The charity initially idertffj￿S Ihe costs of its support fvnctM)ns. It Ihen idenlrfies those costs wh
relate to the governance function. Having identffied its governance costs, the remaining support
costs logelhef ￿th the wvemance Costs are apporboned be￿n the costs of rarsing funds and
charitsble activities undertaken (see notes 6 and 7) in the year. Refer lo Ihe table below for the
basis for apportionment and the analysis of support and governance Costs.
Ra&rtg Charitable
Furnys
Acrlwt￿S
Total
2025
Basis c
altration
2024
Premises costs
Staff costs
General ¢)ffice Costs
Audit fees
Accountancy fees
Legal and other
professional fees
Total
Staff tim&
Staff cosl
Staff time
Governance
Governanc
9,303
182,110
50.367
3.392
6.480
11.289
216.253
61,120
3,392
6.480
2,396
215.651
48.505
4.432
1.080
34.143
10.753
Governance
81
81
46.882
251.733
298,615
272.112
21

Abaana Ministries
Notes to the financial statements
For the year ended 31 December 2025
9. Analysis of staff costs, Trustee remuneration and expenses, and the cost of
key managemènt personnel
2025
2024
Salary costs
Social security costs
Pension costs
196,076
10.890
9,287
209,050
12,586
10,035
216,253
231,671
Pension costs are allocated to activrties in tffoporbon to Ihe related staffing ￿$ts incurred and are
wholly charged to unreslricled lunds.
The charity Trustees were not paid or received any other benefits from employment with the
charsty in the year {2024." £nil) neither were they reimbursed expenses during the year {2024.. £nill.
No charity Trustee receNed paymeni professional or other services supplied lo the charity
(2024.. £nil>.
The key management personnel of the charity compnse the Trustees, the Chair. the CEO and the
Assistant Directors. The lotsl employee benefits of the key management personnel of the charity
were £79.508 {2024.. £75,638). No employee received emoluments exceeding £60.000.
10. Staff numbers
2025
Number
2024
Number
Average monthly number of fvll-time equNalents ernployed
by the company during the year:
11. Related party transactions
None of the Trustees receive remuneration from the charity. A company of which one of the
Trustees is a director receNed £14,499 {2024.' £16,218) for the suppty of mailing and postage
services lo Abaana during the year. No other Trustee r￿eNed any other benefit from their work
with the charity. Any connection between a Trustee or senior manager of the charity with
organisations the charily works wth musl be disdosed lo the fvll Board of Trustees in the same
way as any other contractU81 relationship byilh a ￿￿ted paty.
A separate company exi515 in Uganda- 'Abaana ministr￿5, Uganda., This ￿rnpany. registered in
Uganda is governed by a Committee of Management consisting of local professionals. Scott
Baxter (Abaana Minislries Northem Ireland CEO an(J Company Secretary) also sils on the
Committee as the 'lntemational th"rector.'
Abaana Ministrie5 Ugando receives lunding from Abaana ministr￿$, Northern Ireland and carries
out the variiyJs projects, activities and expendriure in line with formal agreements aulhorised by
Seoll Baxter as the CEO of Abaana Ministfies. Northem Ireland. Funding for projects is forwarded
lo Abaana Uganda Ihroughoul the finanryal ye¥. Toial funding transferred to Abaana Ministries
Uganda was £1.144.944 (2024.. £744.0(YJ>.
Abaana Ministries also has a dose relalKJnship with Fields of Lrfe, a charity which shares Abaana
Ministries, passion for Afru - some of Abaana ministr￿S, eartiesl child sponsorships continue to
be administered by Fields of Lrfe. Payments to F￿dS of Lrfe for these sponsorships amounted to
£1.610 {2024. £2,￿41.
22

Abaana Ministries
Notes to the financial statements
For the year ended 31 Decemb•r 2025
12. Intangible fixed assets
Dévelopmenl
Tofal
Ct
Balance al 1 January 2025
Additions
Disposals
Balan￿ al 31 DKember 2025
61,440
61.440
61.440
61.440
Accumulated Amtytisation
Balance a11 January 2025
Charge for the year
Disposals
Balance at 31 December 2025
Net book value al 31 December 202S
61.440
61.440
Net book value at 31 December 2024
13. Tangible fixed assets
Equ￿n￿nI
Landand Furrnture a
Builthrys
thn9S
Motor
Vehftcjes
Total
Cost
Balance at 1 January 2025
Addrtions
DiSpoS￿S
Balance al 31 December 2025
120.0
250,913
16.205
16.000
152.205
250,913
370.913
16.205
16.000
403,118
Accumulatsd Depre￿I￿n
Balance al 1 January 2025
Charge for the year
Dispos*s
Balance al 31 December 2025
22.200
2,400
16.205
4.330
4,000
42,735
6.400
24,600
16.205
8,330
49.135
Net book value at 31 December 2025
346.313
7,670
353,983
Net book value at 31 December 2024
97,8(NJ
11.670
109.470
The propety al 78 High Street. Bangor. Co Down, BT20 5AZ. was most recently revalued on 22
May 2023 by Independent Propety Estates, 98-100 High Street. Bangor, BT20 4AG al £99.950.
23

Abaana Ministries
Notes to the financial statements
For the year ended 31 December 2025
14. Debtors and prepayments
2025
2024
Grft aid recewable
Incorne recewable
Prepayments
97.724
76,552
924
45.345
48.931
146.655
122.821
15. Creditors: amounts falling due within one year
2025
2024
Other accruals
119,855
114,945
119,855
114,945
16. Analysls of charltable funds
Analysis of movements in unrestricted funds
Balance at 11*￿￿ng
Amounts
31/12r24
FuThls Expended
Nel 8alance al
Transfers
31112e5
General fund
Major donor
Choir 3 lour income
Shop
Partners
Cards
Designated funds
88,599
13,500
9,257
434
377,895
3.150
2.816
{305.2531
29.154
2,000
112,073}
1434)
130,252}
{6251
1g).395
18,650
30,252
625
597.800
597.800
709.590
414.738 {305.253) {12,2301 806,845
Name of unrestricted Fund Description, nature and pun￿e$ of.fund .
General frjnd
Other unreslricled funds
Designated fund
Free reserves after al￿￿Ing for all designated funds
Funds available for use al the dIscret￿n of the Trustees
Funds earmafked by the Trustees for the folknwing
specific purposes..
BalanGe al Amounts
Net Balancè al
31112r24
Funds Expents8d TransleTS
31112125
Oesi
nated funds
Running costs {11
Designated Fixed assets
Designated Infrastructure
150.(M)o
97.800
350.000
150,000
415,423
32.377
317,623
1317.623>
s97,8c￿l
597.800
111 Rurring ¢o#s." Eamiarked rx)ver5 aKwxYn**6 nJnThrKJ costs12024. 6 mrrfi$l
24

Abaana Ministries
Notes to the financial statements
For the year ended 31 December 2025
Analysis of movements in restrictsd funds
Balance at I￿Orr￿rg AThxwnts
Net 8818nce at
31/12rd4
FuThJs Expended Transfers
31/1V25
Africa team funds
Africa team projects
Child sponsorship
Choir funds
Health funds
School ft&nds
Street children funds
Other funds
,429
19.948
821.388
19,446
7.529
72,531
29.475
41.208
231.015 {266,743)
126.729 {137.659)
712.826 (680.366)
10.323
25,698
1,713
654.048
29,769
7.529
67.592
44,898
87.461
17,3051
200
80.107
(3.712) (81.3341
89,912
{76,436)
1,947
77,486 1128.958)
97.725
871.954 1.328.398 (1.293.874)
12,230
918,708
Restricted funds have been grouped in accordants Nwth the expenditure category to whtch Ihey
relate. All restricted funds are subjected to reStr￿lonS on their expendi(ure imposed by the donor
or through the terms of the appeal.
17. Income attributed to unrestricted funds.
Child S
onsorshi
Fund..
Abaana maintains a commitm￿1 to each donor that at least 95% of their child sponsorship
donation is used direcuy in Ugantla for Child Sponsorship Ac1Nil￿s. In cases when child
sponsorship donors contribute an addilKJnal voluntary amount toward5 the administration and
njnning costs of Abaana. these additional volunlary donats.ons are recorded as Unrestr￿ted income
upjn receipt. Where Grfl Aid is ap￿￿lle. it is attn"buted lo UK Support
Africa leamg=
Direct team payments a￿ recorded within the appf0w￿te restricted team frjnd. Preagreed team
support costs are recorded as unrestricted income.
For all other ￿strICted lunds".
In order to cover project monitoring and administratNe support costs, be￿een 0% and 10% of
receipts on all other restrrcted fuThJs is reCO￿lsed as unrestricted income on the date of receipt.
The following princiFAes are applied when calculating the income attributed lo unrestricted fun¢Ys:
A rale of 0-5% is applied rf woiecl is undersubscribed.
A rale of 5Yo is applied to large funding prOj￿IS.
In all other cases a rale of 10% is appl￿ as standard.
18. Summary of net assets by fund
Totsl
2025
unreStr￿ted Reslricled
Fixed assets
Current assets
Creditors.. amounts falling due wthin one year
Net assets
415.423
415,423
405.200 1.024,785 1,429,985
{13.778) 1106.0771 {119.8551
806,845
918.708 1,725,553
25

Abaana Ministries
Notes to the financial statements
For the year ended 31 December 2025
19. Reconciliation of nel cash movement in funds to net cash flow from operating
activities
2025
2024
Net (deficit) I surplus in funds
Depreciation charge
Interest income shown in investing actNlties
Decxease l (iruease) in debtors
(Decrease) l in¢￿aSe in Cfedrtors
Net cash {expendilure onl I received from operating aCtivit￿S
144,009
378,856
6,400
6.396
(39,446) (32,155)
(23.834)
85,695
4,910
3.374
92,039
442,166
20. Capital commitments
Al the year end the Board has authorised (aprtal expenditure in relatKJn lo addilhins to premises
refurbishments. which were contract for at amount of £320.986 tM)sl year end.
26